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All Journal Jurnal Manajemen Atma Jaya YUME : Journal of Management JURNAL MANAJEMEN BISNIS Indonesian Journal of Law and Economics Review Economics and Digital Business Review Jurnal Manajemen dan Organisasi Review (MANOR) Accounting Accountability and Organization System (AAOS) Journal Administrative and Environmental Law Review Jurnal Manajemen Amsir Management Journal Center of Economic Students Journal (CSEJ) Amsir Accounting & Finance Journal RESTITUSI : Jurnal Riset Perpajakan JER Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi
Hamida Hasan
Institut Ilmu Sosial & Bisnis Andi Sapada, Parepare
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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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

Abstract

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. 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

Abstract

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

Abstract

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.
Dampak Penggunaan Pinjaman Online terhadap Gaya Hidup Konsumtif Mahasiswa Parepare Nuraziza S; Riza Amalia Rifani; Hamida Hasan
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1040

Abstract

Penelitian ini bertujuan untuk menganalisis dampak penggunaan Pinjaman Online terhadap perilaku ekonomi atau perilaku konsumtif mahasiswa di Parepare. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan instrumen kuesioner dan wawancara kepada mahasiswa yang menggunakan layanan Pinjaman Online. Pinjaman Online adalah fitur pinjaman dana secara online atau metode pembayaran yang memungkinkan pengguna melakukan transaksi dan membayarnya di kemudian hari. Fitur ini sangat menguntungkan bagi mahasiswa yang ingin membeli barang secara online tetapi tidak memiliki cukup dana saat itu. Dengan menggunakan Pinjaman Online, mereka dapat melakukan pembayaran nanti dengan tambahan bunga tertentu, tergantung pada lama periode yang dipilih. Karena fitur ini menarik minat mahasiswa. Penelitian ini ingin mengevaluasi pengaruhnya terhadap kebiasaan hidup konsumtif mereka, baik dampak positif maupun negatif. Dalam hal ini, ‘konsumtif’ merujuk pada perilaku belanja yang berlebihan dan kurangnya kontrol dalam pengeluaran. Hasil dari penelitian ini diharapkan dapat memberikan pemahaman lebih mendalam tentang penggunaan Pinjaman Online dan potensial dampaknya bagi keuangan dan pola belanja mahasiswa di Parepare. Dengan demikian, diharapkan bisa memberikan panduan bagi institusi keuangan dan pihak terkait dalam mengatur dan mengontrol penggunaan layanan Pinjaman Online agar tidak menimbulkan masalah finansial di kalangan mahasiswa. Selain itu, hasil penelitian ini juga dapat menjadi referensi bagi para mahasiswa untuk lebih bijaksana dalam mengelola keuangan mereka dan menghindari perilaku konsumtif yang berlebihan.
Digital Marketing Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Sepeda Motor Honda Hasrullah Hasrullah; A. Indah Anggerwati; Hamida Hasan
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1046

Abstract

Pengaruh digital marketing dan kualitas pelayanan terhadap keputusan pembelian. Penelitian ini bertujuan untuk mengetahui apakah digital marketing dan kualitas pelayanan berpengaruh secara parsial dan simultan terhadap keputusan pembelian sepeda motor honda pada PT. Astra Internasional Tbk. honda cabang Sidrap. Metode analisis yang diambil dalam penelitian ini menggunakan pendekatan roscoe dan akan melakukan metode multivariate ( korelasi atau regresi ganda misalnya ) maka cara menghitunya menggunakan aplikasi SPSS. Dan dapat dismpulkan bahwa bab IV variabel Digital Marketing berpengaruh secara parsial dan signifikan terhadap keputusan pembelian.Variabel Kualitas Pelayanan berpengaruh secara parsial dan singnifikan terhadap keputusan pembelian. Berdasarkan hasil uji simultan dapat disimpulkan bahwa, variabel Digal Marketing X1, dan Kualitas pelayanan X2, secara simultan berpengaruh signifikan terhadap variabel Keputusan Pembelian (Y).
Navigating Financial Fortitude: Insights from 2020-2022 Performance Analysis Sulkifli; Mulyana Machmud; Hamida Hasan
Indonesian Journal of Law and Economics Review Vol 18 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.986

Abstract

This study investigates the financial performance of a company across 2020-2022, focusing on liquidity, solvency, and profitability ratios through quantitative descriptive methods. Data from financial statements accessed via the Indonesia Stock Exchange's official website forms the basis of analysis. The research reveals promising indicators in the company's profitability, marked by increased sales, reduced operational expenses, and improved cash flow. Despite these positive trends, the company maintains its capacity to meet financial obligations. These findings suggest a commendable operational efficiency and financial health within the studied period, indicating potential avenues for further analysis and strategic decision-making in similar industries. Highlights: Quantitative Analysis: Utilized numerical data for comprehensive evaluation. Profitability Indicators: Highlighted increased sales and reduced expenses. Financial Health: Demonstrated the company's ability to meet obligations. Keywords: Financial Performance, Ratio Analysis, Quantitative Methods, Profitability, Liquidity
Revenue and Operational Costs Impact on Net Profit: A Quantitative Analysis Kiki Resky Ananda; Mulyana Machmud; Hamida Hasan
Indonesian Journal of Law and Economics Review Vol 18 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.987

Abstract

This study aims to investigate the influence of income and operational costs on net profit at a specific organization. Employing a quantitative approach with descriptive and verificative methods, linear regression is utilized for data analysis. The results reveal a positive and significant impact of income on net profit (t = 10.629, p < 0.05), while operational costs exhibit a negative and inversely significant relationship (t = -3.707, p > 0.05). The F-test indicates both income and operational costs significantly contribute to net profit (F = 289.333, p < 0.05). This research sheds light on the intricate dynamics between financial variables, providing valuable insights for practitioners and scholars in the field. Highlights: Quantitative Exploration: Utilizing linear regression for a thorough examination of the financial dynamics. Positive Income Influence: Demonstrating a significant positive effect of income on net profit. Operational Cost Dynamics: Unveiling a notable negative and inversely significant relationship between operational costs and net profit. Keywords: Income, Operational Costs, Net Profit, Regression Analysis, Financial Impact
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

Abstract

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

Abstract

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): Januari-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

Abstract

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.
Co-Authors A. Indah Anggerwati Alimuddin, Firman Andirwan, Andirwan Anggerwati, A. Indah Arfandi Dinsar Asri Ainun Dwi Saputri BEDDU, MEGAWATI Haslinda Hasan Hasrullah Hasrullah Ilahi, Andi Alfianto Anugrah Kamila, Dhea Salsa Kiki Resky Ananda Muh Fitrah Muh. Akbar Fhad Syahril Mulyana Machmud Mulyana Machmud Nariani, Ribka Nuraziza S Nurbayani Nurbayani Nuriani Rifani, Riza Amalia Riza Amalia Rifani Riza Amalia Rifani Siti Sarah Alyasa-Gan Solly Aryza Sulkifli Sululing, Siswadi teri, teri Tijjang, Bakthiar Ulfah Laila Nisrina