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All Journal Sodality: Jurnal Sosiologi Pedesaan Ilmu Administrasi Publik Academica EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis COMPETITIVENESS JOURNAL SIGMA: Jurnal Pendidikan Matematika Equilibrium: Jurnal Pendidikan Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Jurnal Mirai Management JURNAL GALUNG TROPIKA Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo EKONOMIS : Journal of Economics and Business Hasanuddin Journal of Applied Business and Entrepreneurship SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting YUME : Journal of Management JURNAL EKONOMI SAKTI (JES) Mega Aktiva: Jurnal Ekonomi dan Manajemen Dinasti International Journal of Management Science Ekombis: Jurnal Fakultas Ekonomi Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) International Journal of Business Economics (IJBE) Jurnal Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen Journal La Sociale Indonesian Journal of Intellectual Publication (IJI Publication) Al-Buhuts (e-journal) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Agrisurya : Jurnal Agribisnis Dan Sumber Daya Pertanian Journal of Public Representative and Society Provision Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies Indonesian Journal of Multidisciplinary on Social and Technology International Journal of Sharia Business Management Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Journal of Principles Management and Bussines Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) International Journal of Economic Research and Financial Accounting Ilmu Manajemen Sosial Humaniora (JIMSH) Journal of Innovative and Creativity Maneggio Jurnal Social Society Ecoducation CITAKARYA Jurnal Pengabdian Masyarakat Study of Scientific and Behavioral Management (SSBM) Balance: Jurnal Ekonomi Indonesian Journal of Social Science and Education Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmiah Penyuluhan dan Pengembangan Masyarakat Amnesty: Jurnal Riset Perpajakan
Akhmad, Akhmad
Faekultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Social Sciences Other

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PERANAN PREPOPULATED DATA DALAM MENINGKATKAN KEMUDAHAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR UTARA faidul Adziem; Akhmad Akhmad; Mahmud Nuhung; Miftahul Jannah
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6335

Abstract

This study aims to determine how the role of Prepopulated Data in increasing the ease of reporting Value Added Tax at the North Makassar Tax Service Office. The research method used is descriptive and tends to use analysis with a qualitative approach to describe how much superiority there is before the prepopulated data and after the prepopulated data. The results of this study indicate that with the new E-invoice feature 3.0, it helps taxpayers to comply and reduce the risk of errors in reporting Value Added Tax. With the 3.0 feature, it is very easy for taxpayers to report their taxes.
Pengaruh Kepuasan Kerja terhadap Loyalitas Pegawai pada Kantor Imigrasi Kelas I Khusus TPI Makassar Khaerun Khaerun; Ahmad Ahmad; Andi Risfan Rizaldi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9084

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepuasan kerja terhadap loyalitas pegawai pada Kantor Imigrasi Kelas I Khusus TPI Makassar. Kepuasan kerja merupakan variabel independen (X) yang diukur melalui lima indikator utama, yaitu pekerjaan itu sendiri, gaji atau kompensasi, kesempatan promosi, supervisi, dan hubungan dengan rekan kerja. Sementara itu, loyalitas pegawai sebagai variabel dependen (Y) diukur melalui enam indikator meliputi kepatuhan terhadap peraturan organisasi, kesediaan bekerja keras, rasa memiliki terhadap organisasi, keinginan untuk tetap bekerja, keterlibatan dalam kegiatan organisasi, serta tanggung jawab terhadap pekerjaan. Penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner berskala Likert yang disebarkan kepada 60 responden yang merupakan pegawai aktif Kantor Imigrasi Kelas I Khusus TPI Makassar, ditentukan menggunakan rumus Slovin dari populasi 150 pegawai. Analisis data dilakukan menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear sederhana, uji t parsial, dan koefisien determinasi (R²) dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh positif dan signifikan terhadap loyalitas pegawai dengan nilai t hitung sebesar 8,994 dan tingkat signifikansi 0,000. Koefisien determinasi menunjukkan bahwa kepuasan kerja mampu menjelaskan 58,2% variasi loyalitas pegawai, sedangkan 41,8% sisanya dipengaruhi faktor lain di luar model. Temuan ini mengimplikasikan bahwa peningkatan kepuasan kerja, terutama dari aspek kompensasi dan pengembangan karier, menjadi langkah strategis bagi organisasi dalam membangun loyalitas pegawai yang berkelanjutan.
Human Capital Development Strategy in Supporting Employee Performance Improvement Usedcar Advisor Jedil; Akhmad; Rusydi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9908

