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All Journal MANDAR: Management Development and Applied Research Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Manarang Manajemen dan Bisnis MANAGER: Journal of Management and Administration Science
Wulan Ayuandiani
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Effectiveness of Online Learning In Pandemic Covid-19 Bahasoan , Awal Nopriyanto; Wulan Ayuandiani; Muhammad Mukhram; Aswar Rahmat
International Journal of Science, Technology & Management Vol. 1 No. 2 (2020): Juli 2020
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v1i2.30

Abstract

This study aims to determine the effectiveness of online learning during the Covid-19 pandemic. This research is a quantitative descriptive study using survey methods conducted online. The sample collection method uses simple random sampling, where the sample of this study is an active student in the management study program, Faculty of Economics, University of West Sulawesi; Primary data collection in this study was carried out by distributing questionnaires online to 115 respondents. Data obtained by filling out questions that were distributed to all respondents in the form of Google on the link https://forms.gle/VbqM7myWhwdfpMfc9. Furthermore, the collected data was analyzed to be described. The results of data analysis obtained from filling student questionnaires can be concluded that the online learning system carried out during the COVID-19 pandemic is effective and inefficient. Effectively implemented because of the conditions that require online study and inefficient because the costs incurred more when compared with offline lectures.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014 - 2017 wulan ayuandiani
MANDAR: Management Development and Applied Research Journal Vol 1 No 1 (2018): Periode Desember
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v1i1.237

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan profitabilitas terhadap struktur modal pada perusahaan manufaktur yang terdaftar di BEI tahun 2011 – 2014. Teknik sampling yang dipakai adalah menggunakan data panel, dengan melihat data sekunder dari nilai ukuran perusahaan, profitabilitas dan struktur modal pada setiap perusahaan manufaktur yang terdapat di BEI tahun 2014 - 2017. Pengolahan data dalam penelitian ini menggunakan E-views 07. Hasil analisis dengan menggunakan program E-views 07 menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap struktur modal dengan nilai signifikansi sebesar p = 0,0038, dan profitabilitas berpengaruh positif terhadap struktur modal dengan nilai signifikansi sebesar p = 0,0008.
Decrease Regional Income in the Tourism Sector of West Sulawesi Province During COVID-19 Pandemic Awal Nopriyanto Bahasoan; Wulan Ayuandiani; Muhammad Mukhram; Farida Millias Tuty
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5185

Abstract

This study aims to determine decrease regional income in the tourism sector of West Sulawesi Province during coronavirus disease (COVID-19) pandemic. The researcher tries to describe what is understood and described by the research subject. Then the qualitative approach was chosen using a descriptive method and this type of research used library research, namely the research was carried out by searching the literature (library) in the form of books, notes, and reports on research results from previous studies. Data analysis in qualitative research is carried out simultaneously with the data collection process. The impact of COVID-19 pandemic greatly affects the decline in regional income and employee performance in the tourism sector. During COVID-19 pandemic, the more it will affect the decline in tourism income and decrease employee performance. The most dominant employee performance indicator is contextual performance. The temporary closure of tourist attractions and entertainment has a negative impact on employee performance such as reduction of employees, cuts in wages and layoffs. The most dominant indicator of tourism and entertainment income is the amount of local revenue from the tourism and entertainment tax sector. The income of tourist attractions has decreased, so it has an effect on decreasing the performance of tourism employees.
Analisis Pengaruh Rasio Likuiditas dan Rasio Profitabilitas terhadap Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Makanan dan Minuman di BEI tahun 2018-2021 Tri Ayuni; Novia Sandra Dewi; Wulan Ayuandiani; Nur Ariyandani
Jurnal Manarang Manajemen dan Bisnis Vol 2 No 01 (2023): Manarang : Manajemen & Bisnis - Oktober
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jurnal manarang.v2i01.2536

