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All Journal Al-Manahij: Jurnal Kajian Hukum Islam Nurani: Jurnal Kajian Syariah dan Masyarakat COMPETITIVENESS JOURNAL JURNAL MAHKAMAH Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen "E M O R" FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Ilmiah Akuntansi Manajemen SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Economics and Digital Business Review JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Contemporary Journal on Business and Accounting Jurnal Ilmu Syariah dan Hukum Maqamat: Jurnal Ushuluddin dan Tasawuf Pallangga: Journal of Agriculture Science and Research Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi
Muhammad Adil, Muhammad
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PERSEPSI KARYAWAN TENTANG CORPORATE SOCIAL RESPONSIBILITY (CSR) Adil, Muhammad; Abdi, Muhammad Nur
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 6 No. 2 (2022): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v6i2.2204

Abstract

Corporate Social Responsibility (CSR) merupakan program tanggung jawab sosial perusahaan yang memberikan kepedulian sosial perusahaan dalam upaya pemberdayaan masyarakat. Sudah banyak studi terkait dampak CSR terhadap naiknya citra positif perusahaan di masyarakat maupun dampak positifnya bagi kemajuan sosial masyarakat dan lingkungan hidup. Namun jarang perhatian yang diberikan untuk melihat dampak CSR bagi lingkungan intern perusahaan, khususnya karyawan. Padahal CSR juga mengambil peran yang tidak kecil dalam pengelolaan sumber daya manusia di perusahaan melalui rasa memiliki yang tinggi yang diakibatkan oleh rasa bangga terhadap kontribusi perusahaan bagi kemajuan masyarakat. Tujuan penelitian ini untuk mengelaborasi persepsi karyawan terhadap program CSR perusahaan dan kaitannya dengan identifikasi mereka terhadap perusahaan. Jumlah partisipan adalah 19 orang karyawan dari perusahaan yang bekerja di Kalla Group. Kuesioner dan wawancara digunakan sebagai teknik pengumpulan data.Hasil penelitian menunjukkan bahwa adanya rasa bangga terhadap kontribusi positif perusahaan  bagi  masyarakat  luas dan menjadi nilai positif karena menjadi bagian dari perusahaan yang dapat dibanggakan. Berdasarkan hasil penelitian tersebut program CSR menurut persepsi karyawan dianggap penting dan bermanfaat sehingga kedepan program-program semacam itu harus terkonsep dengan baik dan berkesinambungan sehingga akan meningkatkan citra positif perusahaan dimata masyarakat.
Monitoring Restaurant Taxes Through the Use of Tapping Box Tools Arizah, Ainun; Abdi, Muhammad Nur; Adil, Muhammad; Elfhita, Resky Vivi
Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i1.76

Abstract

Purpose – This study aims to determine the implementation of restaurant tax monitoring through the use of tapping box tools at the Regional Revenue Agency of Mamuju Regency. Design/methodology/approach – This study uses a qualitative research method by focusing on the implementation of restaurant tax monitoring through the use of a tapping box tool. Findings – The results of the study show that, 1) the implementation of monitoring carried out by BAPENDA on restaurant taxes by installing tapping boxes in restaurants is then checked on the SIMPADA application which can be accessed via https://sulselbar.simpada.co.id/sulselbar-taxmonitoring/, 2) The limited number of human resources means that they have to work outside their normal working hours and is not followed by an increase in the amount of salary or wages received. Originality - This research lies in an in-depth study of the application of the Tapping Box Tool by linking it to technical and non-technical aspects. Keywords: Monitoring, Restaurant Tax, Tapping Box Paper type Research Result
Kearifan Lokal dalam Perspektif Fikih Lingkungan sebagai Kontribusi Konsep Kebun Raya Sumatera Selatan Adil, Muhammad; Hadi, Abdul
Jurnal Mahkamah : Kajian Ilmu Hukum dan Hukum Islam Vol. 3 No. 1 June (2018)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v3i1.253

