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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management JURNAL MANAJEMEN BISNIS JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Economics and Digital Business Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Management Sains (JMS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Center of Economic Students Journal (CSEJ) Nobel Community Services Journal Advances in Community Services Research Celebes Journal of Community Services
Dara Ayu Nianty
Institut Teknologi Dan Bisnis Nobel Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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PENGARUH PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-FILINGTERHADAP KEPATUHAN WAJIB PAJAK DI KPP MAKASSAR UTARA Nianty, Dara Ayu
Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v2i2.192

Abstract

The purpose of this study was to whether tax knowledge and application of efiling have an influence on taxpayer compliance in north Makassar tax office. Data obtained from 100 respondents registered as Taxpayers at the Makassar north Tax Office. Data collection is done through questionnaires. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the tax knowledge and application of e-filing has a positive and significant effect of taxpayers compliance in northMakassar tax office.
Pengaruh Kesadaran Masyarakat dan Pengetahuan Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi dan Bangunan di Desa Manjalling Kabupaten Bulukumba Irfansyah, Muh. Nur; Marlinah, Andi; Nianty, Dara Ayu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4115

Abstract

This study aims to analyze the influence of public awareness and tax knowledge on compliance in paying land and building taxes in Manjalling Village, Bulukumba Regency. Using a quantitative approach, primary data were collected from a sample of 100 residents through purposive sampling. The study reveals that both public awareness and tax knowledge partially have a positive and significant effect on tax compliance. Simultaneously, these variables also demonstrate a positive and significant influence on compliance behavior. The findings suggest that improving both awareness and understanding of tax obligations can enhance community compliance in land and building tax payments. This study contributes to better policy design and education strategies for improving local tax compliance.
Financial Performance Royal Bay Hotel Makassar Dara Ayu Nianty; Meylan Nur Qalby
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v8i2.1105

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan pada Hotel Royal Bay Makassar. Rasio keuangan yang digunakan adalah: rasio likuiditas (CR dan QR), rasio solvabilitas (DAR dan DER) dan rasio profitabilitas (ROA, ROE dan NPM). Lokasi penelitian terletak Hotel Royal Bay Makassar. Jenis penelitian menggunakan kuantitatif deskriptif dan data yang digunakan adalah laporan keuangan Hotel Royal Bay Makassar periode 2021 sampai 2023. Sumber data penelitian ini menggunakan data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, studi kasus dan dokumentasi. Metode analisis data yang digunakan dalam penelitian ini adalah mengggunakan analisis rasio keuangan. Hasil penelitian mengemukakan bahwa analisis kinerja keuangan pada Hotel Royal Bay Makassar pada tahun 2021-2023, pada masa peralihan dari Hotel Foxlite Royal Bay ke Hotel Royal Bay Makassar dapat dikatakan baik. Hal ini dapat dilihat dari meningkatnya parameter kinerja keuangan seperti rasio likuiditas, rasio solvabilitas dan rasio profitabilitas. Pada rasio likuiditas dapat dikatakan Hotel Royal Bay tergolong tidak likuid. Pada rasio solvabilitas juga dapat dikatakan kurang baik dan pada rasio profitabilitas dapat dikatakan cukup baik karena mengalami peningkatan yang cukup singnifikan.
Perahu Sandeq: Warisan Suku Mandar yang Terancam Punah oleh Modernisasi Nianty, Dara Ayu; Asbara, Nurkhalik Wahdanial; Z, Nurhaeda; Ridwan, Ridwan; Bahasoan, Shandra; Rahmah, Rahmah; Khalik, Abd; Salnia, Salnia
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v10i2.2206

