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<![CDATA[PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN CSR DISCLOSURE SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan BUMN yang terdaftar di BEI) ]]>
<![CDATA[Hasmi, Nurlaila]]>
<![CDATA[ Jurnal BISNIS & KEWIRAUSAHAAN Vol 6 No 4 (2017): Jurnal BISNIS & KEWIRAUSAHAAN ]]>
Publisher : <![CDATA[Jurnal BISNIS & KEWIRAUSAHAAN ]]>
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<![CDATA[The Company was established with the aim to prosper company owners or shareholders by maximizing thecorporate value. The aim of the research was to examine and analyze the effect of financial performance and managerial ownership on corporate value and test the corporate social responsibility disclosure in interaction relationship between financial performance and managerial ownership and corporate value. The research was an empirical study at State Owned Enterprise listed in Indonesia Stock Exchange. The data used were secondary data and the sample were selected using purposive sampling method consisting of 17 companies. They were observed for five years among 22 companies as the populations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 21. There were four proposed hypotheses. The results of the research indicate that financial performance has effect on corporate value, managerial ownership does not affect corporate value, corporate social responsibility disclosure moderates the relationship between financial performance with companies value, and corporate social responsibility disclosure did not moderates the relationship between managerial ownership with corporate value.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN CSR DISCLOSURE SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan BUMN yang terdaftar di BEI) ]]>
<![CDATA[Hasmi, Nurlaila]]>
<![CDATA[ Jurnal BISNIS & KEWIRAUSAHAAN Vol 6 No 4 (2017): Jurnal BISNIS & KEWIRAUSAHAAN ]]>
Publisher : <![CDATA[Jurnal BISNIS & KEWIRAUSAHAAN ]]>
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<![CDATA[The Company was established with the aim to prosper company owners or shareholders by maximizing thecorporate value. The aim of the research was to examine and analyze the effect of financial performance and managerial ownership on corporate value and test the corporate social responsibility disclosure in interaction relationship between financial performance and managerial ownership and corporate value. The research was an empirical study at State Owned Enterprise listed in Indonesia Stock Exchange. The data used were secondary data and the sample were selected using purposive sampling method consisting of 17 companies. They were observed for five years among 22 companies as the populations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 21. There were four proposed hypotheses. The results of the research indicate that financial performance has effect on corporate value, managerial ownership does not affect corporate value, corporate social responsibility disclosure moderates the relationship between financial performance with companies value, and corporate social responsibility disclosure did not moderates the relationship between managerial ownership with corporate value.]]>
<![CDATA[PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN PELAPORAN SPT WAJIB PAJAK PNS DI KPP PRATAMA MAKASSAR SELATAN ]]>
<![CDATA[Nurlaila Hasmi]]>;
<![CDATA[St. Herlina]]>
<![CDATA[ Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 10 No 2 (2020): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/assets.v10i2.18606
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filing terhadap kepatuhan pelaporan SPT wajib pajak PNS di KPP Pratama Makassar Selatan. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan kuisoner, dengan jumlah sampel sebanyak 50 responden wajib pajak PNS. Data dianalisis menggunakkan regresi linear sederhana. Hasil penelitian menunjukkan bahwa penerapan sistem e-filing berpengaruh positif signifikan terhadap kepatuhan pelaporan SPT wajib pajak PNS di KPP Pratama Makassar Selatan, dengan demikian hipotesis dalam penelitian ini diterima.]]>
<![CDATA[Pengaruh Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Risiko Sebagai Variabel Moderasi ]]>
<![CDATA[Nurlaila Hasmi]]>
<![CDATA[ Tangible Journal Vol 4 No 1 (2019) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.47221/tangible.v4i1.47
