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All Journal EKSPANSI Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) ACCRUALS (Accounting Research Journal of Sutaatmadja) Community Engagement and Emergence Journal (CEEJ) Tangible Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Golden Ratio of Auditing Research Journal Of Human And Education (JAHE) Madani: Jurnal Pengabdian Ilmiah. Jurnal Riset Akuntansi dan Auditing Panrita Inovasi: Jurnal Pengabdian Kepada Masyarakat Nobel Community Services Journal Journal of Business, Technology, & Social Science International Journal of Halal System and Sustainability IECON: International Economics and Business Conference Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Indonesian Journal of Taxation and Accounting
Daud, Dahniyar
STIEM Bongaya Makassar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Physics Public Health Social Sciences Transportation Other

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Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar Dahniyar Daud; Musdalifah Musdalifah
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.374 KB) | DOI: 10.30603/ab.v15i2.1760

Abstract

The purpose of this study was to determine the application of e-taxation systems and the level of understanding of taxation on the level of satisfaction of personal taxpayers in Makassar. This study uses primary data obtained from questionnaires distributed to all taxpayers in Makassar. The population is the taxpayer of individuals registered at the Tax Service Office in the city of Makassar totaling 205,681 taxpayers, while the sample taken amounted to 100 respondents. The data analysis method uses multiple linear regression techniques. The results of this study indicate where the proposed hypothesis is accepted because it shows the results of a positive and significant hypothesis test. This means that the effect of applying the e-taxation system and the level of understanding has a significant positive effect on the level of taxpayer satisfaction
Pengaruh Penerapan E-SPT Pajak Pertambahan Nilai Terhadap Pengisian SPT Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Makassar Selatan Dahniyar Daud
Tangible Journal Vol 3 No 2 (2018)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v3i2.11

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan e-SPT berpengaruh terhadap efisiensi pengisian SPT pada KPP Pratama Makassar Selatan. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik probability sampling. Populasinya adalah seluruh wajib pajak yang terdaftar di KPP Pratama Makassar Selatan sebanyak 17.675 wajib pajak, sedangkan sampelnya berjumlah 100 responden. Hasil kuesioner tersebut setelah diuji validitas dan realibilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas, asumsi multikoloneoritas dan asumsi heteroskedastisitasnya. Metode analisis data menggunakan analisis statistic deskriptif dan analisis statistic inferensial dan tehnik analisi yang digunakan regresi sederhana. Hasil penelitian menunjukkan bahwa penerapan e-SPT PPN berpengaruh positif dan signifikan terhadap efisiensi pengisian SPT PPN pada kantor pelayanan pajak Pratama Makassar Selatan.
Pelatihan Penyusunan Laporan dan Pelaporan Pajak untuk Koperasi Kabupaten Pindrang Dahniyar Daud; Hisnol Djamali; Haliah; Gunawan; Yudi Akhmad Sadeli; Abdul Rival; Muhammad Alif
Madani: Jurnal Pengabdian Ilmiah Vol. 5 No. 2 (2022): Madani: Jurnal Pengabdian Ilmiah
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/md.v5i2.2824

Abstract

This training aims to enhance understanding of the processes for recording, preparing, and reporting taxes for Pinrang Regency cooperatives. The participants in this program were the managers and supervisors of each cooperative registered in Pinrang Regency, with 25 participants representing each of the 72 cooperatives in Pinrang Regency. This research method employed a participatory strategy in which subject-matter experts present material in lectures, followed by direct discussions and training on developing joint tax returns. In addition to completing a questionnaire, participants in the BUMDes financial training also employed this strategy. The outcomes of this training indicated that the socialization of tax preparation procedures for cooperatives enhanced managers' knowledge of tax preparation and reporting strategies.
Pengaruh Keselamatan dan Kesehatan Kerja terhadap Prestasi Kerja Karyawan : (Studi pada PT PLN Makassar Area Rayon Timur) Zulfikry Sukarno; Nurlaely Razak; Dahniyar Daud
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3694

