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PENGARUH ADANYA SANKSI DAN DENDA PERPAJAKAN DALAM ISLAM TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA Della Fadhilatunisa; Andika Isma; Dzakiyyah Alfaaizah; Haliana Halim; Muh. Yusuf K
SEMINAR NASIONAL DIES NATALIS 62 Vol. 1 (2023): Prosiding Seminar Nasional UNM ke-62 2023
Publisher : Universitas Negeri Makassar

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Abstract

Tax sanctions dan tax regulations are increasingly developing. Similarly, islamic law will develop according to the times. And of course the Ulama will study new phenomena based on islamic law, one of which is regarding taxes. In determining the law regarding taxes and their sunctions, there are differences of opinion among of scholars. Most of them forbid, and most of them allow it with some conditions. The results of this study indicate that sanctions and fines in Islam are allowed on condition that they are used for the benefit of the people, not for actions that are contrary to Islam such as disobedience. Sanctions and fines in taxes are determined jointly by deliberation by the representatives of the people, which means that their determination is in accordance with the principle of Equal Rida (Anta Radhin).
KEBIJAKAN KHARAJ DALAM PERSPEKTIF ISLAM SEBAGAI SOLUSI PENDUKUNG PEMBANGUNAN DI INDONESIA Andika Isma; Fatimah Zahra; M. Ilham Nur; Hermaliah Hasanah Putri
SEMINAR NASIONAL DIES NATALIS 62 Vol. 1 (2023): Prosiding Seminar Nasional UNM ke-62 2023
Publisher : Universitas Negeri Makassar

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Abstract

Referring to the State Revenue and Expenditure Budget (APBN), one of the sources of state revenue is tax revenue. This tax as a supporter of cash funds in the state. However, the allocated funds are still far from sufficient. As an agrarian country, Indonesia has good potential in increasing state revenue through tax revenue through the agricultural sector by using the concept of kharaj that existed at the time of the Prophet Muhammad SAW after the conquest of the land of Khaibar. The research method used in this research is literature review, which is a study that collects scientific articles that are relevant to the research problem. The results of the study show that the concept of kharaj at the time of the Prophet was the forerunner of the provisions regarding tax collection that are still valid today. And if implemented until now, it can increase state treasury income. These cash funds can be used to increase Indonesia's development and ensure people's welfare. The tax collection method that applies in Indonesia is muqasamah which is a substitute for the wazifah method in the kharaj concept.Keywords : art criticism, evaluation, textbook
‘USYUR SEBAGAI KEBIJAKAN FISKAL PADA MASA KEKHALIFAHAN UMAR BIN KHATTAB Andika Isma; Della Fadhilatunisa; Annisa Nabilah Hasan; Yunita Alfira Liadi; Sulfa Inriani
SEMINAR NASIONAL DIES NATALIS 62 Vol. 1 (2023): Prosiding Seminar Nasional UNM ke-62 2023
Publisher : Universitas Negeri Makassar

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Abstract

This paper discusses descriptively 'usyur as a fiscal policy during the caliph Umar bin Khattab. 'usyur was one of the fiscal policies in the early days of Islam. The practice of 'usyur was first practiced during the time of Umar bin Khattab and had an impact on the welfare of the people. ‘usyur activities during the Islamic period were almost the same as the current customs practice. The purpose of this study is as a means of information to readers regarding taxation in the early Islamic period, especially 'usyur taxation during the time of Umar bin Khattab. This paper uses library research in collecting data and references related to the research title. The results of the study describe how Umar bin Khattab's system in determining 'usyur as a fiscal policy during his reign. In addition, it also explains how the relevance of 'usyur and customs is today.
Do Entrepreneurship Education and Use of Social Media among Students Affect Entrepreneurial Interest through Entrepreneurial Motivation? Andi Mulyadi Radjab; Muh. Yahya; Andika Isma; Salim Diarra; Soussou Raharimalala
EduLine: Journal of Education and Learning Innovation Vol. 3 No. 4 (2023)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.eduline2184

