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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI The Es Economics and Entrepreneurship Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan JURDIASRA INJECT Interdisciplinary Journal of Communication
Sudirman, Sitti Rahma
Unknown Affiliation
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect Of Return On Investment And Earning Per Share On Stock Price As A Moderating Variable. Haslindah, Haslindah; Sudirman, Sitti Rahma; Saleh, Wahyuni; Herman, Bahtiar
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10537

Abstract

This study aims to determine the effect of return on investment and earnings per share on company stock prices with perceived stock risk as a moderating variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange 2018-2020. Sampling was done by purposive sampling technique. Data analysis techniques were performed using descriptive statistical analysis and PLS (Partial Least Square). Based on the analysis that has been done, the results of Return On Investment (ROI) have a positive and significant effect on stock prices. Earning Per Share (EPS) has a positive and significant effect on stock prices. Return On Investment (ROI) has a positive and significant effect on stock prices moderated by perceived stock risk. Earning Per Share (EPS) has a positive and significant effect on stock prices moderated by perceived stock risk
The Concept Of Sharia Accounting In Nahusanamang Custom In Tulehu Village Tuasalamony, Ardhiatul Halima; Sudirman, Sitti Rahma; Usman, Usman; Rezkiyanti, Nur Alfiah; Samual, Nurul Rahima
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14492

Abstract

The primary objective of this study is to explore the application of Islamic accounting principles within the context of the nahusanamang custom. Employing qualitative methods with a phenomenological approach, the research delves into the interpretation of Islamic accounting concepts within nahusanamang. Through this investigation, several key elements emerge, shedding light on the significance of nahusanamang within Islamic accounting frameworks. Nahusanamang, within the purview of Islamic accounting, encompasses various facets including assets, liabilities, temporary shirkah funds, equity, receipts and expenses (encompassing profits and losses), cash flow, zakat funds, and benevolent funds. These interpretations are deeply rooted in the traditions prevalent within the community, illustrating the integration of Sharia principles into the accounting practices associated with nahusanamang. The traditional understanding of nahusanamang within Islamic accounting underscores its broader role beyond mere financial transactions. It embodies religious values, fostering familial and social bonds while alleviating the burdens of individuals with pressing needs, known as sahibul hajat. This research underscores the significance of incorporating Islamic principles into accounting practices, emphasizing the broader societal and ethical dimensions inherent in financial transactions. By contextualizing nahusanamang within Islamic accounting frameworks, this study contributes to a deeper understanding of how religious values intersect with financial management practices within specific cultural contexts. Ultimately, the findings of this study provide valuable insights for practitioners and scholars alike, highlighting the importance of aligning accounting practices with religious and cultural values to ensure ethical and socially responsible financial management within diverse communities.
The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City Sudirman, Sitti Rahma; Haslindah, Haslindah; Saleh, Wahyuni; Tuasalamony, Ardhiatul Halima; Rinaldi, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14739

Abstract

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analysis and PLS (Partial Least Square). The research results show that Tax avoidance, Harmonization of tax regulations and Tax Understanding have a positive and significant effect on the compliance of Makassar City MSME taxpayers. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance which is strengthened by risk preferences and understanding of taxation, which is not significant on taxpayer compliance which is moderated by risk preferences.
PENGARUH NORMA SUBJEKTIF, KEWAJIBAN MORAL DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA MAKASSAR UTARA Sudirman, Sitti Rahma; Lannai, Darwis; Hajering, Hajering
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4412

Abstract

The purpose of this research is to identify and analyze the influence of subjective norms, moral obligation, and taxpayer formal compliance towards the compliance of tax payers in KPP Pratama Makassar Utara. The data required in this study is primary data in the form of respondents’ assessment of subjective norms, moral obligation, taxpayer formal compliance and the compliance of tax payers in KPP Pratama Makassar Utara. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The result shows that simultaneously, subjective norms, moral obligation, and taxpayer formal compliance are influential towards the compliance of tax payers in KPP Pratama Makassar Utara. Meanwhile the result of partial test (t-test) shows that subjective norms and moral obligation are partially have significant and positive influences towards the compliance of tax payers. Taxpayer formal compliance on the other hand, partially has positive and insignificant influence towards the compliance of tax payers.
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return Saham Pada Perusahaan Subsektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia Ramadhani, Melda Aulia; Rinaldi, Muhammad; Sudirman, Sitti Rahma; Ramadhani, Muhammad Harits Zidni Khatib
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.148

Abstract

This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies in mak, ing decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. Further research can add more industries, samples, years, and variables for better results. This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies, in making decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. For better results, further research can add more industries, samples, years and variables.
Pendampingan Penyampaian SPT pada Toko Permata dan Kerajinan di Pasar Inpres Kebun Sayur Kota Balikpapan Rinaldi, Muhammad; Ramadhani, Melda Aulia; Sudirman, Sitti Rahma; Ramadhani, Muhammad Harits Zidni Khatib; Yusuf, Abdurrahman Maulana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 2 Nomor 2 Oktober-Dese
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i2.228

