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All Journal Al-Ulum Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AkMen JURNAL ILMIAH Jurnal Ilmiah Akuntansi Peradaban Asy-Syarikah : Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam
M. Wahyuddin Abdullah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : AkMen JURNAL ILMIAH

 1 
KEPERSEPSIAN ZAKAT PENGURANG PAJAK TERUTANG DI KOTA MAKASSAR M. Wahyuddin Abdullah
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of this study was to obtain empirical evidence muzakki perception plus a taxpayer of zakat deduction from taxable income and tax payable zakat deduction. Hypothesis testing is done by using a non-parametric statistical tests, the Wilcoxon signed ranks test to determine the significance of equation (difference) and the rank ordering of the average score of two independent groups of the same population. Methods of sampling using purposive sampling totaling 157 respondents in the city of Makassar. The results showed that the taxpayer muzakki plus perceive charity as a deduction from taxable income to charity as a deduction from the tax payable is significantly different, and better perceive (agree) to charity as a deduction from the tax payable. This study implicates renew zakat and tax regulations by treating zakat deduction of tax payable.
MANAJEMEN LABA; TANTANGAN MANAJER DI BALIK SUSTAINABILITAS PERUSAHAAN M. Wahyuddin Abdullah
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This writing intent describe manager behaviour does earnings management for sustainability of firm and words manager daring do profit management is turned back sustainability of firm. Earnings management was regarded by conflict of interest among manager and stockholder in keep its prosperity zoom. Accounting theorist agglomerates earnings management to become 2 perspectives, which is opportunistic behavior and efficient contracting, meanwhile manager motivation does earnings management, amongst those bonus scheme, debt convenant, political motivation, taxation motivation , CEO'S commutation (Chief Officers Officer), and Initial Publik Offering (IPO). Earnings management constitutes to run the risk manager work, manager does earnings management to look after sustainability of firm. Earnings management involves manager moral agency. Society not only will entity business have tall finance performance, but also tall ethical performance too. Thus, challenge of manager does earnings management is balance attainment among manager behalf by does bit to the interested partieses on corporate.
PENGUKURAN KINERJA PDAM KOTA MAKASSAR BERBASIS BALANCED SCORECARD Moh. Rafid Marwal; M. Wahyuddin Abdullah
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to analyze the performance ratings of PDAM Makassar City based on performance assessment issued by BPPSPAM to assess the aspects studied in the form of managerial functions by using Balanced Scorecard approach as a measuring instrument. The research approach used is normative approach and using qualitative method. The results showed that the performance of financial perspective on the level of ability to meet short-term liabilities (cash ratio) companies experiencing illiquid where PDAM Makassar City is financial distress short-term. Customer perspective shows the result of customer growth ratio and domestic water consumption show less performance value. For internal business process perspective experiencing the same thing that waterlessness indicator happened big enough water loss, also because by error of recording (human error) related to record water account, this cause low water sold. While the perspective of human resources on the indicator ratio training and employee training load showed a degree that is not good, this case show development of employee competency is not top priority of PDAM Makassar City.Finally, although there are many problems found, but overall by looking at the accumulation value of balanced scorecard performance measurement of PDAM Makassar city shows a healthy performance (shows 3,37 points in 2015 and 3,39 points in 2014 , with the standard value of healthy performance category is ≥ 2,8 points).Researchers expect PDAM Makassar City to make improvements to the problems found, to create more optimal performance in the future.
Co-Authors M. Rafid Marwal Nurul Ainun Rashwan Zuhudy Rafid Syamratul Fuad Ziana Asyifa Zulfajrin Zulfajrin