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All Journal Jurnal Mirai Management Jurnal Sinar Manajemen Proceedings of The International Conference on Business and Economics
Rosfianti M. Yadasang
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Compliance With Msme Taxpayers In Mamajang District Irwan Moridu; Lenny M. Posumah; Mardiana Ruslan; Rosfianti M. Yadasang; Rosma Ndiak
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.4721

Abstract

In particular for Mamajang District, this study aims to investigate four factors that can affect MSME taxpayer compliance: taxpayer awareness, tax authorities' services, knowledge and understanding of government regulations on taxation (PP No. 46 of 2018), and knowledge and understanding of taxpayers. 55 MSME respondents who were registered with the Office of Cooperatives, SMEs, and Industry in Makassar City made up the sample. The Isaac and Michael formula is used in the sampling technique, and its error rate is 4%. Multiple linear regression must be used to assess the data, as well as validity and reliability evaluations for research tools. According to the findings, the compliance of MSME taxpayers in the Mamajang District is significantly influenced by taxpayer knowledge and the modernization of the tax administration system. Keywords : Knowledge and Understanding of Government Regulations on Taxation, Taxpayer Awareness, Fiscal Services
Academic Cheating: The Significance of Religion Rosfianti M. Yadasang; Rosma Ndiak
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.1387

Abstract

The role of cheating religion in academic cheating is the focus of this study. This study included 137 Fajar University Makassar students who attended lectures during the Covid-18 outbreak. In this investigation, saturated samples were used. Questionnaires were used to gather the data, which was then analyzed using path coefficient analysis using the Smart PLS tool. The result of this study is that academic pressure effects academic cheating behavior; opportunity does not influence academic cheating behavior; rationalization influences academic cheating behavior; capacity to influence academic cheating behavior; ethics According to the findings of multigroup study, religiosity is modest and reduces academic cheating, but not significantly. Religious students are more likely to avoid academic cheating while being under less pressure in terms of opportunity, talent, justification, and ethics. At Fajar University Makassar, there are several ways to prevent academic cheating, including conducting outreach activities about cheating and its consequences, informing students that cheating will be caught and announced, and ensuring that students do not work in an unsatisfactory manner. fraud, demonstrating that any fraud would be penalized, educating kids to write without cheating, and encouraging them to conduct ethically.
Financial Performance Analysis Against Profitability Ratios at PT Astra Internasional Tbk Mastia M Halimu; Liswan Rusman; Rosfianti M. Yadasang; Umar
Jurnal Sinar Manajemen Vol. 11 No. 3: November 2024
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v11i3.6793

Abstract

The purpose of this study is to determine the financial performance of PT Astra International Tbk using the Profitability ratio, the data analysis techniques in this study are the Return On Asset (ROA) Ratio and the Return On Equity (ROE) Ratio, the data used is quantitative data and the data source in this study is secondary data obtained based on financial records for the last five years 2019-2023 at PT Astra International Tbk on the Indonesia Stock Exchange. The results of the study which were tested partially showed that return on assets had a fluctuating ratio each year, but the value of the return on assets ratio did not exceed the set industry value so that financial performance was declared unhealthy. The return on equity produced has the same value as the return on assets ratio, which is fluctuating and the industry value does not exceed the return on equity ratio value so that the financial performance of PT Astra International Tbk is not good.
Co-Authors Irwan Moridu Lenny M. Posumah Liswan Rusman Mardiana Ruslan Mastia M Halimu Rosma Ndiak Umar