Abstract

This study aims to analyze human capital development strategies in supporting the improvement of the performance of Usedcar Advisor employees at Kalla Toyota Trust Makassar. The background of this research departs from the low effectiveness of training and mastery of used vehicle appraisal techniques which has implications for the increase in the number of old stock and the decline in the company's operational efficiency. The research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies on employees and company management. The results of the study show that the human capital development strategy at Kalla Toyota Trust has included training, competency development, and career management, but the implementation has not been optimal in the field of implementation. The main inhibiting factors include the lack of post-training assistance and the lack of a measurable performance evaluation system. With the optimization of continuous training strategies and the improvement of competency-based work culture, the performance of Usedcar Advisor employees can be significantly improved
The Effect of Placement, Supervision, and Work Environment on Employee Performance at the Makassar City Communication and Informatics Office Rusni Hasni; Akhmad; Samsul Rizal; Muhammad Ikram Idrus; Andi Mappatompo
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10364

Abstract

This study aims to analyze and test the influence of job placement, supervision, and the work environment on employee performance at the Makassar City Communication and Informatics Office. It is hypothesized that job placement, supervision, and the work environment each have a positive and significant effect on employee performance. This study employs a quantitative approach using a survey method. The population consists of all 97 employees of the Makassar City Communication and Informatics Office, with a saturated sampling technique applied, meaning the entire population is used as the sample. Data were collected through structured questionnaires distributed to respondents. The variables examined include job placement, supervision, and work environment as independent variables, and employee performance as the dependent variable. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS. The results indicate that job placement has a positive and significant effect on employee performance. Similarly, supervision shows a positive and significant influence on employee performance. The work environment also has a positive and significant effect on employee performance. These findings demonstrate that all three independent variables simultaneously and partially contribute to improving employee performance. The implications of this study suggest that organizations, particularly the Makassar City Communication and Informatics Office, should enhance human resource management practices by ensuring appropriate job placement, strengthening supervisory functions, and creating a conducive work environment. These efforts are expected to improve employee performance and ultimately enhance the quality of public services. Future research is recommended to include additional variables or broader organizational contexts to enrich the findings.
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Dinas Pemuda Dan Olahraga Kota Makassar Muhammad Berqah Yusuf; Ahmad Ahmad; Muhammad Yusuf
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.8945

Abstract

Kinerja pegawai merupakan faktor penentu keberhasilan organisasi pemerintah dalam menjalankan fungsi pelayanan publik secara efektif dan profesional. Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan lingkungan kerja terhadap kinerja pegawai pada Dinas Pemuda dan Olahraga Kota Makassar baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Populasi penelitian adalah seluruh pegawai Dinas Pemuda dan Olahraga Kota Makassar yang berjumlah 71 orang, dan seluruhnya dijadikan sampel melalui teknik sampel jenuh. Data dikumpulkan menggunakan kuesioner yang terdiri dari 27 butir pernyataan yang mewakili tiga variabel, yaitu disiplin kerja, lingkungan kerja, dan kinerja pegawai. Analisis data dilakukan dengan menggunakan uji instrumen (validitas dan reliabilitas), uji asumsi klasik, analisis regresi linear berganda, serta uji hipotesis (uji T, uji F, dan koefisien determinasi R²) dengan bantuan IBM SPSS Statistics 27. Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai t hitung sebesar 2,530 dan signifikansi 0,014. Lingkungan kerja berpengaruh signifikan terhadap kinerja pegawai dengan arah hubungan negatif, dengan nilai t hitung sebesar 2,036 dan signifikansi 0,046. Secara simultan, disiplin kerja dan lingkungan kerja berpengaruh signifikan terhadap kinerja pegawai dengan nilai F hitung 4,991 dan signifikansi 0,009. Nilai koefisien determinasi (R²) sebesar 0,102 menunjukkan bahwa kedua variabel bebas berkontribusi sebesar 10,2% terhadap variasi kinerja pegawai, sedangkan 89,8% dipengaruhi oleh faktor lain di luar model penelitian ini.
Factors Affecting Income Seaweed Farmers in Tompotana Village Tanakeke Islands District Takalar Regency Mirwan Mirwan; Akhmad Akhmad; Andi Jam’an
Journal Social Society Vol. 5 No. 1 (2025): Januari - Juni 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.5.1.2025.632

