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ANALYSIS OF THE IMPACT OF COVID-19 ON GROUP C EXCAVATION TAX REVENUE Farafika, Nur; Damayanti, Ratna Ayu; Usman, Asri; Zalshabila, Shavira
Contemporary Journal on Business and Accounting Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i02.44

Abstract

Purpose – This study aims to determine the impact of Covid-19 on tax revenues from taking class C minerals in Barru Regency Design/methodology/approach – The analytical method used is descriptive analysis by calculating the growth rate and contribution formula Findings – The results of this study are that Covid-19 affects the determination of target setting, revenue realization, growth rate and tax contribution for taking group C minerals in Barru Regency Originality – Sources of data used in this study are secondary data obtained through documentation and library research Keywords: Covid-19, Tax Revenue, Tax on Extraction of Minerals Group C Paper Type Research Result
APAKAH PROMOSI UNIVERSITAS TERMASUK PERTANGGUNGJAWABAN SOSIAL? Erna Pasanda; Amiruddin; Darwis Said; Ratna Ayu Damayanti
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.v5i1.107

Abstract

This study aims to determine whether the promotion carried out by the University, especially when student admission is a form of social responsibility. This research is a qualitative research with ethnometodology approach. The information used was the Chairperson of the UKI New Student Admissions Committee and who was in charge of University promotion. Research results prove that campus promotion is part of the University's initial social responsibility towards the community.
Humanist Profit In The Perspective Values Pappasang Tau Toa Mangkasara Depi, Sri; Said, Darwis; Damayanti, Ratna Ayu
Jurnal Ar-Ribh Vol 7, No 1 (2024): April 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i1.14521

Abstract

This research aims to reveal the meaning of humanist profit from the perspective of pappapata tau toa mangkasara values. The informants in this research were 5 informants, consisting of 2 business informants, 1 official informant and 2 traditional figure informants. The research uses qualitative methods by using an ethnomethodological approach with data analysis techniques: (1) organizing data, (2) grouping based on categories, themes and answer patterns, (3) testing existing assumptions or problems with the data, (4) looking for alternative explanations share data. The results of the research show that by applying the four values of Mangkasara's papangkat tau toa, namely: (1) Sopanna ellu, (2) Madiri pangngea ri crew, (3) Sakbala na ri papangkat, (4) Sipakatau sipakainge humanist profits are created as follows; the first is to bring good luck (dalle), the second is to build good relationships or develop good relationships (dekkeng), the third is financial support in the form of money (doe), the fourth is to get opportunities or chances (kaangkat).
A Phenomenological Study on the Social Meaning of Costs in the Rambu Solo' Tradition Faisal, Andi; Syarifuddin, Syarifuddin; Damayanti, Ratna Ayu; Nagu, Nadhirah
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2410

Abstract

This article aims to explore the social significance of the cost of conducting the Rambu Solo' ceremony from the perspective of the Toraja community. This research was conducted in the traditional region of Kete' Kesu' in North Toraja. The research participants consisted of traditional elders from Kesu' and families who organized the ceremonies. Data was collected through indepth interviews and participatory observations. The phenomenological approach was employed to delve of the expenses. The findings of the study revealed that the Toraja people perceive the expenses to repay the deceased relatives' kindness and as a form of accountability from children/grandchildren to their deceased parents
Nusantara Wisdom for CSR Concept Rayyani, Wa Ode; Dyastiarini, Astri; Arif, Muhammad Faisal; Syarifuddin, Safria; Hanafi, Kartini; Damayanti, Ratna Ayu
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2572

