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All Journal Indonesian Journal of Advanced Research (IJAR) Journal of Accounting and Finance MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Muhammad Akbardin
Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Management of Islamic Bank Services DJafar; Agus Umar Ghazali; Harun Abdullah; Sugeng Sapta Aji; Muhammad Akbardin
Indonesian Journal of Advanced Research Vol. 2 No. 2 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.674 KB) | DOI: 10.55927/ijar.v2i2.3204

Abstract

Islamic banking is a financial institution that tries to find solutions to people's financial problems, but has its own challenges in society. This is because the public's interest in Islamic banking is no different from conventional banking. It is interesting to be a community partner as a place for transactions. In this study, the authors used a descriptive research method in the form of a library research (library research) to discuss the service model of Islamic banking services. The results of the study show that Islamic banking services are different from conventional banking, although the products are almost the same as savings, current accounts and time deposits which differ in the type of contract, namely mudharabah, musyarakah, murabaha, etc. all transactions are based on sharia principles, namely principles that promote togetherness and mutual assistance to achieve mutual benefit that are oriented not only to the world but also to the ukhrawi.
Analisis Kebijakan Deviden dan Struktur Modal pada Kinerja Keuangan Perusahaan Umum Daerah Air Minum Kota Makassar Serina Ayu; Nurhadi; Muhammad Akbardin
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

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Abstract

This study aims to analyze the effect of dividend policy and capital structure on the financial performance of the Regional Public Water Supply Company (PDAM) of Makassar City. This research uses a quantitative descriptive approach by analyzing secondary data obtained from the company’s financial statements for the period 2021–2023. The analysis employs financial ratios, including Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR). The results show that PDAM Makassar City implements a moderate dividend policy, as indicated by a DPR of 63% in 2023, while maintaining a conservative capital structure with a consistently low DER. Financial performance, measured through ROA and NPM, shows fluctuations but remains at a relatively healthy level, supported by strong liquidity reflected in a high CR. Overall, the findings indicate that a balanced dividend policy and prudent capital structure contribute positively to the company’s financial performance and sustainability of public services.
THE INFLUENCE OF TAXPAYER AWARENESS AND TAX SERVICES ON MOTOR VEHICLE TAXPAYER COMPLIANCE AT THE TAKALAR DISTRICT SAMSAT Muh Yusran; Muhammad Akbardin; Randy Mauna Noor
Journal Of Accounting And Finance Vol 2 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i2.177

Abstract

This study aims to analyze the influence of taxpayer awareness and tax services on the compliance of motor vehicle taxpayers at the Samsat Office of Takalar Regency. The research method used is quantitative, with data collected through questionnaires distributed to 100 respondents. Data analysis was conducted using multiple linear regression, t-test, and F-test. The results of the study indicate that taxpayer awareness and tax services have a positive and significant influence, both partially and simultaneously, on taxpayer compliance. Taxpayer awareness is found to be the dominant factor influencing compliance, while tax services also contribute by improving taxpayer satisfaction and facilitating the fulfillment of tax obligations.
Co-Authors Agus Umar Ghazali Djafar Djafar Harun Abdullah Muh Yusran Nurhadi Randy Mauna Noor Serina Ayu Sugeng Sapta Aji