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All Journal Al-Manahij: Jurnal Kajian Hukum Islam Nurani: Jurnal Kajian Syariah dan Masyarakat COMPETITIVENESS JOURNAL JURNAL MAHKAMAH AL ISHLAH Jurnal Pendidikan Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen "E M O R" FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ilmiah Akuntansi Manajemen Amnesty: Jurnal Riset Perpajakan Economics and Digital Business Review Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Contemporary Journal on Business and Accounting Eduvest - Journal of Universal Studies Jurnal Ilmu Syariah dan Hukum Maqamat: Jurnal Ushuluddin dan Tasawuf Advances in Taxation Research Pallangga: Journal of Agriculture Science and Research Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi
Muhammad Adil, Muhammad
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Social Sciences Other

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Legal Culture and Law Enforcement in Indonesia: A Normative Juridical Perspective Hanifah, Mardalena; Adil, Muhammad
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.49987

Abstract

Legal culture plays a very important role in law enforcement because the law is heavily influenced by the legal culture in the form of values, views, and attitudes within society. Therefore, legal culture and law enforcement are two interconnected elements. One of the problems currently faced by the Indonesian nation is the low legal culture among its citizens. This is clearly reflected in the situations that are currently prevalent in Indonesia. The method in this study is library research, which involves collecting data through scientific literature. The results of this study are as follows: First, legal culture is the overall attitude of citizens, which is general in nature, along with societal values that determine how the law should apply in society; Second, the characteristics of legal culture include public awareness of the importance of law as a foundation for just and orderly community life; Third, the application of legal culture is crucial in the context of international relations, as each country has a different legal system, and understanding and appreciating the legal culture of other countries will facilitate cooperation and relations between nations.
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
Financial Crime Early Prevention Strategy: The Utilization of Whistleblowing System and Risk Management In Sharia Bank Idrawahyuni; Andayangsih, Sri; Adiningrat, Andi Arifwangsa; Adil, Muhammad; Winarsih, Endang
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October (On Progress)
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2915

Abstract

This study examined the effects of using a whistleblowing system and risk management as prevention strategies for financial crimes at PT Bank Syariah Indonesia in South Sulawesi, Indonesia. This type of research used an associative quantitative approach with a population of 46 PT Bank Syariah Indonesia in South Sulawesi, Indonesia. The sample in this study comprised 230 respondents, selected using purposive sampling. The data were analyzed using multiple linear regression in SPSS 26. The results showed that the whistleblowing system cannot yet be used as an early prevention strategy for financial crime. In comparison, risk management has a positive and significant effect on the early prevention of financial crimes. It is hoped that the results of this research will make additional contributions to the literature on early prevention strategies for economic crimes in Sharia banking, focusing on whistleblowing systems and risk management. In addition, practitioners can provide input to management at PT Bank Syariah Indonesia in South Sulawesi on improving fraud prevention by increasing the effectiveness of the whistleblowing system and strengthening risk management as a prevention strategy against fraud.
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.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Adil, Muhammad; Rustan, Rustan; Naidah, Naidah; Cahyanti, Andi Amelia
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5306

Abstract

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.
Systems and Procedures for Implementing Value Added Tax on Shipping Services Activities at PT Pelayaran Tonasa Lines Sahib, Muhammad Khaedar; Adil, Muhammad; Qanita Mokodompis, Qanita Mokodompis
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14656

Abstract

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
Co-Authors Abdi, Muhammad Nur Abdul Hadi Achsanuddin UA, Anur Addimsiki, M. Ubaidillah Luai Adiningrat, Andi Arifwangsa Ahmad, Bashiruddin Amin, Amelia Rezki Septiani Amin, Amelia Rezky Andayangsih, Sri Andayaningsih, Sri Anisatun Humayrah Rais Anita, Nelly Ardan, Melloukey Arizah, Ainun Aswad, Ajarul Athillah, Muhammad Alif Ayu Puspitasari, Ayu Azhira, Furi Baharuddin Baharuddin Bahrun Amin, Bahrun Brutu, Dur Cahyanti, Andi Amelia Dian Rahayu Duski Ibrahim, Duski Elfhita, Resky Vivi Faisal, Rifdah Septiani Firdamayanti, Alfarah Fitriyah, Andi Tenri Hamid, Muhammad Syarwan Idrawahyuni Mardalena Hanifah Muhamad Harun Muhammad Khaedar Sahib Muhammad Nasrun Mustaqim, Ardian Mustikawati Mustikawati Nagu, Nadhirah Naidah, Naidah Otoman Otoman, Otoman Padila Padila, Padila Qanita Mokodompis, Qanita Mokodompis Romadhoni, Buyung Romli Romli, Romli Rr. Rina Antasari Rustam, Andi Rustan, Rustan Syafaruddin Syafaruddin Wa Ode Rayyani wahyuni wahyuni Wahyuni, Idra Wijaya, Sandy Winarsih, Endang