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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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Accountability Analysis Of Mosque Financial Management (Case Study Of Muhammadiyah Mosque Bulukumba Regency, Sulawesi South Of Indonesia) Andi Anastasya Ayu Putri; Agusdiwana Suarni; Muhammad Khaedar Sahib
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.65

Abstract

This study aims to determine how accountable the management of mosque funds at the Muhammadiyah Bulukumba mosque. This study uses descriptive qualitative methods obtained from observation, interviews and documentation, in this research the data sources used in data collection include primary data and secondary data The results showed that the fund management system of Muhammadiyah Bulukumba Mosque, Taqwa Ponre Mosque, An-Nur Mosque, Fastabiqul Khaerat Ela-Ela Mosque, Fastabiqul Khaerat Bira Mosque uses financial functions, namely planning, actuacting and evaluation, where in the management of mosque funds there are several things that are of concern, namely the system of receiving funds, managing funds and reporting systems of funds. The potential funds owned make the mosque a welfare for the community and prosper the mosque.
THE INFLUENCE OF FINANCIAL PERFORMANCE ON STOCK PRICES IN THE PROPERTY SECTOR AVAILABLE ON THE INDONESIAN STOCK EXCHANGE Dela Angreni; Muchriana Muchran; Muhammad Khaedar Sahib
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.72

Abstract

        The aim of this research is to determine the effect of financial performance on share prices in the property sector listed on the IDX. The population in this research is property sector companies listed on the Indonesia Stock Exchange (BEI), with a sample of 12 companies. This research was conducted using quantitative methods with the variables used in this research being Financial Ratios which are proxied by Current Ratio (CR), Return On Assets (ROA), Price Earning Ratio (PER), and Debt Equity Ratio (DER). The data analysis techniques used in this research are the classical assumption test, multiple linear regression analysis, hypothesis testing with partial tests (t tests) and determination tests with the help of SPSS software. The results of this research show that the Current Ratio (CR) has a positive and significant effect on the share prices of property companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Which means that the level of a company's ability to fulfill all its short-term obligations has a positive and significant effect on share prices, Return On Assets (ROA) has a positive and significant effect on the share prices of listed property companies (BEI) for the 2018-2022 period. Which means that the return on assets of a company has a positive and significant effect on share prices, the Price Earning Ratio (PER) has a positive and significant effect on the share prices of property companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Which means PER has increased in share prices. And the Debt Equity Ratio (DER) has no effect on the share prices of property companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Which means that the level of a company's ability to use owner's capital has no effect on share prices.
FACTORS AFFECTING CAPITAL STRUCTURE IN FOOD AND COMPANIES BEVERAGES LISTED ON THE EXCHANGE INDONESIAN SECURITIES (IDX) Putri Handayani Bachtiar; Muchriana Muchran; Muhammad Khaedar Sahib
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.77

Abstract

       The aim of this research is to determine the factors that influence the capital structure of food and beverage companies listed on the Indonesia Stock Exchange (BEI). The population in this study is listed food and beverage companies listed on the Indonesia Stock Exchange (BEI), with a sample of 24 companies. This research was conducted using quantitative methods with the variables used in this research being Profitability, Liquidity, Company Size and Company Growth. The data analysis techniques used in this research are the classical assumption test, multiple linear regression analysis, hypothesis testing with partial tests (t tests), simultaneous F tests, and determination tests with the help of SPSS software. The results of this research show that Profitability has a negative and significant effect on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. Liquidity has a negative and significant effect on the capital structure of food and beverage companies listed on the Stock Exchange Indonesia (BEI) for the 2020-2022 period, Company size has a negative and significant effect on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period, Company Growth has no effect on the capital structure of food and beverage companies listed listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period
Application of the Ijarah Agreement in Al-Badar Syariah Hotel Room Rental in Makassar Risna Aulia; Muryani Arsal; Muhammad Khaedar Sahib
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.95