Abstract

Berdasarkan analisis kebijakan Pemerintah Provinsi Sumatera Selatan dalam bidang pelestarian lingkungan dengan membuat Kebun Raya Sriwijaya, Kebun raya membuat konsep berdasarkan kearifan lokal. Tujuannya adalah untuk menyelamatkan tanaman asli khas Sumatera Selatan dan memperkenalkan keunggulannya sebagai sarana penelitian dan pengembangan teknologi pendidikan sains konservasi tanaman, Konsep ini berfungsi sebagai kumpulan tanaman obat dan tanaman lahan basah. Penelitian ini merupakan tawaran konsep pengembangan melalui sinergi beberapa bagian seperti ekologi, hukum Islam lingkungan (Fiqh Al-Bi'ah), dan kearifan lokal. Setelah disinergikan dengan studi hukum Islam lingkungan (Fiqh Al-Bi'ah) telah menghasilkan temuan bahwa Kebun Raya di Sumatera Selatan berarti juga memiliki peran yang sangat signifikan dalam menghubungkan hubungan manusia dengan Tuhan, dan orang-orang dengan lingkungan sementara itu, kedudukan kearifan lokal dapat diekstraksi melalui tradisi Hukum Simbur Cahaya (Hukum Adat Sumatera Selatan).
PENERAPAN SISTEM SELEKSI TERBUKA PADA PEMERINTAH DAERAH KABUPATEN SINJAI Mustikawati, Mustikawati; Adil, Muhammad
COMPETITIVENESS Vol. 9 No. 1 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v9i1.4393

Abstract

The open selection system is a system for filling out the position of Primary High Leadership (JPT) at regional agencies which is carried out openly and competitively among Civil Servants (PNS) by taking into account the requirements of competence, qualifications, rank, education and training, track record of positions and integrity as well as other requirements needed in accordance with the provisions of the statutory regulations between regencies and cities in 1 (one) province. This study used a qualitative research method by trying to describe the phenomenon of the implementation of open selection in the Sinjai District Government. Data was collected through interviews with several informants, direct observation in the field and literature study. The data were analyzed through the stages of data reduction, data exposure to drawing conclusions. Checking the validity of the findings was carried out through data triagulation, namely by conducting crossinterviews with several informants. The results of this study concluded that the implementation of the open selection system in the Sinjai District Government has produced clean, KKN-free, accountable and wellperforming officials. Some of the obstacles that arise in the implementation of the selection include: there are still indications of KKN practice in the selection process, loss of competition in a position and there are still indications that officials who have a bad trade record pass the selection process  Keywords: Open Selection  ABSTRAK Sistem seleksi terbuka adalah suatu sistem pengisian Jabatan Pimpinan Tinggi Pratama (JPT) pada instansi daerah yang dilakukan secara terbuka dan kompetitif di kalangan Pegawai Negeri Sipil (PNS) dengan memperhatikan syarat kompetensi, kualifikasi, kepangkatan, pendidikan dan latihan, rekam jejak jabatan dan integritas serta persyaratan lain yang di butuhkan sesuai dengan ketentuan peraturan perundang-undangan antar kabupaten kota dalam 1 (satu) provinsi. Penelitian ini menggunakan metode penelitian kualitatif dengan berusaha mendeskripsikan fenomena pelaksanaan seleksi terbuka pada Pemerintah Daerah Kabupaten Sinjai. Data dikumpulkan melalui wawancara dengan beberapa informan, melakukan observasi langsung ke lapangan serta study pustaka. Data dianalisis melalui tahapan reduksi data, paparan data hingga penarikan kesimpulan. Pengecekan keabsahan temuan dilakukan melalui triagulasi data yaitu melalukan wawancara silang dengan beberapa informan.Hasil penelitian ini menyimpulkan bahwa pelaksanaan sistem seleksi terbuka pada Pemerintah Daerah Kabupaten Sinjai telah melahirkan pejabat yang bersih, bebas KKN, akuntabel dan berkinerja. Beberapa kendala yang muncul dalam pelaksanaan seleksi antara lain: masih adanya indikasi praktek KKN dalam pelaksanaan seleksi, hilangnya kompetisi dalam suatu jabatan serta masih adanya indikasi pejabat yang memiliki trade record yang tidak baik lolos dalam proses seleksi, namun semua kendala tersebut dapat diselesaikan melalui penunjukan Panitia Seleksi (PANSEL) yang professional dan berintegritas, membuka ruang bagi pejabat eselon III.b untuk ikut dalam proses seleksi serta melakukan penelusuran rekam jejak jabatan calon pejabat  Kata Kunci: Seleksi Terbuka
ANALISIS STRATEGI PEMASARAN PADA USAHA KECIL MENENGAH PERCETAKAN (STUDI KASUS UKM PERCETAKAN THE BEJOS SCREEN PRINTING, KOTA PALOPO, SULAWESI SELATAN) Syafaruddin, Syafaruddin; Amin, Amelia Rezky; Adil, Muhammad
COMPETITIVENESS Vol. 8 No. 2 (2019): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v8i2.4483

