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All Journal COMPETITIVENESS JOURNAL EKONOMIS : Journal of Economics and Business Jurnal Ar-Ribh Eduvest - Journal of Universal Studies IIJSE
Harrang, agussalim
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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ANALISIS PERLAKUAN ZAKAT DALAM PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI (PPh 21) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR Harrang, agussalim; Aprillah, Dewi
Jurnal Ar-Ribh Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.394 KB) | DOI: 10.26618/jei.v3i2.4250

Abstract

This study discusses analyzing zakat in the calculation of personal tax in Baznas Makassar city. This type of research is a comparative study that aims to discuss the comparison of zakat as a deduction for taxable tax with zakat arrangements as a direct deduction of translation tax. Data retrieval of this research refers to interviews and document techniques. The type of data consists of primary data. Based on the research that has been carried out, the conclusions from the research proposed in this study are zakat as a personal tax calculation in Baznas Makassar city in accordance with the procedures stipulated in applicable laws and regulations, zakat which is used as deduction from taxable results of individuals management both from success and distribution increases in terms of capacity and improvement and its application that increases development from year to year in which the number of ASNs that pay zakat increases every year.
The Effect of Recruitment, Placement and Motivation on Employee Performance at PDAM Tirta Jeneberang, Gowa Regency Khaeratulnisa, Iqwani; Rusydi, Muhammad; Harrang, Agussalim
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.1765

Abstract

This study aims to find out and analyze the Influence of Recruitment on Employee Performance, Placement on Employee Performance, and Motivation on Employee Performance at PDAM Tirta Jeneberang, Gowa Regency. This type of research is a quantitative research with a sample of 43 respondents using a questionnaire as data collection. The analysis used is Multiple Linear Regression Analysis using the SPSS Version 24 application. The results of the study show that: 1. Recruitment has a positive and significant effect on employee performance, 2. Placement has a positive and significant effect on employee performance, and 3. Motivation has a positive and significant effect on employee performance.
PENGARUH GAYA KEPEMIMPINAN, KEDISIPLINAN DAN PEMBERIAN INSENTIF TERHADAP KINERJA KARYAWAN PT. BARUGA ASRINUSA DEVELOPMENT Dahlan, Dahlan; Jam'an, Andi; Harrang, Agussalim
COMPETITIVENESS Vol. 9 No. 2 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v9i2.4717

Abstract

Problems that occur in PT. Baruga Asrinusa Development is a matter of leadership style, this can be seen from the conflict between the company and employees. This conflict occurs due to misunderstanding between superiors and employees. This study aims to find out and analyze the influence of leadership style, discipline, and incentives on employee performance, as well as to know and analyze variables that have a dominant effect on employee performance in PT. Baruga Asrinusa Development. The research was conducted for 3 months from September to November 2018 with a population of 227 people and sampling techniques that are random samples from a population of 50 people who were sampled. The analysis method used in this research is quantitative descriptive method, with double regression testing preceded by performing validity and reliability test of question items of each variable as well as assumption test. The results of this study showed that the coefficient of leadership style influence on employee performance which shows that it has a significant positive effect on employee performance, coefficient of disciplinary influence on employee performance that shows that discipline has a significant positive effect on employee performance, coefficient of effect of incentives on employee performance which indicates that the provision of incentives has a significant positive effect on employee performance. This can be interpreted that the leadership style, discipline, and incentives for employee performance at PT. Baruga Asrinusa Development will increase. And the highest value is the incentive variable so that the variable that has the most influence is the incentive variable. Keywords: leadership style, discipline, incentives, and performance.
Pengaruh Kompensasi, Motivasi dan Pengembangan Karier terhadap Kinerja Pegawai Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Pinrang Nuhardi, Rudi; Akhmad, Akhmad; Harrang, Agussalim
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2379

Abstract

This study explores the impact of compensation, motivation, and career development on the performance of employees at the Human Resources Development and Personnel Agency of Pinrang Regency. Employing a quantitative approach, the research engaged all 39 employees as both the population and sample. Data were gathered through questionnaires and analyzed using multiple linear regression. The findings reveal that compensation exerts a positive yet insignificant influence on employee performance. Similarly, motivation demonstrates a positive but statistically insignificant effect. In contrast, career development significantly and positively affects employee performance, underscoring its pivotal role in driving productivity.
ANALISIS PERLAKUAN ZAKAT DALAM PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI (PPh 21) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR Harrang, agussalim; Aprillah, Dewi
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.v3i2.4250