Abstract

The aim of this research is a qualitative type of research with the aim of knowing the application and implementation of the ijarah (rental) contract at Al-Badar Hotel Syariah Makassar. The Ijarah contract is a rental contract entered into by both parties to the agreement between the mu'ajir (the person who rents) and the musta'jir (the person who rents) both parties benefit from the replacement of the rent. And also this research aims to determine the compatibility of the ijarah (lease) agreement with the DSN-MUI Fatwa regarding Ijarah. The method used in collecting data was obtained from interviews and documentation. The data sources used are primary data and secondary data. This type of research includes field research. The results of the research obtained are that the implementation of the ijarah contract for renting rooms at the Al-Badar Syariah Makassar hotel is carried out based on an agreement between both parties, namely between the hotel (receptionist) and the room renter by paying the rent to the hotel according to the price agreed upon by both parties. both parties. And the suitability of the ijarah agreement for renting Al-Badar Syariah Makassar hotel rooms is in accordance with the DSN-MUI Fatwa regarding ijarah with the fulfillment of the pillars and conditions of ijarah.
MAKSIMALISASI PELAPORAN PAJAK AMAL USAHA MUHAMMADIYAH DARI PPS-PPA MERDEKA 78 Muhammad Khaedar Sahib; Mira Mira; Mitami Gali Pangesti; Muhammad Adil; Ayani Dinasti Azira; Irsyak Aditya
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.v8i1.20089

Abstract

Abstrak: Fakta menunjukkan bahwa sebagian besar Wajib Pajak masih enggan membayar pajak dengan benar. Mereka akan selalu berusaha untuk mengelak dari pembayaran pajak. Oleh karena itu, dalam sistem self Assesment system ini keberadaan basis data perpajakan yang lengkap dan akurat sangat penting bagi Direktorat Jenderal Pajak (DJP). Sesuai dengan sistem self Assesment system maka WP mempunyai kewajiban untuk mendaftarkan diri ke Kantor Pelayanan Pajak untuk diberikan Nomor Pokok Wajib Pajak (NPWP). Muhammadiyah khususnya di kota makassar memiliki banyak amal usaha baik di bidang Pendidikan, Kesehatan, maupun Sosial. Dengan adanya program pengabdian masyarakat ini adalah untuk meningkatkan pemahaman dan keterampilan peserta terkait perpajakan, yaitu seputar pajak penghasilan. Sasaran dalam kegiatan pengabdian ini adalah seluruh Guru yang ada di Pondok Pesantren Darul Arqam Gombara Makassar yaitu sebanyak 40 orang. Penyampaian materi kegiatan dilakukan oleh Dosen dari Prodi D-III Perpajakan Unismuh makassar, Dosen Universitas Airlangga dan Praktisi Perpajakan, Kegiatan dilakukan dengan metode presentasi dan penjelasannya di depan khalayak serta didukung dengan pemberian modul materi pada saat masa pelatihan dilaksanakan. Metode yang digunakan adalah dengan menggunakan pendekatan Community Development Practice. Pendekatan ini menggunakantiga persyaratan yangharus dipenuhi yaitu berbasis pada masyarakat community based, local resource based dan suistainable. Sehingga yang akhirnya pengabdian ini didesain dengan pendekatan pelatihan yang berkelanjutan. Untuk menilai tingkat keberhasilan dari pelaksanaan kegiatan pengabdian Guru yang menjadi sasaran, akan dilakukan evaluasi meliputi empat kriteria yang telah ditetapkan, yaitu: Ceramah dan Demonstrasi, Praktik/pelatihan dan evaluasi melalui pemberian pre-test dan post-test.Abstract: Facts show that most taxpayers are still reluctant to pay taxes correctly. They will always try to evade paying taxes. Therefore, in this self-assessment system, the existence of a complete and accurate tax database is very important for the Directorate General of Taxes (DJP). In accordance with the self-assessment system, taxpayers have the obligation to register with the Tax Service Office to be given a Taxpayer Identification Number (NPWP). Muhammadiyah, especially in the city of Makassar, has many charitable efforts in the fields of Education, Health and Social Affairs. This community service program aims to increase participants' understanding and skills regarding taxation, namely income tax. The targets for this service activity are all teachers at the Darul Arqam Gombara Islamic Boarding School, Makassar, namely 40 people. Delivery of activity material was carried out by Lecturers from the D-III Taxation Study Program at Unismuh Makassar, Lecturers at Airlangga University and Tax Practitioners. The activities were carried out using presentation methods and explanations in front of the audience and supported by the provision of material modules during the training period. The method used is to use the Community Development Practice approach. This approach uses three requirements that must be met, namely community based, local resource based and sustainable. So ultimately this service is designed with a sustainable training approach. To assess the level of success of the implementation of targeted teacher service activities, an evaluation will be carried out covering four predetermined criteria, namely: Lectures and Demonstrations, Practice/training and evaluation through administering pre-tests and post-tests.
Pengaruh Persepsi Kemanfaatan, Persepsi Kemudahan, Dan Persepsi Kepercayaan Terhadap Minat Mahasiswa Akuntansi Unismuh Sebagai Pengguna E-Wallet Wahyuni; Sahib, Muhammad Khaedar; Asrini
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.5298