Abstract

This study aims to determine whether work safety and work performance affect the work performance of employees at PT. State Electricity Company (Persero) Makassar East Rayon Area. This data collection uses primary data obtained from questionnaires using the saturated sample technique, with a sampling of all 40 employees in 2020 used as a sample. The test method in this study uses classical assumption tests including normality heteroskedastisity and multicolonierity. The analysis method uses SPSS 23 software with multiple regression techniques. The results of this study show that occupational safety has a positive and significant effect on employee work performance. This is evidenced by the significance value of 0.048 < 0.05. Occupational health has a positive and significant effect on employee work performance. This is evidenced by a significance value of 0.008 < 0.05. Occupational safety and occupational health together have a positive and significant effect on the Work Performance of PT. PLN (Persero) Makassar East Rayon Area.
SOSIALISASI PERHITUNGAN DAN PELAPORAN PAJAK UNTUK KOPERASI DIKABUPATEN SIDRAP: SOSIALISASI PERHITUNGAN DAN PELAPORAN PAJAK Dahniyar Daud Daud
Nobel Community Services Journal Vol 2 No 2 (2022): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v2i2.3320

Abstract

The purpose of this training is to increase understanding of calculation techniques and Sidenreng Rappang (Sidrap). Participants in this training are managers and persons in charge of each Cooperative registered in Sidrap Regency. This research method uses a participatory approach with the presentation of material in the form of lectures by competent speakers in their fields followed by discussions and hands-on training on tax calculation and reporting for cooperatives. The results of this training show that the socialization of tax calculation and reporting for cooperatives can improve the knowledge skills of managers in understanding tax calculation and reporting techniques for cooperatives
ANALISIS PENETAPAN HARGA JUAL PADA PERUSAHAAN PISANG GORENG NUGGET MAKASSAR CABANG PETTARANI Dahniyar Daud
BUGIS : Journal of Business, Technology, & Social Science Bugis Journal Volume 1 No. 2, April 2023.
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

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

Abstract

Tujuan penelitian ini adalah untuk menganalisis penetapan harga jual pada perusahaan pisang goreng nugget makassar cabang pettarani. Metode analisis dalam penelitian ini yaitu metode analisis desktriptif kuantitatif dengan bantuan data-data biaya produksi, harga jual pesaing dan analisis yang digunakan adalah analisis cost based pricing dan target costing. Hasil penelitian ini menunjukkan bahwa metode target costing lebih baik digunakan daripada metode cost based pricing karena dengan menggunakan metode target costing harga jual dapat ditentukan sesuai dengan laba yang diharapkan oleh Pisang Goreng Nugget Makassar.
Lempu Culture on Mandatory Compliance Taxes During the Covid'19 Pandemic Daud, Dahniyar; Haliah, Haliah; Kusumawati, Andi; Rasyid, Syarifuddin
International Journal of Halal System and Sustainability https://jurnal.narotama.ac.id/https://www.spb.gba.gov.ar/campus/https://conference.trunojoyo.ac.id/https://ojs.ucp.edu.ar/https://libros.cimsur.unam.mx/https://ojs.stikesmucis.ac.id/http://medi Vol 3, No 2 (2023)
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/injhss.v3i2.279

Abstract

Taxes are one of the largest sources of state revenue in almost all countries, but the level of tax compliance is still relatively low, including in Indonesia. Tax compliance can be defined as a condition where the Taxpayer fulfills all tax obligations and doing the taxation rights. Before the new normal during the covid'19 Pandemic, the level of compliance was studied by many researchers with various results and variables. This study tries to look at the level of tax compliance during the covid'19 pandemic by raising the lempu culture variable as local wisdom. Does the lempu culture affect taxpayer compliance during the covid'19 pandemic in the Makassar. This study explores the role of lempu culture on taxpayer compliance during the covid'19 pandemic in Makassar. This study uses quantitative data, the data that obtained in the form of numbers from the results of questionnaires and data that published by official institutions, internet and the other relevant data that needs by researcher. The population in this study were all registered taxpayers at Pratama Tax Service Office of Makassar. And the sample research used purposive sampling method with the type of sample selection based on sampling considerations. The data analysis technique used in this research is Linear Regression. The lempu culture in the Bugis Makassar society which is related to taxpayers is explained that lempu is one of the attitudes of taxpayers to comply with tax regulations without influence of other people or the tax authorities (fiscus) as a form of self-assessment system. This research was conducted during the covid'19 pandemic, its various social restrictions are imposed by the government. And from the results of collected questionnaires that has been processed are 40 respondents, it showed that the lempu culture had a positive effect on taxpayer compliance during the covid'19 pandemic. When this honesty is fulfilled by the taxpayer, in reporting the tax payable, the taxpayer will try to calculate, pay, and report the tax honestly in accordance with the actual conditions. Lempu (honesty) of taxpayers has a positive effect on the level of individual taxpayers compliance during the Covid-19 Pandemic, it means if the lempu (honesty) of taxpayers is high, the level of tax payers compliance to calculate, pay and report taxes will increase as well.
PENINGKATAN KUALITAS PELAPORAN KEUANGAN UMKM Muis, Nurhasni; Alam, Syamsul; Daud, Dahniyar; Eldi, Eldi; Razak, Nurlaely
Panrita Inovasi: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 December 2024
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56680/pijpm.v3i2.68745

