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THE EFFECT OF ACCOUNT REPRESENTATIVE PERFORMANCE, SELF ASSESSMENT SYSTEM, AND TAX SERVICE QUALITY ON TAXPAYER COMPLIANCE (Empirical Study of Individual Taxpayers on KP2KP Sidrap) Sri Dewi Puspitasari; Muhammad Asdar; Musran Munizu
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 4 No 1 (2021)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v4i1.425

Abstract

Indonesia has made various efforts to optimize all types of revenue as a source of state revenue that is used to finance all public interests, one of which is needed and most important is the active participation of its citizens to contribute to the country in the form of taxes so that all development needs can be financed. Taxes are compulsory contributions to the state that are owned by private persons or entities that are compelling based on law, without receiving direct compensation, and are used for state needs for the greatest prosperity of the people. The purpose of this study was to analyze the effect of account representative performance, self-assessment system, and service quality on individual taxpayer compliance at KP2KP Sidrap. This research is a quantitative study by taking samples, namely individual taxpayers who are registered at KP2KP, considering that there are quite a lot of taxpayers, the Slovin formula is used so that the total sample size is 98 respondents. The data collection technique is through observation and questionnaires, while the data analysis technique uses multiple linear regression analysis. The findings show that the performance of the Account Representative has a significant effect on taxpayer compliance at KP2KP Sidrap. Self Assessment System has a significant effect on taxpayer compliance at Sidrap KP2KP, and the quality of Tax Service has a significant effect on taxpayer compliance at KP2KP Sidrap.
Sifat Kimia Kayu Eboni pada Perbedaan Pola Strip dan Arah Radial (Chemical Properties of Diospyros celebica Bakh. in Different Streaks Pattern and Radial Direction) Muhammad Asdar; Tibertius A Prayitno; Ganis Lukmandaru; Eny Faridah
Jurnal Ilmu dan Teknologi Kayu Tropis Vol 14, No 2 (2016): Jurnal Ilmu dan Teknologi Kayu Tropis
Publisher : Masyarakat Peneliti Kayu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.892 KB) | DOI: 10.51850/jitkt.v14i2.349

Abstract

The heartwood of ebony displayed series of axial and alternating black and paler streaks. Accordingly, ebony from Central Sulawesi was classified in two different streaks patterns i.e. SL (spider web) and batang macis (matches stick). We investigated the chemical properties (holocellulose, cellulose, lignin, extractive content, ash and pH value) of sapwood, intermediate, and heartwood from the different streaks patterns of ebony wood.  The mean value of holocellulose, cellulose, lignin, ethanol-toluena extractive,  hot water extractive, ash contents, and pH value were 76.59±3.02%, 50.62±4.86%, 26.72±3.05%, 9.71± 2.97%, 13.54±1.43%, 0.97±0.32%, 5.56±0.39, respectively.  On the basis of t-test, holocellulose, cellulose, and hotwater soluble contents were differed significantly between the two streaks patterns.  Analysis of variance showed the radial direction also affected significantly on the chemical contents.  The contents of the holocellulose, cellulose, lignin, extractive ethanol-toluen and ash were significantly differed among sapwood, intermediate and heartwood.  The heartwood showed higher levels of cellulose, lignin, ethanol-toluena extractive and ash contents than those of other parts.  On the contrary, the lowest levels of cellulose, lignin, and ash contents and pH value were found in the intermediate wood region.Keywords: chemical properties, Diospyros celebica, radial direction, spider web, streaks pattern
Pengaruh Tingkat Pendidikan dan Motivasi Kerja Terhadap Kinerja Pegawai Risman Risman; Muhammad Asdar
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1718

