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All Journal International Journal of Artificial Intelligence Research Jurnal Ilmiah Ecosystem Dinasti International Journal of Management Science Management Studies and Entrepreneurship Journal (MSEJ) Vox Populi Economics and Digital Business Review Journal of Economics and Business UBS Indonesian Journal of Business and Management Al-Buhuts (e-journal) Golden Ratio of Auditing Research Al-MIKRAJ: Jurnal studi Islam dan Humaniora Golden Ratio of Data in Summary Golden Ratio of Taxation Studies JIPITI: Jurnal Pengabdian kepada Masyarakat Access: Journal of Accounting, Finance and Sharia Accounting Atestasi : Jurnal Ilmiah Akuntansi Study of Scientific and Behavioral Management (SSBM) Jurnal Pengabdian dan Inovasi Masyarakat
Sapiri, Muhtar
Universitas Bosowa
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Penerimaan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah di Kota Makassar Rahmah MH, A'isya Mulia; Sapiri, Muhtar; Setiawan, Lukman
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 1 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i1.2890

Abstract

Penelitian ini bertujuan untuk menganalisis dampak Pendapatan Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah (PAD) di Kota Makassar pada periode 2018-2022. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier sederhana menggunakan perangkat lunak SPSS versi 26. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Pendapatan Daerah (Bapenda) Kota Makassar. Hasil penelitian menunjukkan bahwa Pendapatan PBB memiliki pengaruh signifikan terhadap PAD Kota Makassar. Hal ini dibuktikan dengan nilai thitung sebesar 9,242 yang lebih besar dari ttabel sebesar 2,011, serta nilai signifikansi sebesar 0,000 yang lebih kecil dari 0,05. Temuan ini mengindikasikan bahwa kontribusi Pendapatan PBB berperan penting dalam meningkatkan PAD. Dengan demikian, optimalisasi pengelolaan dan pemungutan PBB dapat menjadi strategi efektif untuk mendukung peningkatan pendapatan daerah. Penelitian ini memberikan kontribusi bagi pengelola kebijakan fiskal di tingkat daerah dalam mengembangkan strategi yang berkelanjutan untuk meningkatkan PAD melalui optimalisasi penerimaan dari sektor pajak. This study aims to analyze the impact of Land and Building Tax (PBB) revenue on Regional Original Revenue (PAD) in Makassar City from 2018 to 2022. The research method used is a quantitative approach with simple linear regression analysis utilizing SPSS version 26. The data used in this study is secondary data obtained from the Regional Revenue Agency (Bapenda) of Makassar City. The results of the study show that PBB revenue has a significant effect on PAD in Makassar City. This is evidenced by the t-statistic value of 9.242, which is greater than the t-table value of 2.011, and a significance value of 0.000, which is less than 0.05. These findings indicate that the contribution of PBB revenue plays a critical role in increasing PAD. Thus, optimizing the management and collection of PBB can be an effective strategy to support regional revenue growth. This study contributes to fiscal policy management at the regional level by developing sustainable strategies to enhance PAD through optimizing tax sector revenues.
Analisis Perlakuan Akuntansi Sumber Daya Manusia Pada PT Angkasa Pura 1 (Persero) Bandar Udara Internasional Sultan Hasanuddin Makassar Natsir, Fitrah Syahbrina; Sapiri, Muhtar; Yunus, Muhammad Kafrawi
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.3046

