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All Journal Amnesty: Jurnal Riset Perpajakan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ar-Ribh Jurnal Penelitian Pendidikan Indonesia
HR, Agus Salim
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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POTENSI PASAR TRADISIONAL DALAM PENINGKATAN EKONOMI MASYARAKAT MENURUTPERSPEKTIF EKONOMI ISLAM (Studi Kasus Pasar Cekkeng di Kab. Bulukumba) Wahdania, Hera; HR, Agus Salim
Jurnal Ar-Ribh Vol 3, No 1 (2020): April 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1158.548 KB) | DOI: 10.26618/jei.v3i1.3298

Abstract

This type of research is classified as qualitative with the research approach used is: a sociological approach because researchers conduct environmental interactions in accordance with social units, Individuals, Groups, Institutions or Society. Furthermore, the data collection methods used are literature survey, observation and interview. Then, data management and analysis techniques are carried out through three stages, namely: Data Collection, Data Reduction, Data Presentation, and the final stage is drawing conclusions. The results of this study indicate that the Cekkeng traditional market has the potential to improve the economy of traders. The Cekkeng market potential is first, the price is cheaper than other traditional markets. Second, the variety of products, time and strategic location. In addition, the supporting factor is the attention of the local government, namely, first, the existence of price controls. Second, preventing fraud in the market such as preventing fraud in scales and size. Third, preventing the sale of damaged goods, and acts that damage morale.
Preparation of Financial Statements for Village-Owned Enterprises (BUMDes) Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) Haeruddin, Haeruddin; Ibrahim, Ibrahim; Jamali, Hisnol; HR, Agus Salim; Asriati, Asriati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3024

Abstract

Preparation of Financial Reports for Village-Owned Enterprises (Bumdes) Based on Financial Accounting Standards for Micro, Small Entities and Intermediate (SAK EMKM). This study aims to determine the presentation of financial statements based on the Financial Accounting Standards of the Minasa BUMDes Entity, Tamasaju Village, North Galesong District, Takalar Regency and compare it with the Financial Accounting Standards (SAK) of Micro, Small and Medium Entities (SAK EMKM). This study uses a qualitative descriptive research method, which is a research method that utilizes qualitative data and is described descriptively. The results showed that the preparation of the financial statements of the Minasa BUMDES in Tamasaju Village was not fully in accordance with SAK EMKM, this can be seen from the comparison of recognition, measurement, presentation and financial reporting. BUMDES financial reports are prepared very simply consisting of a profit and loss statement and a balance sheet, while the financial statements according to SAK EMKM consist of a profit and loss statement, balance sheet, statement of changes in equity and notes to financial statements (CALK).
PENERAPAN PELAPORAN PAJAK BERBASIS E-FILING DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK HR, Agus Salim; Adzim, Faidul; Wahyudi, Reza
Jurnal Riset Perpajakan: Amnesty Vol 3, No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3403

Abstract

The study aims to find out how the influance of E-filing in effort to increase the obligation of taxpayers in the southerm makassar tax service office. The subject of the study is the southerm makassar tax service office. This research data collection technique is by conduction observation and interviews directly with parties. This result of this study apply that the exixtence of an E-filing based tax reporting system can improve tax complience is very effective. This can be seen from secondary data obtained from the parties concerned.
Pengaruh lingkungan kerja dan teknologi informasi terhadap kinerja tenaga alih daya Asriati, Asriati; Haeruddin, Haeruddin; HR, Agus Salim; Tahalua, Imran; Ibrahim, Ibrahim
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242625

Abstract

Manajemen perusahaan berperan penting dalam meningkatkan kinerja tenaga alih daya sebagai aset perusahaan dalam menjaga misi pelayanan jasa dan kinerja entitas. Faktor yang perlu diperhatikan dalam peningkatan kinerja tenaga alih daya adalah faktor lingkungan kerja dan teknologi informasi. Studi ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan teknologi informasi secara parsial dan simultan terhadap kinerja tenaga alih daya pada perusahaan outsourching di Kota Makassar. Penelitian menggunakan analisis deskriptif  kuantitatif. Populasi adalah tenaga alih daya perusahaan sebanyak 600 orang dengan pengambilan sampel menggunakan metode Slovin dengan jumlah sampel 240 orang. Instrumen penelitian menggunakan kuisioner dengan google from dengan skala likert 1-5. Metode analisis data menggunakan SPSS 24 untuk menguji karakteristik respnden dan instrumen penelitian yang terdiri dari validitas dan reliabilitas, uji asumsi klasik dan pengujian hiptesis dengan regresi linier berganda yang terdiri dari uji t, uji F dan koefisien determinan. Hasil penelitian yang diperoleh adalah secara parsial lingkungan kerja berpengaruh positif dan tidak signifikan terhadap kinerja tenaga alih daya dan teknologi informasi berpengaruh positif dan signifikan terhadap tenaga alih daya pada perusahaan outsourching Kota Makassar dan simultan lingkungan kerja dan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja tenaga alih daya pada perusahaan outsourcing di Kota Makassar.
ANALISIS LAPORAN KEUANGAN DEBITUR SEBAGAI BAHAN PERTIMBANGAN PEMBERIAN KREDIT PADA PT BANK SYARIAH MANDIRI CABANG MAROS Supriadi, Supriadi; Hr, Agus Salim
Jurnal Ar-Ribh Vol 1, No 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (833.899 KB) | DOI: 10.26618/jei.v1i1.2552

Abstract

This research was conducted at PT Bank Syariah Mandiri, Maros Branch. This study aims to determine the application of financial statement analysis as a material for consideration of credit. In this study, the author is more specialized in Micro Financing (short-term credit) that uses a murabahah financing system. Data in the form of financial statements and data obtained in written form in the form of a general description of the company, namely data collection through direct interviews in the Accounting, Marketing, and HR sections, which are related to the problems examined at PT. Bank Syariah Mandiri Branch Maros. The results of the study concluded, that the debtor's financial statements are influential as material for consideration of giving credit to PT. Bank Syariah Mandiri Branch Maros.
Co-Authors Asriati Asriati, Asriati Faidul Adzim, Faidul Haeruddin Haeruddin Ibrahim Ibrahim Jamali, Hisnol Supriadi Supriadi Tahalua, Imran Wahdania, Hera Wahyudi, Reza