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Sylvia .
Departemen Of Management, STIE Nobel Indonesia Makassar, South Sulawesi, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Pajak Restoran, Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Dengan Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Pada Pemerintah Kota Parepare Gayatri Lestari Mawardi; Sylvia Sjarlis; Saripuddin D
Nobel Management Review Vol 3 No 2 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i2.3034

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pajak restoran, pajak hotel dan pajak hiburan terhadap pendapatan asli daerah dengan kepatuhan wajib pajak sebagai variabel moderasi pada Pemerintah Kota Parepare. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif yang dilaksanakan pada Pemerintah Kota Parepare selama 2 bulan. Jenis dan sumber data yang digunakan dalam penelitian ini adalah data sekunder dengan mengambil data laporan keuangan pemerintah kota Parepare dari tahun 2016-2020. Metode analisis yang digunakan adalah Analisis Regresi Moderasi dengan bantuan program komputer SPSS versi 25. Hasil dalam penelitian ini membuktikan bahwa Pajak Restoran dengan nilai t- hitung sebesar 14.046, Pajak Hotel dengan nilai t-hitung sebesar 62.417 dan Pajak Hiburan dengan nilai t-hitung sebesar 15.266 berpengaruh positif dan signifikan terhadap Pendapatan Asli Daerah pada Pemerintah Kota Parepare. Kemudian, dalam pengujian dengan variabel moderasi membuktikan bahwa Kepatuhan Wajib Pajak dapat Memoderasi Pajak Restoran dengan koefisien R2 sebesar 0,911, Pajak Hotel dengan koefisien R2sebesar 0,985 dan Pajak Hiburan dengan koefisien R2 sebesar 0,859 dalam mempengaruhi Pendapatan Asli Daerah KotaParepare. This study aims to determine and analyze the effect of restaurant tax, hotel tax and entertainment tax on local revenue with taxpayer compliance as a moderating variable in the Parepare City Government. ThetypeofresearchusedinthisstudyisdescriptivequantitativewhichwascarriedoutattheParepareCityGovernmentfor2months.Thetypesandsourcesof data used in this study are secondary data by taking data from thePareparecity government financial statements from 2016-2020. The analytical methodusedisModeration Regression Analysis with the help of SPSS version 25computerprogram. The results in this study prove that the Restaurant Tax with a t-count value of 14,046, Hotel Tax with a t-count value of 62,417 and Entertainment Tax with a t- count value of 15,266 have a positive and significant effect on Regional Original Income at the Parepare City Government. Then, in testing with the moderating variable, it proves that Taxpayer Compliance can Moderate Restaurant Tax with an R2 coefficient of 0.911, Hotel Tax with an R2 coefficient of 0.985 and Entertainment Tax with an R2 coefficient of 0.859 in influencing Parepare City's Local Revenue.
PENGARUH PENGAWASAN KEUANGAN, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP KINERJA ANGGARAN Muhammad Amin; Maryadi Maryadi; Sylvia Sjarlis
Nobel Management Review Vol 3 No 3 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i3.3282

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengawasan keuangan, akuntabilitas dan transparansi pengelolaan keuangan secara parsial dan simultan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat dan variabel yang berpengaruh dominan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat. Pengambilan sampel dilakukan dengan cara purposive sampling dengan kriteria yang terlibat dalam penyusunan anggaran dan keuangan yang berjumlah 94 orang. Hasil pengujian menunjukkan bahwa secara parsial variabel pengawasan keuangan, akuntabilitas dan transparansi pengelolaan keuangan berpengaruh positif signifikan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat, secara simultan variabel pengawasan keuangan, akuntabilitas dan transparansi pengelolaan keuangan berpengaruh positif signifikan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat dan variabel pengawasan keuangan memiliki pengaruh paling dominan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat.
The PENINGKATAN KAPASITAS MANAJERIAL UMKM DI KELURAHAN TAPPANJENG KECAMATAN BANTAENG KABUPATEN BANTAENG: PENINGKATAN KAPASITAS MANAJERIAL UMKM DI KELURAHAN TAPPANJENG KECAMATAN BANTAENG KABUPATEN BANTAENG Syamsul Alam; Maryadi Maryadi; Muhammad Idris; Sylvia Sylvia; M. Salim Sultan
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 2 No. 3 (2022): Okt 2022
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.537 KB)