Abstract

The Bejos Screen Printing is one of the SMEs located in palopo city, South Sulawesi that has been growing since 2013, The Bejos Screen Printing printing produces screen printing clothes Since starting its business The Bejos Screen Printing senatisa faced with various obstacles and obstacles, the number of similar companies that appear to make Printing The Bejos Screen Printing difficult to maintain the position of its products due to increasingly tight industry competition. Strict competition conditions are a problem faced by The Bejos Screen Printing. The purpose of this research is to determine the marketing strategy of SME printing through SWOT analysis. In determining marketing strategies it is necessary to know the internal factors of strengths and weaknesses, external factors of opportunities and threats. The strategy that can be applied is the ST Strategy is a strategy that uses the power that the company has to overcome threats or commonly referred to as diversification strategies. Keywords: UKM The Bejos Screen Printing, SWOT Analysis, marketing strategy
PENGARUH KEPEMIMPINAN KEPALA SEKOLAH, IKLIM ORGANISASI DAN KOMPETENSI GURU TERHADAP KINERJA GURU SMP NEGERI 1 PALLANGGA KABUPATEN GOWA Anita, Nelly; Amin, Bahrun; Adil, Muhammad
COMPETITIVENESS Vol. 10 No. 1 (2021): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v10i1.5519

Abstract

This research aims to determine whether there is an influence of Leadership, Organizational Climate, and Competence on the Performance of First Middle School Teachers (SMP) Negeri 1 Pallangga. This research is an ex-post facto research which is correlational in nature. The population of this research is SMP Negeri 1 Pallangga in Gowa Regency which consists of 75 people. This study uses a questionnaire instrument of Leadership, Organizational Climate, Teacher Competence, and Teacher performance. The statistical analysis used is descriptive analysis and inferential analysis. The results of the analysis show that the leadership of the principal at SMP Negeri 1 Pallangga is categorized as high, with an average score of 32,85 and a standard deviation of 7,86 and located in the 20 - 65 interval. Teacher competence is categorized as high, with an average score of 22,44 and a standard deviation of 4,29 and located at intervals of 10-30 and the work climate of teachers is categorized as high, with an average score of 21,75 and a standard deviation of 3,27 and located at intervals of 14 - 31 While teacher performance is categorized as high, with an average score of 23,45 and a standard deviation of 4,29 and is located at the interval 13-30 and categorized as high.Keywords: Principal Leadership, Organizational Climate, Teacher Competence and Teacher Performance
GOING CONCERN PERSPEKTIF PELAKU USAHA MIKRO: UPAYA MENGUNGKAP SELUBUNG MAKNA MELALUI FENOMENOLOGI Rayyani, Wa Ode; Wahyuni, Idra; Adil, Muhammad; Andayaningsih, Sri
Jurnal Ilmiah Akuntansi Manajemen Vol. 4 No. 1 (2021): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v4i1.853

Abstract

Penelitian ini berangkat dari fenomena para pelaku usaha mikro yang terus bertahan setiap harinya menjalani masa-masa sulit dalam usahanya, namun terus dapat menjalankan usahanya. Meskipun usaha yang dijalankan “terlihat” memberikan keuntungan yang kecil, namun usaha tersebut terus ada [baca: eksis], bahkan mampu melewati setiap masa sulit yang ditemuinya, sementara beberapa usaha besar cukup terpukul ketika melewati ketidakpastian ekonomi. Kami kemudian tertarik untuk mengetahui apa makna going concern yang dipahami oleh para pelaku usaha mikro. Penelitian ini bertujuan untuk mendapatkan pemahaman mengenai makna going concern dari sudut pandang pelaku usaha mikro yang terdampak Covid-19 di Sungguminasa, Kabupaten Gowa, Sulawesi Selatan. Metode penelitian menggunakan Fenomenologi Transcendental Husserl. Informan sebanyak tiga orang dengan latar belakang usaha menjual kue tradisional (jalangkote dan donat), penjual mainan anak dan usaha oleh-oleh khas Makassar “kacang krispi”. Hasil penelitian mengungkapkan bahwa informan memahami kelangsungan usaha (going concern) sebagai suatu konsep dimana bisnisnya akan terus berlanjut baik di masa normal maupun sulit salah satunya dengan cara mengelola keuangan usaha dengan baik. Makna lain yang terungkap bahwa going concern bukan hanya sekedar bagaimana sebuah usaha dapat terus terjaga kestabilan asetnya, namun juga bagaimana menjaga semangat dan sikap optimis terus ada dan menjadi ruh dalam menjalani usaha. Memasrahkan hasilnya pada Tuhan juga menjadi salah satu kiat bertahan dan menjaga kewarasan di tengah kondisi sulit akibat pandemi. Temuan penelitian ini berdasarkan hasil analisis dan bracketing bahwa semangat, optimistis dan kepasrahan pada Tuhan merupakan bagian dari prinsip going concern perspektif pelaku usaha mikro.
Unveiling Earning Management Practices: A Qualitative Analysis of Accounting Research Nasrun, Muhammad; Adil, Muhammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.800

