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HOW ERRORS MADE IN ESSAY WRITING: AN ANALYSIS USING GRAMMARLY SOFTWARE IN EFL STUDENTS Ismawati Ismawati; Erwin Akib; Arief Muhsin
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol 9, No 1 (2021): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Litera
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v9i1.1815

Abstract

Errors in writing are naturally made in EFL teaching. This research aimed to find out the errors of correctness, clarity, engagement, delivery, and plagiarism in student essay writing using Grammarly Software in the third semester of English education. This research conducted at Muhammadiyah University of Makassar. The researcher used the descriptive quantitative method. The participants were 21 students from the third semester at English education of University Muhammadiyah of Makassar. The study took sample by apply purposive sampling. The instrument of this research is the students’ essay writing. The research results found 452 errors based on Grammarly software made by the third semester in English education at University Muhammadiyah of Makassar. Those errors can classify as follow: 73.5% errors of correctness, 17.5% errors of clarity, 7.7 % errors of engagement, 1.3% errors of delivery, and 0% errors of plagiarism.
AUDIT KEPATUHAN PENGELOLAAN PIUTANG DALAM MEMINIMALISIR PIUTANG TAK TERTAGIH (Studi Kasus PT Bank Negara Indonesia (Persero) Tbk Cabang Makassar) Ismawati Ismawati; Naidah Naidah; Linda Arisanty Razak
Jurnal Ilmu Manajemen Profitability Vol 4, No 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3794

Abstract

This research aims to know the application of the compliance audit in the management of accounts receivable accounts receivable to minimise not collectible at PT. Bank Negara Indonesia (Persero) Tbk. Makassar Branch. Methods of analysis used in this study is a qualitative method of analysis. In this case the researchers are using a risk-based audit approach, i.e. audit approach where checking is done against the harmony between the policy and the procedures are carried out with the provision of regulation. So, PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch should be in line with regulations or procedures that have been held by Bank Indonesia (BI) in terms of financing. Based on the results of the study, pointed out that Compliance Audits conducted by the Director of compliance and Compliance Work Unit PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch has gone well in accordance with the duties and those powers and keep independensinya properly because it had working guidelines, systems and procedures of work refers to the provisions of the applicable legislation. As well as in terms of the management of accounts receivable to the customer were in accordance with the applicable procedures. Each of these stages did not escape from the supervision of the compliance group so that each part or section associated on the stage professionally responsible.
Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba: Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba Muchriana Muchran; Ismawati Ismawati; Abdul Khaliq; Wahyuni Wahyuni
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2894

Abstract

This study aims to determine the application of zakat as a deduction from individual taxable income in the National Amil Zakat Agency (BAZNAS) Bulukumba Regency. The research method used is field research, with a descriptive approach. That is describing zakat as a tax deduction. Sources are taken from various references related to the topic of the problem, namely from agency records, journals, laws and so on. The results of the study conclude that Zakat can be used as a Taxable Income Deduction if the muzakki pays zakat to BAZNAS, then BAZNAS issues the Zakat Deposit proof which later the Zakat Deposit (BZS) proof can be used as a taxable income deduction (PKP) on income tax by attaching it on the annual tax return. The inhibiting factors in the application of zakat as a deduction from taxable income are the low awareness of paying zakat, the public is not yet interested in zakat institutions, the limited number of BAZNAS or Laz authorized by the government, the reluctance of the community to include Evidence of Zakat Deposit (BZS) in the Annual SPT and the lack of socialization of zakat. as a deduction for Income Tax for Individual Taxpayers
ANALISIS LITERASI KEUANGAN, PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN USAHA MIKRO KECIL MENENGAH (UMKM) DI KECAMATAN BANGKALA, JENEPONTO Selmi Selmi; Asri Jaya; Ismawati Ismawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14635

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan pengelolaan keuangan terhadap kinerja keuangan Usaha Mikro Kecil Menengah (UMKM) di Kecamatan Bangkala, Kabupaten Jeneponto. Literasi keuangan dan pengelolaan keuangan dianggap sebagai faktor utama yang memengaruhi keberlanjutan usaha UMKM dalam menghadapi tantangan ekonomi. Dengan memahami kedua faktor ini, diharapkan UMKM mampu meningkatkan efisiensi pengelolaan keuangan dan kinerja bisnis mereka. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei. Data primer dikumpulkan melalui kuesioner yang dibagikan kepada 98 pelaku UMKM yang dipilih sebagai sampel dengan teknik simple random sampling. Analisis data dilakukan menggunakan regresi linear berganda untuk menguji hubungan antara variabel independen (literasi keuangan dan pengelolaan keuangan) dengan variabel dependen (kinerja keuangan UMKM). Selain itu, dilakukan uji asumsi klasik untuk memastikan validitas model penelitian. Hasil penelitian ini menunjukkan bahwa literasi keuangan dan pengelolaan keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Hal ini mengindikasikan bahwa semakin tinggi tingkat literasi keuangan dan semakin baik pengelolaan keuangan yang dilakukan, maka kinerja keuangan UMKM akan meningkat. Oleh karena itu, pelaku UMKM perlu meningkatkan pemahaman dan keterampilan dalam mengelola keuangan guna mencapai pertumbuhan usaha yang berkelanjutan.