Abstract

The MSME sector has a strategic role in the national economy but in its development there are still many obstacles. Therefore, this Community Service activity is directed to achieve the following objectives: 1) Providing insight or additional knowledge to MSME actors in Tappanjeng Village regarding good business governance, 2) Providing counseling on marketing techniques, financial management, developing business networks; 3) Provide insight into the importance of promoting using social media. After carrying out community service activities, several important points to be recommended are: 1) This training activity still needs to be continued in the form of mentoring to ensure the achievement of the overall service goals; 2) It takes the involvement of many parties in order to encourage the improvement of the managerial capabilities of MSME actors. Both the local government, banks, universities, and other non-governmental organizations.
Management of Assets and Follow-Up the Findings of the Audit Board to Increase Financial Performance of Local Governments Ridha Yamin; Masdar Mas'ud; Sylvia Sjarlis
Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.127 KB) | DOI: 10.55980/ebasr.v1i1.8

Abstract

The dependence of most local governments on the central government in funding regional spending is still a problem in Indonesia. Although the regional autonomy system has been implemented, including in terms of regional financial management, local governments still have difficulty in implementing efficient regional spending. This effort is done so that the financial management of local governments can be implemented efficiently. This research aims to find out the impact of the size of local governments, audit findings and follow-up of the recommendations of The Audit Board of the Republic of Indonesia on the financial performance of local governments   This study uses a quantitative approach by testing hypotheses using multiple regression analysis methods in cross sectional data. The study used data from local government performance reports in 2019. The study analyses 406 district/city governments report in Indonesia. The results showed that: 1) There is a positive and significant influence on the size of local governments on the financial performance of local governments in Indonesia; 2) There are negative and significant influences on the findings of examination of the financial performance of local governments in Indonesia; 3) There is a positive and significant influence on follow-up recommendations of examination results on the financial performance of local governments in Indonesia. The results implication is that efficiency of local government asset and follow-up of audit findings of the Audit Board Republic of Indonesia can improve the financial performance of local governments.
The Effect of Audit Findings, Follow-Up Audit Recommendations, And BPK Opinions from The Previous Year on The Determination of Opinions in Local Government Financial Statements Rena Mainingrum; Sylvia Sjarlis; Andi Ririn Oktaviani; Reno Fithri Meuthia
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i1.56

Abstract

This study aims to analyze the effect of audit findings, follow-up on audit recommendations from the Supreme Audit Agency (BPK RI) and audit opinion from previous year on the determination of audit opinions on local government financial statements. The historical data of 24 local governments in South Sulawesi for the period 2016 - 2020 related to the examination of local government financial statements is used in this study. The results of the study found that: 1) There was a positive but not significant effect on the opinion of the Audit Findings on the determination of the audit opinion of the district government in South Sulawesi, 2) there was a positive and significant effect of follow-up on the recommendations of the audit results of local government in South Sulawesi, and 3) there was a negative and significant effect of the previous year audit opinion on the opinion of the local government financial statements.
Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, Dan Kualitas Layanan Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel, Restoran, Dan Hiburan Di Kota Makassar Yusran Mansyur; Sylvia Sjarlis; Zainal Abidin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3040

