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All Journal 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 LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) Panrita Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Business, Technology, & Social Science International Journal of Halal System and Sustainability
Daud, Dahniyar
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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 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 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.
Menjalin Silaturahmi Dengan Warga Serumpun Dalam Peningkatan Kualitas Hidup Dinegeri Seberang Tangngisalu, Jannati; Alam, Syamsul; Daud, Dahniyar; Yusuf, Marwah; Razak, Nurlaely; Sufiati, Sufiati; Pongkapadang, Gunawan L.; Nuramal, Nuramal; Ilham, Muhammad
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1815

Abstract

Abstrak Suku Bugis adalah salah satu suku di Asia Tenggara yang termasuk ke dalam rumpun keluarga besar Austronesia dengan populasi lebih dari empat juta orang. Orang-orang bugis membangun koloni-koloni di Kalimantan bagian timur, bagian tenggara, Pontianak, Semenanjung Melayu. Kegiatan pengabdian ini bertujuan untuk menumbuhkan tali silaturahmi warga negara Indonesia khususnya suku bugis yang ada di Malaysia dalam meningkatkan kualitas hidup dirantau orang. Metode pelaksanaan program melalui shering session dengan warga diaspora yang ada di Malaysia. Hasil pelaksanaan kegiatan ini berupa Tindak lanjut kegiatan yang diharapkan lebih terjalinnya silaturahmi antar Warga Negara Indonesia yang ada di Malaysia khusus Suku Bugis dimana naungan Perhimpunan Bugis Johor Kata Kunci: Suku Bugis, Indonesia, Malaysia, Perhimpunan Bugis Johor. Abstract The Bugis tribe is one of the tribes in Southeast Asia that belongs to the large Austronesian family with a population of more than four million people. Bugis people built colonies in eastern Kalimantan, southeast, Pontianak, Malay Peninsula. This service activity aims to foster the relationship between Indonesian citizens, especially the Bugis tribe in Malaysia, in improving the quality of life overseas. The method of implementing the program is through a sharing session with diaspora residents in Malaysia. The results of the implementation of this activity are in the form of follow-up activities which are expected to further establish the relationship between Indonesian citizens in Malaysia, especially the Bugis tribe under the auspices of the Johor Bugis Association. Keywords: Bugis Tribe, Indonesia, Malaysia, Bugis Johor Association.
Dampak Sistem Pengendalian Intern dan Peran Perangkat Desa Terhadap Akuntabilitas Dana Desa Daud, Dahniyar; Sugihartono, Egi; Yusuf, Marwah
BUGIS : Journal of Business, Technology, & Social Science Vol 2 No 3 (2024): Bugis Journal
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v2i1.221

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Dampak Sistem Pengendalian Intern dan Peran Perangkat Desa Terhadap Akuntabilitas Dana Desa (Studi Pada Kecamatan Katoi Kabupaten Kolaka Utara). Penelitian ini menggunakan pendekatan kuantitatif merupakan metode yang digunakan dalam menggambarkan keadaan instansi yang dilakukan dengan analisis berdasarkan data kuantitatif. Penelitian ini dilakukan Pada Kecamatan Katoi Kabupaten Kolaka Utara. Populasi dalam penelitian ini adalah seluruh seluruh aparatur pemerintah desa pada Kecamatan Katoi Kabupaten Kolaka Utara yang berjumlah 54 orang. metode pengambilan sampel adalah sampling jenuh, teknik sampling jenuh merupakan teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Sumber data dalam penelitian ini adalah data primer dengan teknik pengumpulan data kuesioner. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Intern Pemerintah berpengaruh positif dan signifikan terhadap Akuntabilitas Dana Desa dan juga Peran Perangkat Desa berpengaruh positif dan signifikan terhadap Akuntabilitas Dana Desa .
PENGARUH E-COMMERCE DAN SOSIAL MEDIA TERHADAP PENINGKATAN PENDAPATAN UMKM DI KOTA MAKASSAR TAHUN AKADEMIK 2023/2024 Daud, Dahniyar; K, Siti Aini Handayani; Istiqamah, Hadijah Nurul; Noviyanti, Lili; R, Mutiara Trie Ramadhany; Ridwan, Rusdi Maulana; Tamsir, Andika; Syach, Muh Aftharya
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i2.2168

