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PENGARUH KOMPETENSI HUMAN CAPITAL DAN DISIPLIN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA PADA DINAS PERDAGANGAN PROVINSI SULAWESI SELATAN Utami, Rozachita Amalia; Nuhung, Mahmud
COMPETITIVENESS Vol 2, No 2 (2013): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v7i2.3784

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh KompetensiÂ Human CapitalÂ dan Disiplin Kerja terhadap kinerja pegawai Dinas Perdagangan Provinsi Sulawesi Selatan. Desain yang di gunakan dalam penelitian ini adalah metode deskriptif survey dengan teknik regresi. Populasi dalam penelitian ini adalah 68 pegawai sebanyak 68 orang. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Konsioner dan survei.Hasil penelitian ini menunjukkan bahwa. KompetensiÂ Â mempunyai pengaruh Positif signifikan terhadapÂ kinerja pegawaiÂ dengan P = 0.028 0.05Â Â dengan nilai koefisiensebesarÂ 0,196, koefisien ini menunjukkan bahwa semakin baikÂ kompetensi yang dimiliki pegawai pada Dinas perdagangan provinsi sulawesi selatan semakin baik.Disiplin kerja mempunyai pengaruh positif signifikan terhadap kinerja pegawai dengan P = 0.022 0.05Â Â dengan nilai koefisien sebesar 0,263, koefisien ini menunjukkan bahwa semakin tinggi disiplin kerja pegawai maka kinerja juga akan semakin meningkat.Â Â Disiplin kerja sangat berpengaruh pada kinerja pegawai, karena keberhasilan suatu organisasi dan mencapai tujuan organisasi ditentukan oleh kinerja pegawai.

PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA (STUDI KASUS PADA PT. BANK MUAMALAT DAN PT. BANK MANDIRI) mardewi, putri; Mansyur, fakhruddin; Nuhung, Mahmud
Jurnal Ar-Ribh Vol 2, No 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

This research aims to compare the financial performance of Bank Muamalat and Bank Mandiri in Indonesia in the 2011-2015 period using financial ratios. The financial ratio used consists of CAR, ROA, LDR, NPL, and BOPO. The data used in this study is obtained from the Published Financial Reports issued by each of the Banks concerned. The analysis technique used to see a comparison of the financial performance of Bank Muamalat and Bank Mandiri is a comparative research method that is comparative in nature. The analysis conducted shows that there are significant differences for each financial ratio between Bank Muamalat and Bank Mandiri in Indonesia. Bank Muamalat has better performance in terms of LDR and BOPO ratios, while Bank Mandiri has better performance in terms of CAR, ROA and NPL ratios.

KONSISTENSI, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID AL MARKAS AL-ISLAMI BERDASARKAN PSAK 109 amir, adriani; Nuhung, Mahmud
Jurnal Ar-Ribh Vol 1, No 2 (2018): Oktober 2018
Publisher : Universitas Muhammadiyah Makassar

The study is aimed at the consisteny, accountability and transparancy of the financial management at Al-Markaz Al Islami Mosque based on PSAK 109, the type of research used in this study is quantitave descriptive research. Process Data is Data obtained from interviews and 2017 financial statements. Data collection technique usedin this study are documentation, field observations and interviews. Based on the result of this study it can be concluded that the Al-Markaz Al Islami Mousque has been open and responsible for managing mosque finance because according to them the financial statements made are a mandate from pilgrims who need to be managed properly. PSAK No. 109 has not been applied in presenting the current financial statements. Financial records are also still based on cash basis, namely recording transactions based on a cash in and cash out.

PERANAN PREPOPULATED DATA DALAM MENINGKATKAN KEMUDAHAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR UTARA Adziem, faidul; Akhmad, Akhmad; Nuhung, Mahmud; Jannah, Miftahul
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6335

This study aims to determine how the role of Prepopulated Data in increasing the ease of reporting Value Added Tax at the North Makassar Tax Service Office. The research method used is descriptive and tends to use analysis with a qualitative approach to describe how much superiority there is before the prepopulated data and after the prepopulated data. The results of this study indicate that with the new E-invoice feature 3.0, it helps taxpayers to comply and reduce the risk of errors in reporting Value Added Tax. With the 3.0 feature, it is very easy for taxpayers to report their taxes.

Effectiveness of Tourism Sector Retribution as an Effort to Increase Local Revenue Bantaeng City (Case Study on Bantaeng Regency Tourism Office) Suarni, Agusdiwana; Nuhung, Mahmud; Mutmainnah, Syahrani
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14740

This study aims to determine the effectiveness of the regional tourism sector levy as an effort to increase the local revenue of Bantaeng city (Case study at the Bantaeng Regency Tourism Office). the type of research used is Qualitative Research Method. The data processed by the author is the result of interviews with the Bantaeng Regency Tourism Office. The data collection techniques used in this research are Documentation Techniques and Interview Techniques where the author meets face to face with the source. The result of this research shows that the average level of effectiveness of tourism sector levy revenue in Bantaeng Regency for the last 6 years is 38% which is classified as quite good criteria. However, it did not experience a significant increase in each year. To overcome the obstacles to the acceptance of retribution in the tourism sector of Bantaeng Regency, efforts are made, among others: Exploring the potential of other tourist objects and creating other vehicle attractions to attract visitors, Structuring and developing the potential of tourist objects by arranging facilities and infrastructure in potential tourist areas, and Increasing marketing and tourism promotion, both through print media and the internet. These efforts are made to attract many visitors to various tourist attractions so that they can increase the original regional income (PAD) of Bantaeng Regency.

ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK PADA KANTOR SAMSAT GOWA Darlini, Darlini; Nuhung, Mahmud; Salam, Abd
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

The analytical method in writing this thesis is a quantitative descriptive method, which is an analysis that emphasizes the discussion of data and research subjects by presenting data systematically and not concluding the results of the study. In this study researchers used Quantitative Descriptive analysis techniques. This study aims to determine the level of effectiveness of tax collection by forced mail and its contribution to corporate income tax revenue at the Gowa Makassar Samsat office. From the results of the study it can be concluded that the collection of tax with a forced letter in the Gowa Makassar Samsat office is classified as Effective but the Tax Billing Contribution by forced letter to the tax revenue at the tax service office at Uptd Gowa Regional Income is classified as very less in terms of its nominal value.

ANALISIS MEKANISME DAN PENERAPAN PENGELOLAAN DANA PENSIUN SYARIAH TERHADAP FATWA DSN-MUI NOMOR 88/DSN-MUI/XI/2013 PADA BANK SYARIAH CABANG TAMALANREA Nuhung, Mahmud; Hidayat, Hidayat
Jurnal Ar-Ribh Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

This study aims to determine the Mechanism and Implementation of Shariah Pension Fund management regarding the MUI DSN Fatwa Number 88/DSN-MUI/XI/2013 in Bank Syariah Mandiri. This research is a case study research with a qualitative descriptive approach. The Sharia Pension Fund Management Mechanism at Bank Syariah Mandiri is manageable, which starts with salary transfer by Bank Syariah Mandiri to PT TASPEN, then the Customer can choose Sharia Pension Fund Services at Bank Syariah Mandiri with the choices of Payroll Partners using the Mudharabah Muthlaqah Agreement or Financing using the Murabahah Agreement or Ijarah Agreement. The Application of Sharia Pension Fund Management satisfies the Fatwa of MUI DSN Number 88 / DSN-MUI / XI / 2013 unless at the Term of PT TASPEN and Customer.

SISTEM AKUNTANSI PEMBELIAN BARANG DAGANGAN PADA KOPERASI PEGAWAI NEGERI-KOPERASI DEPARTEMENT AGAMA PANGKAT (KPN-KOPDAP) zulkifli, zulkifli; Nuhung, Mahmud
Jurnal Ar-Ribh Vol 1, No 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

The results of the research obtained include exposure to the elements contained in the accounting system for purchasing merchandise, related functions, documents used, accounting records used, and the methods used in the accounting system for purchasing merchandise at the Cooperative. Civil Servants - Cooperatives Department of Religion Pangkep (KPN-KOPDAP). From the results of the study, conclusions can be drawn on the Civil Servant Cooperative - Pangkep Department of Religion Cooperative (KPN-KOPDAP), there are several elements contained therein: 1) Purchase Request, 2) Price Bid Request, 3) Purchase Order, 4) Goods Receipt , 5) Debt Registrar. Civil Servants Cooperative - Pangkep Religion Department Cooperative (KPN-KOPDAP) also has two types of credit purchase systems, namely: 1) Shop Order, 2) Salesman Canvas.

PENGARUH KOMPETENSI HUMAN CAPITAL DAN DISIPLIN KERJA TERHADAP KINERJA ASN PADA DINAS PERDAGANGAN SULAWESI SELATAN Utami, Rozachita Amalia; Nuhung, Mahmud
COMPETITIVENESS Vol. 7 No. 2 (2018): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v7i2.4453

This study aims to determine and analyze the influence of Human Capital Competence and Work Discipline on the performance of employees of the South Sulawesi Province Trade Office. The design used in this research is a descriptive survey method with regression techniques. The population in this study were 68 employees as many as 68 people. Data collection techniques used in this study were questionnaires and surveys.The results of this study indicate that. Competence has a significant positive effect on employee performance with P = 0.028 <0.05 with a coefficient value of 0.196, this coefficient indicates that the better the competence of employees at the South Sulawesi Provincial Trade Office, the better. Work discipline has a significant positive effect on employee performance with P = 0.022 <0.05 with a coefficient value of 0.263, this coefficient indicates that the higher the employee's work discipline, the performance will also increase. Work discipline is very influential on employee performance, because the success of an organization and achieving organizational goals is determined by employee performance. Keywords: Competence, Work Discipline and Performance.

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