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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Economos : Jurnal Ekonomi dan Bisnis Balance: Jurnal Ekonomi
Marsuni, Nur Sandi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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BRAND AWARENESS BERDASARKAN MODEL ANALISIS JALUR SEBAGAI PENUNJANG PARIWISATA DI KABUPATEN GOWA: PERAN CITY BRANDING, CITRA WISATAWAN DAN CITRA KOTA PADA OBJEK WISATA ALAM MALINO Pasigai, Moh Aris; Afrianto, Afrianto; Marsuni, Nur Sandi; Insirat, Mutahira Nur; Rizal, Samsul
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2390

Abstract

ABSTRAK The natural tourist attraction of Malino in Gowa Regency, South Sulawesi, is managed by the Tourism Office with the tagline “Wonderful of Malino.” Although various promotions have been carried out through social media, increasing tourist visits remains a challenge, as the choice of destination is highly dependent on individual preferences. Therefore, Malino as a tourism brand needs to have a strategy to maintain brand awareness in order to remain the top choice of tourists. Factors such as city image, city branding, and tourism image play an important role in attracting tourists. This study aims to examine the influence of city branding and tourism image on brand awareness through city image at Malino tourist attraction. The method used is a quantitative approach through a survey, with the population in the form of visitors to Malino tourist attractions. A total of 96 respondents were selected using purposive random sampling technique. The research instrument was a Likert-scale questionnaire, and the data were analyzed using path analysis. The results of this study will be submitted to the Gowa Regency Tourism Office as evaluation material and strategic recommendations to encourage tourism-based economic growth in harmony with local wisdom.Keywords:  Brand Awareness, City Image, City Branding, Test, TourismABSTRAKObjek wisata alam Malino di Kabupaten Gowa, Sulawesi Selatan, dikelola oleh Dinas Pariwisata dengan tagline “Wonderful of Malino.” Meskipun berbagai promosi telah dilakukan melalui media sosial, meningkatkan kunjungan wisatawan tetap menjadi tantangan, karena pilihan destinasi sangat bergantung pada preferensi individu. Oleh karena itu, Malino sebagai brand pariwisata perlu memiliki strategi untuk mempertahankan brand awareness agar tetap menjadi pilihan utama wisatawan. Faktor-faktor seperti city image, city branding, dan tourism image berperan penting dalam menarik minat wisatawan. Penelitian ini bertujuan untuk mengkaji pengaruh city branding dan tourism image terhadap brand awareness melalui city image pada objek wisata Malino. Metode yang digunakan adalah pendekatan kuantitatif melalui survei, dengan populasi berupa pengunjung objek wisata Malino. Sebanyak 96 responden dipilih menggunakan teknik purposive random sampling. Instrumen penelitian berupa kuesioner berskala Likert, dan data dianalisis menggunakan analisis jalur (path analysis). Hasil penelitian ini akan disampaikan kepada Dinas Pariwisata Kabupaten Gowa sebagai bahan evaluasi dan rekomendasi strategis untuk mendorong pertumbuhan ekonomi berbasis pariwisata yang selaras dengan kearifan lokal.Kata kunci: Kesadaran Merek, Citra Kota, City Branding, Citra Wisatawan, Pariwisata
PEMODELAN STRUKTURAL ECONOMIC LITERACY DAN FINANCE LITERACY TERHADAP KEBERLANJUTAN USAHA MELALUI ENTREPRENEUR LITERACY Yusuf, Muhammad; Marsuni, Nur Sandi; Insirat, Mutahira Nur; Aulia, Aulia
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2392

