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The Influence of Financial Literacy and Financial Technology on Financial Inclusion Faculty of Islamic Religion Muhammadiyah University of Makassar Alfina Angraeni; 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/xm7bss10

This study aims to analyze the effect of financial literacy and financial technology on financial inclusion of the Faculty of Islamic Studies, Muhammadiyah University of Makassar. Financial literacy includes financial knowledge, behavior and attitudes in managing finances, while financial technology refers to the use of technological innovation in financial services to improve effectiveness and efficiency. Financial inclusion, as a dependent variable, is defined as an individual's accessibility to formal financial services to improve financial well-being. The study used a quantitative approach with an associative descriptive method. The sample consisted of 77 students selected using the proportionate stratified random sampling technique. Data collection was carried out through a Likert-based questionnaire, which included indicators of financial literacy, financial technology, and financial inclusion. Data were analyzed using multiple regression tests to test the relationship between variables. The results of the study showed that the sig. value. For the effect of X1 on y is 0.169> 0.05 and the t value is 1.388 <t table 1.665, so it can be concluded that H0 is rejected, which means there is no significant effect of X1 on Y and the sig. value. The influence of X2 on y is 0.041 < 0.05 and the calculated t value is 2.079 > t table 1.665, so it can be concluded that H1 is accepted, which means there is a significant influence of X2 on Y.

Assessment of the Land and Building Tax (PBB) Collection Mechanism in Makassar’s Regional Revenue Agency Sahib, Muhammad Khaedar; Adil, Muhammad; Faisal, Rifdah Septiani
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18250

This study aims to evaluate the Land and Building Tax (PBB) collection system implemented by the Makassar City Regional Revenue Agency and to determine whether the current billing mechanism functions effectively. The focus is on identifying efforts to resolve recurring issues such as taxpayer resistance to billing, undelivered Tax Payable Notification Letters (SPPT), and discrepancies in ownership data. Using a qualitative research method, the study applies data reduction, presentation, and conclusion-drawing techniques to analyze findings from field observations and interviews. Results indicate that the Makassar City Regional Revenue Agency uses the Official Assessment System, where the tax amount is determined by the authority and communicated through SPPT. However, challenges remain, including taxpayer non-compliance, delayed payments, and administrative obstacles related to ownership data. The tax realization in both 2022 and 2023 did not meet the set targets, showing a shortfall of approximately 22% each year, suggesting inefficiencies in collection and public awareness. To address these challenges, the agency has introduced online payment systems like the Pakinta application and engaged in active collection efforts such as issuing warning letters and conducting outreach campaigns. Nonetheless, these initiatives require further strengthening. The study recommends increasing the number of field officers and optimizing task distribution to improve billing performance and achieve revenue targets in future fiscal periods. Overall, while the tax collection infrastructure is structurally sound, implementation gaps hinder its full potential

The Effect of Service Quality and Taste on Customer Satisfaction at Bolu Cukke Hikmah Gattareng Village, Marioriwawo District, Soppeng Regency Sulfiani, Sulfiani; Asdi, Asdi; Sahib, Muhammad Khaedar
Dinasti International Journal of Management Science Vol. 6 No. 4 (2025): Dinasti International Journal of Management Science (March - April 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i4.4511

This study aims to analyze the effect of service quality and taste on customer satisfaction at Bolu Cukke Hikmah in Gattareng Village, Soppeng Regency. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data was collected through distributing questionnaires to 100 respondents selected by purposive sampling. The results showed that both service quality and taste have a positive and significant influence on customer satisfaction, both partially and simultaneously. The regression test shows that the service quality variable contributes 70.6% to customer satisfaction, while taste contributes 73.2%. Simultaneously, both variables have a significant effect on customer satisfaction, which indicates that the combination of good service and distinctive taste plays an important role in increasing customer loyalty. Based on these findings, it is recommended that business owners continue to improve service quality and maintain product flavors to maintain customer satisfaction and expand the market.

Analisis Kinerja Keuangan Sebelum dan Sesudah Merger pada PT Bank IBK Indonesia Tbk. Jihad, Nurul; Arsal, Muryani; Sahib, Muhammad Khaedar
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.589

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan PT Bank IBK Indonesia, Tbk. sebelum dan sesudah merger. Metode yang digunakan adalah pendekatan kuantitatif dengan desain deskriptif. Data sekunder berupa laporan keuangan diperoleh dari publikasi Bursa Efek Indonesia. Teknik dokumentasi digunakan dalam pengumpulan data, sedangkan analisis dilakukan melalui uji deskriptif, Paired Sample T-test, dan Wilcoxon dengan bantuan SPSS versi 25. Hasil menunjukkan bahwa terdapat perbedaan signifikan pada Current Ratio dan Debt to Asset Ratio antara periode sebelum dan sesudah merger. Namun, tidak ditemukan perbedaan signifikan pada Net Profit Margin, Return on Asset, dan Return on Equity. Temuan ini menunjukkan bahwa merger belum berdampak signifikan terhadap peningkatan kinerja keuangan perusahaan. Implikasi hasil ini dapat menjadi bahan evaluasi bagi manajemen serta acuan bagi investor dalam menilai efektivitas strategi merger dalam konteks perbaikan kinerja keuangan.