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh tingkat pendidikan dan motivasi kerja terhadap kinerja pegawai Badan Penanggulangan Bencana Daerah Provinsi Sulawesi Selatan. Populasi dalam penelitan ini adalah seluruh Pegawai Negeri Sipil Badan Penanggulangan Bencana Daerah Propinsi Sulawesi Selatan yang berjumlah 44 orang pegawai. Adapun teknik pengambilan sampel yang digunakan yaitu sampling sensus, dimana semua anggota populasi dijadikan sampel. Data dalam penelitian ini menggunakan data primer yang dikumpulkan dengan menyebar kuesioner kepada seluruh responden, dengan teknik analisis data menggunakan uji validitas dan reliabiilitas, uji asumsi klasik, analisis regresi linear berganda serta pengujian hipotesis. Hasil penelitian yang dilakukan menemukan bahwa variabel tingkat pendidikan tidak memiliki pegaruh terhadap kinerja. Hal ini disebabkan beragamnya latar belakang tingkat pendidikan pegawai yang ada pada kantor Badan Penanggulangan Bencana Daerah Provinsi Sulawesi Selatan. Keberagaman pendidikan ini mengakibatkan tingkat pendidikan dan kesesuaian pendidikan menjadi faktor dalam kinerja. Sementara variabel motivasi kerja memberikan pengaruh positif terhadap kinerja. Hal ini disebabkan pegawai yang ada pada Badan Penanggulangan Bencana Daerah Provinsi Sulawesi Selatan lebih menganggap dorongan untuk mendapatkan sesuatu akan menjadi pemicu yang lebih dominan untuk meningkatkan kinerja.Kata Kunci: tingkat pendidikan; motivasi; kinerja.AbstractThis study aimed to determine and analyze the effect of education level and work motivation on the performance of employees of the Regional Disaster Management Agency of South Sulawesi Province. The population in this research is all Civil Servants of the Regional Disaster Management Agency of South Sulawesi Province, totaling 44 employees. The sampling technique used is census sampling, where all population members are sampled. This study used primary data collected by distributing questionnaires to all respondents, with data analysis techniques using validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The research results found that the education level variable did not affect performance. This is due to the various educational backgrounds of employees at the Office of the Regional Disaster Management Agency of South Sulawesi Province. This academic diversity results in the level of education and the suitability of education being a performance factor. At the same time, the work motivation variable positively influences performance. This is because employees at the Regional Disaster Management Agency of South Sulawesi Province consider the urge to get something to be a more dominant trigger to improve performance.Keywords: level of education; motivation; performance.
SEBARAN, POTENSI DAN KUALITAS KAYU EBONI (Diospyros celebica Bakh.) DI SULAWESI Muhammad Asdar; T.A. Prayitno; Ganis Lukmandaru; Eny Faridah
Agroland: Jurnal Ilmu-ilmu Pertanian Vol 22, No 2 (2015)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.542 KB)

Abstract

Ebony (Diospyros celebica Bakh.) isan endemic species of Sulawesi. The heartwood of ebony is composed of a series of axial and alternating black and paler streaks. Thisstreak pattern determinesof wood quality. Excessive exploitation causes ebony become scarce and has been classified as vulnerable by IUCN and Appendix II by UNEP - WCMC. Currentdistribution, potency (standing stock) and wood quality of each natural habitat of ebony in Sulawesi are not yet known. This study aims to determine the distribution, potency and wood quality on its natural habitat in Sulawesi. Standing stock data obtained with inventory and the results of the previous inventory.  GPS coordinates of each habitat is taken to make a map. Streaks quality class based on ebony factory standard in Palu and Makassar. The results showed that habitat of ebony was naturally found in Districts of Gowa, Maros, Pangkep, Barru, Sidenreng Rappang, Luwu, Luwu Timur (South Sulawesi Province), Mamuju (West Sulawesi Province), Donggala, Parigi Moutong, Poso and Morowali (Central Sulawesi Province).  The highest standing stock was found at Cenrana, Maros which is about 95,05 m3ha-1.  Most of the remaining ebony habitat were found in the protected areas. Wood quality class A and B were found in Sausu and Poso while other areas classified as class C. Key Words:  Ebony Wood,  Endemic Species Of Sulawesi, Strike Quality 
Efektivitas Edlink Sebagai Media Pembelajaran Jarak Jauh Dimasa Pandemi Mahasiswa Komunikasi Penyiaran Islam IAIN Parepare Nurginayah; Rizal Rahmat; Rahayu Ramadhani; Muhammad Asdar; Reza Putra
Journal of Media and Communication Studies Vol 1 No 1 (2022): JOURMICS : Journal of Media and Communication Studies
Publisher : Communication and Islamic Broadcasting Studies IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.623 KB) | DOI: 10.35905/jourmics.v1i1.3230

