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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Economic Journal of Emerging Markets Jurnal Mirai Management JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Amnesty: Jurnal Riset Perpajakan Mahakam Nursing Journal (MNJ) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya RISK : Jurnal Riset Bisnis dan Ekonomi Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Mira Mira
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Evaluasi Pelaksanaan Bentuk Kegiatan Pembelajaran Magang pada Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar Nasrullah Nasrullah; Andi Risfan Rizaldi; Siti Nurbaya; Sri Andayaningsih; Nurinaya Nurinaya; Mira Mira
Jurnal Mirai Management Vol 6, No 2 (2021)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v6i2.1323

Abstract

Salah satu bentuk kegiatan implementasi MBKM yang memberikan kesempatan kepada mahasiswa di luar kampus yaitu program Magang. Meski demikian, pelaksanaan bentuk kegiatan implementasi MBKM-Magang belum maksimal dan masih terdapat kekurangan. Untuk mengukur sejauh mana tingkat keberhasilan dan kelemahan pelaksanaan program Pertukaran Pelajar pada tataran sejumlah program studi maka perlu dilaksanakan evaluasi program. Tujuan umum penelitian ini adalah merancang bentuk evaluasi program untuk mengukur tingkat keberhasilan dan kelemahan implementasi program Magang pada Program Studi Manajemen di bawah naungan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Adapun tujuan khususnya diuraikan dalam proposal ini. Model evaluasi program Magang MBKM ini menggunakan model 1. Evaluating Reaction. 2) Partisipants’ learning; 3) Evaluating Behavior; 4) Evaluating Result. Besaran anggaran yang dibutuhkan program penelitian ini sebesar Rp. 95.750.000,00 yang diusulkan ke LP3M Unismuh Makassar bekerja sama dengan Sekretariat Ditjen Pendidikan Tinggi Riset dan Teknologi, Ditjen Pendidikan Tinggi Riset dan Teknologi, Kementerian Pendidikan dan Kebudayaan. Target luaran program ini berupa: Hasil evaluasi mengenai ketercapaian pemenuhan dokumen pengembangan kurikulum yang mendukung implementasi praktik magang, Persepsi peserta magang mengenai kepuasan terhadap pelaksanaan program magang, Hasil evaluasi mengenai tingkat ketercapaian pembelajaran peserta magang, Hasil evaluasi mengenai perilaku peserta magang, Hasil penilaian mengenai hasil pelaksanaan program magang, dan Hasil evaluasi mengenai tingkat kepentingan dan kinerja pelaksanaan program magang. Keywords: Bentuk kegiatan Pembelajaran Magang
Pyoderma Profile In The Dermato-Venereology Outpatient Unit Of Aisyiyah Islamic Hospital Malang On January-December 2017 Sri Adila Nurainiwati; Mira Mira
Saintika Medika Vol. 16 No. 1 (2020): June 2020
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/sm.Vol16.SMUMM1.12734

Abstract

Background:Pyoderma is a skin infection caused by gram-positive bacteria such as Staphylococcus, Streptococcus, or both, which are still one of the main problems causing high morbidity rates, especially in developing countries and tropical climates, including Indonesia.Objective: To find out the pattern of pyoderma in the outpatients from Dermatovenereology unit of AisyiyahIslamic Hispital on January-December 2017.Methods: This retrospective study extracted data from the medical records of Dermatovenereology outpatient unit of AisyiyahIslamic Hospital in the January-December 2017 time frame.Results: The incidence of pyoderma at Aisyiyah Islamic Hospital in Malang during 2017 was 46 cases (11.03%). The incidence of pyoderma is higher in males (56.52%) and according to age, the most affected age group is 0-11 years (39%). The most common level of education is SMA/MA (high school), which is 34.78%. Most types of pyoderma are impetigo (32.6%). The most used systemic antibiotic therapy is cefixime at 35.71% and the most used topical therapy is mupirocin (42.86%).Conclusion: The most impetigo type of pyoderma, males, with the most age group is 0-11 years, high school education level, the most used systemic therapy is cefixime and the most used topical therapy is mupirocin.
Efisisensi Ekonomi dan Dampak Kebijakan Pemerintah Terhadap Usaha Penangkapan Lemuru di Muncar, Jawa Timur Mira Mira
Economic Journal of Emerging Markets Volume 12 Issue 2, 2007
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.v12i2.512

