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Implementasi Program Corporate Social Responsibility (CSR) dan Dampaknya Terhadap Kinerja Keuangan PT.Buana Sanjaya di Papua Barat Fadiyah Meilani; Nur Sandi Marsuni
Jurnal Ilmu Manajemen Profitability Vol 3, No 1 (2019): FEBRUARI 2019
Publisher : Universitas Muhammadiyah Makassar

This study aims to find out the implementation and accountability that has been done by the company towards the community in the company environment so that it can contribute directly to the community and profit profits for companies that affect the impact of the financial performance of PT. Buana Sanjaya in West Papua. Data collection techniques used in this study are interviews and observations. This type of research is quantitative descriptive using a sampling technique that is purposive sampling. Data samples were obtained from the company's annual report from 2013 to 2017. The data obtained were analyzed using statistics, namely using simple regression. The results of this study indicate that the implementation of corporate social responsibility (CSR) programs has a positive and significant effect on financial performance at PT. Buana Sanjaya in West Papua. This can be seen from the linear regression equation as follows: KEU = -0.849 + 4.604 CSR with a significance value t = 0.011 0.05 and the determinant coefficient (R2) 0.913 or 91.3%.

The Influence of Soft Skills and Adversity Quotient on Work Readiness of Students in the Faculty of Economics at Muhammadiyah University Makassar Nasrullah , Nasrullah; Mariana, Lina; Nur Sandi Marsuni; Surya Dharma
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2541

Indonesia's optimism to become one of the top 10 world economic powers by 2030. With this target, it is necessary to increase human resources who are ready and globally competitive, especially in higher education institutions. These institutions are expected to produce graduates who are ready for the workforce. However, based on interviews conducted with students of the Faculty of Economics, University of Muhammadiyah Makassar, it has been found that students in the final stages of their studies generally lack optimal preparation for their personal experiences. This is evident from their limited involvement in organizational activities and entrepreneurial ventures. Even when asked about their plans after completing their studies, many students expressed uncertainty and claimed that they were unaware of their future direction. Work readiness must be fostered and developed as early as possible by students to be ready for a career in the future. This research was conducted at the Faculty of Economics, University of Muhammadiyah Makassar. The population in this study was all students at the Faculty of Economics, University of Muhammadiyah Makassar amounted to 5045 from 5 study programs, To obtain a representative sample, sampling was carried out with proportional random sampling techniques with a sample of 371 students. The results showed that: 1) there is a positive influence of soft skills on the job readiness of students of the Faculty of Economics, University of Muhammadiyah Makassar, 2) there is a positive influence of adversity quotient on the job readiness of students of the Faculty of Economics, University of Muhammadiyah Makassar, 3) the influence of soft skills and adversity quotient simultaneously on the job readiness of students of the Faculty of Economics, University of Muhammadiyah Makassar, the magnitude of the influence imultant is 11%.

Entrepreneurial Success Examined through Social Capital and Entrepreneurial Competence among MSME Operators in the PTB Tourist Attraction in Maros City Irwan Abdullah; Firdaus, Ahmad; Nur Sandi Marsuni; Kahar
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2542

One area in South Sulawesi Province, precisely in the capital city of Maros Regency, has a downtown tourist attraction known as "Pantai Tak Berombak" (PTB), which stands as one of the iconic landmarks of the Regency. In this tourist attraction, many Micro, Small and Medium Enterprises (MSMEs) operate. These business operators play an important role in the success of their ventures, as they are the driving force behind business operations. Many factors are associated with influencing entrepreneurial success. Among these factors are aspects derived from the entrepreneur himself, including the social capital possessed by the business operators and their entrepreneurial competence. This research will be carried out at PTB (Undulating Beach) Maros City with an estimated time of 12 months. The population in this study of all MSME actors in PTB tourist attractions amounted to 165 MSMEs and to obtain samples, sampling was carried out using simple random sampling techniques. The sample in this study was 117 MSMEs located in the PTB area of Maros City. For research data collection instruments using questionnaires, this technique uses a likeart scale. The results showed that: 1) the picture of social capital is generally categorized as low, the picture of entrepreneurial competence is generally categorized as high and the picture of entrepreneurial success is generally categorized as high. 2) the simultaneous influence of social capital and entrepreneurial competence on entrepreneurial success in MSME actors in PTB Maros City tourist attractions, the magnitude simultaneously is 41%. 3) there is a positive and significant influence of social capital on the success of entrepreneurship in MSME actors in PTB Maros City tourist attractions, and 4) there is a positive and significant influence of entrepreneurial competence on entrepreneurial success in MSME actors in PTB Maros City tourist attractions.

