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<![CDATA[PENGENDALIAN INTERN PADA PENERIMAAN DAN PENYALURAN DANA ZAKAT, INFAQ, DAN SHADAQAH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SULAWESI SELATAN ]]>
<![CDATA[Adil, muhammad]]>
<![CDATA[ Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 8, No 1 (2019) ]]>
Publisher : <![CDATA[Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui penerapan pengendalian internal terhadap penerimaan dan penyaluran dana zakat, infaq, dan shadaqah. Metode penelitian yang digunakan adalah metode kualitatif dan objek dari penelitian yang digunakan adalah sistem prosedur penerimaan dan penyaluran dana zakat, infaq, dan shadaqah. Penelitian ini melihat pengendalian internal, dalam sistem prosedur penerimaan dan penyaluran dana zakat, infaq, dan shadaqah pada BAZNAS Sulawesi Selatan. Hasil penelitian menunjukkan bahwa pengendalian internal dan atas penerimaan dan penyaluran dana zakat, infaq, dan shadaqah pada BAZNAS Sulawesi Selatan memiliki beberapa kelamahan namun secara keseluruhan pengendalian internal sudah berjalan dengan baik.]]>
<![CDATA[Penyebaran Fikih Mazhab Syafi’i di Nusantara: Studi Sosio-Historis Masa Kesultanan Palembang Darussalam ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Harun, Muhamad]]>
<![CDATA[ Al-Manahij: Jurnal Kajian Hukum Islam Vol 14 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Syariah IAIN Purwokerto ]]>
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DOI: 10.24090/mnh.v14i2.3263
<![CDATA[This study explains the spread of the Syafi'i school of fiqh in the Indonesian Archipelago by taking the time of the Palembang Darussalam Sultanate. The dissemination of the Syafi'i school of fiqh was officially carried out through the sultanate institution by the ulama appointed by the Sultan. The official positions in the field of religion are Pangeran Penghulu Nata Agama, Penghulu Nata Agama, and Khatib Imam. This position continued during the colonial period and ended until 1905 as Hoofd Penghulu. In addition, the dissemination of the Syafi'i school of fiqh was also carried out by scholars who had close ties to the sultanate, such as Abdul Samad al-Palimbani, Kemas Fakhruddin, and Syihabuddin al-Misri al-Jawi al-Palimbani. Authentic evidence of the spread of the Shafi'i School of jurisprudence occurred through the translation and copying movement of the Shafi'i School of Islamic scholars, as was done by Sheikh Abdul Samad who wrote and translated books written by Imam Ghazali in the fields of fiqh and Sufism, such as books of BidÄyat al-HidÄyah was translated as HidÄyat al-SÄlikÄ«n fÄ« Suluk al-Maslak al-MuttaqÄ«n, and IhyÄ 'UlÅ«m al-DÄ«n was translated as Sayr al-SÄlikÄ«n ilÄ IbÄdat Rabb al-AlamÄ«n. Thus, it can be seen that this model of dissemination has caused the Syafi'i school of jurisprudence to continue to experience its development until now to dominate as a school of law adopted by the community.]]>
<![CDATA[Penyebaran Fikih Mazhab Syafi'i di Nusantara: Studi Sosio-Historis Masa Kesultanan Palembang Darussalam ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Harun, Muhamad]]>
<![CDATA[ Al-Manahij: Jurnal Kajian Hukum Islam Vol 14 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Syariah IAIN Purwokerto ]]>
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DOI: 10.24090/mnh.v14i2.3263
<![CDATA[This study explains the spread of the Syafi'i school of fiqh in the Indonesian Archipelago by taking the time of the Palembang Darussalam Sultanate. The dissemination of the Syafi'i school of fiqh was officially carried out through the sultanate institution by the ulama appointed by the Sultan. The official positions in the field of religion are Pangeran Penghulu Nata Agama, Penghulu Nata Agama, and Khatib Imam. This position continued during the colonial period and ended until 1905 as Hoofd Penghulu. In addition, the dissemination of the Syafi'i school of fiqh was also carried out by scholars who had close ties to the sultanate, such as Abdul Samad al-Palimbani, Kemas Fakhruddin, and Syihabuddin al-Misri al-Jawi al-Palimbani. Authentic evidence of the spread of the Shafi'i School of jurisprudence occurred through the translation and copying movement of the Shafi'i School of Islamic scholars, as was done by Sheikh Abdul Samad who wrote and translated books written by Imam Ghazali in the fields of fiqh and Sufism, such as books of BidÄÂyat al-HidÄÂyah was translated as HidÄÂyat al-SÄÂlikÄ«n fÄ« Suluk al-Maslak al-MuttaqÄ«n, and IhyÄ 'UlÅ«m al-DÄ«n was translated as Sayr al-SÄÂlikÄ«n ilÄ IbÄÂdat Rabb al-AlamÄ«n. Thus, it can be seen that this model of dissemination has caused the Syafi'i school of jurisprudence to continue to experience its development until now to dominate as a school of law adopted by the community.]]>
<![CDATA[PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY DALAM LAPORAN KEBERLANJUTAN ]]>
<![CDATA[Rais, Anisatun Humayrah]]>;
<![CDATA[Nagu, Nadhirah]]>;
<![CDATA[Puspitasari, Ayu]]>;
<![CDATA[Adil, Muhammad]]>
<![CDATA[ JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024 ]]>
Publisher : <![CDATA[Prodi Perpajakan Politeknik Bosowa ]]>