Abstract

The objective of this research was analyze economic efficiency and the government policy impact on sardinella Lemuru in Muncar, East Java, in 2007, which are private profitability, social profitability, private cost ratio, domestic cost ratio, nominal protection on output, nominal protection on input, and the government policy economic incentive impact (subsidy ratio to producer, efficiency protection coefficient, and profitability coefficients). The analysis use was policy matrix method. The results indicated private profitability > 0 (683.275.260), it means sardinella Lemuru commodity system get profitability above normal, which have implication that the commodity can be expanded. Social profitability > 0 (144.403.931,4), it means the sardinella Lemuru commodity system more efficient. Private cost ratio < 1 (0,79) indicated the sardinella Lemuru commodity had competitive advantage. Domestic cost ratio < 1 (0,97), it means the sardinella Lemuru commodity had comparative advantage. Nominal protection on output > 1 (1,19), it means the government policy impact on output have beneficial effect to the fisherman, this impact caused sardinella Lemuru price which should be received by fisherman of sardinella Lemuru still a few higher than the sardinella Lemuru exporting price in fisherman levels, sardinella Lemuru price received by farmer 119% from the actual price. Nominal protection on input < 1 (0,97), it means the government policy impacts was input have beneficial effect. The Government policy economic incentive impact value was positive which implicated the government policy given incentive to the fisherman, its caused the profit received was 14 % from the actual price by the fisherman. Keywords: Impact, policy, efficiency, sardinela lemuru
Pengaruh Audit Internal dan Independensi terhadap Pencegahan Kecurangan (Fraud) Laporan Keuangan Syarthini Indrayani; Andi Arman; Mira Mira; Nadia Dewi Zettira; Nurtasyiah Herman; Muttiarni Muttiarni; Salam Salam; Sultan Sarda
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1698

Abstract

PT Perusahaan Listrik negara (PLN) merupakan suatu perusahaan Badan usaha Milik Pribadi (BUMN) yang mengurus semua aspek listrik diIndonesia. Salah satu hal yang dapat mengganggu perusahaan untuk mencapai tujuannya adalah adanya praktek kecurangan (Fraud) pada laporan keuangan sehingga merugikan perusahaan yang dapat dilakukan baik dari pihak internal maupun eksternal perusahaan. Oleh karena itu manajemen perusahaan dituntut agar dapat mengelola perusahaannya dengan memperhatikan resiko-resiko yang memiliki dampak kerugian yang cukup besar sehingga kemungkinan yang dapat merugikan perusahaan dapat dicegah atau di imitigasi. Penelitian ini memiliki tujuan yaitu untuk menguji pengaruh audit internal dan independensi terhadap pencegahan kecurangan (fraud) laporan keuangan pada PT PLN (Persero) Unit induk wilayah sulselrabar. Populasi dalam penelitian ini auditor internal sedangkan sampel dalam penelitian ini sebanyak 35 auditor internal. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda pada tarif signifikan sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan statistical Package For social Sciences (SPSS) Versi 23.00. Hasil pengujian hipotesis ini menunjukkan bahwa secara simultan atau secara Bersama-sama kedua variabel tersebut juga menunjukkan pengaruh yang signifikan terhadap pencegahan kecurangan sedangkan secara parsial audit internal dan independensi menunjukkan bahwa adanya pengaruh signifikan pencegahan kecurangan. Kata Kunci: Audit Internal, Independensi,Pencegahan Kecurangan,laporan keuangan.
PENGARUH CITRA MEREK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PT PEGADAIAN (PERSERO) BATAM Syaifullah Syaifullah; Mira Mira
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 6 No 2 (2018): JIM UPB Volume 6 No 2 2018
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.508 KB) | DOI: 10.33884/jimupb.v6i2.682

