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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 Didaktik : Jurnal Ilmiah PGSD STKIP Subang 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 Journal of Artificial Intelligence and Digital Business 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 Indonesian Journal of Innovation Multidisipliner Research Masterpiece Journal Society Service Insight Indonesian Journal of Taxation and Accounting
Muhammad Khaedar Sahib
Universitas Muhammadiyah Makassar, Sulawesi Selatan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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
Enhancing Financial Reporting Capacity for Community Waste Banks: An International Collaborative Community Engagement Program in Makassar, Indonesia Lince Bulutobing; Ts. Shafinar Binti Ismail; Muhammad Khaedar Sahib; Mukminatim; Abd. Muhaemin Nabir; Muryani Arsal
Masterpiece Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/z9x06142

Abstract

This community engagement program aims to strengthen the financial management capacity of community-based waste banks in Makassar City, Indonesia, through a structured training and mentoring initiative. Waste banks have emerged as an innovative approach to waste management by promoting community participation in waste sorting, recycling, and circular economic practices. However, many waste bank units continue to face significant challenges in preparing accurate and accountable financial reports due to limited knowledge of basic accounting, inconsistent record-keeping, and minimal use of digital tools. This program, implemented collaboratively by Universitas Teknologi MARA (UiTM) Malaysia and several universities in South Sulawesi under the International Association of Economic and Business, focuses on improving the competencies of waste bank managers in preparing simple financial statements aligned with fundamental accounting principles. The activities include needs assessment, training on cash flow records, balance sheets, and income statements, hands-on mentoring, and the introduction of basic digital accounting tools. The program also strengthens institutional accountability and enhances stakeholder trust, contributing to better financial governance within the waste bank ecosystem. Furthermore, the initiative supports the strategic goals of Makassar City in promoting community-based waste management and aligns with the Sustainable Development Goals (SDGs), particularly Goals 11, 12, and 17. The outcomes demonstrate increased financial literacy, improved reporting accuracy, and stronger collaboration between local communities, government institutions, and international academic partners. This program is expected to serve as a replicable model for community empowerment and sustainable environmental management.
Increasing Tax Awerenes for Micro-Enterprise Entrepreneurs in Coastal Areas : An Education and Mentorship Approach Sirajuddin; Natsaha Mazna Ramli; Muhammad Khaedar Sahib; Masdar Ryketeng; Muhammad Idrus; Achdian Anggreny Bangsawan; Miftha Farild
Masterpiece Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8jb9ra19

Abstract

Micro-enterprises play a crucial role in supporting local economic growth, particularly in coastal areas where communities depend heavily on informal business activities such as fisheries, seafood processing, small trading, and water-based services. Despite their economic contribution, tax awareness among micro-enterprise entrepreneurs in these regions remains remarkably low, limiting their access to formal financial services and government support programs. This community engagement program aims to enhance tax awareness and compliance through an integrated education and mentorship approach specifically designed for coastal micro-business actors in South Sulawesi. The program incorporates interactive tax literacy training, hands-on mentoring, and practical demonstrations on administrative processes such as Taxpayer Identification Number (NPWP) registration, tax reporting, and the use of digital tax platforms. Collaboration with Universiti Sains Islam Malaysia, the International Association of Economic and Business, several local universities, community organizations, traditional institutions, and Masjid Terapung Ar-Rahma Tallo ensures a culturally grounded and community-based implementation strategy. The program addresses key issues faced by micro-entrepreneurs, including limited financial literacy, negative perceptions of taxation, minimal access to digital services, and the absence of personalized guidance. Findings indicate that the combination of contextual education and continuous mentorship significantly improves participants’ understanding, confidence, and willingness to comply with tax obligations. Beyond increasing tax awareness, the initiative strengthens community networks, enhances entrepreneurial capacity, and supports the development of a more inclusive and sustainable local economic ecosystem. This model offers a scalable framework for tax empowerment in underserved coastal communities.
PENGARUH PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI BISNIS TERHADAP KINERJA PERUSAHAAN PADA PT. SGN MKSO UNIT KEBUN TAKALAR Nurul Kurnia; Ramly; Muhammad Khaedar Sahib
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of the implementation of Environmental Management Accounting and Business Strategy on Company Performance at PT SGN MKSO Takalar Estate Unit. This research uses a quantitative method with an associative approach. Data were collected through the distribution of questionnaires to 40 employees of PT SGN MKSO Takalar Estate Unit and analyzed using SPSS (Statistical Package for the Social Sciences) version 26 through validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results show that the implementation of environmental management accounting and business strategy has a positive and significant effect, both partially and simultaneously, on company performance. This indicates that the greater the company’s responsibility toward the environment, the greater the positive impact on its performance, and that the effective and efficient implementation of business strategies can enhance company performance.
Efektivitas Divergence sebagai Sinyal Reversal: Perbandingan Berbagai Indikator Teknikal Abbas, Akmal Hidayah; Jaya, Asri; Sahib, Muhammad Khaedar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6659