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DOI: 10.61141/pabean.v6i1.488
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility terhadap kinerja keuangan perusahaan, serta menguji perbedaan kinerja keuangan antara perusahaan yang menerbitkan laporan keberlanjutan dan perusahaan yang belum menerbitkan laporan keberlanjutan pada perusahaan tambang dan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Sampel pada penelitian ini adalah 18 perusahaan tambang dan manufaktur yang telah menerbitkan laporan keberlanjutan, dan 109 perusahaan tambang dan manufaktur yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Analisis data pada penelitian ini menggunakan analisis konten, regresi sederhana, dan uji beda. Hasil penelitian menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh terhadap kinerja keuangan perusahaan. Hasil uji beda menunjukkan bahwa perusahaan yang telah menerbitkan laporan keberlanjutan memiliki kinerja keuangan yang lebih tinggi daripada perusahaan yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Hasil penelitian ini berimplikasi sebagai bahan pertimbangan bagi manajemen perusahaan dalam memotivasi penyusunan laporan keberlanjutan yang sampai saat ini belum di penuhi oleh sebagian perusahaan yang terdaftar di Bursa Efek IndonesiaAbstractThis study aims to test and analyze the effect of Corporate Social Responsibility disclosure on the company's financial performance, as well as examine the difference in financial performance between companies that publish sustainability reports and companies that have not published sustainability reports on mining and manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample in this study is 18 mining and manufacturing companies that have published sustainability reports, and 109 mining and manufacturing companies that have not published sustainability reports during the 2016-2020 period. Data analysis in this study used content analysis, simple regression, and difference tests. The results showed that Corporate Social Responsibility disclosure affects the company's financial performance. The results of the difference test show that companies that have published sustainability reports have higher financial performance than companies that have not published sustainability reports during the 2016-2020 period. The results of this study have implications as a consideration for company management in motivating the preparation of sustainability reports which until now have not been fulfilled by some companies listed on the Indonesia Stock Exchange Keywords: Corporate Social Responsibility; Financial Performance; Sustainability Report. ]]>
<![CDATA[FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Rustan, Rustan]]>;
<![CDATA[Naidah, Naidah]]>;
<![CDATA[Cahyanti, Andi Amelia]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.5306
<![CDATA[This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency. This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.]]>
<![CDATA[EFEKTIVITAS PEMERIKSAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PARE-PARE ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Naidah, Naidah]]>;
<![CDATA[Rahayu, Dian]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i2.4410
<![CDATA[The purpose of this study is to measure the level of effectiveness of tax audits based on SP2 and based on the realization of tax audit receipts. This research uses descriptive research with a qualitative approach. The location of this research is KPP Pratama Parepare. The results of this study indicate that the level of effectiveness of tax audits based on SP2 at KPP Pratama Parepare from 2014 to 2018 is in the very effective category. The level of effectiveness of tax audits based on SKP at KPP Pratama Parepare in 2014 was included in the ineffective criteria, 2015 included in the ineffective criteria, 2016 included in the ineffective criteria, 2017 included in the ineffective criteria, 2018 included in the very effective criteria. Factors that affect the effectiveness of tax audits include the attitude of taxpayers, tax auditors, short tax audit time, taxpayer psychology, office facilities, communication, as well as support from leaders and good cooperation between divisions.]]>
<![CDATA[EFEKTIVITAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Ahmad, Bashiruddin]]>;
<![CDATA[Romadhoni, Buyung]]>;
<![CDATA[Adil, Muhammad]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3, No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3401
<![CDATA[Generally this research aiming to know the effectiveness of vehicle tax collection in Shared Office : One Roof System Office located in Gowa Districts. This research use descriptive research method that objectively give the correct description or explanation related to the real condition of the research object. The data collection techniques that is used are interview and observation. in shared office : One Roof System Office in GowaDistricts is already effective in vehicle tax collection. Although, there are still many obstacles were encountered. One of it is the lack of awareness of the citizens to pay the tax on time which result in taxpayers pile up the vehicle tax payments. But, in payment procedure of vehicle tax is already good because it does not take a long time in vehicle tax paymentmatter.]]>