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas pelayanan pajak terhadap kepatuhan wajib pajak dan menguji pengaruh risiko dalam hubungan interaksi antara kualitas pelayanan pajak terhadap kepatuhan wajib pajak pada Wajib Pajak (WP) Badan di Kantor Pelayanan Pajak (KPP) Madya Makassar. Pendekatan yang digunakan, yaitu pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data tersebut diperoleh melalui daftar pertanyaan (kuesioner) yang disebarkan sendiri oleh peneliti secara langsung ke wajib pajak atau dikirim melalui surat email yang terdaftar di KPP Madya Makassar. Penyebaran kuesioner kepada wajib pajak berlangsung selama kurang lebih dua bulan. Kuesioner sebanyak 200 eksamplar ke beberapa Wajib Pajak Badan yang tersebar di Propinsi Sulawesi Selatan, Sulawesi Barat dan Sulawesi Tenggara dengan populasi sasaran sebanyak 390 Wajib Pajak Badan. Dari 200 kuesioner yang dibagikan, kuesioner yang kembali sebanyak 198 eksamplar (Response Rate = 99%. Setelah dilakukan pemeriksaan, terdapat 14 kuesioner yang digugurkan karena tidak melengkapi data pada pertanyaan dan pernyataan dalam kuesioner, sehingga secara keseluruhan terdapat 184 kuesioner yang layak untuk dianalisis (Useable Response Rate = 92 %). Data dianalisis menggunakkan regresi linear berganda menggunakan SPSS versi 21. Hasil penelitian secara parsial menunjukkan bahwa kualitas pelayanan pajak berpengaruh terhadap kepatuhan wajib pajak. Namun hasil yang berbeda diperoleh dengan menggunakan variabel risiko sebagai pemoderasi. Hasil penelitian menunjukkan bahwa risiko tidak mampu memoderasi hubungan antara kualitas pelayanan pajak terhadap kepatuhan wajib pajak.]]>
<![CDATA[Fenomenologis Penerapan Akuntansi Dalam Rumah Tangga Pada Guru-Guru SMK Publik Makassar ]]>
<![CDATA[Nurlaila Hasmi]]>
<![CDATA[ Tangible Journal Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.47221/tangible.v4i2.93
<![CDATA[Every family has family financial management & acts as a manager, how each family will manage finances will be different, and usually the family finances will be fully regulated by the Housewife (wife). This research tries to reveal the role of teachers in Makassar Public Vocational School on how informants apply household accounting and manage their finances in the household on 4 (four) important things, namely: budgeting, recording, decision making and long-term planning. This study provides findings from a phenomenological study of accounting in the household. This study aims to uncover family financial planning oriented to explore financial management in the families of teachers in Makassar Public Vocational Schools. The focus of discussion and observation is sought to answer the problem of teachers' understanding of the budget in family financial planning. The qualitative method used in this research uses the theoretical basis for the study of phenomenology. The results of the study it can be concluded that the importance of the role of accounting in the household to be able to plan every budget in the household, recording, decision making and long-term planning in the household. This will have a very good impact on controlling the financial cycle and to avoid misunderstandings between husband and wife, as well as the need for long-term decision making and planning in managing family finances better and more precisely.]]>
<![CDATA[ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING PADA PEMBUATAN ABON IKAN ]]>
<![CDATA[Nurlaila Hasmi]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This study aims to determine the suitability of the method of determining the cost of production at PT. Prima Istiqamah Sejahtera uses the full costing method with variable costing. This type of research is qualitative research with a comparative descriptive approach. Sources of data used in this study are primary data and secondary data. Primary data collection is done by direct survey method at the research location using observation, interview, and documentation techniques. While secondary data collection is done by collecting and understanding literature that is relevant to the problem being studied to get an explanation of the research problem. Data were analyzed using a comparative descriptive approach regression that is by explaining and comparing between the methods of determining the cost of production at PT. Prima Istiqamah Sejahtera uses the full cosing method with variable costing. The results showed that the results of the calculation of the cost of production carried out by PT. Prima Istiqamah Sejahtera is relatively low compared to the full costing method and variable costing. In addition, there are differences in the calculation of the cost of production of shredded fish according to PT. Prima Istiqamah Sejahtera with the full costing method and variable costing, this happens because of differences in the cost incurred.]]>