Abstract

Pergerakan harga saham yang fluktuatif menuntut investor memiliki alat analisis yang mampu mendeteksi potensi perubahan tren secara dini. Analisis teknikal melalui sinyal divergence sering digunakan untuk mengidentifikasi pelemahan momentum sebelum terjadi pembalikan arah harga. Penelitian ini bertujuan menguji efektivitas divergence sebagai sinyal pembalikan tren dengan menggunakan indikator Relative Strength Index (RSI), Moving Average Convergence Divergence (MACD), dan Stochastic Oscillator. Objek penelitian meliputi saham dari berbagai sektor industri di Bursa Efek Indonesia dalam periode pengamatan tertentu. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa harga saham harian yang diperoleh dari publikasi resmi Bursa Efek Indonesia dan platform data pasar. Analisis dilakukan dengan mengidentifikasi divergence berdasarkan perbedaan arah pergerakan harga dan indikator, kemudian menguji validitasnya melalui respons harga setelah sinyal muncul untuk mengklasifikasikan true signal dan false signal. Hasil penelitian menunjukkan bahwa RSI dan MACD memiliki tingkat akurasi lebih tinggi dibandingkan Stochastic dalam mengidentifikasi sinyal pembalikan tren. Stochastic menghasilkan sinyal lebih banyak, namun dengan risiko false signal yang relatif lebih tinggi. Efektivitas divergence juga bervariasi antar sektor, dengan sektor energi, basic industry, dan keuangan menunjukkan konsistensi sinyal yang lebih baik. Secara keseluruhan, divergence cukup efektif sebagai alat bantu analisis teknikal, tetapi sebaiknya dikombinasikan dengan indikator lain dan manajemen risiko yang tepat untuk meningkatkan kualitas keputusan investasi
Pengaruh Marketplace dan Fasilitas Digital Payment terhadap Perilaku Konsumtif Mahasiswa Universitas Muhammadiyah Makassar Widiya Novitasari; Agusdiwana Suarni; Muhammad Khaedar Sahib
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9301

Abstract

Marketplace dan pembayaran digital telah berkembang berkat kemajuan teknologi digital, yang secara signifikan telah mengubah pola belanja masyarakat, terutama di kalangan mahasiswa. Tujuan dari penelitian ini adalah untuk mempelajari bagaimana pasar dan pembayaran digital memengaruhi perilaku konsumtif mahasiswa Universitas Muhammadiyah Makassar secara individual dan bersamaan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. 1.294 siswa aktif angkatan 2022 dikirimkan kuesioner menggunakan teknik simple random sampling dari 2.934 siswa yang tergabung dalam 39 program studi. Uji validitas, reliabilitas, dan asumsi klasik (normalitas, multikolinearitas, dan heteroskedastisitas) dilakukan untuk menganalisis data menggunakan regresi linier berganda menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa Marketplace memberikan pengaruh yang positif dan signifikan secara parsial terhadap perilaku konsumtif mahasiswa, Nilai hitung t adalah 115,307 dan koefisien regresi adalah 0,827 (Sig. 0,000 < 0,05). Selain itu, pembayaran digital memiliki pengaruh yang positif dan signifikan terhadap perilaku konsumtif mahasiswa, dengan nilai hitung t sebesar 5,153 dan koefisien regresi sebesar 0,048 (Sig. 0,000 < 0,05). Secara simultan, kedua faktor tersebut memiliki dampak yang siginifikan dengan nilai f yang dihitung mencapai 9,302,624 (Sig. 0,000 < 0,05). Koefisien determinasi (R2) yang mencapai 0,935 menunjukkan bahwa 93,5% perubahan dalam perilaku konsumtif dapat dijelaskan oleh marketplace dan digital payment. Marketplace menjadi faktor utama yang memengaruhi perilaku konsumtif mahasiswa.
Slippery Slope Theory Dalam Konteks Indonesia: Mengkaji Ulang Peran Trust Dan Power Terhadap Kepatuhan Pajak (Studi Kasus KPP Pratama Makassar Selatan) Desiyana Salsabillah; Mira Mira; Muhammad Khaedar Sahib
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.693