Abstract

ABSTRAKUMKM Kabupaten Gowa, dinyatakan bahwa UMKM di kawasan wisata alam Malino masih berada pada zona usaha kecil dan keberlanjutan usaha belum mendapat perhatian yang cukup dari para pelaku UMKM, padahal kawasan tersebut merupakan salah satu ikon pariwisata dan penggerak ekonomi hijau di Kabupaten Gowa. Penelitian yang bertujuan untuk mengungkap dan mengetahui pengaruh literasi ekonomi dan literasi keuangan terhadap keberlangsungan usaha melalui literasi wirausaha sebagai variabel intervening pada pelaku UMKM di kawasan wisata alam Malino. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode survei. Populasi dalam penelitian ini adalah UMKM yang berada di kawasan wisata Malino Kabupaten Gowa dan dalam memperoleh sampel yang representatif digunakan rumus Slovin sehingga jumlah sampel dalam penelitian ini sebanyak 62 UMKM yang diperoleh dengan menggunakan teknik purposive random sampling. Instrumen pengumpulan data menggunakan kuesioner skala likert dan teknik analisis data yang digunakan adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa literasi ekonomi dan literasi finansial berkontribusi penting terhadap peningkatan entrepreneur literacy para pelaku UMKM di kawasan wisata alam Malino.Kata kunci : Keberlanjutan Usaha, Literasi Pengusaha, Literasi Keuangan, Literasi Ekonomi, UMKMABSTRACTMSMEs in Gowa Regency, it is stated that MSMEs in the Malino nature tourism area are still in the small business zone and business sustainability has not received sufficient attention from MSME actors, even though the area is one of the icons of tourism and a driver of the green economy in Gowa Regency. This study aims to uncover and understand the influence of economic literacy and financial literacy on business sustainability through entrepreneurial literacy as an intervening variable among SMEs in the Malino natural tourist area. This study is a quantitative study using a survey method. The population in this study is MSMEs located in the Malino tourist area of Gowa District, and to obtain a representative sample, the Slovin formula was used, resulting in a sample size of 62 MSMEs obtained through purposive random sampling. The data collection instrument used a Likert scale questionnaire, and the data analysis technique used was path analysis. The results of the study indicate that economic literacy and financial literacy play a significant role in enhancing entrepreneurial literacy among SME operators in the Malino natural tourist area.Keywords: Business Sustainability, Entrepreneur Literacy, Financial Literacy, Economic Literacy, MSMEs
Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021 Marsuni, Nur Sandi; Yulitasari, Yulitasari; Mariana, Lina
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9522

Abstract

This study aims to analyze the effect of leverage and company size on tax avoidance. The independent variables used are leverage and company size. The dependent variable used is tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The method of determining the sample used is purposive sampling method with a sampling technique using certain criteria, obtained 21 companies that meet the sample criteria in this study during the observation period of 3 consecutive years so that the total sample is 63. The method of analysis of this study uses multiple linear regression. The results of this study indicate that the Leverage variable has a significant positive effect on Tax Avoidance and Company Size has no significant effect on Tax Avoidance. Then simultaneously, the Leverage variable, and Firm Size have a significant effect on Tax Avoidance.
Strengthening Individual Taxpayer Compliance: The Impact of Tax Sanctions and Regulatory Review Depi, Sri; Rachman, Siswati; Yuliani, Nur Fadny; Tahalua, Imran; Marsuni, Nur Sandi
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.v7i1.14721

Abstract

This research aims to provide empirical evidence regarding the influence of tax sanctions on individual taxpayer compliance. This type of research is carried out using literature observation, namely research that studies written documentary materials such as books, articles, journals, news and other types of literature related to a theme as the main object. This research examines various literature to find out how tax sanctions can influence taxpayer behavior. The research results show that tax sanctions have a positive and significant effect on individual taxpayer compliance. The higher the taxpayer's tax awareness, the higher the level of taxpayer satisfaction. With strict sanctions, taxpayers become more aware of their obligations and more motivated to comply with tax regulations. This research reveals that effective tax sanctions policies can increase the level of taxpayer compliance and reduce the problem of non-compliance caused by factors such as public dissatisfaction with public services, uneven infrastructure development, and high levels of corruption among high-ranking officials. Public dissatisfaction with government services often makes taxpayers feel that their tax payments are not used efficiently, while inequality in infrastructure development can create feelings of injustice among taxpayers, ultimately reducing their motivation to comply with tax obligations. High levels of corruption among high-ranking officials also exacerbate this situation by reducing public trust in the government. By reviewing various literature, this research highlights the importance of tax sanctions as a tool to increase tax compliance. This shows that a firm and consistent policy in implementing tax sanctions can help improve the level of tax compliance and overcome challenges caused by dissatisfaction with public services and other problems.
Evaluation of the Effectiveness of Carbon Tax as a Tool for Controlling Air Pollution in Indonesia: Challenges and Opportunities Wahab, Abdul; Damis, Sariana; Mariana, Lina; Harun, Hernianti; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16458

