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All Journal COMPETITIVENESS JOURNAL Amnesty: Jurnal Riset Perpajakan Jurnal Ilmu Manajemen Profitability Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Balance: Jurnal Ekonomi
Nuhung, Mahmud
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v1i1.2556

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v1i2.2558

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i2.4251

Abstract

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.
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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v1i2.2514

Abstract

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.
PENGARUH RELATIONSHIP MARKETING TERHADAP PENINGKATAN PENGUNJUNG PADA HOTEL HARPER PERINTIS MAKASSAR Rasyid, Muh Nur; Nuhung, Mahmud; Abdullah, Irwan; Pratiwi Hamzah, Ayu Indah
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3778

Abstract

This study aims to analyze the influence of Relationship Marketing on increasing visitors to the Makassar Pioneer Harper Hotel. The type of research used in the study is simple linear regression. The population in this study were visitors to the Makassar Pioneer Harper Hotel in 2019, and the study sample totaled 99 respondents. The results of this study indicate that the variable relationship marketing can increase the number of visitors at the Makassar Pioneer Harper Hotel because relationship marketing is partially tested with the results of t test of 8,436> t table 1.98472 means that there is an influence between x and y and a significant value of 0,000 <0,05 so that it can be said that there is an effect of variable relationship marketing on the variable increase in visitors.
The Influence of Perceived Ease of Use, Perceived Trust, and Perceived Benefits on Unismuh makassar Students' Interest in Using E-Money (OVO) on the Grab Application Suarni, Agusdiwana; Nuhung, Mahmud; Fadhil, Muh
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 2 (2024): AGUSTUS 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i2.15462

Abstract

This research aims to determine the influence of perceived Ease of Use, Trust, and Benefits on the interest of Unismuh students in using the e-money (OVO) Grab application. This study employs a quantitative approach, utilizing a census method sample of 80 respondents. The data analysis was conducted using multiple linear regression analysis processed with SPSS Version 25. The research findings indicate that perceived Ease of Use significantly and positively impacts student interest. However, the influence of perceived Trust, while positive, does not significantly affect student interest. Conversely, the perceived Benefits significantly and positively impact the interest of Unismuh students in using the OVO Grab application. In summary, the study reveals that while both Ease of Use and Benefits perceptions play crucial roles in driving student interest in the OVO Grab application, Trust perception alone does not have a significant effect. These insights can guide improvements in the application’s design and functionality, enhancing user engagement and satisfaction.
STRATEGI BAURAN PEMASARAN PADA KANTOR BERITA ANTARA BIRO SULAWESI SELATAN Nuhung, Mahmud
Jurnal Ekonomi Balance Vol. 7 No. 2 (2011): (December 2011)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v7i1.1107

Abstract

The purpose of the study to determine the effect of marketing mix strategy has to increase the sales volume of products on Perum institutions news agency BETWEEN Bureau of South Sulawesi. And to know the dominant factor of the effect on the increase of product sales volume at Perum institutions news agency BETWEEN Bureau of South Sulawesi. The result of the research concludes that together variable of production cost, cost of goods sold, distribution cost, and promotion cost have significant effect to increase of sales volume at Lembaga Berita Negara (LKBN) BETWEEN Makassar. This is evidenced from the F test value that indicates that the significance value is much smaller than alpha 0.05. This indicates that the four variables analyzed have significant predictability of predictive power.
Studi Kualitas Jasa Dan Pemasaran Relasional, Pengaruhnya Terhadap Kepuasan Dan Loyalitas Nasabah Bank Syariah Di Kota Makassar Nuhung, Mahmud
Jurnal Ekonomi Balance Vol. 8 No. 1 (2012): (June 2012)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v7i2.1118

Abstract

Associated with existing theoretical review, this study aims to: (1) recognize and analyze the influence of service quality on customer satisfaction Islamic bank; (2) recognize and analyze the influence of service quality on customer loyalty Islamic bank; (3) recognize and analyze the influence of relational marketing to customer satisfaction Islamic bank; (4) recognize and analyze the influence of relational marketing on customer loyalty Islamic bank; (5) recognize and analyze the influence of customer satisfaction on customer loyalty Islamic bank.This study uses primary data. The population is Islamic bank customers in the city of Makassar. The sample of 300 respondents selected from 4 (four) of Islamic banks are selected purposively, that is (1) bank Muamalat, (2) bank BNI Syariah, (3) BTN Syariah, and (4) Bank Syariah Mandiri with Slovin formula then selected samples proportionally.By using analytical methods SEM (Structural Equation Model) results showed that: (1) service quality has positive and significant impact on customer satisfaction with loading factor 0.586 with probability 0.019; (2) service quality has no significant influence on customer loyalty Islamic bank; (3) relational marketing significantly influence customer satisfaction Islamic bank; (4) relational marketing no significant effect on customer loyalty; (5) customer satisfaction significantly influence customer loyalty.Keywords: service quality, relationship marketing, customer loyalty, customer satisfaction
Co-Authors Adziem, Faidul Akhmad, Akhmad amir, adriani Darlini, Darlini Fadhil, Muh Hidayat Hidayat Ina Nuryana, Ina Irwan Irwan Mansyur, Fakhruddin mardewi, putri Marhumi, St Miftahul Jannah Mutmainnah, Syahrani Nur Rasyid Nurbaeti Nurbaeti Pratiwi Hamzah, Ayu Indah Rasyid, Muh Nur Salam, Abd Suarni, Agusdiwana Utami, Rozachita Amalia Zulkifli Zulkifli