Abstract

The purpose of research is to know the partial influence (T test) and simultaneously (F test) between brand image variable and service quality to customer satisfaction PT Pegadaian (Persero) Batam. The research method used in this research is descriptive research method with quantitative approach Data collection techniques were done by distributing questionnaires to each respondent as much as 294 respondents. The results showed that the value of R Square of 0,135 or 13,5% of the value can be known the brand image and service quality affect the customer satisfaction of 13,5% while the rest is 86,5% influenced by other factors not examined. The result of research based on t test for brand image has value equal to 6,080 > 1,968 (t table) and significant value 0,000 <0,05 meaning that variable of brand image have significant effect to customer satisfaction, while service quality has value of 2,281 > 1,968 (t table) and significant value 0,023<0,05 meaning service quality variable have significant effect to customer satisfaction. And the result of F test has value equal to 22,670>3,03 (F table) and significant value 0,000 <0,05 can be interpreted that variable brand image and service quality simultaneously have significant effect toeffect to customer satisfaction.
PENGARUH KESADARAN WAJIB PAJAK TERHADAP EFEKTIFITAS PEMUNGUTAN PAJAK Rustan Rustan; Mira Mira
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2525

Abstract

This research aims to determine the effect of taxpayer awareness on the effectiveness of tax voting in Makassar region in 2016, population of this research is KPP Pratama Makassar South District Office of Regional Directorate Regional tax general of Makassar. The number of samples spread out by 50 but returned as many as 32 people willing to become respondents. The data analysis technique used in this study is a multiple linear regression analysis. The results of this study showed that the taxpayer awareness (X1) has a significant effect on the effectiveness of the tax poll where the value of the calculated T is 0,028 0.05 (5%). 
ANALISIS PERHITUNGAN & PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. INDUSTRI KAPAL INDONESIA (PERSERO) DI MAKASSAR Muh Alfian; Mira Mira; Muhammad Rusydi
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2846

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan dan pelaporan pajak pertambahan nilai yang di terapkan di PT. Industri Kapal Indonesia, Persero.Jenis penelitian yang digunakan dalam penelitian adalah penelitian studi kasus dengan pendekatan kualitatif dan kuantitatif. Data yang diolah adalah data berupa jumlah PPN masukan dan PPN keluaran yang disajikan selama lima tahun terakhir serta hasil wawancara terkait prosedur pelaporan pajak pertambahan nilai.  Teknik analisis data yang digunakan dalam penelitian adalah menggunakan analisis deskriptif komparati fdengan cara Mendata PPN masukan dan keluaran, Membandingkan PPN masukan dan keluaran dengan SPT Masa PPN, Membandingkan pencatatan dengan UU PPN kemudian menarik kesimpulan dari hasil analisis tersebut.
ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN GUNA MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT. BUMI SARANA BETON Andi Rustam; Mira Mira; Aswar Aswar; Ika Sartika
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2536

Abstract

research is done with the aim to know how to apply the tax planning conducted by PT Bumi Sarana Beton To minimize the burden of the company's income tax. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The data obtained in the analysis using a descriptive analysis is to exercise data of the commercial financial statements and the existing fiscal reports. The results showed that the application of tax planning by the company has been in accordance with the prevailing tax laws and with the implementation of taxation planning hence the saving of income tax expenses amounted to Rp 133,456,401.
Prosedur Penerapan Anggaran Belanja dalam Kegiatan Operasional pada PT Perkebunan Nusantara Aisyah Aulia Putri; Mira Mira; Rini Sulistiyanti
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2487