Abstract

The implementation of a carbon tax is increasingly recognized as an effective tool for controlling air pollution by providing economic incentives to reduce greenhouse gas emissions. This study evaluates the effectiveness of carbon tax as a pollution control tool in Indonesia, focusing on the challenges and opportunities presented by its adoption. Using a literature review approach, this research examines various secondary sources, including peer-reviewed journals, government reports, and publications from international organizations. The analysis includes thematic synthesis and comparative analysis to understand how carbon taxes have been applied globally and what lessons can be drawn for Indonesia. Results indicate that while the carbon tax presents significant potential for reducing air pollution, its success in Indonesia faces numerous challenges. Key obstacles include public resistance, regulatory complexities, economic considerations, and the readiness of industries to adapt to cleaner technologies. However, opportunities exist in aligning the carbon tax with international environmental standards, leveraging technological advancements, and increasing public awareness. Successful implementation would not only improve air quality but also support Indonesia's commitments to global climate goals. This study contributes to a deeper understanding of how Indonesia can utilize carbon tax policy effectively by addressing its unique socio-economic and regulatory landscape. Recommendations are provided for policymakers to mitigate challenges and maximize the benefits of a carbon tax as a sustainable tool for air pollution control. This analysis aims to inform strategic actions that strengthen Indonesia's environmental policies in alignment with international best practices.
The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study Mariana, Lina; Damis, Sariana; Harun, Hernianti; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to systematically examine the role of Human Resources (HR) competence in the field of taxation on compliance and effectiveness of tax obligations, both in the private and public sectors. This study was conducted through a literature review method by examining various scientific journals, articles, and relevant previous research results. The main focus of the study is on the dimensions of HR competence such as technical knowledge of taxation, training and certification (eg tax brevet), and professional experience in managing tax obligations. The results of the study indicate that HR with high competence in the field of taxation tend to be able to significantly increase taxpayer tax compliance, both in terms of formal (reporting) and substantive (payment and planning). In addition, strengthening HR capacity has been proven to minimize the risk of administrative errors, reduce potential sanctions, and support more efficient and accountable tax planning strategies. Adequate tax literacy also encourages increased communication between companies and tax authorities, thereby creating a healthier compliance climate. This study concludes that HR competence is one of the main pillars in modern tax management and must be a priority in the development of tax policies and organizational governance strategies. The findings of this literature review are expected to be a reference for policy makers, academics, and practitioners to develop a more structured and sustainable HR strengthening program in the taxation sector.
Concept of Financial Management in Islamic Perspective Marsuni, Nur Sandi; Yusuf, Muhammad; K, M. Yusuf
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9004

Abstract

Financial management, also known as financing management, is a money arrangement that involves the source, allocation, usage, and responsibility of funds utilized to meet the organization's or institution's goals. Financial performance will be more efficient if the organization/institution has good financial management. The goal of this research was to look at the notion of financial management from an Islamic standpoint. This is a form of research that takes place at a library. The researchers in this study took a literature review and analytical technique. The researcher uses the descriptive analytical approach to acquire data that has been analyzed. Meanwhile, to achieve adequate study outcomes, the validity of the examination employs analytical persistence procedures. The findings show that the verses of the Koran that are relevant to the concept of financial management are found in the letter Al-Furqon verse 67, which discusses everything related to financial management, including being frugal, not luxurious, efficient, and appropriate, as well as being open and transparent. Surah As-Al-Hasyr verse 18 talks about paying attention to what has already been done in order to plan for the future. Because all laws essentially return to the Al-Quran and As-Sunnah, Al-Quran verses that are important to financial management are utilized as a reference in their implementation and can overcome challenges in the financial administration of companies or institutions
Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX) Marsuni, Nur Sandi; D'Ornay, Anastasia; Nersiyanti, Nersiyanti; Habbe, Hamid; Nagu, Nadhirah
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10532

