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All Journal Kinerja: Jurnal Ekonomi dan Manajemen JMM (Jurnal Masyarakat Mandiri) Jurnal Ilmiah Akuntansi Manajemen Dinasti International Journal of Management Science Amnesty: Jurnal Riset Perpajakan Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Ilmiah Al-Tsarwah Indonesian Journal of Cultural and Community Development Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bisnis Mahasiswa Milkiyah: Jurnal Hukum Ekonomi Syariah Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis Journal of Accounting, Management, Economics, and Business International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference Masterpiece Journal Society Service Insight
Muhammad Khaedar Sahib
Universitas Muhammadiyah Makassar, Sulawesi Selatan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Performa Badan Amil Zakat selama Pandemi COVID-19, Ada yang Berbeda: Kilasan dari BAZNAS Sinjai Sulawesi Selatan Anriani .; Agusdiwana Suarni; Muhammad Khaedar Sahib
Milkiyah: Jurnal Hukum Ekonomi Syariah Vol. 2 No. 1 (2023): Milkiyah: Jurnal Hukum Ekonomi Syariah, February 2023
Publisher : Rumah Jurnal STAIN Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/milkiyah.v2i1.242

Abstract

Covid-19 pandemic creates the climate change of work in various sector, one of them is National Amil Zakat Agency (BAZNAS). This research aims to disclose the performance of BAZNAS during the pandemic. This research was conducted in the National Amil Zakat Agency (BAZNAS) office in Sinjai Regency. This type of research was qualitative with a case study method. The data collection method used was observation, interviews and documentation. The informant this research consisted of two people the executive of BAZNAS Sinjai and three people of Muzakki. The result of this research demonstrates that BAZNAS conducts the zakat pick-up service and maximizes the performance through online services within paying and collecting of zakat, infaq, and shadaqah for the Covid-19 pandemic age. In addition, strategies of campaign and communication to society is undertaken by utilizing online media platforms such as Whatsapp, Facebook, and Twitter. Over the pandemic age. The use of the platform and online service over the pandemic age actually increases the receipt of zakat, infaq, and shadaqah in BAZNAS Sinjai
Training and Assistance in Financial Administration Report Preparation Using Microsoft Excel Andi Jaman; Agusdiwana Suarni; Muhammad Khaedar Sahib
Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v14i2.940

Abstract

This article presents the outcomes of the Program Pengabdian Kepada Masyarakat (PKM) undertaken by a social movement organization in Indonesia. The program aimed to enhance the financial reporting capabilities of its leadership through a three-phase approach comprising training, mentoring, and evaluation of financial administration records. Virtual pre-training equipped participants with essential Excel and financial application skills. The results showed a significant improvement in financial reporting, ensuring transparency and accountability. Moreover, the financial administration training facilitated better planning and informed decision-making, fostering sustainable development. These implications resonate globally, encouraging similar community engagement initiatives to advance financial transparency and effectiveness. Highlights: Enhanced Financial Reporting: The three-phase approach led to a significant improvement in the organization's financial reporting capabilities, ensuring greater transparency and accountability. Empowered Decision-Making: The financial administration training enabled better planning and informed decision-making, contributing to the sustainable development of the social movement organization. Global Implications: The program's success inspires related scientists and organizations worldwide to implement similar community engagement initiatives, advancing financial transparency and effectiveness on a broader scale. Keywords: Financial reporting, Community engagement, Sustainable development, Training, Transparency
Analisis penerapan prinsip manajemen keuangan terhadap laporan keuangan Astuti Astuti; Agusdiwana Suarni; Muhammad Khaedar Sahib
KINERJA Vol 20, No 3 (2023): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i3.13899

