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PENGARUH MOBILITAS MODAL TERHADAP PERTUMBUHAN EKONOMI DI SULAWESI SELATAN Muarif Leo; Janna Meilani Ode
Management Insight: Jurnal Ilmiah Manajemen Vol 16, No 1 (2021): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/insight.16.1.95-106

The purpose of this research is 1)to examine and explain the effect of working capital, investments and consumption simultaneously positive and significant impact on economic growth in the Southeast. 2) to examine and explain the effect of working capital on economic growth. 3) To examine and explain the effect of the investment on economic growth 4) To examine and explain the effect of consumption to economic growth. The method used is quantitative research and using secondary data. Data analysis technique using multiple regeresi with the help of a software program Eviews 9.0. The results showed that 1) Consumption partially significant and positive impact on economic growth. 2) The investment is partially significant and positive impact on economic growth 3) Working capital is partially not significant and positive impact on economic growth. 4) Consumption, investment and working capital simultaneously significant and positive impact on economic growth.

Pengaruh Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pendapatan sebagai variabel Moderating Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Herman Herman; Muhammad Resky Arwana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.953

This study aims to determine the effect of motor vehicle tax waiver policy on taxpayer compliance and how income moderates the effect of motor vehicle tax waiver policy on motor vehicle taxpayer compliance. The type of research used is quantitative research with primary data. The data technique collection is a questionnaire media. The population in this case is taxpayers who are served by the SAMSAT office region Baubau, South Est Sulawesi which utilizes the motor vehicle tax waiver policy, totaling 10,600 taxpayers. by using the Slovin formula, the minimum number of samples is 99. The sample determination uses purposive sampling method. Next, the researchers distributed questionnaires. The number of questionnaires that can be processed is 81 questionnaires while the rest cannot be processed because they are incomplete or not returned. The data analysis technique in this research is Moderated Regression Analysis (MRA). The results showed that the motor vehicle tax whitening policy had no significant effect on motor vehicle tax compliance. Taxpayer income has a significant and positive effect on taxpayer compliance with motor vehicle taxes. Taxpayer income has no significant effect on the relationship between motor vehicle tax waiver policy and motor vehicle tax compliance. This study also shows that the income variable is categorized as a moderating predictor variable.

ANALISIS PENGARUH INSENTIF TERHADAP KINERJA PELAYANAN PUBLIK PADA PEGAWAI RUMAH SAKIT JIWA KENDARI Muarif Leo leo
Journal of Economic, Public, and Accounting (JEPA) Vol 3 No 1 (2020): Journal of Economic, Public and Accounting (JEPA)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v3i1.762

performance of public services to the employees of Kendari City Mental Hospital. The design of the study is a quantitative research. The population in this study were employees of the Department of Mental Hospital of Kendari as many as 68 people, using proportionate random sampling using sampling Retrieval of data in the form of interviews and questionnaires. The technique of data analysis using multiple regression models with SPSS 24. The results showed that the incentives consist of material incentives and non-material incentives have a significant effect on the performance of public services in the Department of Mental Hospital of Kendari.

Analysis Of Conventional Methods And Activity Based Costing (ABC) Methods In Determining Product Cost Unit In Bagoster Business Baubau City Herman; Irmawati Alimuddin; Winda Ayu Virginia; Muarif Leo; Muhammad Akbar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.304

The selling price of a product can be a company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the recording of product costs a unit using the conventional method and the activity based costing (ABC) method in the Bagoster Business in Baubau City using descriptive statistical quantitative methods. The types of products produced are Fried Meatballs, Monster Fried Meatballs, Tofu Walik, and Monster Fried Indomie. Fried Meatballs, the cost a unit of the conventional method and the ABC method were Rp 12,025.71 and Rp 11,955.66, respectively. Monster Fried Meatballs, the cost a unit for the conventional method and the ABC method is Rp 12,250 and Rp 15,543.85, respectively. Tofu Walik, the unit costs of the conventional method and the ABC method are Rp. 13,129 and Rp. 13,965,157, respectively. Monster Fried Indomie, the cost a unit for the conventional method and the ABC method is Rp. 15,025 and Rp. 11,435.816, respectively. Results of the study, two methods present different results, but ABC method provides a more accurate recording because it charges costs based on cost activities that occur in the product, not equating costs to all products like the conventional method pattern

Analisis Return of Asset (ROA) dan Return of Equity (ROE) pada Perusahaan Transportasi PT. Blue Bird Muarif Leo; Herman Herman
Jurnal Ekonomi & Bisnis Vol 1 No 1 (2022): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

This study aims 1) To determine the return on assets (ROA) obtained by the company PT. Blue Bird, 2) To interpret the return on assets (ROA) obtained by the company PT. Blue Bird, 3) To find out the return of equity (ROE) obtained by the company PT. Blue Bird, 4) To interpret the return of equity (ROE) obtained by the company PT. Blue Bird. The results of this study indicate that the company's profit of PT Blue Bird reached more than four hundred billion in 2018, but in the following year until 2020 the net profit generated by the company is decreasing even in 2019 the company suffered a very large loss, which touched the number more than one hundred and sixty billion, this is due to a pandemic experienced by the world so that it has an impact on company income, especially in the transportation sector, this is also due to regulations achieved by the government to prevent the spread of the corona virus by prohibiting people from traveling so that it will certainly greatly impacted the income of businesses in the transportation sector such as PT Blue Bird.

