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Pengaruh Luas pengungkapan Corporate Social Responsibility, Karakteristik Eksekutif, Kepemilikan Keluarga, Profitabilitas, dan Corporate Governance Terhadap Agresivitas Pajak Hamida Hasan
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2861

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh luas pengungkapan corporate social responsibility, karakteristik eksekutif, kepemilikan keluarga, profitabilitas, dan corporate governance terhadap agresivitas pajak. Sampel penelitian terdiri dari 42 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data penelitian menggunakan laporan keuangan tahunan perusahaan selama periode 2015-2019. Data dianalisis dengan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa luas pengungkapan corporate social responsibility dan ukuran dewan komisaris berpengaruh negatif signifikan terhadap agresivitas pajak, karakteristik eksekutif dan komisaris independen tidak berpengaruh terhadap agresivitas pajak, sedangkan kepemilikan keluarga, profitabilitas dan komite audit berpengaruh positif terhadap agresivitas pajak.Â Kata Kunci: corporate social responsibility, karakteristik eksekutif, kepemilikan keluarga, profitabilitas, corporate governance, agresivitas pajak.

Financial Knowledge and Financial Attitude Towards The Personal Financial Management Behavior Of MSME Entreprenuer Nuriani; Arfandi Dinsar; Hamida Hasan
Jurnal Manajemen Vol. 19 No. 2 (2022): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v19i2.4428

Personal Financial behavior is a person's ability to manage, namely planning, budgeting, assessing, executing, controlling, seeking, and storing financial funds daily. This study aimed to determine the extent to which financial knowledge and attitudes influence personal financial management behavior. This type of research is Descriptive Quantitative. The data collection technique uses questionnaires that are distributed directly to 63 MSME Entrepreneurs Through Google Forms using a purposive sampling method. The sample in this study is an MSME entrepreneur in Makassar City. Methods of data analysis in this study using the validity test, reliability test, partial test, concurrent test, and test the coefficient of determination using SPSS V.23 software. Based on the results of research data analysis, it can be concluded that financial knowledge and attitude positively affect personal financial management behavior. The limitation, is because this research only focuses on MSME entrepreneurs and one city, the results may not be generalizable. In addition, the relatively small sample size may be another limitation of this study.

Financial Knowledge and Financial Attitude Towards The Personal Financial Management Behavior Of MSME Entreprenuer Nuriani; Arfandi Dinsar; Hamida Hasan
Jurnal Manajemen Vol. 19 No. 2 (2022): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v19i2.4428

Personal Financial behavior is a person's ability to manage, namely planning, budgeting, assessing, executing, controlling, seeking, and storing financial funds daily. This study aimed to determine the extent to which financial knowledge and attitudes influence personal financial management behavior. This type of research is Descriptive Quantitative. The data collection technique uses questionnaires that are distributed directly to 63 MSME Entrepreneurs Through Google Forms using a purposive sampling method. The sample in this study is an MSME entrepreneur in Makassar City. Methods of data analysis in this study using the validity test, reliability test, partial test, concurrent test, and test the coefficient of determination using SPSS V.23 software. Based on the results of research data analysis, it can be concluded that financial knowledge and attitude positively affect personal financial management behavior. The limitation, is because this research only focuses on MSME entrepreneurs and one city, the results may not be generalizable. In addition, the relatively small sample size may be another limitation of this study.

Disclosure of Fraud Through Forensic Accounting, Audit Investigation and Auditor Professionalism Riza Amalia Rifani; Hamida Hasan
Jurnal Economic Resource Vol. 5 No. 2 (2022): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i2.364

This study aims to analyze the effect of the application of forensic accounting, investigative audits, and auditor professionalism on fraud disclosures at the BPKP office representing the province of South Sulawesi. This study used primary data by conducting direct research in the field by providing questionnaires to 35 auditors from the BPKP office representing South Sulawesi Province. The statistical method used is multiple linear regression analysis with the help of SPSS software. The results of the analysis showed that forensic accounting variables had a positive and significant effect on fraud disclosure, investigative audit variables had a positive and significant effect on fraud disclosure, and auditor professionalism had a positive effect on fraud disclosure.

