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All Journal JURNAL MANAJEMEN BISNIS Jurnal Penelitian Pendidikan Indonesia
Ramlah Ramlah
Institut Bisnis Dan Keuangan Nitro Makassar
Economics, Econometrics & Finance Other

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Strategi peningkatan penjualan produk pertanian cabai di Kabupaten Sinjai Muhammad Asir; Abdul Wahab; Nurul Fitrah Yani; Ruki Ambar Arum; Ramlah Ramlah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020231803

Abstract

Penelitian ini bertujuan untuk mengetahui strategi dan kendala yang dihadapi dalam peningkatan penjualan produk pertanian (cabai) petani atau kelompok-kelompok tani di Kecamatan Sinjai Borong, Kabupaten Sinjai, Provinsi Sulawesi Selatan. Jenis penelitian yang digunakan adalah deskriptif kualitatif, yaitu penulis menggambarkan hasil observasi dan wawancara dengan beberapa petani dan kelompok tani. Penelitian ini dilaksanakan dari bulan Maret sampai Agustus 2021. Hasil penelitian menunjukkan bahwa strategi peningkatan penjualan produk pertanian (cabai) yang diterapkan adalah memperhatikan kualitas produk (cabai), menjaga hubungan kerjasama dengan pelanggan dan memperluas target pasar (distribusi). Kemudian kendala yang dihadapi adalah kendala dalam aspek ekonomi yaitu permodalan, pemasaran yaitu transportasi dan pengemasan produk, serta sarana dan prasarana (alat pertanian) yang digunakan masih tradisional. Diharapkan ada dukungan permodalan dari perbankan, peningkatan keterampilan petani dan bantuan alat pertanian modern, serta penguatan kelembagaan petani dari pemerintah.
Earnings Management in the Manufacturing Industry in the Post-COVID-19 Era Ramlah, Ramlah; Rizal, Muhammad; Sujatmiko, Sujatmiko; Lutfi, Andi
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/qfmb2721

Abstract

This study aimed to evaluate the influence of deferred tax assets, deferred tax liabilities, and tax planning on earnings management from the perspective of government auditors. A quantitative approach was employed, utilizing a survey method with questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), incorporating Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (PLS-MGA) to assess the model's stability across groups and over time relative to the COVID-19 pandemic. The results revealed that deferred tax assets, deferred tax liabilities, and tax planning had no significant effect on earnings management practices. The multi-group analysis further demonstrated that the onset of the COVID-19 pandemic did not significantly moderate these relationships, indicating a high degree of structural stability in the model. These findings suggest that from an auditor's standpoint, tax-related indicators are not perceived as primary drivers of earnings management. This study highlights the importance of professional skepticism. It suggests that auditors may prioritize other risk factors over tax accounts when assessing potential financial reporting biases, regardless of external economic crises.
Co-Authors Abdul Wahab Lutfi, Andi Muhammad Asir MUHAMMAD RIZAL Nurul Fitrah Yani Ruki Ambar Arum Sujatmiko Sujatmiko