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DO SHARIA AND NON-SHARIA LISTING SECURITIES INVESTORS RESPOND DIFFERENTLY TO TAX AVOIDANCE? Anggraini, Puspita Ghaniy; Ayu, Putri Werdina Ciptaning; Saragih, Arfah Habib; Dharsana, Muhammad Try
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 1
Publisher : UI Scholars Hub

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This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding corporate tax avoidance practices on average are lower (higher) for Sharia (non-Sharia) securities.

Analisis Kesuksesan Penerapan E-Filing Menggunakan Model Kesuksesan Sistem Informasi DeLone dan McLean Khaerunnisa Nur Fatimah Syahnur; Muhammad Try Dharsana
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2010

Abstrak Penelitian ini bertujuan untuk menguji kesuksesan penerapan e-filing menggunakan model kesuksesan sistem informasi DeLone dan McLean. Penelitian ini melakukan pengujian hipotesis analisis regresi linear berganda dan menggunakan teknik pengambilan sampel purposive sampling pada wajib pajak di KPP Pratama Makassar Selatan. Hasil pengujian menggunakan 2 variabel independen dan 1 variabel dependen memberikan bukti bahwa, penerapan e-filing secara empiris terbukti berhasil dan sukses. Hal ini dibuktikan dengan hasil penelitian yang menunjukkan bahwa penggunaan sistem dan kepuasan pengguna berpengaruh positif terhadap manfaat bersih penggunaan e-filing. Kata Kunci: E-filing, Wajib Pajak, DeLone dan McLean Abstract This study aims to examine the success of e-filing systems using the Updated DeLone and McLean Information System Success Model. Hypothesis testing in this study uses multiple regression analysis and purposive sampling technique on taxpayers at KPP Pratama Makassar Selatan. The study results with 2 independent variables and 1 dependent variable provide evidence that the implementation of the e-filing system has been empirically proven successful. This is evidenced by the results of research, showing that use and user satisfaction have a positive effect on the net benefits of using e-filing. Keywords: E-filing, Individual Taxpayer, DeLone and McLean

Analysis Of Retail Sector Market Reaction In Indonesia On Social Media And Investor Sentiment Khaerunnisa Nur Fatimah Syahnur; Dewi Fatmarani Surianto; Muhammad Try Dharsana
Jurnal Manajemen Bisnis Vol. 10 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i2.72

This study aims to examine the effect of social media and investor sentiment on the market reaction of the retail sector in Indonesia. Content analysis determines investor sentiment obtained from social media. Information related to the 2019 Indonesian presidential election was used for content analysis. The study results provide evidence that the information available on social media and online investor sentiment have a positive effect on the market reaction of the retail sector in Indonesia. This study also supports the use of signal theory to explain the effect of information available on social media on the capital market in Indonesia.

Eco-Control and Its Dual Impact on Environmental and Economic Performance Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Aksah, Naufal Muhammad; Ulumuddin, Ihya'; Bachmid, Ummuhani
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5362

This study examines the dual impact of eco-control on both environmental and economic performance in the manufacturing sector. Drawing on data from 183 managers of manufacturing companies in Indonesia, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between eco-control, environmental performance, and economic performance. The findings reveal that eco-control significantly enhances environmental performance, which in turn positively influences economic outcomes. Additionally, eco-control has a direct positive effect on economic performance, suggesting that firms with robust eco-control mechanisms are more likely to achieve greater operational efficiency and financial success. The mediation analysis further confirms that environmental performance plays a crucial role in transmitting the positive effects of eco-control to economic performance. These results contribute to the growing body of literature on sustainability and corporate strategy by demonstrating the value of integrating eco-control systems to achieve both environmental and economic objectives. The study also highlights the importance of eco-control in aligning corporate sustainability initiatives with long-term profitability, particularly in sectors with high environmental impact. Limitations and directions for future research are discussed, including the need for broader studies across different industries and regions.