Abstract

The purpose of this community service activity is to assist micro, small, and medium enterprises (MSMEs) in enhancing their financial knowledge and skills, thereby improving the quality of financial reporting for MSME business units in Sanrobone Village, Sanrobone Subdistrict, Takalar Regency. This activity was conducted over a one-day period, involving 15 MSME participants who are residents of Sanrobone Village, Takalar. The methods employed included lectures, tutorials, and discussions. The results of this community service program showed that MSME participants were able to carry out bookkeeping tasks, such as recording cash inflows and outflows, in accordance with generally accepted principles. Additionally, participants gained an understanding of cash receipts and disbursements, sales and purchases, and the preparation of financial statements. However, due to the limited duration of the activity, the training's impact on improving the productivity of MSME participants was not maximized. Therefore, it is planned to conduct ongoing training accompanied by mentoring to further enhance the quality of financial reporting, which will also positively impact the productivity of MSME products.
Analisis Dampak Ukuran Perusahaan dan Manajemen Laba Terhadap Tanggung Jawab Sosial Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Rizal Abas; Dahniyar Daud; Annas Lalo; Andi Agus; Hisnol Jamali; Rahman Pura
Jurnal Riset Akuntansi dan Auditing Vol 11 No 3 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i3.699

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui bagaimana dampak ukuran perusahaan dan manajemen laba terhadap corporate social responsibility pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan yang diakses melalui www.idx.co.id pada perusahaan manufaktur sektor industri barang konsumsi dengan menggunakan teknik purposive sampling. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia yang berjumlah 159 perusahaan. Teknik penentuan sampel pada penelitian ini menggunakan purposive sampling, sehingga sampel yang digunakan pada penelitian ini yaitu berjumlah 57 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda, hasil penelitian menunjukkan bahwa ukuran perusahaan yang diukur dengan logaritma natural (size) berpengaruh negatif signifikan terhadap corporate social responsibility yang diukur dengan menggunakan corporate social responsibility index (CSRIi), dana manajemen laba yang diukur dengan estimate discresset accrual (EDA) tidak berpengaruh signifikan terhadap corporate social responsibility (CSR) yang diukur dengan corporate social responsibility index (CSRIi). Implikasi dari hasil pengaruh ukuran perusahaan yang negatif menunjukan bahwa realisasi pengungkapan CSR pada perusahaan relatif rendah karena tidak semua perusahaan menggunakan pedoman pengungkapan CSR yang terbaru (GRI G-4) dimana indikator pengungkapan CSR dalam pedoman ini lebih luas. Sedangkan implikasi dari manajemen laba tidak berpengaruh terhadap corporate social responsibility (CSR) kegiatan manajemen laba yang dilakukan oleh perusahaan tidak akan meningkatkan kegiatasn CSR. Abstract - This study aims to determine and test company size and earnings management on corporate social responsibility in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial reports accessed through www.idx.co.id in manufacturing companies in the consumer goods industry sector using purposive sampling technique. The population is 53 Manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange with a total of 159 observations. While the samples taken were 57 observations.The results showed that the size of the company as measured by natural logarithms (size) had a significant negative effect on corporate social responsibility as measured using the corporate social responsibility index (CSRIi), earnings management funds measured by estimate discresset accrual (EDA) had no effect on corporate social responsibility (CSR) as measured by the corporate social responsibility index (CSRIi). The implications of the results of the negative influence of company size show that the realization of CSR disclosure in companies is relatively low because not all companies use the latest CSR disclosure guidelines (GRI G-4) where the CSR disclosure indicators in these guidelines are broader. While the implications of earnings management have no effect on corporate social responsibility (CSR), earnings management activities carried out by companies will not increase CSR activities.
Analisis Perbandingan Kinerja Keuangan Perbankan Syariah sebelum dan saat Pandemi Covid 19 di Indonesia Periode Pengamatan 2017-2021 Santoso, Septy Indra; Dahliah, Andi Amaliah; Daud, Dahniyar
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.536