The Effect of Tax Incentives and Tax Education on MSME Taxpayer Compliance During The Covid-19 Pandemic Nur Sandi Marsuni
GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 1 (2023): April 2023
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Background: Micro, Small and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by making a significant contribution to local and national economic growth. However, the main challenge facing MSMEs is low levels of tax compliance, which can hinder the government's ability to provide public services and infrastructure. Objective: This research aims to investigate the influence of tax awareness and tax socialization on taxpayer compliance in MSMEs. The main focus is to provide an in-depth understanding of the factors that influence tax compliance among MSMEs. Method: This research uses a literature study approach by collecting data from various sources such as books, journals and scientific articles that are relevant to the research topic. The analysis was carried out to identify main findings related to tax awareness, tax socialization, and tax compliance of MSME actors. Results: From the research results, it was found that tax awareness and tax socialization have a significant influence on the level of tax compliance of MSME actors. Effective tax outreach and increasing tax awareness can increase the willingness of MSMEs to fulfill their tax obligations better. Conclusion: This article concludes that the government needs to increase tax outreach efforts and tax awareness education among MSMEs as a strategy to increase tax compliance. These steps are expected to help overcome persistent tax compliance challenges in the MSME sector, which in turn will support sustainable economic growth and equitable economic development throughout Indonesia. Thus, this research makes an important contribution in understanding the dynamics of taxation in the MSME sector and provides a basis for more effective public policy in supporting the development of MSMEs in Indonesia.

Analysis of the Effect of Tax Policy and Inflation on Economic Growth: A Review of Indonesian Literature Nur Sandi Marsuni; Mutahira Nur Insirat
GoodWill Journal of Economics, Management, and Accounting Vol. 3 No. 2 (2023): October 2023
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

This study examines the impact of tax policy and inflation rates on Gross Domestic Product (GDP) in Indonesia through a literature review approach. Tax policy and inflation are crucial determinants of economic growth as they affect government revenue and consumer purchasing power, respectively. The qualitative method used in this research synthesizes findings from various scholarly articles, books, and reports to analyze the relationship between tax policy, inflation, and GDP growth. The findings reveal a positive correlation between tax revenues and GDP growth, suggesting that higher tax rates can stimulate economic activity through increased public spending on infrastructure and social programs. Similarly, inflation, when controlled within moderate levels, can positively influence GDP by enhancing consumer spending and business investment. This study contributes to the theoretical and empirical understanding of economic growth determinants in Indonesia, providing valuable insights for policymakers to formulate effective economic strategies.

The Challenges of the Sharia Economy and Businesses In Facing the Coronavirus Endemic and Circular Economy In Indonesia Jam'an; Asdar; Nur Sandi Marsuni
LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No. 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v11i2.48593

The outbreak of the coronavirus pandemic has had significant negative effects on various sectors, including the economy in Indonesia. These adverse impacts have also extended to the Sharia-based financial and business sectors. This study aims to identify and explore the challenges faced by the Islamic economy and industry in the aftermath of the coronavirus pandemic and its on going endemic nature. A qualitative research approach was used, drawing from various studies and prior research findings. The study reveals a decline in several Sharia products and challenges in Sharia production, largely due to a heavy dependence on imported raw materials. This issue continues to affect businesses within the Sharia-based economic and financial sector, ultimately limiting investment opportunities. Consequently, with government support, actors in the Sharia economy and business sector need to reassess growth targets and leverage digital technology to recover from the economic disruptions caused by the coronavirus endemic. Research Implications Sharia-based businesses should diversify supply chains to reduce dependence on imports and adopt digital technology to boost resilience and competitiveness. The government can support recovery by providing incentives and fostering innovation in Sharia-compliant products to ensure sustainable growth.

Infrastructure Development and Its Socioeconomic Implications: A Study of Enrekang Regency Nur Sandi Marsuni; Akmal Ridwan; Aisha R. Manou
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

This international collaborative research investigates the socioeconomic implications of rural infrastructure development in Enrekang Regency, Indonesia, through the partnership of researchers from Luxembourg, Seychelles, and the Maldives. Employing a qualitative descriptive design, the study gathered data via interviews, observations, and document analysis involving 18 participants, including local officials, community leaders, and residents. The findings reveal that improvements in road connectivity, health centers, and educational facilities in Janggurara Village have significantly enhanced accessibility, economic productivity, and social inclusion. Infrastructure upgrades stimulated agricultural trade, supported local enterprises, and improved access to education and healthcare, particularly benefiting women and elderly residents. However, governance challenges persist, including limited community participation, land acquisition disputes, and environmental disruptions. Comparative insights from Luxembourg underscore the role of governance efficiency and institutional frameworks, while lessons from Seychelles and the Maldives highlight the value of community-based and climate-resilient approaches. The study concludes that sustainable infrastructure development in rural Indonesia requires participatory governance, transparent decision-making, and climate-adaptive planning. Transnational collaboration enhances policy innovation by integrating diverse experiences and promoting mutual learning between developed and developing contexts. The research contributes to global discourse on rural transformation and supports the United Nations Sustainable Development Goals, particularly SDG 9 (Industry, Innovation, and Infrastructure) and SDG 11 (Sustainable Cities and Communities). Overall, this study demonstrates that inclusive, adaptive, and internationally informed infrastructure strategies are key drivers of equitable and resilient rural development.

