Article Per Year (5 Year)
p-Index From 2021 - 2026
5.416
P-Index
This Author published in this journals
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 IIJSE 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 Amnesty: Jurnal Riset Perpajakan
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

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
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.
MAKSIMALISASI PELAPORAN PAJAK AMAL USAHA MUHAMMADIYAH DARI PPS-PPA MERDEKA 78 Sahib, Muhammad Khaedar; Mira, Mira; Pangesti, Mitami Gali; Adil, Muhammad; Azira, Ayani Dinasti; Aditya, Irsyak
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 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.
Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Muhammad Khaedar Sahib; Andi Arifwangsa Adiningrat; Andi Jam'an; 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.
Value Added Tax Restitution Process in an Effort to Protect the Rights of Corporate Taxpayers at Massaniga & Rekan Tax Consultant Office Muhammad Khaedar Sahib; Muhammad Adil; Alfarah Firdamayanti
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.
Systems and Procedures for Implementing Value Added Tax on Shipping Services Activities at PT Pelayaran Tonasa Lines Muhammad Khaedar Sahib; Muhammad Adil; 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
DO GREEN BONDS DELIVER BETTER FINANCIAL PERFORMANCE? EVIDENCE FROM DUPONT ANALYSIS Nilawati, Nilawati; Mira, Mira; Sahib, Muhammad Khaedar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9739

Abstract

Increased attention to environmental issues has driven the development of sustainable financing instruments, one of which is Green Bonds, although corporate participation in Indonesia is still relatively limited. This study aims to compare the financial performance of companies issuing Green Bonds and Conventional Bonds and to examine the relationship of DuPont components to Return on Equity (ROE). This study uses a descriptive quantitative method with secondary data from financial statements and banking bonds for the 2022–2024 period. Analysis was performed using the DuPont approach to break down the components forming ROE. The results show that companies issuing Green Bonds have a higher average ROE compared to Conventional Bond issuers. Asset Turnover shows a significant relationship with ROE for Green Bond issuers, while for Conventional Bond issuers, Asset Turnover and Operating Profit Margin show a significant relationship. These findings indicate that efficiency in asset utilization is a key characteristic in banking financial 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
Co-Authors Abbas, Akmal Hidayah Achdian Anggreny Bangsawan Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Aditya, Irsyak Agusdiwana Suarni Agusdiwana Suarni Alfarah Firdamayanti Alfina Angraeni Andi Anastasya Ayu Putri Andi Jam'an Andi Jaman Andi Ulfa Ardiah Ramadhani Faisal Ulfa Anggoro KR , M. Yusuf Alfian Rendra Anggoro KR Anriani . Arsal, Muryani Asdi, Asdi Asri Jaya Asrini Astuti - Astuti Astuti Azira, Ayani Dinasti Dela Angreni Desiyana Salsabillah Faisal, Rifdah Septiani Fera Fahira Firdamayanti, Alfarah Fitrah Fitrah, Fitrah Jam'an, Andi Jihad, Nurul Lince Bulutobing Mayasofa, Ira Miftha Farild Mira Mira Mira Mira Muchriana Muchran Muhaimin Muhaimin Muhammad Adil Muhammad Adil Muhammad Adil, Muhammad Muhammad Idrus Mukminatim Muryani Arsal Nabir, Abd. Muhaemin Natsaha Mazna Ramli Nilawati Nilawati Nurhikmah Nurhikmah Nurhikmah Nurhikmah Nurlinda Agustin Nurul Kurnia Pangesti, Mitami Gali Putri Handayani Bachtiar Qanita Mokodompis Qanita Mokodompis Qanita Mokodompis, Qanita Mokodompis Ramadani, Sumira Putri Ramly 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 Widiya Novitasari Wulansari, Andi Mifta Putri