Abstract

Salah satu aspek terpenting dalam menjaga keberlangsungan kehidupan dan kesejahteraan tempat ibadah diketahui bahwa pengelolaan pendanaan yang baik.  Pasalnya , tempat ibadah pun membutuhkan dana bulanan yang tidak sedikit . Tujuan penelitian ini diketahui bahwa untuk mengetahui akuntabilitas dan transparansi penyampaian pendanaan Tempat ibadah Raya Baiturahman dan Tempat ibadah Jami’ Al Ikhlas Bagian Dompu. Metode penelitian bersifat kualitatif dengan jumlah informan 12 orang informan yang merupakan pengelola tempat ibadah dan jamaah Tempat ibadah Raya Baiturahman dan Tempat ibadah Jami’ Al Ikhlasi. Data kualitatif yang berkaitan dengan subjek penelitian dikumpulkan melalui penyebaran kuesioner. Data primer dan sekunder merupakan sumber data yang digunakan dalam penelitian ini untuk pengumpulan data. Berdasarkan hasil penelitian diketahui bahwa pengadaan pengelolaan penyampaian pendanaan pada Tempat ibadah Baiturahman dan Tempat ibadah Jami’ Al Ikhlas Bagian Dompu sebenarnya menggunakan teknik manual atau dasar. Tempat ibadah hanya menyimpan catatan pendanaan uang masuk, uang keluar dan saldo akhir. Kemudian, seminggu sekali, sebelum salat, mikrofon tempat ibadah digunakan untuk mengumumkan uang masuk, uang keluar, dan jumlah uang terakhir. Selain itu, untuk penyampaian pendanaan yang tidak bermanfaat, penelusuran terarah menunjukkan bahwa penyampaian pendanaan lembaga nirlaba belum menyusun penyampaian pendanaan sesuai dengan ketentuan yang ada, khususnya PSAK No. 45 artinya pengurus tempat ibadah tidak mengetahui dan tidak memahami. PSAK no. 45 .
Pengaruh Pembiayaan Mudharabah Dan Murabahah Terhadap Profitabilitas BTM Al-Kautsar Kota Makassar 2016-2022 Andi Ulfa Ardiah Ramadhani Faisal Ulfa; Agusdiwana Suarni; Muhammad Khaedar Sahib
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 13 No. 1 (2024): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v13i1.151

Abstract

Abstract— The purpose of this study was to determine theeffect of Mudharabah and Murabahah Financing on theProfitability of Baitut Tamwil Muhammadiyah Al-Kautsar. This study uses secondary data, which originates from thefinancial reports on mudharabah and murabahah financing published by BTM Al- Kautsar. This study uses statisticalanalysis, namely data analysis that takes into account therelationship between the dependent variable (mudharabahand murabahah) and the independent variable (profitability)with time series data in the 2016-2022 analysis period. The results of the mudharabah financing study did not have asignificant effect on profitability at BTM Al-Kautsar 2016-2022 as evidenced by the obtained t table of 2,776. Because t count is smaller t table (0.818 < 2.015). then Ho's decision is accepted and Ha is rejected. Murabahah financing has no significant effect on profitability at BTM Al-Kautsar 2016-2022 as evidenced by the obtained t table of 2,015. Becausethe t count is smaller than the table (-0.943 < 2,015). then Ho's decision is accepted and Ha is rejected.
The Influence of Financial Literacy Skills on The Investment Interest of Students of The Faculty of Economics and Business, University of Muhammadiyah Makassar Khaedar Sahib, Muhammad; Anggoro KR , M. Yusuf Alfian Rendra Anggoro KR
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i2.2013