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan mengkaji seberapa besar dampak sebelum dan dimasa pandemi covid 19 terhadap pertumbuhan dan perkembangan kinerja perkembangan perbankan syariah di Indonesia. Struktur teoritis penelitian mencakup berbagai kinerja perbankan syariah di Indonesia sebelum dan dimasa pandemi covid 19 dengan kombinasi teori signal sebagai teori dasar. Dalam artikel penelitian ini peneliti menggunakan metode deskriptif kuantitatif dengan mengunakan data sekunder yaitu peneliti mengumpulkan data dan informasi dikumpulkan dari laporan keuangan yang telah diterbitkan dari tahun yang lalu oleh pihak otoritas jasa keuangan. Data dan informasi yang dikumpulkan relevan dengan topik. Kesimpulan utama dari penelitian ini adalah bahwa kinerja perbankan syariah di Indonesia mengalami perkembangan dan pertumbuhan yang relatif baik. Baik sebelum maupun dimasa pandemi covid 19. Tujuan utama dari penelitian ini adalah untuk menganalisis efek yang ditimbulkan sebelum dan dimasa pandemi covid 19 terhadap perkembangan dan pertumbuhan kinerja perbankan syariah di Indonesia. Perkembangan dan pertumbuhan kinerja perbankan syariah di Indonesia sesuai dengan harapan yaitu tumbuh dan berkembangan kearah positif. Nilai dari studi ini adalah memberikan edukasi bagi para pengambil keputusan, debitur bank dan pengamat ekonomi perbankan syariah secara efisien dan lebih efektif.
Co-Authors Abdul Gaffar Abdul Rival Abdullah Al Ikhlas Abid Ramadhan Ahmad Duwaidar Ahmad, Ruslan Akob, Rezki Arianty Andi Agus Andi Ashari Andi Sulfati Angga Setiawan Annas Lalo Arif Mashuri ARIFUDDIN Asgar, Muh Abduh Fuat Asrul Hasan Dahlia, Andi Amalia Dahliah, Andi Amaliah eldi Eldi, Eldi Elina Sari Raimundus Eva Marin Sambo Ferdi Gogo Mendaun Gunawan Gunawan. L. Pongkapadang Haliah, Haliah Hendri Taufik Hisnol Djamali Hisnol Jamali ILHAM Indah Sari Indra Santoso, Septy Indrijawati, Aini Istiqamah, Hadijah Nurul K, Siti Aini Handayani Kusumawati, Andi Lalo, Annas LAUNTU, ANSIR Magdalena Supranda Makgret, Jimmy Mappamiring Mappamiring Marwah Yusuf MS, Zainuddin Muh Akbar Muh. Raswal Zulfitra Muh. Syafruddin Muh. Zulfikar Zaky Eppe Muhammad Alif Muhammad Ilham Muis, Nurhasni Musdalifah Musdalifah Musdalifah Musdalifah Mu’jizat Naila Sasmita Noviyanti, Lili Nur Pausi Nur Uswatun Chasana Nuramal Nuramal Nuramal, Nuramal Nurlaely Razak Pongkapadang, Gunawan L. Putri Pratiwi Amran R, Mutiara Trie Ramadhany Rahman Pura Rasyid, Syarifuddin Razak, Nurlaely Ridwan, Rusdi Maulana Risal Risal Rizal Abas Rizky Aprilio Sakti Rumianti, Chaerunnisa Santoso, Septy Indra Sitti Mispa Suardi, Ryan Putra Hafikar Sufiati Sufiati, Sufiati Sugihartono, Egi Susiana Mochtar Susiana Muchtar Syach, Muh Aftharya Syamsuddin Syamsul Alam, Syamsul Tamsir, Andika Tangngisalu, Jannati Tenri Ola Tenriola Tenriola Yana Fajriah Yudi Akhmad Sadeli Yusuf, Marwah Zulfikry Sukarno