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All Journal Economics and Digital Business Review Al-Buhuts (e-journal)
Sitti Mispa
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pajak Penjualan atas Barang Mewah dan Nilai Tukar Rupiah terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Makassar Barat Sitti Mispa
Economics and Digital Business Review Vol. 2 No. 1 (2021): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v2i2.26

Abstract

Hasil data variabel penelitian tersebut telah diuji asumsi klasik berupa asumsi normalitas, asumsi multikolonieritas dan asumsi heteroskedastisitasnya. Metode analisis data menggunakan teknik regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan terdapat pengaruh antara PPnBM dan nilai tukar rupiah terhadap penerimaan pajak tahun 2015-2019 di KPP Pratama Makassar Barat. Sedangkan hasil analisis secara parsial didapat hasil bahwa PPnBM tidak berpengaruh signifikan terhadap penerimaan pajak dan nilai tukar rupiah berpengaruh secara signifikan terhadap penerimaan pajak.
The Role of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Company Size on Profitability Nuramal Nuramal; Asbi Amin; Sitti Mispa
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4870

Abstract

The aim of this research is to determine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and company size on the profitability of banks listed on the Indonesia Stock Exchange for the 2019-2023 period. The population of this research is banking companies listed on the Indonesian Stock Exchange within the research period (2019 to 2023). as many as 42 banks. Sampling used purposive sampling. Based on these sample criteria, the number of samples that meet the criteria for use in this research is 50 financial reports from 10 companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The econometric model used is a panel data regression analysis model using Eviews 12 The research results found that the Capital Adequacy Ratio (CAR) had a positive and significant effect on profitability, while the Loan to Deposit Ratio (LDR) and company size did not have a positive and significant effect on profitability.
Etika Etika ‘Tidak Enakan’ dalam Pencatatan Utang-Piutang: Sebuah Analisis Fenomenologis Sosial,Spiritual pada Komunitas Lokal Sitti Mispa; Alimuddin Alimuddin; Syarifuddin Syarifuddin
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7194

Abstract

Informal lending and borrowing practices are a social phenomenon that thrives within local communities and constitutes an important part of communities’ survival strategies. However, these practices are not merely viewed as economic transactions but as social relationships imbued with moral, cultural, and spiritual values. Nevertheless, most accounting literature continues to focus on economic and administrative aspects, leaving the social–spiritual dimensions of informal debt largely unexplored. This gap forms the basis for the urgency of this study. This research aims to uncover the subjective experiences of communities in interpreting debt-credit practices and to explain how the ethical norm of “feeling awkward” shapes the ways in which debts are given, recorded, and collected. A phenomenological approach was used to explore the depth of meaning and life experiences of those involved in debt within their social context. A total of 10 informants were involved, consisting of small shop owners, homemakers, and informal workers. Data were collected through in-depth interviews, participatory observation, and documentation of simple debt records, and then analyzed using Interpretative Phenomenological Analysis (IPA). The results indicate that debt is understood as a moral relationship rooted in empathy, solidarity, and a sense of responsibility. The ethic of “not wanting to cause discomfort” emerges as a social mechanism that regulates debt collection behavior with care in order to maintain harmony. Debt record-keeping is flexible, informal, and trust-based, while spiritual values such as trustworthiness, blessings, and the fear of disappointing others influence repayment priorities. This study contributes by expanding the understanding of social–spiritual accounting, demonstrating that accounting practices at the community level are shaped by morality, social relationships, and spiritual values embedded in local culture.
Co-Authors Alimuddin Alimuddin Asbi Amin Nuramal Nuramal Syarifuddin Syarifuddin