Abstract

Financial Literacy is the ability to understand and apply various financial skills This study aims to find out 1) an overview of financial literacy skills of students of the Faculty of Economics and Business, University of Muhammadiyah Makassar, 2) an overview of investment interests of students of the Faculty of Economics and Business, University of Muhammadiyah Makassar, 3) the influence of financial literacy skills on the investment interests of students of the Faculty of Economics and Business, University of Muhammadiyah Makassar. The population in this study is all students of the Faculty of Economics and Business, University of Muhammadiyah Makassar with a total of 5043 people and by applying the slovin formula (10%) obtained a sample of 98 students who then used proportional random sampling techniques in obtaining them. The data collection technique used is a Liquet scale questionnaire which in the development of instruments on each variable will be tested for content validity using the Gregory formula, construct validity testing using confirmatory factor analysis (CFA) analysis and instrument reliability testing using the alpha conbach formula. The data analysis techniques used are descriptive statistics and simple linear regression statistics. The results revealed that 1) the picture of student financial literacy skills in general is in the high category, ) the picture of student investment interest is generally in the low category, 3) there is a positive and significant influence of financial literacy skills on the investment interest of students of the Faculty of Economics and Business, University of Muhammadiyah Makassar. The magnitude of the influence of financial literacy skills on student investment interest is 57%.
Analysis of Financial Performance Based on Activity Ratio and Profitability Ratio in Food and Beverage Industry Companies Listed on The Indonesia Stock Exchange (IDX) Period 2016–2020 Sahib, Muhammad Khaedar; Rustam, Andi; Fitrah, Fitrah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10529

Abstract

This study aims to determine the Financial Performance of Food and Beverage Industry Companies listed on the Indonesia Stock Exchange from 2016 to 2020. The type of research used in this research is Quantitative Descriptive. types of data using secondary data obtained from financial report data. the sample in this study is 5 companies taken based on certain criteria, namely the Purposive Sampling technique . Based on the results of calculations from the analysis that has been carried out on the financial statements that have been obtained from food and beverage sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period using financial ratios, namely activity and profitability, it can be concluded that the average value of the ratio Of the 8 food and beverage sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, the company's condition was not good, as can be seen from the Activity Ratio Analysis as measured using Total Asset Turnover and investment turnover , it shows that Food and Beverage Industry Companies can be categorized as in a which is not good because it is still below industry standards meaning that the company industry food And drink Not yet Enough stable And efficient in its activity cycle to obtain income while Profitability Ratio Analysis as measured using Net profit Margin, Return On Assets and Return On Investment shows that food and beverage companies can be categorized as in unfavorable condition because the value generated is still below the industry standard. means that the company is still not able to obtain profits or gains from sales or from capital alone
POTENTIAL OF HALAL TOURISM INDUSTRY IN INCREASING REGIONAL INCOME THROUGH REGIONAL TAX AND RETRIBUTION IN TOJO UNA-UNA REGENCY Rustan, Fajar Eko Purnomo; Sahib, Muhammad Khaedar
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5491

Abstract

This study aims to identify the potential of the halal tourism industry in the Tojo una una regency, Central Sulawesi Province, Indonesia. The method used is descriptive qualitative method with data collection techniques through surveys, documentation and observations. This study uses spatial analysis and snowball sampling to analyze and collect data on the distribution of accommodation, attractions and tourist attractions at the research location. The results showed that Tojo una-una district had a population of 165,574 people, with a density of 29 people/km² and about 91.22% (151,327 people) embraced Islam based on data from the Ministry of Religion in 2020. For the land area, it is estimated at around 5,721.51 Km2 or 8.41 percent of the land area of Central Sulawesi Province. The sea area reaches approximately 3,566.21 Km2. With a beach length of approximately 951.115 Km. Tojo Una-Una commonly abbreviated as Touna, which is a land area and a group of islands. This has become a huge potential in shaping the halal island tourism industry in the district. Tojo Una-una with good and professional handling and management, and of course it will become a source of local revenue through local taxes and retribution
Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Sahib, Muhammad Khaedar; Adiningrat, Andi Arifwangsa; Jam'an, Andi; Nurhikmah, Nurhikmah
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10834

Abstract

The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.
Systems and Procedures for Implementing Value Added Tax on Shipping Services Activities at PT Pelayaran Tonasa Lines Sahib, Muhammad Khaedar; Adil, Muhammad; Qanita Mokodompis, Qanita Mokodompis
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14656

