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All Journal Jurnal Mirai Management Jurnal Sinar Manajemen Proceedings of The International Conference on Business and Economics
Rosma Ndiak
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
Analysis of Financial Statements in Companies Drinking Water Area Banggai Islands Regency Rosfianti M.Yadasang; Yusni; Rosma Ndiak
Jurnal Sinar Manajemen Vol. 11 No. 2: July 2024
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v11i2.5741

Abstract

The aim of this research is to determine the level of Liquidity, Profitability and Activity in the Regional Drinking Water Company of Banggai Islands Regency for the period 2019 - 2021. The type of data used in this research is qualitative and quantitative data. Data collection techniques used are observation, interviews and documentation. The data analysis techniques used are Liquidity Ratios, Profitability Ratios, and Activity Ratios. From the Research Results, Analysis of Liquidity Ratios for 3 Years Based on the Current Ratio and Quick Ratio Calculations of the Regional Drinking Water Company of Banggai Islands Regency in 2019, the Current Ratio was 184.40% and the Quick Ratio was 316.58%, in 2020 the Current Ratio was 228.77 % and Quick Ratio of 413.12%, in 2021 the Current Ratio is 218.28% and the Quick Ratio is 496.20%. Thus, it shows that the liquidity ratio is in good condition because the current assets owned can fulfill financial obligations on time. Profitability Ratio Analysis for Three Years Based on Calculation of Return on Equity and Return on Investment of the Regional Drinking Water Company of Banggai Islands Regency. In 2019, Return On Equity was 31% and Return On Investment was 10%, in 2020 Return On Equity was 43% and Return On Investment At 20%, in 2021 Return On Equity will be 33% and Return On Investment will be 67%. Thus, it shows that the profitability ratio is in very good condition because the company is able to make a profit using its own capital and the company is able to generate profits which will be used to cover the investments made so that the company's profits for three consecutive years’ experience a profit. Activity Ratio Analysis for 3 Years Based on the Total Asset Turnover Calculation of the Regional Drinking Water Company of Banggai Islands Regency in 2019, it was 29 times, in 2020 it was 30 times, in 2021 it was 32 times. Thus, it shows that the activity ratio is in good condition because the company can generate more sales with certain levels of assets, and vice versa.
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.
Co-Authors Irwan Moridu Lenny M. Posumah Mardiana Ruslan Rosfianti M. Yadasang Rosfianti M.Yadasang Yusni