<![CDATA[Efektivitas dan kontribusi penerimaan pajak hotel terhadap pendapatan asli daerah kota Makassar tahun (2015-2019) ]]>
<![CDATA[Risa Rukmana]]>;
<![CDATA[Raodatul Jannah]]>;
<![CDATA[Nurlaila Hasmi]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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DOI: 10.37476/akmen.v18i2.1698
<![CDATA[The purpose of this study is to determine the effectiveness and contribution of hotel taxes to local revenue at the Office of the Regional Revenue Service of Makassar City. The type of data used is qualitative data and quantitative data. The data sources used are primary and secondary data. Methods of data collection using interviews and observations related to research. The research was analyzed using quantitative descriptive analysis method. The result of the research is that the level of effectiveness and contribution of hotel taxes in 2015-2019 can be said to be "less effective". Meanwhile, the contribution of hotel taxes in 2015-2019 has contributed well to the regional revenue (PAD) of Makassar City so that it affects the amount of local revenue received]]>
<![CDATA[PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR KEMENTERIAN AGAMA KABUPATEN GOWA ]]>
<![CDATA[Nurlaila Hasmi]]>;
<![CDATA[Sunarsi Sunarsi]]>
<![CDATA[ Jurnal Akuntansi Kompetif Vol 5 No 2 (2022) ]]>
Publisher : <![CDATA[Komunitas Manajemen Kompetitif ]]>
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DOI: 10.35446/akuntansikompetif.v5i2.956
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penerapan akuntansi berbasis akrual terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Gowa. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Metode analisis yang digunakan adalah uji analisis regresi linear sederhana. Jumlah sampel dalam penelitian ini sebanyak 30 orang yang berasal dari pegawai keuangan, kepala subbagian, kepala seksi dan pengelola keuangan setiap satuan kerja, bendahara dan pengelola dana BOS sekolah. Hasil penelitian menunjukkan bahwa penerapan akuntansi berbasis akrual mempunyai pengaruh yang positif terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Gowa, maka dapat disimpulkan bahwa Ha diterima dan menolak Ho menandakan bahwa penerapan akuntansi berbasis akrual berpengaruh positif terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Gowa.]]>
<![CDATA[ANALISIS FAKTOR PENYEBAB DILEMA ETIS AKUNTAN STUDI PERSEPSI MAHASISWA AKUNTANSI ]]>
<![CDATA[Risa Rukmana Risa]]>;
<![CDATA[Nurlaila Hasmi]]>
<![CDATA[ Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 1 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Sulawesi Barat ]]>
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DOI: 10.31605/jepa.v4i1.1124
<![CDATA[Tujuan penelitian ini adalah untuk menguji apakah gender dan usia mempengaruhi perilaku etis individu. Penelitian ini menggunakan mahasiswa sebagai responden mahasiswa yang dipilih adalah mahasiswa akuntansi semester empat sampai dengan semester akhir. Teknik pengumulan data menggunakan kuisioner. Teknik pengolahan data menggunakan chi-square test. Hasil penelitian menunjukkan bahwa gender adalaha satu faktor yag mempengaruhi dilemma etik hal ini dibuktikan oleh uji chi-square dimana nilai Pearson Chi-Square hitung sebesar 7.360> 3,841 dengan Asymp. 0,007< 0,05, sedangkan untuk usia bukan salah satu faktor yag mempegaruhi dilema etik. Hal ini dibuktikan oleh uji chi-square dimana nilai Pearson Chi-Square hitung sebesar 0.894 < 3,841 dengan Asymp. 0,343> 0,05.]]>
<![CDATA[PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) ]]>
<![CDATA[Nurlaila Hasmi]]>
<![CDATA[ Journal of Innovation Research and Knowledge Vol. 1 No. 9: Februari 2022 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[This study aims to determine the effect of tax knowledge on land and building taxpayer compliance at the Sungguminasa Village Office, Gowa Regency. This study uses a quantitative approach. Collecting data using a questionnaire, with a sample of 40 taxpayer respondents in the payment of PBB. Data were analyzed using simple linear regression. The results of the study indicate that tax knowledge has a significant effect on compliance with regional development taxpayers at the Sungguminasa Village Office, Gowa Regency.]]>