Abstract

This study aims to determine and analyze the effect of tax socialization, tax sanctions and taxpayer compliance at the Makassar City Regional Revenue Agency. The type of research is quantitative with a survey approach. This research was conducted at the Regional Revenue Agency with a research time of 2 months. This study used a survey by distributing questionnaires. The population used is the taxpayers. The sampling technique used the Hair formula where 360 samples were obtained. The analytical method used is Multiple Linear Regression Analysis. The results of this study prove that tax socialization, tax sanctions and taxpayer compliance have a positive and significant effect on taxpayer compliance in Makassar City. The coefficient of determination in this study is 14.1%.
Sociopreneurship to Reduce Extreme Poverty in the Coastal Areas of Pangkajene Islands: A Literature Review Sylvia
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v1i3.68

Abstract

Pangkep has many natural resources due to its characteristics consisting of urban areas, highlands and islands. On the other hand, Pangkep is an area with a high level of extreme poverty. This poverty portrait can be found in four districts of Pangkajene Islands and the farthest island, 293 kilometers from Pangkep City. Sociopreneurship offers the concept of community empowerment so that they can rise from the downturn due to the economic problems faced by the coastal communities of the Pangkajene Islands. This study aims to formulate strategies for implementing sociopreneurship in the coastal areas of the Pangkajene Islands that are experiencing extreme poverty problems. This study used a qualitative research method with a literature review approach. This study found three sociopreneurship models: providing a place to sell SME products, developing tourist villages, and seeking investors for processing marine products. Strategies for implementing sociopreneurship include (1) running a sustainable business model, (2) running a coastal community empowerment program, (3) innovating products and services, (4) establishing partnerships and collaborations, (5) adopting a community-based approach, and (6) ) considering economies of scale and reproducibility.
PENGARUH BANTUAN SOSIAL PROGRAM KELUARGA HARAPAN (PKH), BANTUAN PANGAN NON TUNAI (BPNT) DAN BANTUAN SOSIAL TUNAI (BST) TERHADAP PENGURANGAN TINGKAT KEMISKINAN DI DESA DI WILAYAH KABUPATEN BARRU SUARNI SUARNI; Sylvia Sjarlis; M Salim S
Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO Vol. 4 No. 1 (2022): Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.548 KB) | DOI: 10.37476/massaro.v4i1.2726

Abstract

This study aims to determine the effect of social assistance program, the family program hope (PKH), for non-cash food assistance (BPNT) and cash social assistance (BST) to reduce poverty levels. The number of samples used is 40 villages with quantitative research methods. Data was collection through secondary data. Data analysis techniques used path multiple linears regression. The results show that (1) programs for families of hope (PKH) have a positive and significant effect on reducing poverty levels with a significance value of 1.858 (2) the non-cash food assistance program (BPNT) has no positive and significant effect on reducing poverty levels with a coeffient value of -0,244 (3) cash social assistance (BST) has no positive and significant effect on reducing poverty levels with a coefisient value of -0,139 (4). Program for family hope (PKH) for non-cash food assistance (BPNT) and cash social assistance (BST) have a fositive and sdignificant effect on 45,6 %.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PERILAKU PENGELOLAAN KEUANGAN PELAKU BISNIS IBU RUMAH TANGGA DI DESA TAWONDU KECAMATAN SULI KABUPATEN LUWU Andanika Andanika; Saban Echdar; Sylvia Sjarlis
Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 1 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v11i1.3077

