Articles
<![CDATA[ANALISIS PENERAPAN BRAND IMAGE PADA PRODUK BULOG DI PERUM BULOG DIVRE SULSELBAR DI MAKASSAR ]]>
<![CDATA[khaidir ahmad]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[M Hidayat]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 3, No 2 (2019): AGUSTUS 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v3i2.2540
<![CDATA[Kheidir Ahmad, 2018. Analysis of the application of brand image to Bulog products at the Regional Division of Divre Sulselbar Bulog. Thesis Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. Supervised by Advisor I Abdul Muttalib and Advisor II M. Hidayat. This study aims to assess the application of brand image to Bulog products at the Regional Division of Divre Sulselbar Bulog. The type of research used in this research is qualitative descriptive research. The data in this study were obtained using in-depth interview techniques and direct observation techniques. The in-depth interview technique was conducted on 1 key informant and 3 non-key informants. The observation technique was carried out by researchers on the brand image of Bulog products. The results of this study indicate that the products at the Bulog Divre Sulselbar Corporation in the application of brand image apply three things, namely, the Favor Ability of Brand Association in the form of price, design, benefits and experience of brand image. Strength of Brand Association in the form of brand uniqueness, brand strength and positive attitude applied in brand image. Uniqueness of brand associations in the form of logos, advertisements, and customers respond to Bulog's product brand. Perum Bulog Divre Sulselbar has implemented a brand image on every product produced by Bulog.]]>
<![CDATA[POLA PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KOTA MATARAM TAHUN 2016 ]]>
<![CDATA[Abdul Muttalib]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 1, No 2 (2017): Volume 1 Nomor 2 JISIP: Jurnal Ilmu Sosial dan Pendidikan ]]>
Publisher : <![CDATA[Mandala ]]>
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DOI: 10.36312/jisip.v1i2.252
<![CDATA[Penelitian ini bertujuan untuk mengetahui karakteristik UMKM di Kota Mataram berdasarkan kondisi internal dan eksternal UMKM kemudian menganalisis strategi pengembangan usaha yang sesuai dengan UMKM di Kota Mataram. Penelitian ini menggunakan analisis data primer dan sekunder. Data primer diperoleh dari survey sedangkan data sekunder diperoleh dari berbagai sumber publikasi lembaga/institusi yang terkait dengan penelitian ini. Penelitian ini menggunakan alat analisis deskriptif, SWOT dan AHP. Hasil penelitian menunjukan bahwa karakteristik UMKM di Kota Mataram berdasarkan kondisi internal memiliki kekuatan pada kemauan yang kuat untuk maju dan kelemahan pada keterbatasan modal. Sedangkan kondisi eksternal memiliki peluang pada pangsa pasar yang cukup banyak dan ancaman pada persaingan dalam perdagangan bebas. Sedangkan untuk menentukan strategi pengembangan usaha yang sesuai dengan UMKM di Kota Mataram dimulai dengan analisis faktor strategis internal dan eksternal dan diperoleh total bobot skor rata-rata dari matiks IFE 2,088 maupun EFE 2,308. Kemudian menentukan posisi UMKM di Kota Mataram melalui matrik IE yang menunjukan bahwa UMKM di Kota Mataram memiliki kemampuan internal yang sedang dan eksternal yang sedang. Kemudian hasil analisis dikaji menggunakan SWOT untuk menentukan beberapa alternative strategi pengembangan usaha. Setelah ditawarkan beberapa alternative strategi pengembangan usaha kemudian di analisis menggunakan AHP untuk menentukan prioritas strategi pengembangan usaha UMKM di Kota Mataram. Dan hasilnya menunjukan bahwa strategi yang sesuai dengan UMKM di Kota Mataram adalah pada peningkatan kualitas dan kreatifitas produk UMKM]]>
<![CDATA[Tingkat Pemahaman Guru Mata Pelajaran Pendidikan Agama Islam (PAI) Terhadap Produk Pembiayaan Pada Perbankan Syari’ah (Studi Pada Guru SMP di Kota Mataram) ]]>
<![CDATA[ABDUL MUTTALIB]]>
<![CDATA[ JUPE : Jurnal Pendidikan Mandala Vol 3, No 3 (2018) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan Mandala ]]>
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DOI: 10.36312/jupe.v3i3.518
<![CDATA[Penelitian ini bertujuan Untuk mengetahui pemahaman guru SMP mata pelajaran Pendidikan Agama Islam terhadap produk pembiayaan pada perbankan syari’ah di Kota Mataram. Dan untuk mengetahui pemahaman guru SMP mata pelajaran Pendidikan Agama Islam terhadap produk pembiayaan pada perbankan syari’ah telah sesuai dengan pesepektif Islam di Kota Mataram. Penelitian ini menggunakan analisis data primer dan sekunder. Pendekatan yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan jenis penelitian yaitu penelitian lapangan ((field research). Hasil penelitian menunjukan bahwa pada dasarnya proses terbentuknya pemahaman ini terjadi dalam diri seseorang, namun pemahaman juga dipengaruhi oleh pengalaman, proses belajar, dan pengetahuannya. Begitu juga terkait dengan pemahaman guru PAI SMP di Kota Mataram terkait dengan pemahaman tentang pengertian perbankan syari’ah dimana pada tataran pengertian tentang istilah perbankan syari’ah rata-rata mengatakan berdasarkan pengetahuan yang mereka miliki, dan pada tataran pengertian yang sederhana yakni pada pemahaman bahwa bank syari’ah itu bank Islam yang berlandaskan pada al-Qur’an dan As-Sunnah, sebagian guru Pendidikan Agama Islam pada SMP di Kota Mataram belum memahami produk pembiayaan pada bank syari’ah karena masih menggunakan bahasa arab yang belum begitu familiar. Guru PAI SMP di Kota Mataram terhadap pelaksanaan sistem perbankan dengan sistem bank syari’ah belum dipahami secara mendalam yang merujuk kepada dalil-dalil al-Qur’an dan Hadist sehingga berdampak pada kehidupan sehari-hari padahal sejatinya sebagai ummat Islam yang beriman harus dapat memahami dan memiliki pengetahuan yang benar dan kuat sesuai dengan dalil-dalil al-Qur’an tentang hukum Islam khusunya masalah bunga bank ini. Kebanyakan saran yang disampaikan adalah hendaknya perbankan syari’ah lebih melakukan sosialisasi yang mendalam lagi terhadap produk-produk yang istilahnya masih belum begitu dimengerti oleh masyarakat.]]>