The Implementation of PSAK (Financial Accounting Standard) 109 to Increase Transparency and Accountability Zakat Governance in BAZNAS Jeneponto Regency Mayasofa, Ira; Razak, Linda Arisanty; Sahib, Muhammad Khaedar
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.22192

This research seeks to determine the accounting recording of zakat, infaq, and sadaqah at BAZNAS Jeneponto Regency in line with PSAK (Financial Accounting Standard) 109 when preparing financial statements, as well as to investigate the impact of PSAK 109 implementation to increase transparency and accountability at BAZNAS Jeneponto Regency. This research focuses on the National Amil Zakat Agency (BAZNAS) in Jeneponto Regency. This research employs descriptive qualitative methods. The data was gathered through interviews, observations, and documentation of BAZNAS Jeneponto Regency's financial statements for one semester (January 1 to June 30, 2023). Based on the findings of this research, BAZNAS in Jeneponto Regency prepares its financial statements in line with the guidelines of the PSAK 109, as evidenced by the financial statements presented separately.Regarding transparency and accountability, BAZNAS Jeneponto Regency has prepared its financial statements in compliance with the guidelines of PSAK 109. However, BAZNAS Jeneponto Regency cannot be considered entirely transparent and accountable because of several factors, like the financial statement that has not been presented, namely the report on changes in managed assets. The financial reports cannot be accessed because they have not been audited for this period. Furthermore, the BAZNAS website was only created two months ago.

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

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

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

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

Assessment of the Land and Building Tax (PBB) Collection Mechanism in Makassar’s Regional Revenue Agency Sahib, Muhammad Khaedar; Adil, Muhammad; Faisal, Rifdah Septiani
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18250

This study aims to evaluate the Land and Building Tax (PBB) collection system implemented by the Makassar City Regional Revenue Agency and to determine whether the current billing mechanism functions effectively. The focus is on identifying efforts to resolve recurring issues such as taxpayer resistance to billing, undelivered Tax Payable Notification Letters (SPPT), and discrepancies in ownership data. Using a qualitative research method, the study applies data reduction, presentation, and conclusion-drawing techniques to analyze findings from field observations and interviews. Results indicate that the Makassar City Regional Revenue Agency uses the Official Assessment System, where the tax amount is determined by the authority and communicated through SPPT. However, challenges remain, including taxpayer non-compliance, delayed payments, and administrative obstacles related to ownership data. The tax realization in both 2022 and 2023 did not meet the set targets, showing a shortfall of approximately 22% each year, suggesting inefficiencies in collection and public awareness. To address these challenges, the agency has introduced online payment systems like the Pakinta application and engaged in active collection efforts such as issuing warning letters and conducting outreach campaigns. Nonetheless, these initiatives require further strengthening. The study recommends increasing the number of field officers and optimizing task distribution to improve billing performance and achieve revenue targets in future fiscal periods. Overall, while the tax collection infrastructure is structurally sound, implementation gaps hinder its full potential

Analisis Sistem Pengendalian Intern dalam Mengurangi Tunggakan Piutang Air pada Perumda Air Minum Tirta Eremerasa Kabupaten Bantaeng Ramadani, Sumira Putri; Muchriana Muchran; Muhammad Khaedar Sahib
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1942

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal yang diimplementasikan oleh PDAM Tirta Eremerasa Kabupaten Bantaeng dalam upaya mengurangi tunggakan piutang air. Pendekatan perusahaan dalam pengelolaan piutang menunjukkan implementasi yang komprehensif dari kelima komponen kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Commission): Lingkungan Pengendalian, Penilaian Risiko, Aktivitas Pengendalian, Informasi dan Komunikasi, serta Aktivitas Pemantauan.Secara spesifik, perusahaan telah membangun Lingkungan Pengendalian yang kuat melalui struktur organisasi, pembagian tugas yang jelas, dan penegakan sanksi tegas, termasuk pemutusan hubungan kerja bagi pelanggaran integritas. Dalam Aktivitas Pengendalian, Perumda Tirta Eremerasa menerapkan kebijakan denda, sanksi pemutusan sambungan otomatis untuk tunggakan di atas tiga bulan, serta pemisahan fungsi akuntansi dan kas. Perusahaan juga menunjukkan Penilaian Risiko yang proaktif melalui analisis mendalam terhadap penyebab piutang sebelum penugasan penagihan. Aspek Informasi dan Komunikasi diperkuat secara signifikan melalui transformasi digital sejak 2019, termasuk penggunaan aplikasi MWaterSurprier untuk monitoring kinerja, sistem WhatsApp blasting sejak 2024 yang berhasil mengatasi 70% tunggakan akibat lupa, serta pembacaan meter air melalui aplikasi Android untuk meningkatkan akurasi data. Terakhir, Aktivitas Pemantauan dilakukan secara berkelanjutan melalui monitoring real-time kinerja penagih, pemantauan ekstra untuk penyambungan ilegal, dan audit tahunan oleh auditor independen serta BPKP.

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

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

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