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kontrol diri, literasi keuangan, pendapatan dan sikap keuangan secara simultan dan parsial terhadap perilaku pengelolaan keuangan Pelaku Bisnis Ibu Rumah Tangga Di Desa Tawondu Kecamatan Suli Kabupaten Luwu. Populasi penelitian ini adalah Pelaku Bisnis Ibu Rumah Tangga Di Desa Tawondu Kecamatan Suli Kabupaten Luwu berjumlah 240 orang, Penarikan sampel menggunakan metode slovin dengan jumlah sampel 150 orang. Teknik analisis linier berganda menunjukkan hasil (1) Kontrol Diri (X1) berpengaruh positif dan signifikan terhadap Perilaku Pengelolaan Keuangan (Y) dengan tingkat signifikan sebesar 0,025 lebih kecil dari 0,05. (2) Literasi Keuangan (X2) berpengaruh positif dan signifikan terhadap perilaku Pengelolaan Keuangan (Y) dengan tingkat signifikan sebesar 0,001 lebih kecil dari 0,05. (3) Pendapatan (X3) berpengaruh terhadap Perilaku Pengelolaan Keuangan (Y) dengan tingkat signifikan sebesar 0,032 lebih kecil dari 0,05. (4) Sikap Keuangan (X4) berpengaruh terhadap Perilaku Pengelolaan Keuangan (Y) dengan tingkat signifikan sebesar 0,010 lebih kecil dari 0,05. Sedangkan hasil uji statistik secara simultan Kontrol diri (X1), Literasi Keuangan (X2), Pendapatan (X3) dan Sikap Keuangan (X4) Berpengaruh Terhadap Perilaku Pengelolaan Keuangan (Y) dengan hasil dengan probabilitas 0,000. Karena nilai probabilitas jauh lebih kecil dari 0,05.
PENGARUH GAYA KEPEMIMPINAN, KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA PEGAWAI PADA BIRO KESEJAHTERAAN RAKYAT SEKRETARIAT DAERAH PROVINSI SULAWESI BARAT Hasbiah Hasbiah; Muhammad Idris; Sylvia Sjarlis
Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 4 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v11i4.3109

Abstract

Penelitian bertujuan untuk menguji dan menganalisis: pengaruh gaya kepemimpinan, kompetensi dan kompensasi secara parsial dan simultan terhadap kinerja pegawai pada Biro Kesejahteraan Rakyat Sekretariat Daerah Provinsi Sulawesi Barat, dan variabel yang paling dominan berpengaruh terhadap kinerja pegawai pada Biro Kesejahteraan Rakyat Sekretariat Daerah Provinsi Sulawesi Barat. Desain penelitian ini menggunakan penelitian survey. Populasi adalah seluruh pegawai Biro Kesejahteraan Rakyat Sekretariat Daerah Provinsi Sulawesi Barat yang berjumlah 83 orang. Pemilihan sampel dilakukan dengan menggunakan teknik sampling jenuh (sensus), dimana semua populasi dijadikan sampel sehingga sampel sebanyak 83 orang pegawai Biro Kesejahteraan Rakyat Sekretariat Daerah Provinsi Sulawesi Barat. Analisis data menggunakan analisis regresi berganda (multiple regression analysis). Hasil penelitian menunjukkan bahwa gaya kepemimpinan, kompetensi dan kompensasi secara parsial dan simultan berpengaruh positif dan signifikan terhadap kinerja pegawai pada Biro Kesejahteraan Rakyat Sekretariat Daerah Provinsi Sulawesi Barat, dan variabel kompensasi yang paling dominan berpengaruh terhadap kinerja pegawai pada Biro Kesejahteraan Rakyat Sekretariat Daerah Provinsi Sulawesi Barat
Co-Authors Abdul Khalik Adriyan Sayed Ahmad Firman Alia Ariesanti Andanika Andanika Andi Nurmalasari Andi Ririn Oktaviani DM, M. Rustan Gayatri Lestari Mawardi Hasbiah Hasbiah M Salim S Mariyad Mariyad Maryadi Maryadi Maryadi Maryadi Maryam Maryam Masdar Mas'ud Masdar Mas'ud Muhammad Amin Muhammad Idris Muhammad Idris Muhammad Idris Rabaisa Rabaisa Rena Mainingrum Reno Fithri Meuthia Ridha Yamin ROHMAWATI KUSUMANINGTIAS Saban Echdar Salim Sultan Saripuddin D SUARNI SUARNI Syamsul Alam Yusrab Ardianto Sabban Yusran Mansyur Zainal Abidin