Abstract

This writing aims to propose a concept of Corporate Social Responsibility (CSR) based on the wisdom of the Bugis-Makassar community, particularly drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge nusantara. We use a three-step method consisting of content analysis through document review. The reviewed documents include news from trusted online media sources and CSR reports from various companies, which are analyzed to understand the flow of CSR funds. The third step involves extracting the values of Bugis-Makassar Sipakalebbi, Sipakatau, and Sipakainge nusantara wisdom as a framework for a just CSR concept. We found that a CSR concept based on these three Bugis-Makassar values can serve as a compass and character builder for corporate CSR initiatives in Indonesia. These three values are expected to uphold justice for society and the environment. Corporate Social Responsibility (CSR) has become an integral part of modern business practices, aimed at promoting positive impacts on society and the environment. In the context of Indonesia, this research proposes a CSR concept rooted in the wisdom of the Bugis-Makassar community, specifically drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge.
MENINGKATKAN PARTISIPASI MASYARAKAT DALAM PERENCANAAN PEMBANGUNAN GUNA MENGURANGI KEMISKINAN DI DESA JE’NETALLASA KABUPATEN GOWA Damayanti, Ratna Ayu; Syarifuddin, Syarifuddin; Haerial, Haerial
Jurnal Terapan Abdimas Vol 5, No 2 (2020)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v5i2.5593

Abstract

Abstract. Je'netallasa Village, Pallangga Sub-district, Gowa Municipality has made the community as a subject of development, no longer as an object of development in accordance with the "bottom-up" model, and as a consequence the community has participated less in the process and supervision of village development. The purpose of this service is to eliminate doubts from villagers and encourage development effort by empowering the community. Encouraging community’s inclusiveness in the form of “meaningful participation” will create active community’s empowerment in the concept of village development as both planner and supervisor, as well as encouraging factors that influence community’s participation. This service uses the participatory method, where the service provider and a community together find a solution to the problems faced by the community in order to participate in village’s development. The result of this service is the need to establish a creative house as a center of community’s creativity so that the community can engage with village’s programs through synchronizing community’s and village’s programs on an ongoing basis. Abstrak. Desa Je’netallasa Kecamatan Pallangga Kabupaten Gowa telah menjadikan masyarakat sebagai subjek pembangunan bukan lagi sebagai objek pembangunan sesuai dengan model “bottom-up”, dan konsekuensinya masyarakat kurang berpartisipasi dalam proses dan pengawasan pembangunan desa. Tujuan pengabdian ini adalah untuk menghilangkan keraguan masyarakat desa dan mendorong upaya pembangunan dengan melakukan pemberdayaan masyarakat. Mendorong inklusivitas masyarakat dalam bentuk “meaningful participation” akan menciptakan pemberdayaan aktif masyarakat dalam konsep pembangunan desa baik sebagai perencana maupun pengawas, serta mendorong faktor-faktor yang mempengaruhi partisipasi masyarakat itu. Pengabdian ini menggunakan metode berperan serta, dimana pelaku pengabdian dan masyarakat bersama-sama menemukan solusi dari masalah yang dihadapi masyarakat agar dapat berpartisipasi dalam pembangunan desa. Hasil dari pengabdian ini adalah perlunya membentuk rumah kreatif sebagai pusat kreativitas masyarakat sehingga masyarakat dapat terlibat dengan program-program desa melalui sinkronisasi program masyarakat dan desa secara berkelanjutan.  
Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya Diaraya; Gagaring Pagalung; Abdul Hamid Habbe; Ratna Ayu Damayanti
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.169 KB) | DOI: 10.26487/hebr.v1i1.1160

Abstract

This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.
Nusantara Wisdom for CSR Concept Rayyani, Wa Ode; Dyastiarini, Astri; Arif, Muhammad Faisal; Syarifuddin, Safria; Hanafi, Kartini; Damayanti, Ratna Ayu
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2572

Abstract

This writing aims to propose a concept of Corporate Social Responsibility (CSR) based on the wisdom of the Bugis-Makassar community, particularly drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge nusantara. We use a three-step method consisting of content analysis through document review. The reviewed documents include news from trusted online media sources and CSR reports from various companies, which are analyzed to understand the flow of CSR funds. The third step involves extracting the values of Bugis-Makassar Sipakalebbi, Sipakatau, and Sipakainge nusantara wisdom as a framework for a just CSR concept. We found that a CSR concept based on these three Bugis-Makassar values can serve as a compass and character builder for corporate CSR initiatives in Indonesia. These three values are expected to uphold justice for society and the environment. Corporate Social Responsibility (CSR) has become an integral part of modern business practices, aimed at promoting positive impacts on society and the environment. In the context of Indonesia, this research proposes a CSR concept rooted in the wisdom of the Bugis-Makassar community, specifically drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge.
A Phenomenological Study on the Social Meaning of Costs in the Rambu Solo' Tradition Faisal, Andi; Syarifuddin, Syarifuddin; Damayanti, Ratna Ayu; Nagu, Nadhirah
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2410