Abstract

This study aims to determine whether the influence of entrepreneurship education and the use of social media among students affects entrepreneurial interest through entrepreneurial motivation. This type of research is quantitative research. The research design uses a survey method with a questionnaire as a data collection instrument. The study population was all Entrepreneurship Students of Universitas Negeri Makassar which amounted to 427 students. While the sampling technique uses Proportional Random Sampling technique, which is calculated using the Slovin formula with a sample size of 84 respondents or 22% of the total population. The research method used in this research is quantitative. The results showed that indirectly entrepreneurship education and the use of social media affect the interest in entrepreneurship with entrepreneurial motivation as an intervening variable. However, for the direct effect of only entrepreneurship education and the use of social media on entrepreneurial interest that has no effect, while for the effect on entrepreneurial motivation there is a significant effect. This research can be a source of information or reference for teaching staff or lecturers so that they can direct and guide students regarding the development of entrepreneurial interests, students are also expected to deepen their interest in business management so that they are not only focused on the knowledge produced, but also able to do business and develop it.
Contribution of Marketing Mix and its Impact on Purchasing Decisions of Siantano Furniture Products Eva Yuniarti Utami; Nurlaila Syarfiah Asfo; Rudi Kurniawan; Kushariyadi; Andika Isma
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): FAMJ, December 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i2.202307

Abstract

This study aims to determine the effect and contribution of the marketing mix on purchasing decisions for Siantano Furniture Products that exist and are sold at PT Mega Indah Saru Timor (Misi Depo Bangunan) in Makassar City. The sample in this study were 96 Siantano furniture consumers who were coincidentally met by researchers and deemed suitable as respondents so that the Accidental Sampling method was used. Data collection was carried out using questionnaire, interview and documentation methods. The data analysis technique used is multiple linear regression analysis using Statistical Product and Servise Solution (SPSS) Version 25 and hypothesis testing using the F test and t test. The results of the study prove that part of the independent variables of the Marketing Mix, namely Product, Price, Place and Promotion have a positive and significant influence on the dependent variable, namely the Decision to Purchase Siantano Furniture Products at the Building Depot Mission in Makassar City. Products are the most dominant variable and have a significant effect on Purchasing Decisions for Siantano Furniture Products at the Building Depo Mission in Makassar City and are proven to be acceptable. Product is one of the variables that become the image of Siantano furniture which attracts consumers to buy these products.
How does Organizational Communication affect Job Satisfaction among Employees of Automotive Companies? Fasiha; Fatma Sarie; Suharto; Andi Naila Quin Azisah Alisyahbana; Andika Isma
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): FAMJ, December 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i2.202310

Abstract

This research aims to find out how organizational communication influences job satisfaction among automotive company employees. The population in this study were all internal employees of companies operating in the automotive sector, or in this case PT Hadji Kalla Toyota, totaling 80 people. The instruments used in the research were observation, documentation, and questionnaires. The data analysis technique used is simple linear regression analysis and partial hypothesis testing using the IBM Statistical for Product and Service Solution (SPSS) version 21 program. Based on the results of statistical tests, it shows that partially the organizational communication variable has a positive and significant effect on employee job satisfaction. Based on the results of this research, PT Hadji Kalla Toyota should maintain and improve organizational communication by creating a work environment that is not rigid, because a rigid work environment can cause communication between employees to decrease. By establishing good communication, this variable can increase job satisfaction. employee.
Analisis Penggunaan Chatbot Berbasis AI pada Model Hybrid di Jurusan Teknik Informatika dan Komputer Andika Isma; Rosidah Rosidah; Sigit Sahalik Rahman; Nasrullah Nasrullah; Arif Setiawan Syam; Novita Sari
Journal of Vocational, Informatics and Computer Education Vol 1, No 2 (2023): Desember 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/voice.v1i2.20239