Pendampingan Penyusunan Laporan Keuangan Sederhana Bagi UMKM Kopi di Desa Kaongke-ongkea, Kecamatan Pasarwajo, Kabupaten Buton Herman Herman; Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Resfika Aswira; Nurdin Nurdin
Abdimas Universal Vol. 4 No. 2 (2022): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i2.242

Buton Regency has potential in developing commodities, especially coffee, which is located in the village of Kaongke-ongkea, Pasarwajo District and is the first coffee village in Buton land. The problem faced by coffee UMKM entrepreneurs is that they do not yet know how to compile financial reports in a simple way, therefore the purpose of this service is to provide knowledge and understanding so that coffee UMKM entrepreneurs in Kaongke-ongkea Village can be independent, especially in recording and compiling financial reports in a timely manner. simple. This community activity program uses mentoring and training methods in the form of simple examples of transactions related to business in the coffee sector. With this service program, coffee UMKM entrepreneurs in Kaongke-Ongkea Village are expected to improve their understanding, knowledge and skills and be independent in compiling simple financial reports.

ANALISIS PENGARUH INSENTIF TERHADAP KINERJA PELAYANAN PUBLIK PADA PEGAWAI RUMAH SAKIT JIWA KENDARI Muarif - Leo
JEP (Jurnal Ekonomi Pembangunan) Vol 10, No 2 (2020): JEP (Jurnal Ekonomi Pembangunan)
Publisher : Universitas Halu Oleo

The purpose of this research is to find, test and measure the effect of incentives on the performance of public services to the employees of Kendari City Mental Hospital. The design of the study is a quantitative research. The population in this study were employees of the Department of Mental Hospital of Kendari as many as 68 people, using proportionate random sampling using sampling Retrieval of data in the form of interviews and questionnaires. The technique of data analysis using multiple regression models with SPSS 24. The results showed that the incentives consist of material incentives and non-material incentives have a significant effect on the performance of public services in the Department of Mental Hospital of Kendari.

ANALISIS PENGARUH INSENTIF TERHADAP KINERJA PELAYANAN PUBLIK PADA PEGAWAI RUMAH SAKIT JIWA KENDARI Muarif - Leo
JEP (Jurnal Ekonomi Pembangunan) Vol 10, No 2 (2020): JEP (Jurnal Ekonomi Pembangunan)
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57206/jep_uho.v10i2.13019

The purpose of this research is to find, test and measure the effect of incentives on the performance of public services to the employees of Kendari City Mental Hospital. The design of the study is a quantitative research. The population in this study were employees of the Department of Mental Hospital of Kendari as many as 68 people, using proportionate random sampling using sampling Retrieval of data in the form of interviews and questionnaires. The technique of data analysis using multiple regression models with SPSS 24. The results showed that the incentives consist of material incentives and non-material incentives have a significant effect on the performance of public services in the Department of Mental Hospital of Kendari.

Pengaruh Literasi Keuangan dan Digital Terhadap Preferensi Bank Digital Muhammad Basri; Muarif Leo
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.659

Banking is a growing sector that can drive economic growth; by continuing to adapt, banks are adopting digital technology to survive. Currently, the challenges of the digital world are increasing. Banks must not only compete with other banks but also must be able to compete with other financial technology companies. One way to adapt and survive in this era is with the emergence of digital banks. The public must also be educated about these digital banking services because financial and digital literacy must be understood first. This research aims to find out and confirm the relationship between financial literacy and digital literacy with consumer preference for digital banks. This type of research is descriptive research with a quantitative approach using primary data. The results obtained are: Financial literacy partially affects consumer preferences for digital banks; Digital literacy partially affects consumer preferences for digital banks; Financial literacy and digital literacy simultaneously affect consumer preferences for digital banks. This research aims to contribute to the development of digital banks in Indonesia

PELATIHAN PEMBUATAN KRIPIK, PENGEMASAN DAN PERHITUNGAN HARGA POKOK PRODUKSI BAGI UMKM Muarif Leo; Herman Herman; Winda Ayu Virginia; Irmawati Alimuddin; Misran Misran
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol 6, No 2 (2023)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v6i2.2799

Keripik Talas merupakan salah satu komoditi yang ada di desa kaongke-ongkea yang dapat dikembangkan untuk peningkatan pendapatan bagi UMKM, kegiatan pengabdian ini berupa pelatihan kepada salah satu UMKM yang dimana pelaku UMKM ini belum mengetahui bagaimana cara mengelola umbi talas menjadi sebuah makanan instan atau siap saji dengan beberapa varian rasa serta bagaimana cara menentukan harga pokok penjualan. Oleh karena itu tujuan dilakukannya pengabdian ini untuk memberikan pemahaman dan pelatihan mulai dari tata cara mengelola, pengemasan, perhitungan harga pokok penjualan, dan sampai pada pelatihan teknik pemasaran.

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