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All Journal Jurnal Akuntansi dan Pajak JMM (Jurnal Masyarakat Mandiri) BJRA (Bongaya Journal of Research in Accounting) Jurnal Ekonomika Jurnal Ekonomika Nobel Management Review Al-Buhuts (e-journal) Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis JER Indonesian Journal of Innovation Multidisipliner Research
Nurul Fuada
Departement Akuntansi, Universitas Muhammadiyah Makassar
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PEMBERIAN INSENTIF PAJAK BAGI PELAKU UMKM DI MASA PANDEMI COVID 19 Ainun Arizah; Khadijah Darwin; Nurul Fuada
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4286

Abstract

Abstract The COVID-19 pandemic that is felt throughout the world has had a significant impact on almost all levels of society. The Indonesian government has issued various policies to maintain economic stability. MSME actors as taxpayers are required to report their monthly business realization reports if they want to get tax incentives. This study focuses on understanding the application of PMK No. 9 of 2021 regarding MSME tax incentives borne by the government. In this case, how MSMEs interpret the existence of these tax incentives for the sustainability of their business. This study uses a qualitative method in the form of a case study by conducting interviews with related informants. The results of the study found that government policies provide tax incentives for MSME actors by issuing PMK No. 9 of 2021 was carried out as a positive response to the government seeing the continuity of MSME businesses which began to falter during the Covid 19 pandemic. The culinary sector was chosen because culinary is one of the basic needs which certainly generates considerable profits compared to other sectors. The Covid 19 pandemic that was felt by the culinary sector MSMEs made them also have to experience economic difficulties. Access to information that is not as 'open' as access to other information related to tax incentives makes MSME actors not access this information at the beginning of the policy and the use of tax incentives from the government is still quite burdensome for MSME actors because of the requirement to report monthly business realization reports. Keywords : COVID – 19, Insentif Pajak, UMKM
Analisis Faktor-Faktor Penentu Dividend Policy Pada Perusahaan Publik Sektor Makanan dan Minuman Nurul Fuada; Amiruddin Amiruddin; Syarifuddin Rasyid; Darmawati; Rahmawati Hs
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4822

Abstract

This study aims to identify the determinants of dividend policy based on financial ratio data. The determinants of dividend policy consist of Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Earning Ratio (PER). The sample of this research is public companies in the food and beverage sector. The results of this study indicate that the determinants consisting of ROA, CR, DER, and PER have no effect on dividend policy which indicates that the number of financial ratios from the value of ROA, CR, DER and PER does not encourage the amount of dividend policy. Thus, companies in making dividend distribution decisions tend to be more determined by other variables than ROA, CR, DER, and PER.
Pengaruh Implementasi QRIS, Kualitas Produk, Dan Harga Terhadap Peningkatan Pendapatan Café Kabupaten Gowa Rafila Rafila; Muhaimin Muhaimin; Nurul Fuada
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.523

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi Quick Response Code Indonesian Standard (QRIS), kualitas produk, dan harga terhadap peningkatan pendapatan café di Kabupaten Gowa. Latar belakang penelitian ini didasarkan pada perkembangan sistem pembayaran digital serta meningkatnya persaingan usaha café yang menuntut pelaku usaha untuk berinovasi dalam meningkatkan pendapatan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif untuk mengetahui hubungan antar variabel. Populasi dalam penelitian ini adalah pemilik café di Kecamatan Somba Opu, Kabupaten Gowa, dengan jumlah sampel sebanyak 45 responden yang ditentukan menggunakan rumus Slovin. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada responden yang kemudian dianalisis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial implementasi QRIS berpengaruh positif dan signifikan terhadap peningkatan pendapatan café (t = 4,851; sig = 0,000). Selain itu, kualitas produk juga berpengaruh positif dan signifikan (t = 2,446; sig = 0,019), yang menunjukkan bahwa semakin baik kualitas produk yang ditawarkan, maka semakin tinggi tingkat pendapatan yang diperoleh. Variabel harga juga memiliki pengaruh positif dan signifikan (t = 6,350; sig = 0,000), yang mengindikasikan bahwa penetapan harga yang tepat mampu menarik konsumen dan meningkatkan penjualan. Nilai koefisien determinasi (R²) sebesar 0,849 menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan 84,9% variasi peningkatan pendapatan café, sedangkan sisanya sebesar 15,1% dipengaruhi oleh faktor lain di luar penelitian. Dengan demikian, optimalisasi penggunaan QRIS, peningkatan kualitas produk, serta strategi penetapan harga yang tepat menjadi faktor penting dalam meningkatkan pendapatan café di Kabupaten Gowa.
Co-Authors Amiruddin Amiruddin Amran Amran Arizah, Ainun Asbi Amin Darmawati Khadijah Darwin Muhaimin Muhaimin Muhammad Adil Muryani Arsal Rafila Rafila Rahmawati Hs Rezky Vivi Elfhita Syarifuddin Rasyid wahyuni