Abstract

Penelitian ini bertujuan untuk menganalisis penggunaan Chatbot berbasis AI pada model hybrid di Jurusan Teknik Informatika dan Komputer. Dengan adanya penemuan ini, dapat dipastikan bahwa penggunaan chatbots dalam model hybrid memiliki dampak positif yang signifikan dalam mengoptimalkan proses penerimaan informasi di lingkungan pendidikan. Selain itu, temuan ini membuktikan bahwa chatbots mampu meningkatkan kualitas layanan akademik yang diberikan kepada siswa. Dengan menyajikan informasi dengan cepat dan efisien, chatbots membantu memenuhi kebutuhan informasional siswa dengan lebih baik, menciptakan lingkungan akademik yang lebih efektif dan responsif. Penelitian ini memberikan kontribusi pada pemahaman kita tentang peran chatbot dalam konteks pendidikan tinggi, menunjukkan potensi besar teknologi ini dalam meningkatkan efisiensi dan kualitas layanan akademik. Sebagai bagian dari era kecerdasan buatan, chatbot terbukti menjadi alat yang berharga dalam mendukung proses pembelajaran dan administratif di departemen Ilmu Komputer dan Teknik Komputer.
Analisis Determinan Kecemasan Mahasiswa Dalam Pembelajaran Daring Andika Isma; Juan Veron Ibrani; Dian Arishandy Imansyah; Nurul Husna; Hajar Dewantara
Journal of Vocational, Informatics and Computer Education Vol 1, No 2 (2023): Desember 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/voice.v1i2.20236

Abstract

Pandemi Covid-19 yang melanda dunia sejak awal tahun 2019 telah memberikan dampak signifikan pada berbagai aspek kehidupan global, termasuk sistem pendidikan. Saat itulah mulai diberlakukan pembelajaran daring. Penelitian ini bertujuan untuk mendeskripsikan kecemasan mahasiswa terhadap pembelajaran daring. deskriptif kuantitatif dengan metode crosssectional untuk mengetahui tingkat kecemasan. Subjek dari penelitian Kuisioner akan dibagikan kepada subjek penelitian dengan menggunakan Hamilton Rating Scale for Anxiety (HRS-A) yang sudah diterjemahkan ke dalam bahasa Indonesia, ditambahkan dengan pendapat responden mengenai sistem Pembelajaran Jarak Jauh menggunakan pertanyaan terbuka. Dari hasil yang diperoleh bahwa subjek mengalami kecemasan pada saat pembelajaran daring, yang ditandai dengan setiap subjek mengalami respon pada tubuhnya, baik respon fisik seperti pegal, kesulitan tidur, dan mata terasa pedas. respon emosional seperti merasa ribet, tidak senang dan bosan maupun respon perilaku seperti rasa malas dan capek. Subjek mengatasi respon yang terjadi pada tubuhnya dengan melakukan olahraga, melakukan rutinitas dengan teratur, menerima dan melakukan pembelajaran daring, melakukan refreshing dengan melakukan pembelajaran daring dan lain sebagainya.
Peningkatan Literasi Pajak Mahasiswa Kewirausahaan Melalui Program Sosialisasi Pajak Della Fadhilatunisa; M. Miftach Fakhri; Andika Isma; Akhmad Affandi; Hartono
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 1 Issue 1 Desember 2023: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i1.231

Abstract

This programme proposes and evaluates the implementation of a training programme titled "Improving Entrepreneurship Students' Tax Literacy Through Tax Socialisation Programme" which aims to improve tax understanding and skills of tax literacy among students majoring in entrepreneurship. A preliminary study was conducted to analyse the level of tax literacy and students' needs, providing a basis for designing an appropriate socialisation programme. The implementation of the programme was carried out in accordance with the plan and schedule that had been set. Evaluation was conducted through monitoring participants' participation and their responses during the socialisation activities.  The results of this study are expected to provide insight into the effectiveness of tax socialisation programmes in improving the tax literacy of entrepreneurship students. The conclusions from this study can provide a basis for the development of similar programmes in various higher education contexts and different disciplines.
Peningkatan Literasi Digital dan Menulis Artikel Ilmiah Guru dengan  Memanfaatkan Artificial Intelligence M. Miftach Fakhri; Dary Mochamad Rifqie; Asriadi; Asri Ismail; Andika Isma; Della Fadhilatunisa
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 1 Issue 2 Februari 2024: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i2.245

