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All 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) MANAGER: Journal of Management and Administration Science
Muhammad Mukhram
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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.
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.
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 Aswar Rahmat Awal Nopriyanto Bahasoan Bahasoan, Awal Nopriyanto Farida Millias Tuty Nurjannah Wulan Ayuandiani