Abstract

Seaweed is one of the leading commodities that plays a vital role in improving the coastal community's economy and supporting sustainable development goals (SDGs). However, the income of seaweed farmers in Tompotana Village, Tanakeke Islands District, Takalar Regency remains unstable and is influenced by various factors that have not been thoroughly identified through scientific research. This study aims to analyze the factors that affect the income of seaweed farmers, particularly focusing on capital, production, and selling price. A quantitative research approach was applied using a survey method. The sample was purposively selected from seaweed farmers residing in Tompotana Village. Data collection techniques included structured interviews, questionnaires, and documentation. The study utilized primary data, which was analyzed using the Statistical Package for the Social Sciences (SPSS) version 24, employing multiple linear regression analysis. The results show that: (1) capital does not have a significant effect on seaweed farmers’ income, either partially or simultaneously; (2) production has a significant effect on income; and (3) selling price also has a significant effect on income. These findings indicate that income improvement is more strongly influenced by production levels and market price dynamics rather than the amount of capital invested. Therefore, strategies to enhance seaweed farmers’ income should focus on increasing productivity and improving market access rather than merely increasing capital input. This study is expected to serve as a foundation for policymakers in designing more effective and sustainable coastal community economic empowerment programs.
The Employee Performance Perspective Influenced By Supervision, Commitment, and Work Discipline at The Human Resource Development Agency of South Sulawesi Province Nurlinda Hijrah; Andi Jam’an; Samsul Rizal; Akhmad Akhmad; Muh. Ikram Idrus
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1453

Abstract

This study aims at determining and analyzing the influence of supervision, work commitment and work discipline on employee performance at the South Sulawesi Province Human Resources Development Agency (BPSDM) South Sulawesi Province. The research method used was quantitative research with data collection technique through survey using questionnaires with the sample size were 102 respondents.  The data obtained was anlyzed using Multiple Linear Regression to determine the correlation between variables using the SPSS V.24 application. The results of the research show that Supervision brought influence but it was not significant on employee performance, while commitment and work discipline  got significant influence on employee performance, with an overall confidence level was 95%.
Analysis of The Effect of Volatility, Uncertainty, Complexity, and Ambiguity on The Performance of Culinary Msmes in Enrekang Regency Zul Rahma Umar; Akhmad Akhmad; Edi Jusriadi; Andi Jam'an; Muchriadi Muchran
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.50280

Abstract

The purpose of this study was to determine and analyze the effect of Volatility, Uncertainty, Complexity, and Ambiguity on the Performance of Culinary MSMEs in Enrekang Regency. The population in this study were culinary MSME players, with data collection techniques through observation, questionnaires and documentation. The data analysis technique uses multiple linear regression analysis. From the results of the research conducted, empirical findings were obtained that volatility has a positive and significant effect on the performance of culinary MSMEs. Uncertainty has a positive and insignificant effect on the performance of culinary MSMEs. Complexity has a positive and significant effect on the performance of culinary MSMEs, and ambiguity has a negative and significant effect on the performance of culinary MSMEs in Enrekang Regency.
The Influence of Work Discipline on Employee Performance at the Towuti District Office, East Luwu Regency Eka Viftah Riani; Akhmad Akhmad; Andi Mapatompo
Journal of Public Representative and Society Provision Vol. 6 No. 1 (2026): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v6i1.723

Abstract

The purpose of this study is to ascertain how work discipline affects employee performance at the East Luwu Regency's Towuti District Office.  This study's foundation is founded on preliminary findings that point to issues with employee discipline, including tardiness, unexcused absences, and unacceptable behavior during working hours.  This study, which included 39 employees overall, took a quantitative approach using the census method.  Techniques for gathering data included recordkeeping, questionnaires, interviews, and observation.  According to descriptive results, the work discipline aspect's highest average value is found in the indication of adherence to agency regulations and time restrictions.  Regression analysis results, however, show that work discipline has a marginally favorable impact on employee performance.  Despite the importance of work discipline, this data suggests that its impact is not statistically significant enough, perhaps as a result of the presence of other elements like leadership, motivation, and the performance evaluation system.  Although this insignificance is consistent with a number of other studies, it runs counter to other results that indicate a considerable influence.  Other contributing factors include inadequate supervision, lax enforcement of rules, and a less-than-ideal workplace culture.  Therefore, in order to improve overall employee performance, work discipline must be improved through increased monitoring and ongoing coaching.
Menguji Kepatuhan Wajib Pajak di Sengkang: Peran Faktor Demografis, Psikologis, dan Modernisasi Pajak: Testing Taxpayer Compliance in Sengkang: The Role of Demographic, Psychological, and Tax Modernization Factors Arisa, Siti Atika Dewi; Akhmad; Adziem, Faidul
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3379

