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All Journal JURNAL MANAJEMEN Economy Deposit Journal ( E-DJ)
Azwar Wijaya Syam
Politeknik LP3I Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Potensi Pendapatan Pajak Hiburan Dan Kontribusinya Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kabupaten Bulukumba sudirman sudirman; Azwar Wijaya Syam
Economy Deposit Journal (E-DJ) Vol 3 No 1 (2021): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (831.506 KB) | DOI: 10.36090/e-dj.v3i1.1074

Abstract

This study aims to determine the potential for entertainment tax revenue and its contribution to local revenue at the Bulukumba Regency Regional Revenue Agency. The research method used is descriptive research with a quantitative approach, secondary data sources are the Budget Report and Realization of Regional Original Revenue, Entertainment Tax managed by the Regional Revenue Agency of Bulukumba Regency from 2018 to 2020. To find out about the potential, effectiveness and contribution of revenue entertainment tax in Bulukumba district. This research was conducted from April 22, 2021 to May 22, 2021. The results show that the potential for entertainment tax in 2018-2020 fluctuates, namely increasing and decreasing for the period 2018 - 2021. The effectiveness of entertainment tax revenues in Bulukumba district is less effective because each year it does not exceed the target. The contribution of the entertainment tax to the Bulukumba district's local tax revenue is very low because there are still many entertainment venues that have not been taxed and are also affected by restrictions on community activities due to the COVID-19 pandemic which can lead to a decrease in the contribution of entertainment taxes to Bulukumba district's income. Efforts to increase entertainment tax revenue and its contribution to local revenue at the Bulukumba Regency Regional Revenue Agency can be done by counseling the public or taxpayers about the importance of paying taxes for regional development and it is better if the organizers of entertainment venues that have not been confirmed as taxpayers are immediately confirmed as taxpayers. taxpayer.
WORK CULTURE AS A MEDIATOR: THE IMPACT OF THE WORK ENVIRONMENT AND COMPENSATION ON TEACHER PERFORMANCE AT THE FIRDAUS FOUNDATION, MAROS REGENCY Salmah Harun; Azwar Wijaya Syam; Sufardi
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol. 9 No. 2 (2024): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to investigate the influence of the work environment and compensation on the performance of teachers with work culture as mediators at the Firdaus Foundation. Using a quantitative approach with path analysis (Partial Least Squares, PLS), this study involved a sample of 32 teachers. The results of the study show that the work environment and compensation have a significant influence on work culture. However, work culture does not have a significant effect on teacher performance, and the work environment also does not have a significant impact on teacher performance directly. In addition, the indirect influence of the work environment on teacher performance through work culture is not significant, and work culture cannot mediate the influence of compensation on teacher performance. Although compensation showed a significant influence on teacher performance, these results did not support the hypothesis that compensation directly affected teacher performance. This study concluded that although work environment and compensation variables have a significant effect on work culture, work culture and work environment do not directly affect teacher performance. The originality of the research lies in the use of work culture as a mediator in the context of the influence of work environment and compensation on teacher performance, providing new insights that are different from the findings of previous research.
AN EMPIRICAL STUDY ON THE INFLUENCE OF BUDGET PLANNING AND FINANCIAL ACCOUNTABILITY ON THE PERFORMANCE OF FINANCIAL MANAGERS AT THE OFFICE OF THE MINISTRY OF RELIGION OF MAKASSAR CITY haeruddin haeruddin; Ibrahim Ahmad2; Muhammad Abbas; Azwar Wijaya Syam; Aigistina Aigistina
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol. 9 No. 3 (2024): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this study is to determine the influence of budget planning and financial accountability on the performance of financial managers partially and simultaneously. This study uses a quantitative approach. The research population consisted of 41 financial managers in the agency, and the sample was drawn using the saturated sample method. Data collection was carried out through questionnaires designed to measure budget planning variables, financial accountability, and financial manager performance. The collected data will be analyzed using SPSS software, with analysis steps that include descriptive tests to describe the characteristics of respondents, as well as validity and reliability tests to ensure the accuracy of the research instruments. Furthermore, multiple linear regression analysis will be carried out to test the influence of each independent variable on the dependent variable, as well as hypothesis testing through the t-test to determine the individual influence and the F test. Based on the results of this study, it can be concluded that budget planning and financial accountability have a significant influence on the performance of financial managers at the Office of the Ministry of Religion of Makassar City. Good budget planning allows for more efficient allocation of resources and alignment with organizational goals. Meanwhile, accountable financial accountability ensures that every use of the budget can be accounted for, increasing trust and transparency in financial management. Simultaneously, good financial planning and accountability create synergies that have a positive impact on an organization's financial performance, demonstrating that both are key pillars in effective and efficient financial management.
Co-Authors Aigistina Aigistina Haeruddin Haeruddin Ibrahim Ahmad2 Muhammad Abbas Salmah Harun sudirman sudirman Sufardi