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan anggaran belanja (studi kasus pada PTPN XIV) sudah sesuai dengan prosedur yang berlaku. Adapun jenis penelitian yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui wawancara. Hasil penelitian yang dapat ditulis menunjukkan bahwa PT Perkebunan Nusantara XIV sudah melaksanakan penerapan anggaran belanja sesuai dengan prosedur. Selayaknya perusahaan BUMN pada umumnya yaitu dimulai dengan rancangan kerja dan anggaran perusahaan (RKAP) yang disetujui melalui RUPS kemudian RKAP tersebut dipertajam dalam rencana kerja operasional (RKO). Namun prosedur penerapan anggaran belanja dalam kegiatan operasional sudah cukup baik karena setiap komoditi atau unit operasional sudah menjalankan prosedur yang diterapkan oleh perusahaan secara maksimal dan mencapai target yang sesuai pada tahun 2021. Kata Kunci : Penerapan anggaran Belanja, mekanisme penerapan anggaran, Kegiatan operasional. Abstract This study aims to determine the procedures for implementing the budget (case study on PTPN XIV) are in accordance with applicable procedures. The type of research used is descriptive qualitative with data collection through interviews. The results of the research that can be written indicate that PT Perkebunan Nusantara XIV has implemented the implementation of the budget in accordance with the procedures. Like a state-owned company in general, starting with the company's work plan and budget (RKAP) which was approved through the GMS, then the RKAP was sharpened in the operational work plan (RKO). However, the procedure for implementing the expenditure budget in operational activities is quite good because every commodity or operational unit has carried out the procedures implemented by the company to its full potential and achieved the appropriate target in 2021. Keywords: Budget implementation, budget implementation mechanism, Operational activities.
Pengaruh Good Corporate Governance terhadap Tax Avoidance (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI) Salam Salam; Zamrah Mustainah Ramadhani2; Mira Mira; Muhaimin Muhaimin; Sultan Sarda
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1670

Abstract

Abstrak Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI). Dibimbing oleh Pembimbing I Muchran BI. dan Pembimbing II Mira. Penelitian ini bertujuan untuk menguji Pengaruh Good Corporate Governance terhadap Tax Avoidance. Jenis data yang digunakan ialah data sekunder berupa laporan tahunan perusahaan perbankan yang listing di Bursa Efek Indonesia (BEI) periode 2016-2019. Sampel yang digunakan berjumlah 25 perusahaan perbankan sehingga total sampel penelitian sebanyak 100. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan pendekatan kausalitas. Teknik analisis data penelitian menggunakan uji asumsi klasik, analisis regresi linear berganda serta pengujian hipotesis dengan bantuan program SPSS 25. Berdasarkan hasil pengujian yang dilakukan pada penelitian ini diketahui bahwa secara parsial kepemilikan institusional dan dewan komisaris independen tidak berpengaruh signifikan terhadap tax avoidance, sedangkan komite audit memiliki pengaruh yang signifikan terhadap tax avoidance. Kata kunci : Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit, Tax Avoidance. Abstract The Effect of Good Corporate Governance on Tax Avoidance (Empirical Study on Banking Companies Listed on the IDX). Supervised by Advisor I Muchran BI. and Second Advisor Mira. This study aims to test the effect of good corporate governance on tax avoidance. The type of data used is secondary data in the form of annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. The sample used amounted to 25 banking companies so that the total research sample was 100. The type of research used is quantitative research using a causality approach. Research data analysis techniques use classical assumption tests, multiple linear regression analysis and hypothesis testing with the help of the SPSS 25 program. Based on the results of tests conducted on this study it is known that partially institutional ownership and an independent board of commissioners have no significant effect on tax avoidance, while the audit committee has a significant influence on tax avoidance. Keywords : Institutional Ownership, Independent Board of Commissioners, Audit Committee, Tax Avoidance
Co-Authors Aisyah Aulia Putri Andi Arman Andi Risfan Rizaldi Andi Rustam Aswar Aswar Chandra Fitra Arifianto Djunaedi Djunaedi Ika Sartika Ilham Ilham Muh Alfian Muhaimin Muhaimin Muhammad Rusydi Muttiarni Muttiarni Nadia Dewi Zettira Nasrullah Nasrullah Nurfadilla K Nurinaya Nurinaya Nurtasyiah Herman Oman Farhurohman Reichan Luiyyan Addani Ria Lestari P. Rini Sulistiyanti Rustan Rustan Salam Salam Salam Siti Nurbaya Sri Adila Nurainiwati Sri Andayaningsih Sultan sarda Syaifullah Syaifullah Syarthini Indrayani Ummi Murdilah Yulia Nugrahini Zamrah Mustainah Ramadhani2