Abstract

This community service aims to provide understanding to the community in an effort to increase tax awareness. The target of this service is residents at the Balikpapan City Vegetable Garden Inpres Market. The solution that can be done is to be able to provide socialization to be able to understand what taxes are, especially in terms of submitting tax returns. This is done so that people in the Balikpapan City Vegetable Garden Inpres Market area become one of the taxpayers who obey their taxes. The result of this service is the socialization of materials that are in accordance with the problems of the community in the area, including Understanding of NPWP, Obligation to submit SPT, Submission of SPT online, Procedures for filling out SPT for WP OP, and Proof of SPT submission in the form of BPE. In addition to socialization, the distribution of flyers is also well realized.
The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office Sudirman, Sitti Rahma; Widayati, Nurfiza; Fitria, Yunita; Yaqin, Muh Ainul
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15369

Abstract

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.
Analysis of Tax Collection with Reprimand and Forced Letters at the North Makassar Sudirman, Sitti Rahma; Rinaldi, Muhammad; Khatib Ramadhani , Muhammad Harits Zidni
The Es Economics and Entrepreneurship Vol. 1 No. 03 (2023): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v1i03.75

Abstract

This study examines the efficacy of tax collection using reprimand letters and forced letters at KPP Pratama Makassar Utara to discharge tax arrears. This study is based on the fact that the desired amount of tax income and collection varies yearly, implying that many taxpayers fail to meet their tax responsibilities, resulting in tax arrears. This study uses a descriptive analysis method to provide an overview of whether tax collection with a reprimand and forced letters have been effective at KPP Pratama Makassar Utara. The source of data used in this study is in the form of secondary data. Namely, the data obtained is processed data from the relevant agency and the data used to support the study's results. The research data obtained were analyzed using descriptive ratio analysis. The ratio analysis used is the effectiveness ratio. The results of this study show that the effectiveness of tax collection with reprimand letters in 2014-2017 is classified as ineffective and forced letters in 2014-2017 are classified as effective. This study relied on secondary data as its source of information. Specifically, the data gathered is processed data from the appropriate agency, and the data is utilized to support the study's findings. The collected research data were examined using descriptive ratio analysis. The effectiveness ratio was employed in the ratio analysis. According to the results of this study, the efficacy of tax collection with reprimand letters in 2014-2017 is categorized as ineffective, whereas the effectiveness of tax collection with forced notes in 2014-2017 is classed as effective.  
The Mediating Role of Digital Tax Literacy in TikTok-Based Tax Compliance Among Indonesian Taxpayers Rinaldi, Muhammad; Ramadhani, Muhammad Harits Zidni Khatib; Ramadhani, Melda Aulia; Sudirman, Sitti Rahma; Ariandi, Muhamad Amir
INJECT (Interdisciplinary Journal of Communication) Vol. 10 No. 1 (2025)
Publisher : FAKULTAS DAKWAH UIN SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/inject.v10i1.4527

Abstract

The digital transformation of tax administration has prompted tax authorities to utilize social media as a tool for education and communication, including platforms such as TikTok. This study aims to examine the effect of perceived information quality on digital tax compliance, with digital tax literacy serving as a mediating variable. Employing a quantitative explanatory approach and purposive sampling technique, data were collected through an online questionnaire distributed to taxpayers who are active TikTok users. The results show that perceived information quality does not have a direct effect on digital tax compliance but has a positive effect on digital tax literacy. Furthermore, digital tax literacy positively influences digital tax compliance and fully mediates the relationship between perceived information quality and digital tax compliance. These findings highlight the crucial role of digital literacy as a prerequisite for the effectiveness of tax communication through social media.
Pengaruh Sosialisasi Pajak, Pemahaman Pajak dan Sanksi Pajak terhadap Kepatuhan WPOP Karyawan Renaldi, I Gusti Bagus Gede Dwi Sandi; Sudirman, Sitti Rahma
KINERJA Vol 22 No 3 (2025): Agustus
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i3.15457

Abstract

Tujuan dari penelitian ini adalah untuk menguji Sosialisasi Perpajakan, Pengaruh Pemahaman Peraturan Perpajakan, Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di yang terdaftar di KPP Pratama Samarinda. Jenis penelitian ini kuantitatif. Penelitian ini menggunakan Purposive Sampling dalam menentukan pemilihan sampel, diperoleh sampel sebanyak 100 responden yang ditentukan dengan rumus slovin. Hasil penelitian ini menunjukan bahwa sosialisasi perpajakan, pemahaman peraturan perpajakan dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi karyawan
Co-Authors Abdurrahman Maulana Yusuf Ariandi, Muhamad Amir Darwis Lannai Fitria, Yunita Harseno, Diah Fitri Haslindah, Haslindah Herman, Bahtiar Khatib Ramadhani , Muhammad Harits Zidni Melda Aulia Ramadhani Muhammad Rinaldi Norsita, Mega Ramadhani, Muhammad Harits Zidni Khatib Renaldi, I Gusti Bagus Gede Dwi Sandi Rezkiyanti, Nur Alfiah Saleh, Wahyuni Samual, Nurul Rahima Tuasalamony, Ardhiatul Halima Usman Usman Widayati, Nurfiza Yaqin, Muh Ainul Yuliana Yuliana Yusuf, Abdurrahman Maulana