Abstract

Islamic Broadcasting Communication Student IAIN Parepare is one of the study programs that uses Edlink as a distance learning medium. The use of edlink has started since the beginning of the odd semester of the 2020 academic year until now. Therefore, researchers are interested in researching the effectiveness of Edlink as a distance learning medium during the pandemic of Islamic Broadcasting Communications IAIN Parepare students. Overall, based on the results of the research which were then analyzed quantitatively, it is known that the effectiveness of using Edlink as a distance learning medium during the pandemic of Islamic Broadcasting Communication Students IAIN Parepare can be said to be quite effective. Most of the Islamic Broadcasting Communications Students of IAIN Parepare chose to use Edlink as a distance learning medium because of Edlink's ability to make it easier for students to receive or send assignments, the application is quite light, helps interaction between students and lecturers and the video conferencing feature where these things are not This can be done through other distance learning media. As for the things that hinder the effectiveness of Edlink as a distance learning medium, namely the problem of understanding the material, inadequate internet network, undisciplined lecture time, and the absence of facilities such as laptops.
Pengaruh Perilaku Pegawai terhadap Efektivitas Kerja Pegawai Risman Risman; Muhammad Asdar
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1717

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh sikap kerja, tanggungjawab,  inisiatif dan kedisiplinan terhadap efektivitas kerja pegawai pada Kantor Sekretariat DPRD Kota Parepare. Populasi dalam penelitian ini terdiri dari seluruh pegawai negeri sipil yang berada pada Kantor Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD) Kota Parepare yang berjumlah 53orang dengan metode penarikan sampel yaitu metode sensus. Penelitian ini menggunakan data primer yang dikumpulkan dengan menyebar kuesioner kepada seluruh responden. Data yang telah dikumpulkan akan dianalisis dengan uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas) dan menguji seluruh hipotesis yang akan dibuktikan melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Data dianalisis dengan menggunakan program SPSS 22. Hasil penelitian ini menunjukkan bahwa perilaku tanggungjawab, inisiatif dan perilaku kedisiplinan berpengaruh positif dan signifikan terhadap efektivitas kerja pegawai Sekretariat DPRD Kota Parepare. Sementara perilaku sikap kerja berpengaruh tidak signifikan terhadap efektivitas kerja pegawai Sekretariat DPRD Kota Parepare.Kata Kunci: Sikap Kerja; Tanggungjawab; Inisiatif; Kedisiplinan dan Efektivitas Kerja Pegawai
STRATEGI HERALD SULSEL DALAM MENANGKAL INFORMASI HOAX DI ERA DISRUPSI MEDIA Ramah Praeska; Nur Alim Djalil; Muhammad Asdar
Learning Society: Jurnal CSR, Pendidikan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2023): Desember
Publisher : Program Studi Pendidikan Masyarakat, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/ls.v4i2.3121

Abstract

Hasil penelitian menunjukkan bahwa Strategi Herald Sulsel Dalam Menangkal Informasi Hoax di Era Disrupsi Media dilakukan dengan beberapa strategi, yakni Verifikasi Fakta (Fact-Checking), Pendidikan Kode Jurnalistik, Transparansi Sumber, Respons Cepat, Hukum dan Sanksi, serta Monitoring Media Sosial. Hasil dari pelaksanaan strategi Herald Sulsel sebagai media online membawa dampak positif. Perlu diingat bahwa tidak ada solusi tunggal untuk menangkal hoax di era disrupsi media. Diperlukan upaya bersama dari pihak-pihak terkait, termasuk media online, pemerintah, dan masyarakat untuk menciptakan lingkungan media yang lebih aman dan dapat dipercaya
THE INFLUENCE OF PRICE DISCOUNTS, BONUS PACKS, AND IN-STORE DISPLAYS ON CONSUMER IMPULSE BUYING BEHAVIOR DECISIONS AT HYPERMART MALL PANAKKUKANG MAKASSAR Sitti Aisyah Muthmainna K. Samma; Muhammad Asdar; Nurdjanah Hamid
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.179