Optimization of Purchase Decisions: A Segmentation, Targeting, and Positioning Approach at AMIU Malabo Depot Hasan, Hamida; Putra, Pandi
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): 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.v11i2.942

This study investigates how marketing strategies—specifically segmentation, targeting, and positioning—affect consumer decision-making when purchasing refill drinking water at AMIU Depot Malabo, Parepare. Utilizing a quantitative research approach, the study employs various data collection methods, including direct observation, conversations with respondents, distributing questionnaires, and reviewing documents. Participants were selected incidentally from consumers at AMIU Depot Malabo. The findings indicate that both segmentation and targeting have a significant effect on purchasing decisions, while positioning does not appear to have a substantial impact. However, when considered together, these three strategies significantly influence purchasing behavior. Additional analysis shows that the independent variables account for some variation in consumer purchasing decisions. To enhance understanding, it is recommended that future research explore other factors that might affect the decision-making process for refill drinking water consumers.

Implementasi Pemungutan Pajak Kendaraan Bermotor Dan Bermobil Dalam Meningkatkan Sistem Layanan Samsat Drive Thru Dan Pengaruhnya Terhadap Kepatuhan Wajib Pajak Pada Kantor Samsat di Kota Makassar Hasan, Hamida; Rifani, Riza Amalia
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i01.209

The purpose of this study is to analyze the collection of motorized vehicle taxes and cars in improving the drive-thru Samsat service system at the Samsat Office in Makassar City the results of the analysis, it shows that the collection of motorized vehicle taxes has a positive and significant effect in improving the drive-thru Samsat service system. Based on the results of the analysis showed that the collection of motor vehicle tax has a positive and significant effect in increasing taxpayer compliance. Based on the results of the analysis, it shows that the drive-thru samsat service system has a positive and significant effect on increasing taxpayer compliance. Based on the results of the analysis, it is shown that the collection of motorized and motorized vehicle taxes through the implementation of the Samsat drive thru service system can increase taxpayer compliance at the Samsat Office in Makassar City.

A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice Syahril, Muh. Akbar Fhad; Hasan, Hamida
Administrative and Environtmental Law Review Vol 5 No 2 (2024)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/aelr.v5i2.3479

This research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is considered more vertically equitable, it may induce economic distortions—inefficiencies that disrupt market dynamics and prevent economic agents from maximizing social welfare. In contrast, proportional taxes are simpler and more efficient but are less equitable in their distribution of the tax burden. This study identifies critical challenges, including weak law enforcement characterized by inconsistent application of laws and a tendency for those in power to evade accountability, as well as low taxpayer compliance and discrepancies between tax law and accounting standards. To achieve optimal social justice, this research advocates for a hybrid approach that integrates elements from both tax systems, harmonizes regulations, and enhances taxpayer compliance through improved law enforcement and public education initiatives.

Self Control atas Pengelolaan Keuangan Remaja Penggemar Kpop Rifani, Riza Amalia; Hasan, Hamida; Kamila, Dhea Salsa; Muh Fitrah
Center of Economic Students Journal Vol. 6 No. 4 (2023): October-December (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v6i4.1012