Abstract

Tujuan pengabdian ini membahas tentang upaya peningkatan kapasitas guru dalam menulis artikel ilmiah dengan memanfaatkan Artificial Intelligence (AI). Melalui pendekatan Action Research, para guru terlibat langsung dalam proses perbaikan dan pengembangan kemampuan mereka dalam literasi digital dan teknik penulisan artikel ilmiah. Tahapan pengabdian kepada masyarakat melibatkan langkah-langkah sistematis untuk mencapai tujuan peningkatan kemampuan guru dalam memanfaatkan AI. Hasil pengabdian menunjukkan peningkatan kemampuan guru dalam menulis artikel ilmiah, yang diharapkan dapat meningkatkan kualitas publikasi ilmiah mereka. Dengan pemahaman yang lebih baik tentang AI, guru diharapkan dapat mengintegrasikan teknologi ini secara efektif dalam pembelajaran, menciptakan lingkungan pembelajaran yang lebih inovatif dan adaptif. Kesimpulannya, pengabdian ini memberikan kontribusi nyata dalam meningkatkan literasi digital dan kemampuan menulis artikel ilmiah guru, serta memberikan landasan untuk pengembangan kegiatan pengabdian di masa mendatang.
Co-Authors A. Nurul Uswatun Hasanah abu, ilham Achmad Zahruddin Adhelia Dwi Rismawani Risal Adi Isma Adio, Matthew Olufemi Adit Mohammad Aziz Aditya Alamsyah Syarif Adrie Oktavio Agus Hermawan Agus Syam Ahmad Faris Al Faruq Ahmad Shofi Mubarok Ahmar, Ansari Saleh Ainun Fadillah Agus Ainun Zahra Adistia Akbar Akbar Akbar, Muh. Akhmad Affandi Akhmad Ramli Akmal Hidayat Akmal Hidayat Alam, Andi Rifqah Purnama Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alfira Alisyahbana, Andi Naila Quin Azisah Alisyahbana, Andi Naila Quin Azsisah Aminuyati Amiruddin Ananta Tri Mahardika Andi Ahmad Jalal Syamsir Andi Anggi Kemalasari Andi Fauziah Yahya Andi Hidayatullah Andi Mulyadi Radjab Andi Naila Quin Azisah Aliasyahbana Andi Nailah Quin Azisah Alisyahbana Andi Shelma Putri Azzahra Andri Ardhiyansyah Andriani, Rusni Anhar Januar Malik Annajmi Rauf Annisa Nabilah Hasan Araz, Rezty Amalia Ardiansyah Ardiansyah Ardiansyah Ari Purwanti Arief Zikry Arif Setiawan Syam Arif Setiawan Syam Aris Baharuddin Arnelin Anggraini Arya Putra Abshari Ashabul Kahfi Ashabul Kahfi, Ashabul Asham Bin Jamaluddin Asis Nojeng Aslam, Annisa Paramaswary Asmayanti Asri Ismail Asriadi Asriadi Asriayani Asriayani Asriayani Atirah Aulia, Intan Awalia, Andi Dio Nurul Awaliah Fitri Nur Ananda Ayu Hasra Nurfaiza Azis, Fajriani Azisah Alisyahbana, Andi Nailah Quin Azzahra, Andi Shelma Putri Bakri, Asri Ady Bakry Balo, Maulana Rumi Irwan Baso, Fadhlirrahman Basri Bado, Basri Betania Kartika Muflih Dary Mochamad Rifqie Della Fadhilatunisa Devi Miftahul Jannah Dewi Fatmarani Surianto Dian Arishandy Imansyah Diarra, Salim Dimas Prayoga Dindin Abidin Dito Anurogo Dzakiyyah Alfaaizah Eka Adnan Agung Eliana Elma Nurjannah Eri Mardiani Ernawati Ab Erwin Erwin Eva Yuniarti Utami Eva Yuniarti Utami Fachry Abda El Rahman Fajriani Azis Fajriani Azis Farah Ivana Fardhani, Muhammad Faris Faruq, Ahmad Faris Al Fasiha Fasiha Faslul Rahman Fathiah Fatimah Nur Arifah Fatimah Zahra Fatma Sarie Fatma Sarie Fatmawati, Fatmawati Fauziah Rahmasari