Abstract

This study discusses analyzing zakat in the calculation of personal tax in Baznas Makassar city. This type of research is a comparative study that aims to discuss the comparison of zakat as a deduction for taxable tax with zakat arrangements as a direct deduction of translation tax. Data retrieval of this research refers to interviews and document techniques. The type of data consists of primary data. Based on the research that has been carried out, the conclusions from the research proposed in this study are zakat as a personal tax calculation in Baznas Makassar city in accordance with the procedures stipulated in applicable laws and regulations, zakat which is used as deduction from taxable results of individuals management both from success and distribution increases in terms of capacity and improvement and its application that increases development from year to year in which the number of ASNs that pay zakat increases every year.
The Influence of Work Environment, Leadership, and Compensation on the Performance of Employees at the Ministry of Religious Affairs Office in Makassar City Baso, Irfalasari; Jam’an, Andi; Harrang, Agussalim
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.3801

Abstract

The purpose of this study was to determine and analyze the Influence of Work Environment, Leadership and Compensation on Employee Performance at the Makassar City Ministry of Religion Office. This type of research is quantitative research with a sample of 120 respondents using a questionnaire as a source of data collection, the analysis used is Multiple Linear Regression Analysis using the SPSS V.24 application. The results of the study indicate that: 1. Work Environment has a positive but not significant effect on employee performance, 2. Leadership has a positive and significant effect on employee performance, and 3. Compensation has a positive and significant effect on employee performance. With a confidence level of all variables of 95%.
The Significance of Competence, Human Resource Development, and Organizational Culture on Employee Performance at BPJS Ketenagakerjaan in Makassar City Syarif, Sulfathurrahmah; Harrang, Agussalim; Idrus, Muhammad Ikram; Ahmad AC, Ahmad AC; Maklassa, Maklassa
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.3805

Abstract

In the era of globalization and rapid technological development, organizational performance is highly dependent on the quality of human resources. In order to achieve its strategic goals, organizations such as BPJS Employment require employees who have high competence, skills and competitiveness to improve their performance. This study aims to determine and analyze the effect of competence, human resource development and organizational culture on the performance of employees of BPJS Ketenagakerjaan Makassar City. This study used a quantitative method involving 77 respondents, whose data were collected through questionnaires. Data analysis was carried out using multiple linear regression with the help of SPSS V.24 software. The results showed that employee competence has a positive but insignificant effect on performance, while human resource development and organizational culture each showed a positive and significant effect on employee performance, with a confidence level of 95%.
The Influence of Leadership, Motivation, Compensation, and Supervision on Work Productivity At PT. Gasing Sulawesi in Makassar City Handayani, Siti Mira; Harrang, Agussalim; Jam'an, Andi; Rusydi, Muhammad; Muchran, Muchriady
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.5078

Abstract

This research aims to determine and analyze the influence of leadership, motivation, compensation, and supervision on work productivity at PT. Gasing Sulawesi in Makassar City. This type of research is quantitative research with a sample of 110 respondents using a questionnaire as a source of data collection. The analysis used is Multiple Linear Regression Analysis using the SPSS V.24 application. The results of the research show that: 1. Leadership has an insignificant positive effect on work productivity 2. Motivation has a positive and significant effect on work productivity. 3 Compensation has a positive and significant effect on work productivity. 4. Supervision has a positive and significant effect on work productivity.
Co-Authors Adiningrat, Andi Arifwangsa Ahmad AC, Ahmad AC Akhmad, Akhmad Aprillah, Dewi arniati, arniati Baso, Irfalasari Dahlan Dahlan Handayani, Siti Mira Idrus, Muhammad Ikram Jam'an, Andi Jam’an, Andi Khaeratulnisa, Iqwani Maklassa, Maklassa Muchran, Muchriady Muhammad Rusydi Nuhardi, Rudi Rustam, Andi Syarif, Sulfathurrahmah