Effective Strategy in Overcoming Challenges in Implementing Carbon Tax Policy Nur Sandi Marsuni
GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 1 (2021): April 2021
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Carbon tax policies have been recognized as an important tool to address climate change in various countries, including Indonesia. However, implementation of this policy in Indonesia has experienced delays indicating significant challenges. This research aims to identify and analyze factors that hinder the implementation of carbon tax policies in Indonesia and formulate strategies to overcome these challenges. Using a qualitative approach and data collected through a literature review, this research found that the main obstacles include political and governance factors, business and economic influences, and public resistance. To overcome these obstacles, it is recommended to implement a strategy of gradual policy implementation, building a supporting coalition, effective revenue management, and integrating carbon tax policies into a broader policy mix to achieve long-term decarbonization.

Analysis of the Effects of Carbon Taxes on Sustainable Business Operations Nur Sandi Marsuni; Mutahira Nur Insirat
GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 2 (2021): October 2021
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

As global warming becomes an increasingly urgent concern, the implementation of carbon taxes has emerged as a key policy tool to mitigate greenhouse gas emissions. This paper analyzes the effects of carbon taxes on sustainable business operations, focusing on their implications for industry, economy, and social welfare. Through a literature review methodology, it examines the rationale behind carbon taxes, their implementation strategies, and their impact on various sectors, particularly in the context of Indonesia. Carbon taxes are designed to incentivize the reduction of carbon emissions by imposing levies on carbon-based fuels. While they may initially raise concerns about their impact on economic activities, studies have shown that carbon taxes can effectively reduce emissions and foster innovation in renewable energy. Furthermore, revenue generated from carbon taxes can be allocated to important sectors such as education, healthcare, and public transportation, thereby improving social welfare. The paper also discusses the implementation of carbon taxes in Indonesia, highlighting the need for careful consideration to avoid negative impacts on industries and consumers. It explores the potential benefits of carbon tax revenues for the development of renewable energy infrastructure and emphasizes the importance of transparency in tax management to garner public support and ensure accountability. Through a comprehensive analysis of existing literature and empirical evidence, this paper provides insights into the role of carbon taxes in promoting sustainable business practices and addressing climate change challenges. It underscores the importance of policy coherence, stakeholder engagement, and targeted interventions to maximize the benefits of carbon taxation while minimizing adverse effects on the economy and society.

Tax Governance in the NFT Ecosystem and Metaverse Nur Sandi Marsuni
GoodWill Journal of Economics, Management, and Accounting Vol. 2 No. 1 (2022): April 2022
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Background:Metaverse, popular since 2020, blurs the lines between the real and virtual worlds. Transactions in the metaverse involve Augmented Reality (AR), Virtual Reality (VR), and virtual currency, creating new needs for tax policies. Currently, tax regulations only cover crypto payments, not comprehensively covering all transactions in the metaverse. Objective: This research aims to formulate a tax policy model for the entire series of transactions in the metaverse, including Non-Fungible Tokens (NFT). Method: This research uses the Systematic Literature Review (SLR) method, reviewing various literature sources and related regulations to formulate a tax imposition model for metaverse transactions. Results: The research found that the metaverse involves complex interactions and transactions between subjects, objects, and payment media. Currently, only crypto assets have tax regulations through PMK No. 68/PMK.03/2022. NFTs, which have nonfungible characteristics, are interchangeable with cryptocurrencies, and NFT transactions may be taxed similarly to cryptoassets. Conclusion: Taxation of NFTs in the metaverse can be carried out on transactions that produce commodity flows as a payment medium. Tax rates follow real-world regulations tailored to the NFT object. In buying and selling NFTs there is a 0.1% PPh, in exchange there is a 5% PPh and 11% VAT, and in rentals there is a 2% or 10% PPh depending on the type of asset. This research is limited to existing literature and regulations, with the implication of the need to identify potential further tax policies on crypto assets and the metaverse.

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