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All Journal BJRA (Bongaya Journal of Research in Accounting) ACCRUALS (Accounting Research Journal of Sutaatmadja) Community Engagement and Emergence Journal (CEEJ) Tangible Journal Panrita Inovasi: Jurnal Pengabdian Kepada Masyarakat International Journal of Halal System and Sustainability
Daud, Dahniyar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Physics Public Health Social Sciences Other

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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 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 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.
THE USE OF PAYMENT SYSTEM (QRIS) ON UMKM BUSINESS DEVELOPMENT AT STIEM BONGAYA CAMPUS Tenriola, Tenriola; Daud, Dahniyar; Setiawan, Angga; Duwaidar, Ahmad; Amran, Putri Pratiwi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1411

Abstract

Currently, QRIS has begun to be widely used by MSMEs as a more efficient non-cash payment system, but some parties have doubts about the security and effectiveness of this payment system. This study aims to determine how the QRIS Payment System affects MSME business development at the Stiem Bongaya Campus. In this study, the research method used was quantitative method, with data collection techniques through observation, questionnaires and documentation. The sample used is the sample formulated by Slovin, namely 100 Stiem Bongaya students. The data obtained from the research results and processed using data analysis and the help of the Microsoft Excel program and SPSS version26 which consists of validity and reliability tests, simple linear regression analysis and the coefficient of determination. The results of this study indicate that the perceived influence of the QRIS Payment System in Makassar City is in the good category with an achievement of 78.65% and MSME Business Development is also in the good category with an achievement of 77.25%. The QRIS Payment System variable has a positive and significant effect on the dependent variable MSME Business Development.
Transaksi Syariah Dan Dampaknya Terhadap Pertumbuhan Ekonomi Indonesia: Sebuah Tinjauan Literatur Indra santoso, septy; Arifuddin; Syamsuddin; Indrijawati, Aini; Dahlia, Andi Amalia; Daud, Dahniyar
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.697

Abstract

Transaksi syariah telah berkembang pesat di Indonesia seiring dengan meningkatnya kesadaran masyarakat terhadap prinsip ekonomi Islam. Penelitian ini bertujuan untuk mengkaji dampak transaksi syariah terhadap pertumbuhan ekonomi di Indonesia melalui pendekatan literature review. Berbagai studi sebelumnya menunjukkan bahwa sistem keuangan syariah memiliki kontribusi yang signifikan dalam mendukung pertumbuhan ekonomi indonesia. Adapun kajian / aspek dari transaksi Syariah berupa perbankan Syariah dan inklusi keuangan, pasar modal Syariah sebagai sumber investasi, peran fintech syariah digitalisasi keuangan serta stabilitas ekonomi dan ketahanan krisis keuangan Syariah di Indonesia.
Dampak Leverage Dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Bidang Otomotif Yang Terdaftar Di Bursa Efek Indonesia (BEI) Rumianti, Chaerunnisa; Daud, Dahniyar; Launtu, Ansir; Gaffar, Abdul; MS, Zainuddin; Putri, Amelia
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i5.9243

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis dampak Leverage dan Likuiditas terhadap Nilai Perusahaan pada perusahaan manufaktur bidang otomotif yang Terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif dan asosiatif dengan menggunakan pendekatan kuantitatif. Populasi dari penelitian ini adalah seluruh perusahaan manufaktur (otomotif) yang terdaftar di Bursa Efek Indonesia periode 2020-2023 sebanyak 25 perusahaanotomotif. Berdasarkan metode purposive sampling, sampel penelitian yang diperoleh sebanyak 23 perusahaan sehingga diperoleh 92 data observasi. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan software SPSS 25 For Windows. Hasil penelitian ini menunjukkan bahwa leverage berdampak positif dan signifikan terhadap Nilai Perusahaan sedangkan Likuiditas tidak berdampak signifikan terhadap Nilai Perusahaan.
Co-Authors Abdul Gaffar Amran, Putri Pratiwi Angga Setiawan ARIFUDDIN Dahlia, Andi Amalia Dahliah, Andi Amaliah Duwaidar, Ahmad Eldi, Eldi Haliah, Haliah Indra Santoso, Septy Indrijawati, Aini Kusumawati, Andi LAUNTU, ANSIR MS, Zainuddin Muis, Nurhasni Musdalifah Musdalifah Putri, Amelia Rasyid, Syarifuddin Razak, Nurlaely Rumianti, Chaerunnisa Santoso, Septy Indra Syamsuddin Syamsul Alam, Syamsul Tenriola, Tenriola