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Persepsi Kemanfaatan, Persepsi Kemudahan dan Persepsi Kepercayaan terhadap Minat Mahasiswa Akuntansi Universitas Muhammadiyah Makassar Sebagai Pengguna E-Wallet. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang diperoleh dari kuisioner. Kuesioner yang dibagikan dan berhubungan dengan masalah yang diteliti. Pengumpulan data dalam penelitian ini menggunakan kuisioner. Kuesioner dibagikan kepada 69 mahasiswa akuntansi Angkatan 2020 Universitas Muhammadiyah Makassar. Sumber data yang digunakan adalah data primer. Instrument penelitian menggunakan skala likert. Data yang dikumpulkan diolah dengan metode analisis regresi liner berganda dengan bantuan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa: (1) Persepsi kemanfaatan berpengaruh positif dan signifikan terhadap sikap terhadap minat mahasiswa akuntansi Universitas Muhammadiyah Makassar sebagai pengguna e-wallet. (2) persepsi kemudahan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi Universitas Muhammadiyah Makassar sebagai pengguna e-wallet. (3) Persepsi kepercayaan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi Universitas Muhammadiyah Makassar sebagai pengguna e-wallet.   This study aims to determine the influence of perception of expediency, perception of convenience, and perception of trust on the interest Muhammadiyah University of Makassar accounting students as e-wallet users. The type of data used in this study is quantitative data obtained from questionnaires. Questionnaires are distributed and relate to the problem under study. Data collection in this study used questionnaires. The questionnaire was distributed to 69 accounting students of the Class of 2020 of the University of Muhammadiyah Makassar. The data source used is primary data. The research instrument uses Likert scale. The collected data was processed by multiple liner regression analysis method with the help of SPSS version 25. The results of this study show that: (1) The perception of expediency has a positive and significant effect on attitudes towards the interest of Muhammadiyah University of Makassar accounting students as e-wallet users. (2) The perception of convenience has a positive and significant effect on the interest of Muhammadiyah University of Makassar accounting students as e-wallet users. (3) The perception of trust has a positive and significant effect on the interest of Muhammadiyah University of Makassar accounting students as e-wallet users.
Optimization of Restaurant Tax Revenue in Increasing Local Original Income of Gowa Regency Sahib, Muhammad Khaedar; Muhaimin, Muhaimin; Wulansari, Andi Mifta Putri
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16459

Abstract

The purpose of this research is to find out the optimization of restaurant tax revenue in increasing the original income of Gowa Regency and to find out the contribution of restaurant tax in the original income of Gowa Regency. The object of this final project research is "Restaurant Tax in 2021-2023". The data used in this final project research is in the form of data sourced from the Gowa Regency Regional Revenue Agency, namely the restaurant tax target, the realization of restaurant tax and the realization of the original regional revenue. The method used in this assignment research is a qualitative method. The data collection technique used is by using interview, observation, field research and documentation studies with the data analysis technique used is applied qualitative data analysis technique.  The results of research and discussion of the optimization of restaurant tax revenue and the contribution of restaurant taxes to the original revenue of the Gowa Regency region show that the Optimization of Restaurant Tax Revenue in Gowa Regency has been optimal from 2021 to 2023. However, the percentage has fluctuated in the 3 (three) years. The contribution of Restaurant Tax to Regional Original Revenue is still in the criteria of very low with a percentage figure in 2021 to 2023 below 10%. Nevertheless, restaurant taxes still play an important role in the original revenue of Gowa Regency in supporting optimal regional development
Analisis Penerapan Prinsip Manajemen Keuangan Terhadap Laporan Keuangan Masjid Di Kabupaten Dompu Astuti, Astuti; Agusdiwana Suarni; Muhammad Khaedar Sahib
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 1 No. 3 (2023)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v1i3.703