Abstract

This article aims to explore the social significance of the cost of conducting the Rambu Solo' ceremony from the perspective of the Toraja community. This research was conducted in the traditional region of Kete' Kesu' in North Toraja. The research participants consisted of traditional elders from Kesu' and families who organized the ceremonies. Data was collected through indepth interviews and participatory observations. The phenomenological approach was employed to delve of the expenses. The findings of the study revealed that the Toraja people perceive the expenses to repay the deceased relatives' kindness and as a form of accountability from children/grandchildren to their deceased parents
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Fattah, Nur Waina; Damayanti, Ratna Ayu; Idris, Muhammad Istiyansyah Ulman
APSSAI ACCOUNTING REVIEW Vol 3 No 1 (2023): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v3i1.70

Abstract

The purpose of this research is to identify the relationship between the quality of local government financial reports and factors such as human resource competence, the use of accounting information systems, and internal control systems. In 2023, the Majene Regency's regional apparatus organization hosted this study. A total of 30 samples were used for this study's quantitative, causal approach. Each sample included two respondents. This study's questionnaire took the form of a declarative statement. In this study, multiple linear regression was employed to analyze the data. Analysis of the data demonstrates that the quality of local government financial reports is positively and significantly impacted by human resource competency, the implementation of accounting information technologies, and internal control systems.
Co-Authors Abdillah Abdillah Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Aditiya, Roby Afifah Aini Indrijawati Aisyah, Andi Alam, Ade Ikhlas Amal Amiruddin Amiruddin Amiruddin Andi Arjuni K Andi Faisal, Andi Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Anugerah Harsudi Arif, Muhammad Faisal ARIFUDDIN Asri Usman Budiman Teri Cepi Pahlevi Darmawati Darmawati Darwis Said, Darwis Depi, Sri Desi Nurdiyanti Diaraya Diaraya Diaraya Diaraya, Diaraya Dody Kurnia Lumban Gaol Dody Kurnia Lumban Gaol Dyastiarini, Astri Erna Pasanda Farafika, Nur Fattah, Nur Waina Febriani Febrianti, Intan Fira Fadhilla Firman Gagaring Pagalung Gaol, Dody Kurnia Lumban Grace T. Pontoh Haerial, Haerial HAMDAN HUSAIN Hanafi, Kartini Hariatih, Hariatih Harsudi, Hidayat Hasbullah Hasbullah Helda Nelvia Idris, Muhammad Istiyansyah Ulman Indrawaty, Runy Rusdyantinah Janide, Anugrah Janssen Rantelangi Kabanga, Grace Otoviani Kartini Kartini Kusumawati, Andi Laksono Trisnantoro Lorensia Rampa' Mahlia Muis Mahlia Muis Marannu Paledung Mediaty MEDIATY Minggu, Ayu Rinathi Mispa, Sitti Mudatsir Muhammad Akhtar Muhammad Fadil Asri Muhammad Husni Muhammad Istiyansyah Ulman Idris Nada Aulia Syarif Nadhirah Nagu Nagu, Nadhirah Nirwana Nirwana Nur Hidayah Nurdiyanti, Desi NURUL RAMADHANI Pahlevi, Cepi Pakulla’, Heriani Paledung, Marannu Pontoh, Grace T Prayitno, Andi Putri Ramadhani Rahmat Hidayat Ramadany, Riska Nur Indah Resky Awaliah Reza, Muhammad Jamil Rifqi Novriyandana Rijal, Muhammad Rosmayanti Rosmayanti, Rosmayanti Salsabila, Unik Hanifah Sandra Jeanet Muntu Sanusi Fattah Shavira Zalshabila Sinosi, Sayidah Maryam Siti Haerani ST Ramlah Stanislaus, Stanislaus Suci Amal Sundari, Sri Syamsuddin Syamsudin Syarifuddin Syarifuddin La Kasse Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin*, Syarifuddin Syarifuddin, Safria THARIQ AZIS LATIF ULYA AULIA Usman, Asri Wa Ode Helda Wa Ode Rayyani Yulita, Elvin