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas dan rasio profitabilitas terhadap kinerja keuangan sebelum dan selama pandemi Covid-19 pada perusahaan makanan dan minuman di BEI tahun 2018-2021. Variabel independen yaitu rasio likuiditas diukur dengan Current Ratio dan Quick Ratio dan rasio profitabilitas diukur dengan Return On Asset dan Return On Equity dan variabel dependen diukur dengan indikator Earning Per Share. Penelitian ini menggunakan jenis penelitian asosiatif, lokasi penelitian mengakses situs Bursa Efek Indonesia. Populasi, semua perusahaan makanan dan minuman di BEI berjumlah 69 perusahaan. Teknik pengambilan sampel menggunakan Purposive Sampling sehingga sampel berjumlah 32 perusahaan. Teknik analisis data digunakan analisis regresi data panel, uji asumsi klasik dan uji hipotesis. Pengolahan data menggunakan Eviews-12. Hasil penelitian menunjukkan secara parsial rasio likuiditas dengan indikator Current Ratio dan Quick Ratio tidak berpengaruh terhadap Earning Per Share sebelum pandemi Covid-19 tahun 2018-2019 sedangkan Current Ratio berpengaruh secara signifikan terhadap Earning Per Share selama pandemi Covid-19 tahun 2020-2021 dan Quick Ratio tidak berpengaruh terhadap Earning Per Share selama pandemi Covid-19 tahun 2020-2021. Rasio profitabilitas dengan indikator Return On Asset dan Return On Equity berpengaruh secara signifikan terhadap Earning Per Share sebelum pandemi Covid-19 tahun 2018-2019 dan Return On Asset dan Return On Equity berpengaruh secara signifikan terhadap Earning Per Share selama landemi Covid-19 tahun 2020-2021. Hasil penelitian secara simultan rasio likuiditas dan rasio profitabilitas berpengaruh positif dan signifikan terhadap kinerja keuangan sebelum pandemi Covid-19 tahun 2018-2019 dan secara simultan rasio likuiditas dan rasio profitabilitas berpengaruh signifikan terhadap kinerja keuangan selama pandemi Covid-19 tahun 2020-2021.
ANALISIS PENGELOLAAN KEUANGAN BANTUAN OPERASIONAL SEKOLAH (BOS) PERIODE 2020-2022 (Studi Kasus Pada SD Negeri 003 Ralleanak Kecamatan Aralle Kabupaten Mamasa) Angguna Lolo; Wulan Ayuandiani; Sri Utami Permata; Nurwahyuni Syahrir; Nur Ariyandani
Jurnal Manarang Manajemen dan Bisnis Vol 2 No 2 (2024): Manarang : Manajemen & Bisnis - April
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jurnal manarang.v2i2.3348

Abstract

Penelitian ini bertujuan untuk mengetahui pengelolaan keuangan dana bantuan operasional sekolah (BOS) SD Negeri 003 Ralleanak berdasarkan rasio efektifitas dan rasio efisiensi. Penelitian ini menggunakan penelitian kuantitatif dengan pendekatan deskriptif. Lokasi penelitian berada di SD Negeri 003 Ralleanak. 2Hasil analisis berdasarkan rasio efektifitas, menunjukkan tingkat efektivitas pengelolaan dana bantuan operasional sekolah (BOS) SD Negeri 003 Ralleanak tahun periode 2020-2022 berada pada kategori efektif. Hal ini menunjukkan SD Negeri 003 Ralleanak dalam merealisasikan anggaran penerimaan dana BOS dalam rangka mencapai tujuannya sudah sangat cukup baik. Hasil analisis efisiensi terhadap tingkat pengelolaan dana bantuan operasional sekolah (BOS) pada SD Negeri 003 Ralleanak tahun periode 2020-2022 berada pada kategori tidak efisien. Hal ini disebabkan oleh beban belanja, baik itu belanja operasional, belanja modal dan belanja pegawai yang lebih besar dibandingkan realisasi penerimaan BOS. Oleh karena itu, hal ini menunjukkan kemampuan SD Negeri 003 Ralleanak dalam memaksimalkan pencapaian tujuannya dengan menggunakan sumber daya yang terbatas belum efisien.
Pengaruh Etos Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Kantor Kecamatan Limboro Asmira; Suryani Syamsuddin; Ahmad Karim; Arifhan Ady; Abd. Latif Dollah; Wulan Ayuandiani
Jurnal Manarang Manajemen dan Bisnis Vol 3 No 1 (2024): Manarang : Manajemen & Bisnis - Oktober
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jurnal manarang.v3i1.3696

