Garuda - Garba Rujukan Digital

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

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.

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

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

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

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 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

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.

Title

Found 5 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 5 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search