Abstract

Salah satu aspek terpenting dalam menjaga kelangsungan hidup dan kemakmuran masjid adalah pengelolaan keuangan yang baik. Pasalnya, masjid juga membutuhkan dana bulanan yang tidak sedikit. Tujuan penelitian ini untuk mengetahui akuntanbilitas dan transparansi laporan keuangan Masjid Raya Baiturahman dan Masjid Jami’ Al Ikhlas di Kabupaten Dompu. Adapun metode  penelitian bersifat kualitatif dengan jumlah informan 12 informan yang merupakan pengelola masjid dan jamaah masjid Raya Baiturahman dan Masjid 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 didapatkan bahwa penerapan manajemen laporan keuangan Masjid Baiturahman dan Masjid Jami' Al Ikhlas di Kabupaten Dompu ternyata menggunakan teknik manual atau dasar. Masjid hanya menyimpan catatan keuangan saat uang masuk, uang keluar dan saldo terakhir. Kemudian, seminggu sekali, sebelum salat, mikrofon masjid digunakan untuk mengumumkan uang masuk, uang keluar, dan jumlah uang saldo terakhir. Selain itu, untuk laporan keuangan yang bersifat nonmanfaat, penelusuran terarah menunjukkan bahwa laporan keuangan perhimpunan nonmanfaat belum menyusun laporan keuangan sesuai dengan prinsip yang ada, khususnya PSAK No. 45 artinya pengurus masjid tidak mengetahui dan melakukan tidak memahami PSAK no. 45.
Assessing the Decision to Invest Mosque Funds in Bank: A Case Study of Mosque Financial Practices in Takalar Regency Nurlinda Agustin; Agusdiwana Suarni; Muhammad Khaedar Sahib
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5p7me667

Abstract

This study explores the factors influencing mosque management decisions regarding the placement of funds, considering options such as Islamic banks, conventional banks, or storage at the board's residence. The research emphasizes compliance with sharia principles and management efficiency as key decision-making criteria. A qualitative approach is employed using a case study methodology. Data collection techniques include in-depth interviews, direct observation, and analysis of mosque financial documents, with thematic analysis applied to interpret the findings. The results reveal that 50% of mosque funds are stored in the board's house, 35% in Islamic banks, and 15% in conventional banks. These findings highlight the significant reliance on informal storage methods, reflecting challenges such as limited access to financial institutions or concerns over administrative complexity. The study contributes to the development of more professional and transparent mosque financial management practices, which are crucial for enhancing public trust. Additionally, it offers a fresh perspective on mosque financial practices by focusing on fund placement in banking institutions, particularly within the Takalar region. The research addresses existing gaps in the study of mosque financial management and underscores the importance of aligning fund management with sharia principles while improving operational efficiency. Future studies could explore the impact of financial literacy among mosque boards and the role of regulatory frameworks in shaping fund placement decisions.
The Influence of Digital Financial Literacy on the Use of Non-Cash Payments in Makassar City: Gender as a Moderating Variable Fera Fahira; Agusdiwana Suarni; Muhammad Khaedar Sahib
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/53kbh208

Abstract

This study examines the influence of digital financial literacy on the adoption of non-cash payments among residents of Makassar City, using gender as a moderating variable. A total of 103 respondents were surveyed through explanatory and quantitative research methodologies. The analysis reveals that digital financial literacy positively and significantly affects the adoption of non-cash payments. However, the moderating effect of gender on this relationship is not statistically significant, as indicated by a p-value greater than 0.05. This suggests that digital financial literacy has a universally positive impact on the adoption of non-cash payments, irrespective of gender. The findings underscore the critical role of digital financial literacy in promoting non-cash payment systems, highlighting that its benefits extend equally across all gender groups. This aligns with broader efforts to create inclusive financial ecosystems and emphasizes the importance of fostering digital financial skills at all levels of society. The study calls for targeted initiatives to improve digital financial literacy through education programs, workshops, and outreach efforts, ensuring equitable access to digital financial tools. Future research could explore additional moderating variables, such as age, income, or education level, to gain a deeper understanding of the factors influencing non-cash payment adoption in urban contexts like Makassar City.
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