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis perlakuan akuntansi sumber daya manusia yang ada pada PT Angkasa Pura 1 (Persero) Bandar Udara Internasional Sultan Hasanuddin Makassar. Penelitian ini mengggunakan penelitian deskriptif kualitatif dengan metode wawancara, data diperoleh melalui observasi, wawancara dan dokemntasi kepada 4 informan. Hasil penelitian ini menunjukan bahwa pengakuan biaya-biaya yang dikeluarkan untuk prekrutan, pendidikan dan pelatihan sumber daya mansuia masih diakui sebagai beban dan dicatat ol eh pihak perusahaan sebagai beban rekrutmen, beban pendidikan dan beban pelatihan berdasarkan jenis pengeluaran yang dikeluarkan. pengukuran dilakukan dengan mengalokasikan semua jumlah yang dikeluarkan untuk sumber daya manusia kemudian disajikan dan dilaporkan sebagai beban dalam laporan laba rugi. Maka dari itu PT Angkasa penerapan akuntansi terkait sumber daya manusia pada PT Angkasa Pura 1 (Persero) Bandar Udara Internasional Sultan Hasanuddin telah sesuai dengan peraturan standar akuntansi yang berlaku tetapi belum sesuai dengan akuntansi sumber daya manusia. This study aims to examine and analyze the accounting treatment of human resources at PT Angkasa Pura 1 (Persero) Sultan Hasanuddin Makassar International Airport. This research uses descriptive qualitative research with interview method, data obtained through observation, interviews and documentation of 4 informants. The results of this study indicate that the recognition of costs incurred for recruitment, education and training of human resources are still recognized as expenses and recorded by the company as recruitment expenses, education expenses and training expenses based on the type of expenses incurred. measurement is carried out by allocating all amounts spent for human resources and then presented and reported as expenses in the income statement. Therefore, PT Angkasa the application of accounting related to human resources at PT Angkasa Pura 1 (Persero) Sultan Hasanuddin International Airport is in accordance with applicable accounting
Pengaruh Literasi Keuangan dan Literasi Digital terhadap Kinerja Usaha Mikro Kecil dan Menengah Melalui Kemampuan Manajerial: Studi Kasus Kabupaten Mamuju Sulawesi Barat Nurdyanto, Sapto Dwi; Ismail, Tubagus; Sapiri, Muhtar
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4718

Abstract

This research aims to test and analyze the influence of financial literacy and digital literacy on the managerial abilities and performance of MSMEs, to analyze the influence of managerial abilities on the performance of MSMEs, to test and analyze the influence of financial literacy and digital literacy on the performance of MSMEs in Mamuju through managerial abilities as an intervening variable . This research uses a quantitative approach, taking a population of 365 MSME actors. Data collection techniques through questionnaires and documentation, with data analysis techniques using SmartPLS 3.2.9 analysis. The results of the research conducted prove that financial literacy has a positive and significant effect on managerial abilities, digital literacy has a positive and significant effect on managerial abilities. Financial literacy has a positive and significant effect on the performance of MSMEs, digital literacy has a positive and significant effect on the performance of MSMEs, managerial ability has a positive and significant effect on the performance of MSMEs in Mamuju Regency. The results of the indirect influence test found that managerial ability can mediate the influence of financial literacy on the performance of MSMEs in Mamuju Regency, as well as that managerial ability can mediate the influence of digital literacy on the performance of MSMEs in Mamuju Regency
Implikasi Desentralisasi Fiskal dan Tata Kelola Anggaran terhadap Kesejahteraan Masyarakat Melalui Alokasi Anggaran dan Kapasitas Ekonomi: (Studi Kasus Provinsi Sulawesi Barat) Hardianto, Hardianto; Ismail, Tubagus; Sapiri, Muhtar
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4719

Abstract

The implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province.
Analisis Pengaruh Employee Empowerment, Kecerdasan Intelektual dan Komunikasi Interpersonal terhadap Kinerja Aparatur Sipil Negara Melalui Motivasi Kerja dan Kepuasan Kerja Kiraman, Kiraman; Sapiri, Muhtar; Adha, Wahyu Maulid
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4769

Abstract

The aim of this research is to analyze the influence of employee empowerment, intellectual intelligence, interpersonal communication, work motivation and job satisfaction on the performance of State Civil Apparatus, the influence of employee empowerment, intellectual intelligence and interpersonal communication on the performance of State Civil Apparatus through work motivation and job satisfaction at the KPU Office West Sulawesi Province. Data collection techniques through distributing questionnaires with data analysis techniques using Smartpls 3.2.9. The research results found that employee empowerment had a positive and significant influence on ASN performance, intellectual intelligence and interpersonal communication had a negative and insignificant influence on ASN performance, work motivation and job satisfaction had a positive and significant influence on ASN performance. The results of the mediation test show that work motivation can mediate the influence of employee empowerment and intellectual intelligence on ASN performance, work motivation cannot mediate the influence of interpersonal communication on ASN performance. Then job satisfaction can mediate the influence of employee empowerment and intellectual intelligence on ASN performance, while job satisfaction cannot mediate the influence of interpersonal communication on ASN performance at the KPU office of West Sulawesi province.
Penerapan Model Konsep Digital Marketing dalam Meraup Segmentasi Pasar Melalui Smart Digital Content Marketing nur, Indrayani; Sapiri, Muhtar; Nurhidayanti, Nurhidayanti
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.202