Abstract

Penelitian ini bertujuan menganalisis pengaruh faktor demografi, psikologi, dan modernisasi terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Sengkang melalui metode kuantitatif regresi linear berganda dengan 100 responden. Hasil penelitian membuktikan bahwa ketiga variabel tersebut berpengaruh positif dan signifikan, dengan modernisasi sistem perpajakan, terutama fleksibilitas waktu dan kemudahan akses digital menjadi faktor paling dominan dengan kontribusi model sebesar 70,5%. Temuan ini mengonfirmasi bahwa kepatuhan sukarela lebih efektif didorong oleh integrasi transformasi digital dan penguatan kepercayaan publik dibandingkan sekadar pendekatan penegakan sanksi. Oleh karena itu, Pemerintah Kota Sengkang disarankan untuk memprioritaskan investasi pada infrastruktur layanan digital serta meningkatkan transparansi komunikasi publik guna menciptakan ekosistem perpajakan yang lebih inklusif dan sadar pajak.
Co-Authors A Amir Abubakar Idhan Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Adziem, Faidul Agussalim, A. Arifa Aulia Agustan Agustan, Agustan Ahmad AC Ahmad AC, Ahmad Ahmad Ahmad Ahmad Fadli Akhmad, Muhammad Al-khahfi Akhmad, Zaenal Al Idrus, Albar Al Jibra, Muhammad Priya Brady Alamsyah - Ali, Muhammad Yunus Amir Amir Amir Amir Amri, Muhammad Irwandhi Andi Dahari Andi Jam'an Andi Jam'an Andi Jam’an Andi Mapatompo Andi Mappatompo Andi Risfan Rizaldi Andi Risfan Rizaldi Andini, Surya Andy Suriyani Anggoro, Yusuf Alfian Rendra Anwar Said Arisa, Siti Atika Dewi Arniati Arniati Asdar Asdar Asdar Asdar Asjun Asjun Asri Jaya Asriati Asriati, Asriati Ayu Asrianingsi Badjamal, Faegah A Baehaqi Djabir Hamzah Djalamang, Zulfikar Jakaputera Dustan Dustan Eka Viftah Riani Eko Aprianto Johan Elly Ermawati Faidul Adziem Fina Diana Firman syah, Firman Gita Puspita Oktavioala Hafsah Hafsah Harpin, Irma Rahmayani Harrang, agussalim Helmi Muslim Nur Hermawan Alpius Ibrahim Ibrahim Ibrahim Ibrahim Ibrahim, Noer Ibrah Idham Idham Iin Nurdiyanti Nurdin J, Jusriadi Jam’an, Andi Jedil Jumiati Karmila Oktafiana Khaerun Khaerun Khalilul Fuady Ashari Labandingi Latoki Lely Okmawaty Anwar Lilis, Lilis Lisa Lisa, Lisa M. Yusuf Alfian Rendra Anggoro KR Mahmud Nuhung Mardiyati, Sri Marjun, Marjun Marsuni, Nur Sandi MAULIANA, DEASY Maulina Maulina, Maulina Mellisyah, Mellisyah Miftahul Jannah Miftahul Jannah Mirwan Mirwan Mohammad Natsir Mohammad Natsir Muchriadi Muchran Muh Fahmi Jamaluddin Muh. Ikram Idrus Muh. Yamin Wahab Muhaimin Muhaimin Muhaimin Muhaimin Muhammad Berqah Yusuf Muhammad Ikram Idrus muhammad rizky, muhammad Muhammad Rusydi Muhammad Rusydi Muhammad Syukur Muhammad Syukur Muhammad Toaha Muhammad Yusuf Muhsin, Muh Arief Muryani Arsal Mustaking, Mustaking Mustam Mustam Mustari, Nur Annisa Nadha Auliya Najrah T Naldah Naldah Nanang Qosim Nanang Qosim Nasrullah Nasrullah Natsir, Mohammad Niluh Putu Evvy Rossanty Nuhardi, Rudi Nuhung, Mahmud Nur Faidah, Nur Nurapiah Nurapiah, Nurapiah Nurhapsa Nurlinda Hijrah Nursalam Nuryanti Mustari, Nuryanti Oktafiana, Karmila R. Rusli Rasulong, Ismail Ratnawati Tahir Ratnawati Tahir, Ratnawati Romadhoni, Buyung Romadhoni, Buyung Buyung Rum, Muh Rusni Hasni Rusydi Safri Haliding Samsul Rizal Sembiring, Rinawati Sitti Fithriani Saleh Sribianti, Irma Suarni, Agusdiwana Suci Rahmawati, Suci Sukaesi Sulastri Sulastri Sumardi Sumardi Syafiuddin Syafiuddin Saleh Syafiuddin Syafiuddin Tamtama, Ary Vinasti, Vinasti Warda Warda Zalkha Soraya Zul Rahma Umar Zulkifli zulkifli zulkifli