Abstract

The results of this study indicate that: (1) there is a positive influence Price discount (X )1 on Consumer Impulse Buying Behavior Decisions at Hypermart Mall Panakkukang Makassar, as evidenced by the t value of 2.595> t table 1.988 with a significance value of 0.011 <0.05; and regression coefficient of 0 .400. (2) there is a positive influence of Bonus pack (X2 ) on Consumer Impulse Buying Behavior Decisions at Hypermart Mall Panakkukang Makassar, evidenced by the value of t count of 2.186> t table 1.988 with a significance value of 0.031 <0.05 ; and a regression coefficient of 0.273. (3) There is a positive effect of In-store display (X3 ) on Consumer Impulse Buying Behavior Decisions at Hypermart Mall Panakkukang Makassar, as evidenced by the t value of 2.763> t table 1.988 and a significance value of 0.007 <0.05; and a regression coefficient of 0.479. (4) Price discount (X1 ) Bonus pack (X2 ) and In-store display (X )3 together have a positive effect on Consumer Impulse Buying Behavior Decisions at Hypermart Mall Panakkukang Makassar, evidenced by the calculated f value of 17.067> f table of 2.70 and a significance value of 0.000 <0.05. (5) In-store display variable (X3 ) is the variable that has the most dominant influence, as evidenced by its regression coefficient value of 0.479.
THE EFFECT OF WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Marta Muliani; Muhammad Asdar; Abdul Haris
Jurnal Manajemen Dan Bisnis Vol 1 No 1 (2023): Hal. 1-82
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to describe and identify or review the literature using several academic journals taken from Google Scholar. This study is based on a systematic literature search to understand how the work environment affects employee performance. There are several limitations in the definition of the journals examined in this study, namely writing obtained through Google Scholar using research-related keywords, namely performance and work environment. This research is based on a national journal which discusses the relationship between the work environment and employee performance in a company or organization that publishes journal articles, articles from 2017 to 2023. The results of the study show that the work environment where the results have a significant impact on employee performance.
STRUKTUR ANATOMI, SIFAT FISIS DAN MEKANIS KAYU KAMBELU (Buxus rolfie Vidal.) DAN KANDURUAN (Phoebe cuneata Blume) ASAL HUTAN ALAM DI SULAWESI BARAT Mody Lempang; Muhammad Asdar; Sri Rulliaty
Jurnal Penelitian Hasil Hutan Vol. 31 No. 1 (2013): Jurnal Penelitian Hasil Hutan
Publisher : BRIN Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20886/jphh.2013.31.1.27-35

Abstract

This paper excamined the anatomical and physical properties of two wood species from West Sulawesi's natural forest, i.e. kambelu (Baccus rolfir Vidal.) and kanduruan (Phoebe cuneata Blurne). The results show that the major anatomical structure of kambelu are reddish brown beurtunod, pink greyish sapwood (2-3 cm in thickness), distinct growth rings, bard, interlocked fiber, moderately fine texture and medium lustrous surface. Wbile, kanduruan anatomical properties includes brawn greyish beartwood, light brown sapwood with 5-7 cm thickness, moderately fine and uneven texture. interlocked fiber and medium lustrous surfaces, slightly slippery, hard, no specific wood pattern and odoserless. The fiber of both wood species are classified long while the cell wall thickness are medium. Both are classified as quality 1 class for pulp and paper. Kambelu and kunduruan wood densities are 0.62 and 0,63 respectively and grouped into strength class of III-1. Shrinkage percentage of kambelu is less than kanduruan wood.