Globalisasi telah mendorong interaksi antar bangsa di seluruh dunia menjadi semakin terbuka dan seolah tanpa batas. Istilah "Korean wave" mengacu pada penyebaran budaya populer Korea secara luas, yang sering dimanifestasikan dalam berbagai bentuk seperti musik, drama, makanan, mode, dan lainnya. Fenomena ini terlihat dari meningkatnya permintaan terhadap produk-produk asal Korea. Penelitian ini bertujuan untuk mengkaji self control atas pengelolaan keuangan penggemar kpop terkhusus kepada remaja-remaja di Indonesia. Pengumpulan dan pemilihan data dilakukan dengan menggunakan explanatory sequential design. Sebanyak 100 responden yang memenuhi kriteria berpartisipasi dalam penelitian ini, dimana 10 diantaranya di wawancara secara mendalam untuk memahami bagaimana pengelolaan keuangan mereka sebagai penggemar kpop. Hasil penelitian mengungkapkan bahwa kontrol diri (self-control) memiliki pengaruh yang signifikan terhadap kemampuan remaja dalam mengelola keuangan mereka. Pengaruh ini terlihat berkaitan erat dengan cara remaja menunjukkan kecintaan mereka serta bagaimana mereka mengidentifikasi diri dalam sebuah area komunitas atau fandom. Dengan kata lain, semakin baik kontrol diri yang dimiliki oleh seorang remaja, semakin efektif pula mereka dalam mengelola pengeluaran, meskipun mereka terlibat dalam aktivitas konsumtif yang terkait dengan kecintaan mereka sebagai bagian dari penggemar kpop.

Implementation of Balanced Scorecard in Geological Exploration Project Performance Evaluation Hasan, Hamida; Hasan, Haslindah
Amsir Management Journal Vol 5 No 1 (2024): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v5i1.588

This study examines the application of the Balanced Scorecard in evaluating the performance of geological exploration projects through a qualitative approach. The study explores how the four perspectives of the Balanced Scorecard (finance, customers/stakeholders, internal business processes, and learning and growth) can be tailored to the unique characteristics of geological exploration projects. The results show that the Balanced Scorecard, when appropriately adjusted, can be an effective tool for comprehensively evaluating performance, managing risk, and aligning short-term goals with long-term strategies. Although its implementation faces challenges, especially in determining the appropriate metrics, the Balanced Scorecard has proven to help companies manage the complexity and uncertainty inherent in geological exploration projects, while still considering long-term sustainability aspects.

Pengaruh Word Of Mouth Dan Kemudahan Transaksi E-Commerce Shopee Terhadap Keputusan Pembelian Pada Generasi Milenial Di Kota Parepare Haslindah, Haslindah; Tijjang, Bakthiar; Ilahi, Andi Alfianto Anugrah; Hasan, Hamida; Beddu, Megawati
JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) Vol. 6 No. 1 (2024): Jurnal Manajemen dan Organisasi Review (MANOR)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/mjo.v6i1.753

Tujuan penelitian ini untuk mengetahui Pengaruh Word Of Mouth dan Kemudahan transaksi E-Commerce, berpengaruh secara parsial dan simultan terhadap Keputusan Pembelian di Shopee pada Generasi Milenial Di Kota Parepare. Metode analisis yang digunakan dalam penelitian ini yaitu observasi, kuisioner (angket), dokumentasi. Penentuan sampel ditentukan dengan sampling insidental dan didapat sebanyak 60 responden. Hasil penelitian ini menunjukkan bahwa (1) secara parsial, Word Of Mouth berpengaruh terhadap Keputusan Pembelian pada Generasi Milenial di Kota Parepare. Secara parsial, Kemudahan Transaksi berpengaruh terhadap Keputusan Pembelianpada Generasi Milenial di Kota Parepare. (2) Secara simultan, Word Of Mouth dan Kemudahan Transaksi berpengaruh terhadap Keputusan Pembelian pada Generasi Milenial di Kota Parepare. (3) Hasil koefisien determinasi menunjukkan Word Of Mouth variabel independen mempengaruhi variabel dependen yaitu 75,8%, oleh karena itu bagi peneliti yang akan meneliti dengan tema yang sama, disarankan sebaiknya menambahkan variabel lain yang belum terdapat pada penelitian ini agar hasil penelitian dapat lebih baik lagi dan membuktikan hipotesis. Hal ini dimungkinkan akan memberikan hasil perbandingan pengaruh dari penelitian yang sebelumnya.

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