Pengelolaan Keuangan UMKM Berbasis Digital di Kelurahan Biringere Kecamatan Sinjai Utara Alam, Ade Ikhlas Amal; Dharsana, Muhammad Try; Thaha, Rianda Ridho H.; Idris, M. Istiyansyah U.; Natsir, A. M. Iqra P.; Arif, Hermita
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1321

Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Biringere, Kecamatan Sinjai Utara, melalui penerapan teknologi digital. Pengelolaan keuangan yang efektif merupakan salah satu tantangan utama yang dihadapi oleh UMKM, yang sering kali kurang memiliki akses ke informasi dan sumber daya yang memadai. Program pengabdian ini dirancang untuk memberikan pelatihan dan pendampingan kepada pelaku UMKM mengenai penggunaan aplikasi dan perangkat lunak keuangan digital. Melalui pendekatan ini, diharapkan para pelaku usaha dapat mencatat, mengelola, dan menganalisis keuangan mereka dengan lebih baik, sehingga dapat meningkatkan efisiensi operasional dan kinerja bisnis mereka. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman dan keterampilan para pelaku UMKM dalam menggunakan teknologi digital yang dipraktekkan pada kegiatan pengabdian ini untuk pengelolaan keuangan. Kegiatan pengabdian ini menunjukkan digitalisasi keuangan merupakan langkah strategis dalam mendukung keberlanjutan dan pertumbuhan UMKM di daerah tersebut.

Pengaruh Artificial Intelligence Activities Terhadap Repurchase Intention Melalui Customer Experience Pada Pengguna Grab Food Delivery di Kota Makassar Nurul Fadilah Aswar; Haeruddin, Muhammad Ilham Wardhana; Muhammad Try Dharsana
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1206

Penelitian ini menganalisis pengaruh Artificial Intelligence (AI) Activities terhadap Repurchase Intention melalui Customer Experience pada pengguna GrabFood di Makassar. Studi ini menggunakan metode kuantitatif dengan pendekatan cross-sectional dan melibatkan 100 responden yang telah menggunakan GrabFood minimal lima kali dalam setahun terakhir. Hasil penelitian menujukkan AI Activities berpengaruh signifikan terhadap Customer Experience, AI Activities berpengaruh signifikan terhadap Repurchase Intention, Customer Experience berpengaruh signifikan terhadap Repurchase Intention dan AI Activities berpengaruh signifikan terhadap Repurchase Intention melalui Customer Experience Penelitian ini memberikan implikasi bagi perusahaan layanan pengantaran makanan untuk lebih mengoptimalkan pemanfaatan AI guna meningkatkan pengalaman pelanggan, yang pada akhirnya dapat mendorong loyalitas dan peningkatan transaksi ulang. Strategi pemasaran berbasis AI yang berfokus pada kebutuhan dan preferensi pelanggan diharapkan mampu memperkuat daya saing perusahaan di pasar yang semakin kompetitif.

Optimalisasi Peran Bendahara Penerimaan dalam Pengelolaan Pendapatan Asli Daerah: Studi Kasus Kabupaten Pangkajene dan Kepulauan Kusumawati, Andi; Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Thaha, Rianda Ridho Hafidz; Hermansyah, Fakhrul Indra
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i1.2270

Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas bendahara penerimaan dalam pengelolaan Pendapatan Asli Daerah (PAD) di Kabupaten Pangkajene dan Kepulauan. Melalui pendekatan sosialisasi, pelatihan berbasis kompetensi, serta pendampingan teknis, kegiatan ini berfokus pada peningkatan pemahaman regulasi, kemampuan teknis penatausahaan, dan penerapan sistem akuntansi berbasis akrual. Hasil evaluasi menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta, ditunjukkan oleh peningkatan skor pre-test dan post-test serta penurunan kesalahan pencatatan keuangan. Tantangan utama ditemukan pada wilayah kepulauan yang memerlukan strategi pelatihan khusus akibat keterbatasan akses dan infrastruktur. Kegiatan ini juga menghasilkan modul pelatihan dan panduan teknis sebagai sarana pembelajaran berkelanjutan. Dampak jangka panjang diharapkan mencakup peningkatan transparansi, akuntabilitas, serta kualitas laporan keuangan daerah. Dengan penguatan peran bendahara penerimaan, pengelolaan PAD dapat dilakukan secara lebih efektif dan efisien, mendukung pencapaian opini Wajar Tanpa Pengecualian (WTP) secara berkelanjutan serta memperkuat fondasi pembangunan ekonomi daerah berbasis sumber daya lokal.