<![CDATA[Systems and Procedures for Implementing Value Added Tax on Shipping Services Activities at PT Pelayaran Tonasa Lines ]]>
<![CDATA[Sahib, Muhammad Khaedar]]>;
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Qanita Mokodompis, Qanita Mokodompis]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i1.14656
<![CDATA[The aim of this research is to gain an in-depth understanding of the systems and procedures for implementing value added tax (VAT) on shipping service activities at PT Pelayaran Tonasa Lines. The focus of the research is on PT Pelayaran Tonasa Lines Corporate Taxpayers. The analysis technique applied is descriptive qualitative, which makes it possible to describe in detail the characteristics and qualitative aspects related to the implementation of VAT. The data collection process was carried out through several methods. First, through interviews with related parties in the company to obtain direct views and information related to the implementation of VAT. Second, by using library methods to collect data and information from relevant sources such as books, journals and research reports related to taxation. Apart from that, direct observations were carried out to gain a deeper understanding of the implementation of VAT at PT Pelayaran Tonasa Lines. Documents available at the research site were also used as data sources. The research results show that the systems and procedures used in implementing VAT on shipping service activities at PT Pelayaran Tonasa Lines are in accordance with applicable laws and regulations. This shows that the company has complied with applicable legal provisions relating to tax aspects in its operations. Thus, this research contributes to strengthening understanding of tax practices in the shipping sector and can become a reference for improving or improving the tax system in the future]]>
<![CDATA[Value Added Tax Restitution Process in an Effort to Protect the Rights of Corporate Taxpayers at Massaniga & Rekan Tax Consultant Office ]]>
<![CDATA[Sahib, Muhammad Khaedar]]>;
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Firdamayanti, Alfarah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v6i2.13024
<![CDATA[Tax restitution is an application for the return of tax overpayments made by taxpayers to the state. This tax overpayment is actually a basic right for taxpayers which otherwise becomes an obligation of the tax authority The purpose of this research is to find out the value-added tax restitution process in an effort to protect the rights of corporate taxpayers at the Massaniga Rekan Tax Consultant Office. The research object of this Final Project is "The Value Added Tax Restitution Process in an Effort to Protect Corporate Taxpayer Rights at the Massaniga Rekan Tax Consultant Office". The type of research conducted with an applied skinative approach. The data collection technique used is to use the Interview, Documentation and Observation methods. The results of this study indicate that the value-added tax restitution process carried out by the Massaniga Rekan tax consultant office has been carried out with applicable rules and implemented to fulfil the rights of corporate taxpayers.]]>
<![CDATA[RESPON MUHAMMAD TAQI MISHBAH YAZDI TERHADAP POLA PIKIR MATERIALISME ]]>
<![CDATA[Adil, Muhammad]]>
<![CDATA[ Maqamat : Jurnal Ushuluddin dan Tasawuf Vol. 2 No. 2 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Universitas Islam Zainul Hasan Genggong ]]>
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DOI: 10.55210/sy95jw94
<![CDATA[Penelitian ini berangkat dari realitas kehidupan manusia yang dimana realitas bukan hanya bersifat materialistik semata, tetapi juga immaterial dibalik yang dapat dijangkau dan dinalar oleh penalaran manusia. Dalam kajian ini dalam paradigma atau cara pandang materialisme memandang bahwa wujud itu sama halnya dengan materi, karena ditinjau dari subjek dan objek sesuatu itu dianggap ada apabila memiiki bentuk dan meliputi tiga dimensi ialah panjang, lebar dan padat atau memiliki tipologi materi sehingga bisa disifati dengan kuantitas dan dapat dibagi. Kita tidak mungkin mengatakan bahwa alam ini memiliki tujuan dan sebab akhir, sebab tidak ada tinjuan yang memiliki ilmu dan kehendak sehingga dapat dinisbahkan suatu tujuan penciptaan kepadanya. Apa yang menjadi masalah dengan aliran materialisme.? Bahwasanya pandangan materialisme barat dalam memperoleh suatu pengetahuan yang benar hanya bersifat indrawi dan pengalaman. Mengapa penting membahas aliran materialisme.? Karena aliran ini akan berimplikasi secara filosofis mengingkari realitas inmateri dan mengingkari hal-hal inmateri hingga Ma'ad (Hari Kebangkitan). Apa yang dikritik dari aliran materialisme? Fondasi ontologis dan pola pikir aliran materialisme berdasarkan pemikiran Filsafat Islam M.T Misbah Yazdi. Metode yang digunakan? Kualitatif dengan pendekatan deskriptif analitik serta studi pustaka.]]>