Abstract

Abstract Indonesia, with its rich culture and diverse traditions, has become the center of attention of the world. One of the unique and interesting cultural riches is the existence of the traditional Sandeq boat owned by the Mandar Tribe in West Sulawesi. The Sandeq boat is a cultural heritage that is the identity and pride of the Mandar people, but currently its existence is endangered due to the strong modernization current. The Mandar tribe, who inhabit the western coastal region of West Sulawesi, has a long history in the tradition of sailing and traditional boat making. This research uses a qualitative approach to deeply understand the phenomena related to the Sandeq Boat as a heritage of the Mandar Tribe. The Sandeq boat is not just a means of transportation, but also a symbol of the cultural identity of the Mandar Tribe which is rich in traditional values. However, the process of modernization and globalization has had a significant impact on the sustainability of this cultural heritage. The decline in the interest of the younger generation in learning the techniques of making and using the Sandeq Boat, as well as the emergence of modern transportation alternatives, are the main factors that threaten its preservation. Overall, to ensure the sustainability of the Sandeq Boat as a cultural heritage, closer collaboration is needed between the community, the government, and related institutions. Through this collective effort, it is hoped that the Sandeq Boat can continue to be alive and relevant, as well as become an integral part of the identity and pride of the Mandar Tribe in the midst of the ever-growing modernization current.Keywords: Sandeq boats, Heritage, Extinct, ModernizationAbstrak Indonesia, dengan kekayaan budaya dan tradisi yang begitu beragam, menjadi pusat perhatian dunia. Salah satu kekayaan budaya yang unik dan menarik adalah keberadaan perahu tradisional Sandeq yang dimiliki oleh Suku Mandar di Sulawesi Barat. Perahu Sandeq merupakan warisan budaya yang menjadi identitas dan kebanggaan masyarakat Mandar, namun saat ini keberadaannya terancam punah akibat arus modernisasi yang begitu kuat. Suku Mandar, yang mendiami wilayah pesisir barat Sulawesi Barat, memiliki sejarah panjang dalam tradisi pelayaran dan pembuatan perahu tradisional. Penelitian ini menggunakan pendekatan kualitatif untuk memahami secara mendalam fenomena yang berkaitan dengan Perahu Sandeq sebagai warisan Suku Mandar. Perahu Sandeq bukan hanya sekadar alat transportasi, melainkan juga simbol identitas budaya Suku Mandar yang kaya akan nilai-nilai tradisional. Namun, proses modernisasi dan globalisasi telah memberikan dampak signifikan terhadap keberlangsungan warisan budaya ini. Penurunan minat generasi muda dalam mempelajari teknik pembuatan dan penggunaan Perahu Sandeq, serta munculnya alternatif transportasi modern, menjadi faktor utama yang mengancam pelestariannya. Secara keseluruhan, untuk memastikan keberlanjutan Perahu Sandeq sebagai warisan budaya, dibutuhkan kolaborasi yang lebih erat antara masyarakat, pemerintah, dan lembaga terkait. Melalui upaya kolektif ini, diharapkan Perahu Sandeq dapat terus hidup dan relevan, serta menjadi bagian integral dari identitas dan kebanggaan Suku Mandar di tengah arus modernisasi yang terus berkembang.Kata Kunci: Perahu Sandeq, Warisan, Punah, Modernisasi
Green Accounting Terhadap Kinerja Keuangan Dengan Environmental Performance Sebagai Variabel Intervening Nianty, Dara Ayu; Rachma, Nur; Susanti, Aulia; Nurfaulia, Nurfaulia
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v9i2.1696

Abstract

Abstract This research focuses on the implementation of environmental accounting in companies, which mandates reporting environmental performance through channels such as annual reports, sustainability reports, websites, or other voluntary disclosures. The research objectives include evaluating the impact of environmental accounting on financial performance, assessing the impact on environmental performance, and identifying environmental performance as a mediator in the relationship between environmental accounting and financial performance. The study employs a quantitative method involving 14 companies in the plastic processing sector listed on the Indonesia Stock Exchange (BEI). Purposive sampling involves nine companies during the period 2018-2021, resulting in 36 data points from the annual financial reports of companies in the packaging and plastic subsector. Data analysis uses the Structural Equation Modelling (SEM) method with Partial Least Square (PLS) software. Research findings indicate that environmental accounting does not significantly impact financial performance, while it significantly influences environmental performance. Nevertheless, environmental performance affects financial performance, albeit not significantly as a mediator in the relationship between environmental accounting and financial performance. These results reflect the complex dynamics among variables in the context of the plastic processing industry on the BEI.Keywords: Green Accounting, Environmental Performance, Financial Performance.AbstrakPenelitian ini berfokus pada implementasi akuntansi lingkungan di perusahaan, yang mewajibkan pelaporan kinerja lingkungan melalui saluran seperti laporan tahunan, sustainability report, website, atau pengungkapan sukarela lainnya. Tujuan penelitian mencakup evaluasi dampak akuntansi lingkungan terhadap kinerja keuangan, penilaian dampak pada kinerja lingkungan, serta identifikasi kinerja lingkungan sebagai mediator dalam relasi antara akuntansi lingkungan dan kinerja keuangan. Penelitian ini menerapkan metode kuantitatif dengan melibatkan 14 perusahaan di sektor pengolahan plastik yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel purposive melibatkan sembilan perusahaan selama periode 2018-2021, menghasilkan 36 data dari laporan keuangan tahunan perusahaan di subsektor kemasan dan plastik. Analisis data menggunakan metode Structural Equation Modelling (SEM) dengan software Partial Least Square (PLS). Temuan penelitian menunjukkan bahwa akuntansi lingkungan tidak berdampak signifikan terhadap kinerja keuangan, sementara berpengaruh signifikan terhadap kinerja lingkungan. Meskipun demikian, kinerja lingkungan memengaruhi kinerja keuangan, walaupun tidak signifikan sebagai mediator dalam hubungan antara akuntansi lingkungan dan kinerja keuangan. Hasil ini mencerminkan dinamika kompleks antar variabel dalam konteks industri pengolahan plastik di BEI.Kata Kunci: Green Accounting, Kinerja Lingkungan, Kinerja Keuangan.
Empowering MSME Entrepreneurs Through Digital Marketing Mentoring and Digital Financial Literacy in Tinambung Subdistrict, Indonesia Fitriani Latief; Ahmad Firman; Hardianty Askar; Indrawan Azis; Andi Ircham Hidayat; Shandra Bahasoan; Dara Ayu Nianty; Asniwati Asniwati; Dirwan Dirwan; Eka Aussie Hadiningtyas; Mutiasari Mubyl Handaling; Anita Anita
Advances in Community Services Research Vol. 4 No. 2 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.750