Eco-Control and Its Dual Impact on Environmental and Economic Performance Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Aksah, Naufal Muhammad; Ulumuddin, Ihya'; Bachmid, Ummuhani
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5362

This study examines the dual impact of eco-control on both environmental and economic performance in the manufacturing sector. Drawing on data from 183 managers of manufacturing companies in Indonesia, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between eco-control, environmental performance, and economic performance. The findings reveal that eco-control significantly enhances environmental performance, which in turn positively influences economic outcomes. Additionally, eco-control has a direct positive effect on economic performance, suggesting that firms with robust eco-control mechanisms are more likely to achieve greater operational efficiency and financial success. The mediation analysis further confirms that environmental performance plays a crucial role in transmitting the positive effects of eco-control to economic performance. These results contribute to the growing body of literature on sustainability and corporate strategy by demonstrating the value of integrating eco-control systems to achieve both environmental and economic objectives. The study also highlights the importance of eco-control in aligning corporate sustainability initiatives with long-term profitability, particularly in sectors with high environmental impact. Limitations and directions for future research are discussed, including the need for broader studies across different industries and regions.

Belief Control as Mediator Between Environmental Strategy and Eco-Practices in South Sulawesi Firms Dharsana, Muhammad Try; Alimuddin, Nur Hazimah; Harahap, Andi Tenri; Aksah, Naufal Muhammad; Musa, Muhaizam
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6547

Departing from eco-control and competitive environmental strategy research that foregrounds diagnostic controls and advanced-economy settings, this study positions beliefs control as the mechanism translating environmental intent into practice within provincial manufacturing shaped by Indonesia’s PROPER public disclosure and Green Industry certification. A cross-sectional survey of 125 managerial respondents (operations, production, marketing, sustainability) from multi-sector manufacturing firms in South Sulawesi, Indonesia, analysed via PLS-SEM, tests mediation and predictive relevance. Beliefs control strongly predicts eco-marketing (β = 0.76, p < 0.001) and eco-production (β = 0.74, p < 0.001) and mediates the effect of eco-efficiency intent on both practices (indirect β ≈ 0.42 and 0.40, p < 0.05); the path from eco-branding intent to beliefs control is not significant (β = 0.24, p = 0.24). Explained variance is high (R² = 0.68, 0.71, 0.64). Codifying purpose through mission statements, leadership communication, and recognition systems offers an actionable route to accelerate credible eco-practices, strengthen compliance, and support cost discipline and competitive positioning. Situated in Indonesian manufacturing and in developing-region conditions, the evidence informs managerial decision-making and environmental governance in emerging markets.

Tekanan Pemangku Kepentingan, Tata Kelola Perusahaan, dan Budaya Organisasi terhadap Kinerja ESG Perusahaan Hasanuddin, Fajrul Hakim; Dharsana, Muhammad Try
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1968

Keberlanjutan perusahaan (corporate sustainability) tidak lagi hanya diukur dari kinerja finansial, tetapi juga dari sejauh mana perusahaan mampu menyeimbangkan dimensi lingkungan, sosial, dan tata kelola atau Environmental, Social, and Governance (ESG). Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola perusahaan (corporate governance), tekanan pemangku kepentingan (stakeholder pressure), dan budaya organisasi (organizational culture) terhadap kinerja ESG pada perusahaan manufaktur di Kota Makassar. Pendekatan kuantitatif digunakan dengan survei terhadap manajer senior yang memahami kebijakan dan praktik keberlanjutan di perusahaan mereka. Hasil penelitian menunjukkan bahwa ketiga faktor tersebut berperan penting dalam meningkatkan kinerja ESG. Budaya organisasi menjadi faktor paling dominan karena nilai-nilai etika, inovasi, dan keterlibatan karyawan membentuk dasar perilaku berkelanjutan. Tata kelola perusahaan berkontribusi melalui mekanisme pengawasan, transparansi, dan akuntabilitas yang mendorong penerapan kebijakan ESG secara konsisten. Sementara itu, tekanan pemangku kepentingan dari investor, pelanggan, dan regulator memperkuat komitmen perusahaan untuk bertanggung jawab secara sosial dan lingkungan. Temuan ini menegaskan bahwa sinergi antara faktor internal dan eksternal menjadi kunci bagi keberhasilan implementasi ESG di sektor manufaktur Indonesia.

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