Abstract

This research explores earning management practices through a qualitative analysis of accounting literature. It aims to elucidate the motives, mechanisms, and consequences of earning management, considering diverse industry contexts and regulatory environments. The study utilizes a comprehensive review of empirical studies, industry-specific research, and regulatory interventions to uncover nuanced patterns and emerging trends in earning management behavior. Findings indicate that earning management practices vary across industries, with regulated sectors exhibiting higher manipulation levels. Competitive dynamics also influence earning management decisions, with firms in fiercely competitive environments more likely to engage in aggressive tactics. Regulatory interventions, notably the Sarbanes-Oxley Act of 2002, have played a crucial role in deterring opportunistic practices. Despite regulatory efforts, challenges persist, including adaptive responses and unintended consequences such as regulatory arbitrage and greenwashing. The study underscores the importance of contextual factors in shaping earning management practices and highlights the need for tailored regulatory interventions and governance mechanisms. The research contributes to theoretical advancement in accounting, finance, and corporate governance and provides managerial insights into navigating ethical dilemmas and upholding transparency and integrity in financial reporting.
Perhitungan Kinerja Simpang tidak Bersinyal akibat Hambatan Samping (Studi Kasus Jalan Kampung Lalang Km 7,5) Adil, Muhammad; Ardan, Melloukey
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 1 (2025): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i1.5729

Abstract

Research aims to evaluate the performance of the unsignalized intersection at Jalan Kampung Lalang KM 7.5 using the PKJI 2014 method to understand the impact of side barriers on traffic efficiency and safety. The problem is focused on unsignalized intersections often become congestion points and sources of accidents due to the absence of clear and effective traffic arrangements. The analysis showed that the highest traffic volume occurred on Sunday with 2571.4 vehicles/hour. The intersection capacity value was recorded at 4146 skr/hr with a degree of saturation of 0.62. The traffic delay on the major road is 5.254 seconds/skr, while the delay on the minor road reaches 13.269 seconds/skr. The geometric delay of the intersection was recorded at 4.414 sec/skr, and the total delay of the intersection was 11.297 sec/skr. Queuing opportunities ranged from 16.044% to 33.575%. With a degree of saturation < 75, this intersection falls into service category C, which indicates that traffic flow is still stable even though drivers are restricted in their choice of speed.
THE INFLUENCE OF INCOME LEVEL ON COMMUNITY CONSUMPTION LEVEL IN SOPPENG REGENCY (CASE STUDY IN CONGKO VILLAGE, MARIORIWAWO DISTRICT) Achsanuddin UA, Anur; Adil, Muhammad
Jurnal Ekonomi Balance Vol. 16 No. 1 (2020): (June 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i2.4555

Abstract

The purpose of this study is to meet the unlimited needs of life but the level of ability to meet their needs is limited to a problem that often occurs. This is influenced by the level. The purpose of this study was to determine the effect of income levels on the level of community consumption in Soppeng district (a case study in Congko village, Marioriwawo district). This researcher uses a quantitative analysis method which is an overview of the effect of income levels on the level of community consumption in Marioriwawo District, Soppeng Regency. The level of population consumption that is measured or generated through the results of partial test calculations with a value of tcount 10.808, this is very influential significantly and has a positive impact on the level of public consumption where t table is 1.988 where the significant value is 0.000 <0.05
Co-Authors Abdi, Muhammad Nur Abdul Hadi Achsanuddin UA, Anur Ahmad, Bashiruddin Amin, Amelia Rezki Septiani Amin, Amelia Rezky Andayaningsih, Sri Anisatun Humayrah Rais Anita, Nelly Ardan, Melloukey Arizah, Ainun Aswad, Ajarul Ayu Puspitasari, Ayu Baharuddin Baharuddin Bahrun Amin, Bahrun Cahyanti, Andi Amelia Dian Rahayu Duski Ibrahim, Duski Elfhita, Resky Vivi Faisal, Rifdah Septiani Firdamayanti, Alfarah Fitriyah, Andi Tenri Hamid, Muhammad Syarwan Hermansyah Hermansyah Makhfud Syawaludin Muhamad Harun Muhammad Khaedar Sahib Muhammad Nasrun Mustikawati Mustikawati Nagu, Nadhirah Naidah, Naidah Qanita Mokodompis, Qanita Mokodompis Rahman, Pathur Romadhoni, Buyung Rustam, Andi Rustan, Rustan Syafaruddin Syafaruddin Wa Ode Rayyani wahyuni wahyuni Wahyuni, Idra Wijaya, Sandy Winarsih, Endang