Abstract

Purpose: This program was initiated in response to low adoption of digital marketing and financial literacy among MSMEs in Tinambung Subdistrict, resulting in limited market reach and poor business management. The initiative aims to enhance MSMEs’ capabilities in digital marketing and financial literacy and to promote business self-reliance. Research Method: The activity was conducted in February 2026 in the Tinambung Subdistrict, Polewali Mandar Regency, and involved 30 MSME operators across the retail, food service, and service sectors. The method used was a participatory approach through outreach, technical training, and hands-on coaching, with observations, interviews, and questionnaires serving as evaluation tools. Results and Discussion: Before the intervention, only 23% of partners had a digital business account, and 26% kept financial records. The activities were implemented in phases, ranging from outreach to monitoring. The results showed significant improvements: digital account ownership rose to 83%, understanding of promotional content to 78%, financial record-keeping to 80%, and financial segregation to 76%. Implications: This program promotes digital adoption and financial management among SMEs. Ongoing support is recommended to ensure the sustainability of SMEs’ digital transformation.
Pengaruh Struktur Modal dan Islamic Corporate Governance Terhadap Nilai Perusahaan Moderasi Ukuran Perusahaan Pada Bank Umum Syariah Yang Terdaftar di Bursa Efek Indonesia Dara Ayu Nianty; Asbi Amin; ViVien Amor Viloria; Anita Anita
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v12i1.2834

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan Islamic corporate governance terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada Bank Umum Syariah di Indonesia. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi moderasi (Moderated Regression Analysis/MRA). Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan Bank Umum Syariah selama periode penelitian. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan Islamic corporate governance berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, ukuran perusahaan mampu memperlemah pengaruh negatif struktur modal dan memperkuat pengaruh positif Islamic corporate governance terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa ukuran perusahaan berperan penting dalam memperkuat atau memperlemah hubungan antar variabel, serta menegaskan pentingnya penerapan tata kelola berbasis syariah dalam meningkatkan nilai perusahaan.Kata Kunci: Struktur Modal, Islamic Corporate Governance, Nilai Perusahaan, Ukuran PerusahaanABSTRACTThis study aims to analyze the influence of capital structure and Islamic corporate governance on firm value, with firm size as a moderating variable in Islamic Commercial Banks in Indonesia. The research method used is a quantitative approach with moderated regression analysis (MRA). The data used are secondary data obtained from the financial statements of Islamic Commercial Banks during the study period. The results show that capital structure has a negative and significant effect on firm value, while Islamic corporate governance has a positive and significant effect on firm value. In addition, firm size is able to weaken the negative effect of capital structure and strengthen the positive effect of Islamic corporate governance on firm value. These findings indicate that firm size plays a significant role in strengthening or weakening the relationship between variables, and emphasize the importance of implementing sharia-based governance in increasing firm value.Keywords: Capital Structure, Islamic Corporate Governance, Firm Value, Firm Size
PENERAPAN AI SEBAGAI ALAT BANTU PROSES PEMBELAJARAN DI TINGKAT PENDIDIKAN SEKOLAH DASAR Nurkhalik Wahdanial Asbara; Agunawan Agunawan; Fitriani Latief; Nurani Nurani; Auliyah Zakilah Ifani; Selvia Deviv; Dara Ayu Nianty; Yusri Mahendra; Tenri Wulandari
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.20083