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh secara simultan dan parsial dari etos kerja dan disiplin kerja terhadap kinerja Pegawai Kantor Kecamatan Limboro. Pendekatan penelitian ini adalah pendekatan kuantitatif, tujuan dari penelitian ini adalah penelitian eksplanatif dan jenis penelitian ini bersifat survey. Lokasi penelitian ini di laksanakan di Kantor Kecamatan Limboro. Populasi dalam penelitian ini adalah seluruh Pegawai Kantor Kecamatan Limboro yang berjumlah 32 orang. Untuk mendapatkan sampel yang dapat mewakili populasi, maka dalam penentuan sampel penelitian ini digunakan sampel jenuh. Analisis data dilakukan dengan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel etos kerja berpngaruh positif dan signifikan terhadap kinerja pegawai Kantor Kecamatan Limboro, selanjutnya variabel disiplin kerja bepengaruh positif dan signifikan terhadap kinerja pegawai Kantor Kecamatan Limboro.
Analysis of Perceptions and Interests of Accounting Students in Choosing A Professionin the Field of Taxation (Case Study of Tax Concentration at University West Sulawesi) Muhammad Mukhram; Nurjannah; Wulan Ayuandiani
MANAGER: Journal of Management and Administration Science Vol. 1 No. 3 (2023): MANAGER: Journal of Management and Administration Science, April 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/manager.v1i3.285

Abstract

Profession in the field of taxation is one of the professions that are sought after and rarely in demand and is taken as a concentration by accounting students. Profession in the field of taxation is currently urgently needed because the number of employees in the field of taxation is still small and taxes are a source of state revenue in financing state expenditures. This study aims to find out how the perceptions and interests of accounting students in choosing a profession in the field of taxation at the University of West Sulawesi. Through a frame of mind that begins with accounting students then looks for their perceptions and interests using each indicator and then measures them with a Likert scale and Guttman scale and then describes them in a narrative manner so as to produce different perceptions and interests. The informants in this study were 15 tax concentration students from the 2018-2020 class at the economics faculty. The method used is descriptive qualitative. The results in this study are that the perceptions of students in choosing a profession in the field of taxation are different and positive. Students' interest in choosing a profession in the field of taxation varies, but the difference is positive.
THE APPLICATION OF TAX SANCTIONS ON AWARENESS AND COMPLIANCE OF MOTOR VEHICLE TAXPAYERS AT THE MAJENE DISTRICT SAMSAT OFFICE Muhammad Mukhram; Wulan Ayuandiani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.3239

Abstract

This study examines the impact of tax sanctions on the awareness and compliance of motor vehicle taxpayers at the Majene Regency Samsat Office. Utilizing a mixed-methods approach, the research collected quantitative data from 120 respondents through questionnaires and qualitative data through observations and interviews with Samsat employees. The results indicate that while taxpayers perceive tax sanctions positively, their influence on increasing awareness and compliance remains limited. Quantitative findings show compliance rates have stagnated below 50% from 2019 to 2022, with many taxpayers citing forgetfulness, financial constraints, or indifference, particularly among upper-class individuals, as reasons for non-compliance. Qualitative insights further reveal that sanctions, typically administrative fines, are insufficient to create a deterrent effect. Employees act as facilitators, yet enforcement lacks the rigor to alter taxpayer behavior substantially. The study’s factor analysis supports the validity and reliability of the instruments used, and results suggest the need for complementary strategies, such as reward mechanisms for timely taxpayers and more tangible penalties (e.g., temporary withholding of vehicle documents). The research highlights the necessity of tailoring enforcement mechanisms to diverse taxpayer characteristics to promote voluntary tax compliance and improve local revenue outcomes effectively.
Co-Authors Abd. Latif Dollah Ahmad Karim Angguna Lolo Arifhan Ady Asmira Aswar Rahmat Awal Nopriyanto Bahasoan Bahasoan, Awal Nopriyanto Farida Millias Tuty Muhammad Mukhram Novia Sandra Dewi Nur Ariyandani Nurjannah Nurwahyuni Sri Utami Permata Suryani Syamsuddin Tri Ayuni