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh trust (kepercayaan) dan power (kekuatan otoritas pajak) terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Makassar Selatan dalam perspektif Slippery Slope Theory. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian explanatory research. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada wajib pajak orang pribadi yang terdaftar di KPP Pratama Makassar Selatan. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan teknik purposive sampling. Metode analisis data yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, serta uji hipotesis dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa variabel trust berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini menunjukkan bahwa semakin tinggi tingkat kepercayaan wajib pajak terhadap otoritas pajak, maka semakin tinggi pula tingkat kepatuhan pajak. Selain itu, variabel power juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, yang mengindikasikan bahwa kekuatan otoritas pajak melalui pengawasan, pemeriksaan, dan penegakan sanksi mampu meningkatkan kepatuhan wajib pajak. Secara simultan, variabel trust dan power berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini mendukung Slippery Slope Theory yang menyatakan bahwa kepatuhan pajak dapat dibentuk melalui kombinasi antara kepercayaan wajib pajak terhadap otoritas pajak dan kekuatan otoritas dalam menegakkan aturan perpajakan.
Determinants of Taxpayer Compliance: The Role of Tax Awareness, Financial Penalties, and Tax Authority Attitudes at KPP Pratama South Makassar Masrullah; Andi Rifki Sunusi G Bandea; Muhammad Khaedar Sahib; Riyanti
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.578

Abstract

Purpose – This study aims to examine the influence of tax awareness, financial penalties, and tax authority attitudes on individual taxpayer compliance at KPP Pratama Makassar Selatan. Methods – A quantitative associative technique is used in the investigation. Individual taxpayers were given questionnaires to complete in order to gather primary data. Purposive sampling was used to choose a sample of 100 respondents. Multiple linear regression using SPSS was used to analyse the data. Findings – The simultaneous test shows that the regression model is statistically significant (F = 64.571; p < 0.001), with an R Square of 0.669. Partially, tax awareness has a positive and significant effect on taxpayer compliance (B = 0.233; p = 0.003), financial penalties have a positive and significant effect (B = 0.260; p = 0.003), and tax authority attitudes have the strongest positive and significant effect (B = 0.267; β = 0.360; p < 0.001). These findings suggest that improving taxpayer awareness, implementing consistent and fair penalties, and enhancing the professionalism of tax Authority can contribute to higher taxpayer compliance.” Research implications – This study provides practical implications for tax authorities in designing strategies to improve compliance through behavioral and administrative approaches. Originality – Although the study does not propose a new theoretical model, it contributes by providing empirical evidence from the context of KPP Pratama Makassar Selatan.
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.
Co-Authors Abbas, Akmal Hidayah Achdian Anggreny Bangsawan Adiningrat, Andi Arifwangsa Agusdiwana Suarni Agusdiwana Suarni Alfina Angraeni Andi Anastasya Ayu Putri Andi Jaman Andi Rifki Sunusi G Bandea Andi Ulfa Ardiah Ramadhani Faisal Ulfa Anggoro KR , M. Yusuf Alfian Rendra Anggoro KR Anriani . Arsal, Muryani Asdi, Asdi Asri Jaya Asrini Astuti Astuti Ayani Dinasti Azira Dela Angreni Desiyana Salsabillah Faisal, Rifdah Septiani Fera Fahira Firdamayanti, Alfarah Fitrah Fitrah, Fitrah Irsyak Aditya Jam'an, Andi Jihad, Nurul Lince Bulutobing Masrullah Mayasofa, Ira Miftha Farild Mira Mira 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 Nurul Kurnia Putri Handayani Bachtiar Qanita Mokodompis, Qanita Mokodompis Ramadani, Sumira Putri Ramly Razak, Linda Arisanty Risna Aulia Riyanti Rustam, Andi Rustan, Fajar Eko Purnomo Ryketeng, Masdar Sirajuddin Suarni, Agusdiwana Sulfiani, Sulfiani Tahir, Ayani Dinasti Azira Ts. Shafinar Binti Ismail WAHYUNI Widiya Novitasari Wulansari, Andi Mifta Putri