<![CDATA[ANALISIS PENGARUH KESADARAN PAJAK, SANKSI DENDA DAN SIKAP FISKUS TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR SELATAN ]]>
<![CDATA[Saeful Saeful]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[Asri Jaya]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2513
<![CDATA[The type of research used in this study is explanation research with a quantitative approach. Samples were obtained by random sampling. Data collection techniques use questionnaire, data types are primary data and secondary data. The primary data was then analyzed using multiple linear regression analysis as an analytical tool using the SPSS 24.0 application. The results of this study are tax awareness has a significant effect on taxpayer compliance, while fines sanctions do not have a positive effect on taxpayer compliance, and the tax authorities' attitude has a positive effect on taxpayer compliance. Where Adjusted R Square of 0.256 shows that 25.6% of tax awareness, fines and attitudes of tax authorities to taxpayer compliance while 74.4% are explained in other factors not examined in this study.]]>
<![CDATA[The Role Of Accounting Information Systems In Management Decision Making At PT. Kawi Pusaka Raharja (Wings) Bantaeng District ]]>
<![CDATA[Nirwana, Nirwana]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[Wahyuni, Wahyuni]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 1 No 4 (2023): IJERFA JULY 2023 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v1i4.37
<![CDATA[This study aims to determine the role of accounting information systems in management decision-making at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency. This research is a type of qualitative descriptive research. Data collection is done by employing observation, interviews, and documentation. The data analysis method used is data reduction, data presentation, and conclusion drawing/verification. Based on the results of the research that has been done, it can be concluded that the accounting information system at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency plays an important role in management decision-making because the accounting information system that has been computerized and the quality of the accounting information system used is very effective and efficient so that management, especially managers in the company, becomes easier in making decisions. Accounting information systems have played a very important role in decision-making at PT Kawi Pusaka Raharja (Wings) Bantaeng Regency despite the problems experienced in the accounting information system process, where often all activities and transactions within the company are hampered due to poor networks. However, this does not reduce the function of the accounting information system in decision-making.]]>
<![CDATA[The Effect of Financial Literacy and Financial Management on SME Business Performance in Gowa Regency ]]>
<![CDATA[Nurul Ilmi]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[A. Tenri Syahriani]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.81
<![CDATA[The purpose of this study is a type of quantitative research with the aim of determining the effect of financial literacy and financial management on the business performance of SMEs in Gowa Regency. This sample was taken as many as 51 respondents from the number of SMEs without limiting those registered in Disperindag Gowa. The type of data used in this study is quantitative data obtained from questionnaires distributed to SMEs and related to the problem under study. Data collection is carried out by observation and distribution of questionnaires. In this study, the data source used in data collection is primary data. The research instrument used in this study used the Likert scale. Based on the results of data research using the Statistical Package for the Social Science (SPSS) version 29 regarding the influence of financial literacy and financial management on SME business performance in Gowa Regency which has been discussed from the previous chapter, the author draws an important conclusion, namely financial literacy and financial management have a positive and significant effect on SME business performance.]]>
<![CDATA[THE EFFECT OF WORKING CAPITAL TURNOVER, RECEIVABLE TURNOVER, AND INVENTORY TURNOVER ON THE PROFITABILITY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2018-2022 PERIOD ]]>
<![CDATA[Firastika, Firastika]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[Abdul Salam]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.178