Abstract

Tujuan penelitian ini untuk mendeskripsikan konsep Digital Marketing berbasis Smart Digital Content Marketing (SDCM) dalam strategi pemasaran. Metode penelitian menggunakan penelitian deskriptif kualitatif dengan teknik pengumpulan data menggunakan studi kepustakaan. Smart Digital Content Marketing merupakan cara baru untuk meningkatkan pertumbuhan pelanggan salah satunya adalah menggunakan teknik SDCM. Content Marketing merencanakan dan membuat serta membagikan konten tentang perusahaan. Hal tersebut untuk menarik pembaca mengetahui bisnis dan memotivasi mereka untuk menjadi pembeli. Konten ini dapat dibuat dalam bentuk unggahan blog, media sosial, artikel, e-book, indografis serta brosur online.
Pendampingan Penggunaan Aplikasi Kasir Digital (POS) untuk Penguatan Manajemen Keuangan UMKM Muhtar Sapiri; Kampono Imam Yulianto; Dipa Teruna Awaludin; Zara Tania Rahmadi; Indra Setiawan
CivicAction: Jurnal Pengabdian dan Inovasi Masyarakat Vol. 1 No. 3 (2025): Artikel Pengabdian Kepada Masyarakat
Publisher : SORATEKNO PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/civicaction.v1i3.218

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung pertumbuhan ekonomi lokal dan penciptaan lapangan kerja. Namun demikian, masih banyak pelaku UMKM yang menghadapi kendala dalam pengelolaan keuangan usaha, khususnya terkait pencatatan transaksi yang belum tertata secara sistematis. Kondisi tersebut berdampak pada rendahnya kualitas pengambilan keputusan usaha dan terbatasnya akses UMKM terhadap sumber pembiayaan formal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas manajerial pelaku UMKM melalui pendampingan penggunaan aplikasi kasir digital (Point of Sale/POS) sebagai sarana penguatan manajemen keuangan usaha. Metode pelaksanaan kegiatan meliputi tahap identifikasi kebutuhan mitra, sosialisasi konsep dasar manajemen keuangan UMKM, pelatihan penggunaan aplikasi POS, serta pendampingan intensif dalam implementasi pencatatan transaksi harian dan penyusunan laporan keuangan sederhana. Pendekatan partisipatif diterapkan untuk memastikan keterlibatan aktif mitra selama proses pendampingan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM terhadap pentingnya pencatatan keuangan yang akurat, kemampuan dalam mengoperasikan aplikasi POS secara mandiri, serta perbaikan kualitas pencatatan transaksi dan pelaporan keuangan usaha. Selain itu, pemanfaatan aplikasi kasir digital mendorong efisiensi operasional dan transparansi keuangan yang lebih baik. Dengan demikian, pendampingan penggunaan aplikasi POS terbukti memberikan kontribusi positif dalam penguatan manajemen keuangan UMKM dan berpotensi meningkatkan keberlanjutan serta daya saing usaha.
Co-Authors -, Muh. Subhan Abduh, Thamrin Abdul Rachman Adha, Wahyu maulid Adinda Adinda Aditya Halim Perdana Kusuma Putra Putra Afdaliana, Andi Ami Pujiwati Arifin Arifin Ashanti, Eka Ayu Budiastuti, Susanti Chahyono, Chahyono DEWI PURNAMA Dipa Teruna Awaloedin Guntoro, Guntoro Hadi, Amnah Haeruddin Hamzah, Fyrdha Faradyba HARDIANTO - Herni Utami Rahmawati Indra Setiawan Indrayani Nur Jaspin, Sri Wahyuni Jumalang, Astuti Desti Kampono Imam Yulianto karim , Abdul Kiraman, Kiraman Lorent Tombi Mahmud, Misra Muhammad Yusuf Saleh Murtiadi Awaluddin Natsir, Fitrah Syahbrina Nur Fadhila Amri Nur, Fira nur, Indrayani Nurdyanto, Sapto Dwi Nurhidayanti S. Nurhidayanti, Nurhidayanti Nurul Hasanah Pigome, hoseo Rahmah MH, A'isya Mulia Rahmat Hidayatullah Rahmi Rahmi Remmang , Hasanuddin Reny, Andi Ruth Reskiyani, Ayumita Ridwan, Muh Ruslan, Muhlis Setiawan , Lukman Setiawan, Adil Setiawan, Lukman Sijal, Mutakallim Suryanto, Erik Syamsuddin, Indah Thalib, Fadilman Thanwain, Thanwain Tubagus Ismail Yunus, Muhammad Kafrawi Zaidin, Arifin Zara Tania Rahmadi