Abstract

ABSTRAKDalam beberapa kasus, UMKM juga memberikan peluang kerja bagi kelompok-kelompok marginal atau terpingirkan seperti perempuan, kaum muda, atau komunitas adat. Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce dan media sosial terhadap peningkatan pendapatan Usaha Mikro Kecil dan Menengah (UMKM) di Kota Makassar. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui penyebaran kuesioner yang disebarkan secara online dan langsung kepada pelaku UMKM. Pengelolaan data menggunakan program SPSS versi 29. Hasil penelitian menunjukkan bahwa e-commerce berperan signifikan dalam meningkatkan akses pasar dan transaksi bagi UMKM, sementara media sosial berfungsi sebagai alat promosi yang efektif. Dari 60 kuesioner yang disebar, seluruh responden memberikan jawaban yang valid, menunjukkan bahwa penerapan teknologi digital dapat meningkatkan pendapatan UMKM. Penelitian ini diharapkan dapat memberikan wawasan bagi pelaku UMKM dan pemangku kebijakan dalam memanfaatkan teknologi informasi untuk pengembangan usaha.Kata Kunci:          E-commerce; Usaha Mikro Kecil dan Menengah; Sosial MediaABSTRACTIn some cases, MSMEs also provide employment opportunities for marginalized or excluded groups such as women, youth, or indigenous communities. This study aims to analyse the effect of e-commerce and social media on increasing the income of Micro, Small and Medium Enterprises (MSMEs) in Makassar City. Using a quantitative approach, data was collected through the distribution of questionnaires distributed online and directly to MSME actors. The results showed that e-commerce plays a significant role in increasing market access and transactions for MSMEs, while social media serves as an effective promotional tool. Of the 60 questionnaires distributed, all respondents provided valid answers, indicating that the application of digital technology can increase MSME revenues. This research is expected to provide insights for MSME players and policy makers in utilising information technology for business development.Keywords: E-commerce; Micro, Small and Medium Enterprises; Social Media
Dampak Sosialisasi Perpajakan, Tarif Pajak dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Daud, Dahniyar; Arif Mashuri
Al-Buhuts Vol. 19 No. 2 (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.v19i2.4675

Abstract

This research aims to test and analyze the influence of tax socialization, tax rates and understanding of taxation simultaneously or partially on the compliance of SME taxpayers registered at the Makassar City Cooperatives and SMEs Office. This type of research is explanatory research with a quantitative approach method. The sample used was 80 SME respondents who were registered with the Makassar City Cooperatives and SMEs Department. Data sources consist of primary data and secondary data with data collection methods, namely distributing questionnaires to respondents and recording documentation. The data analysis techniques used are descriptive statistical analysis, inferential statistical analysis, and multiple linear regression analysis. The results of this research state that Tax Socialization, Tax Rates and Tax Understanding have a significant effect on taxpayer compliance.
Co-Authors Abdul Gaffar Abdullah Al Ikhlas Ahmad, Ruslan Amran, Putri Pratiwi Andi Ashari Angga Setiawan Arif Mashuri ARIFUDDIN Asgar, Muh Abduh Fuat Asrul Hasan Dahlia, Andi Amalia Dahliah, Andi Amaliah Duwaidar, Ahmad Eldi, Eldi Elina Sari Raimundus Eva Marin Sambo Haliah, Haliah Hendri Taufik ILHAM Indah Sari Indra Santoso, Septy Indrijawati, Aini Istiqamah, Hadijah Nurul K, Siti Aini Handayani Kusumawati, Andi Lalo, Annas LAUNTU, ANSIR MS, Zainuddin Muhammad Ilham Muis, Nurhasni Musdalifah Musdalifah Mu’jizat Naila Sasmita Noviyanti, Lili Nur Pausi Nur Uswatun Chasana Nuramal, Nuramal Pongkapadang, Gunawan L. Putri, Amelia R, Mutiara Trie Ramadhany Rasyid, Syarifuddin Razak, Nurlaely Ridwan, Rusdi Maulana Rumianti, Chaerunnisa Santoso, Septy Indra Sufiati, Sufiati Sugihartono, Egi Syach, Muh Aftharya Syamsuddin Syamsul Alam, Syamsul Tamsir, Andika Tangngisalu, Jannati Tenriola, Tenriola Yusuf, Marwah