<![CDATA[Objectives This research is a type of quantitative research with the aim of determining the Influence of Working Capital Turnover, Receivable Turnover, and Inventory Turnover on the Profitability of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period. The type of data in this study is secondary data, namely data obtained indirectly, through intermediaries in the form of data on food and beverage companies listed on the Indonesia Stock Exchange (IDX). The data used in this study is the annual financial report of food and beverage companies for the period 2018-2022. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 26 application regarding the Effect of Working Capital Turnover, Receivable Turnover, and Inventory Turnover on the Profitability of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period, the author draws important conclusions, namely Working Capital Turnover has a positive and significant effect, Receivable Turnover has a negative and significant effect and Inventory Turnover has a positive and significant effect on profitability in Food And Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period.]]>
<![CDATA[FINANCIAL RATIO ANALYSIS TO MEASURE FINANCIAL PERFORMANCE OF PT. MEKATAMA SON'S WORKS IN THE 2018-2022 PERIOD ]]>
<![CDATA[Kairul Nisa]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[Abdul Salam]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i4.182
<![CDATA[The aim to be achieved in this research is to determine the effectiveness and efficiency of financial performance measured by the level of efficiency ratios and activity costs and profitability. The sample in this research is the balance sheet and profit and loss report of PT. Putra Mekatama's work in the Gowa area for the 2018-2022 period. This research uses a quantitative approach, which is based on the philosophy of potivism and is used to investigate certain populations or samples. Based on the results of the analysis of efficiency and effectiveness ratios over the last 5 years, it shows that for this type the average operational cost ratio is 6.01%, the average cost of goods sold ratio is 0.86%, the average sales cost ratio per year is 3.51% administrative cost ratio of 6.5%, financial cost ratio of 0.81%, average gross profit margin ratio of 0.14%, and net profit margin ratio (gross profit margin) an average of 0.37%.]]>
<![CDATA[The Effect of Working Conditions and Leadership Style on the Performance of Babinsa Koramil 07 Makassar City ]]>
<![CDATA[Alfirah Kidang]]>;
<![CDATA[Muhammad Najib Kasim]]>;
<![CDATA[Abdul Muttalib]]>
<![CDATA[ IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2) ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/neex3786
<![CDATA[This study aims to determine the effect of working conditions and leadership style on the performance of Babinsa (Village Supervisory Non-Commissioned Officers) of Koramil 07 Makassar City. The research employs a quantitative descriptive approach, analyzing the responses obtained from a questionnaire completed by 60 Babinsa of Koramil 07 Makassar City. The data analysis techniques utilized include descriptive data analysis, multiple linear regression analysis, classical assumption tests, and hypothesis testing. The results of the study demonstrate that the working conditions variable has a significant positive effect on Babinsa performance, indicating that better working conditions lead to improved performance. On the other hand, leadership style does not have a significant effect on Babinsa performance, suggesting that leadership style alone may not be a primary driver of performance in this context. However, when considered together, working conditions and leadership style jointly influence the performance of Babinsa in Koramil 07 Makassar City. These findings suggest that while leadership style may not be a direct factor in performance, optimizing working conditions can have a more significant impact. Therefore, efforts to improve working conditions should be prioritized to enhance Babinsa performance, and further research could explore additional factors contributing to their performance.]]>
<![CDATA[Analisis Proses dan Pelaporan Penerimaan Negara Pembuatan Paspor dan Visa pada Kantor Imigrasi ]]>
<![CDATA[Farhan Taufiq]]>;
<![CDATA[Abdul Muttalib]]>;
<![CDATA[Faidul Adziem]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 3 (2025): September: Jurnal Ilmiah Manajemen dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jimak.v4i3.4877
<![CDATA[This study aims to analyze the process of state revenue from passport and visa services at the Makassar Class I Special TPI Immigration Office and its compliance with applicable regulations, identify obstacles faced by officers in recording and reporting state revenue, and evaluate the effectiveness of the use of technology in supporting reporting that ensures accountability and transparency. This study uses a qualitative descriptive method with a case study approach. Data were collected through interviews, observations, and documentation which were then analyzed thematically to obtain a comprehensive picture of the process, obstacles, and use of technology in reporting state revenue. The results of the study indicate that the process of state revenue from passport and visa services has been carried out according to regulations, but there are administrative and technical obstacles in recording and reporting. The use of information technology is quite effective in increasing accountability and transparency in reporting, although further development is still needed.]]>