Abstract

Abstrak: Tujuan dari kegiatan pengabdian ini adalah memberikan pelatihan, mendampingi guru tentang perkembangan Artificial Intelligence (AI) dalam dunia pendidikan. Dengan adanya kegiatan ini, dapat meningkatkan softskill dalam proses belajar mengajar, mulai dari bagaimana guru membuat materi pembelajaran berbasis media, video pembelajaran yang menarik dengan menggunakan AI, sehingga para siswa mudah memahami apa yang disampaikan oleh gurunya dan mengintegrasikan AI dalam proses pembelajaran sehari-hari. Diharapkan setelah kegiatan ini akan membantu menciptakan lingkungan pembelajaran yang lebih efektif, efisien, dan responsif terhadap kebutuhan siswa dan guru. Dengan pendekatan yang teliti dan bijaksana, mulai dari pemaparan teori dan praktek langsung, pengembangan Artificial Intelligence (AI) dalam pendidikan dapat membawa manfaat positif dan berkelanjutan bagi semua pihak yang terlibat dalam proses pendidikan. Mitra pada kegiatan ini adalah guru SD Inpres Unggulan BTN Pemda Makassar sebanyak 18 orang. Hasil dari kegiatan ini adalah tingkat kepahaman peserta sebanyak 54%, kurang paham 29 %, dan tidak paham 17%. Hasil dari kegiatan pengabdian ini adalah mitra dapat memanfaatkan AI dalam mendesain materi pembelajaran, mengelola dan mengevaluasi proses pembelajaran.Abstract: The purpose of this service activity is to provide training, accompany teachers about the development of Artificial Intelligence (AI) in the world of education. With this activity, it can improve soft skills in the teaching and learning process, starting from how teachers create media-based learning materials, interesting learning videos using AI, so that students can easily understand what is conveyed by their teachers and integrate AI in the daily learning process. It is hoped that following these activities will help create a learning environment that is more effective, efficient, and responsive to the needs of students and teachers. With a rigorous and thoughtful approach, starting from the presentation of theory and direct practice, the development of Artificial Intelligence (AI) in education can bring positive and sustainable benefits to all parties involved in the educational process. Partners in this activity are 18 teachers of SD Inpres Unggul BTN Pemda Makassar. The result of this service activity is that partners can utilize AI in designing learning materials, managing and evaluating the learning process.
Co-Authors Agunawan, Agunawan Ahmad Firman Amin, Asbi Andi Anindita Khairunnisa Andi Ircham Hidayat Andi Marlinah Anita Anita Asbi Amin Asniwati Auliyah Zakilah Ifani Aulyah Zakilah Ifani Basri Basri Bater, Ratna Dirwan Dirwan Dirwan Dirwan Dirwan DM., Rustan Eka Aussie Hadiningtyas Fitriany Hardianty Askar Indrawan Azis Irawati, Arwita Irfansyah, Muh. Nur Kamaluddin, La Ode Amijaya Khaeran, Muh. Isnan Khalik, Abd L, Fitriani Latief, Fitriani Lidia Bater Mariah, Mariah Meylan Nur Qalby Muhammad Asrauf Mustamin Muhammad Hidayat Mutiasari Mubyl Handaling Nur Faulia Nur Hidayah Nur Hidayah Nur Hidayah Nur Rachma Nurani Nurani Nurfaulia, Nurfaulia Nurkhalik Wahdanial Asbara Paula Eka Wijaya Rachma, Nur Rahma Salsabila Akhiruddin Rahmah Rahmah Rasdi Rasdi, Rasdi Ridwan Ridwan Ridwan, Ridwan Salnia, Salnia Selvia Deviv Shandra Bahasoan Susanti, Aulia Sylvia, Sylvia Tenri Wulandari Un Dini Imran ViVien Amor Viloria Wanda Cahyani Yanti Sri Rejeki Yusri Mahendra