Abstract

The purpose of this study was to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by using Abnormal Return (AR), and Trading Volume Activity (TVA) before and after the Covid announcement period in Indonesia. Observations began seven days before and seven days after the event. The population for this study uses financial sector data registered in February and March 2020 on the IDX. The sampling technique used was purposive sampling with a total of 30 financial companies that met the criteria. This study uses quantitative research and comparative research testing methods with the Wilcoxon Signes Rank Test. The results of this study show significant differences in AR before and after the announcement of the Covid-19 pandemic, where these differences are indicated by an increase in Abnormal Returns after the announcement, investors trust companies more before the announcement which already provides returns or profits rather than having to predict profits. what you get in the future. The results of the wilxocon signed rank test showed that there was a significant difference in Trading Volume Activity before and after the announcement of covid .
Digitalization and Strategic Development in Enhancing Islamic Pawnshop Products for Financial Inclusion Haliding, Safri; Alfiani, Alfiani; Majid, Jamaluddin; Badollahi, Ismail; Marsuni, Nur Sandi
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

The advancement of Islamic pawnshops in the digital era reflects a strategic move toward increasing competitiveness and enhancing financial inclusion. This study aims to examine the implementation and effectiveness of the Digital Islamic Pawnshop Information System, particularly in improving service accessibility, operational efficiency, and customer engagement. Using a qualitative approach with case analysis and literature synthesis, the study identifies key benefits such as remote transaction capabilities, streamlined application processes, and improved customer responsiveness. Findings indicate that digital transformation in Islamic pawnshops significantly contributes to financial inclusion by expanding access for underserved communities. However, the transition also faces challenges, including limited internet infrastructure, digital literacy gaps, and cybersecurity risks. To address these issues, Islamic pawnshops have adopted digital education initiatives and are gradually strengthening data protection protocols. This study highlights the need for continuous innovation and policy support to optimize digital service delivery in Islamic finance, reinforcing its role in achieving inclusive economic development.
Analysis of Income and Costs of Business Activity Development at the Business Development Center (P2B) of Makassar State Islamic University Marsuni, Nur Sandi; Rismawati, Rismawati
Jurnal Ekonomi Balance Vol. 14 No. 1 (2018): (June 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v14i2.2065

Abstract

The type of research employed a quantitative descriptive analysis method. The data was collected through in-depth interview with the canteen’s user, the canteen’s management and the leader of Pusat Pengembangan Binis (P2B), observation and documentation. The subject of this research consists 2 canteen’s users, staff and of Pusat Pengembangan Binis (P2B). The data analysis was employed based on procedure of data analysis that consisted of steps data collection, reduction, display and conclusion drawing/verifying. The result of study about the calculations and data collection of income and the cost of business units canteen on Pusat Pengembangan Bisnis (P2B) showed that the convenience of the users of the canteen need to be considered to make improvements to building facilities inadequate, and the merchants of the wild that have sprung up in the heart of the campus of UIN Alauddin Makassar need to put in order with how to set up a place for their use, so that can add to the income on Pusat Pengembangan Bisnis (P2B) of UIN Alauddin Makassar.
Co-Authors Abdul Wahab Afrianto, Afrianto Ahmar, Ainun Asmawiyah Akhmad, Akhmad Alfiani Alfiani, Alfiani Aulia Aulia Badollahi, Ismail D'Ornay, Anastasia Damis, Sariana Depi, Sri Faidul Adzim, Faidul Habbe, Hamid Harun, Hernianti Indriana Indriana Indriana, Indriana Insirat, Mutahira Nur Ismail Badollahi Ismawati Ismawati Jamaluddin Majid K, M. Yusuf Lina - Mariana, Lina - Muh Ramli Muhammad Yusuf Nagu, Nadhirah Nersiyanti, Nersiyanti Pasigai, Moh Aris Rachman, Siswati Ramli, Muh. Rasulong, Ismail Rismawati Rismawati Ruki Ambar Arum Safri Haliding Samsul Rizal Tahalua, Imran Yuliani, Nur Fadny Yulitasari, Yulitasari