Abstract

The aim of this research is to gain an in-depth understanding of the systems and procedures for implementing value added tax (VAT) on shipping service activities at PT Pelayaran Tonasa Lines. The focus of the research is on PT Pelayaran Tonasa Lines Corporate Taxpayers. The analysis technique applied is descriptive qualitative, which makes it possible to describe in detail the characteristics and qualitative aspects related to the implementation of VAT. The data collection process was carried out through several methods. First, through interviews with related parties in the company to obtain direct views and information related to the implementation of VAT. Second, by using library methods to collect data and information from relevant sources such as books, journals and research reports related to taxation. Apart from that, direct observations were carried out to gain a deeper understanding of the implementation of VAT at PT Pelayaran Tonasa Lines. Documents available at the research site were also used as data sources. The research results show that the systems and procedures used in implementing VAT on shipping service activities at PT Pelayaran Tonasa Lines are in accordance with applicable laws and regulations. This shows that the company has complied with applicable legal provisions relating to tax aspects in its operations. Thus, this research contributes to strengthening understanding of tax practices in the shipping sector and can become a reference for improving or improving the tax system in the future
Value Added Tax Restitution Process in an Effort to Protect the Rights of Corporate Taxpayers at Massaniga & Rekan Tax Consultant Office Sahib, Muhammad Khaedar; Adil, Muhammad; Firdamayanti, Alfarah
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13024

Abstract

Tax restitution is an application for the return of tax overpayments made by taxpayers to the state. This tax overpayment is actually a basic right for taxpayers which otherwise becomes an obligation of the tax authority The purpose of this research is to find out the value-added tax restitution process in an effort to protect the rights of corporate taxpayers at the Massaniga Rekan Tax Consultant Office. The research object of this Final Project is "The Value Added Tax Restitution Process in an Effort to Protect Corporate Taxpayer Rights at the Massaniga Rekan Tax Consultant Office". The type of research conducted with an applied skinative approach. The data collection technique used is to use the Interview, Documentation and Observation methods. The results of this study indicate that the value-added tax restitution process carried out by the Massaniga Rekan tax consultant office has been carried out with applicable rules and implemented to fulfil the rights of corporate taxpayers.
Co-Authors Achdian Anggreny Bangsawan Adiningrat, Andi Arifwangsa Agusdiwana Suarni Agusdiwana Suarni Alfina Angraeni Andi Anastasya Ayu Putri Andi Jaman Andi Ulfa Ardiah Ramadhani Faisal Ulfa Anggoro KR , M. Yusuf Alfian Rendra Anggoro KR Anriani . Arsal, Muryani Asdi, Asdi Asrini Astuti - Astuti Astuti Ayani Dinasti Azira Dela Angreni Faisal, Rifdah Septiani Fera Fahira Firdamayanti, Alfarah Fitrah Fitrah, Fitrah Irsyak Aditya Jam'an, Andi Jihad, Nurul Lince Bulutobing Mayasofa, Ira Miftha Farild Mira Mira Mira Mira Mitami Gali Pangesti Muchriana Muchran Muhaimin Muhaimin Muhammad Adil Muhammad Adil, Muhammad Muhammad Idrus Mukminatim Muryani Arsal Nabir, Abd. Muhaemin Natsaha Mazna Ramli Nurhikmah Nurhikmah Nurlinda Agustin Putri Handayani Bachtiar Qanita Mokodompis, Qanita Mokodompis Ramadani, Sumira Putri Razak, Linda Arisanty Risna Aulia Rustam, Andi Rustan, Fajar Eko Purnomo Ryketeng, Masdar Sirajuddin Suarni, Agusdiwana Sulfiani, Sulfiani Tahir, Ayani Dinasti Azira Ts. Shafinar Binti Ismail WAHYUNI Wulansari, Andi Mifta Putri