Fiskia Rera Baharuddin Hajar Dewantara Halek Mu'min Haliana Halim Halim, Nur Hamdan, Muhammad Nurfaizy Hapsari Widayani Hartono Hasbiah, Sitti Hasisa Haruna Hasyim, Sitti Hajerah Hermaliah Hasanah Putri Herni Ramayanti Hidayat M., Wahyu Ibrani, Juan Veron ilham abu Ilham Abu Ilma Wulansari Hasdiansa Imansyah, Dian Arishandy Inanna Indah Merakati Indah Wati Indra Kesuma Intan Novia Astuti Irfan, A. Muh. Irwandi Irwandi Sihombing Isma, Ardian Isma, Aswan Iwan Harsono Jannah, Devi Miftahul Jasruddin Daud Malago Jatmiko Wahyu Nugroho Joshua Juan Veron Ibrani Judijanto, Loso Juharman, Muh. Kemalasari, Andi Anggi Khaerani, Ummul Khatimah, Khusnul Kushariyadi Kushariyadi Loso Judijanto M. Gilang Ramadhan M. Ilham Nur M. Miftach Fakhri M. Yusri Maizul Rahmizal Marhawati Maryam Salampessy Maulana Rumi Irwan Balo Mihrab Afnanda Monika Sutarsa Mu'min, Halek Mubaraq, Muhammad Satrio Mubin, Muh. Ibnu Mufida, Nurul Muh Juharman Muh Taufik Muh Yahya Muh. Abi Faturohman Muh. Ibnu Mubin Muh. Juharman Muh. Yahya Muh. Yahya Muh. Yusuf K Muh. Yusuf Kholiq M Muhadjir Suni Muhammad Muhammad Alif Leo Muhammad Bitrayoga Muhammad Fajar B Muhammad Fardan Muhammad Faris Fardhani Muhammad Fikri Aqil Muhammad Ikhwan Rauf Muhammad Jufri Muhammad Jufri Muhammad Nurfaizy Hamdan Muhammad Rahmattullah Muhammad Rakib Muhammad Rakib Muhammad Rakib Muhammad Rakib Muhammad Zuhdi Muhammad Zuhdi Nasrullah Nasrullah Nirmala S., Aprilianti Novita Sari Novita Sari Novita, Yulia Nur Astaman Putra Nur Farah Fajriaty Muchlis Nur Halim Nur Halim Nur Yahya Akhmad Nurafni Oktaviyah Nurdin Nurdin Nurdin Nurhayani nurhayani Nurikhlas Noerpa Gunawan Nuril Huda Nurlaila Syarfiah Asfo Nurlaila Syarfiah Asfo Nurrahmah Agusnaya Nurul Afiqah Annas Nurul Aulia Mentari NURUL AZIZAH NURUL AZIZAH Nurul Azizah Nurul Fadhilah Nurul Fadilah Aswar Nurul Husna Nurul Husna Oky Nur Pratiwi Johansyah Pada, Andi Tenri Paramita, A. Jamiati Poerwanto, Bobby Pramudya Asoka Syukur Putri Nirmala Raden Mohamad Herdian Bhakti Radha Hasda Halfis Raharimalala, Soussou Rahayu, Alyah Rahayu, Widuri Rahmat Hidayat Rahmatullah Ramadani, Fitra Ramadani, Novia Fitri Ratna Dewi Rauf, Annajmi Rauf, Muhammad Ikhwan Regina Rendy. C. E. Pesiwarissa Riska Aisyah Nurjanna Rizka Aisyah Nurjannah Roinah Roinah Rosidah Rosidah Rosidah Rosidah Rosidah Rudi Kurniawan Rudi Kurniawan Ryketeng, Masdar Salim Diarra Salim Diarra Septiani, Ina Setialaksana, Wirawan - Sholihah, Mahmudatus Sigit Sahalik Rahman Sigit Sahalik Rahman Siryayasa, I Nyoman Sisca Cletus Lamatokan Sisca Mediyanti Siska Yulia Defitri Siti Nuridah Sitti Hajerah Hasyim Sitti Hasbiah Slamet Riyadi Soussou Raharimalala Soussou Raharimalala Sri Undai Nurbayani Sri Yuniarti Suardi, Soni Suci , Melati Sucipto, Kiki Resky Ramdhani Sudarmanto, Eko SUHARTO Suharto Sulfa Inriani Sumarsih . . Sumiati Tahir Suryadi, Irwan Syafrida Damanik Syam, Agus Syamril, Syamril Syamsul Bahri Syarief, Rahmat Utami, Eva Yuniarti Widuri Rahayu Windarsari, Wiwin Riski Yahya, Muh. Yasrul Yayuk Chayatun Machsunah Yunita Alfira Liadi Zulham Zulham Zulkifli Zulkifli Zulkifli Zulkifli