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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Economos : Jurnal Ekonomi dan Bisnis
Andi Jam'an
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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POTENSI PAJAK AIR TANAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN MAROS Andi Jam'an; Rustan; Siti Fatimah Maulana
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.241 KB) | DOI: 10.31850/economos.v5i1.1644

Abstract

This study aims to measure the potential level of groundwater tax on local revenue in Maros district. This type of research is a qualitative descriptive method. The data collection technique used is by looking for records sourced from documents that already exist in the relevant agencies, namely the Regional Revenue and Finance Management Agency of Maros Regency. The data processed by the author is report data which has become documentation of the realization of revenue in Maros Regency for the 2015-2018 period. The focus of research is on the potential and growth rate of the Maros district groundwater tax. The research location is at the Regional Finance and Revenue Management Agency of Maros Regency. The results of this study indicate that extracting the potential for groundwater tax in Maros Regency produces a very good percentage and continues to increase because the amount of realized groundwater tax exceeds the potential amount. The BPKPD of Maros Regency as a tax manager takes full advantage of the potential of the groundwater tax. However, evaluation is always needed in order to maintain the utilization of its potential and also be careful considering that the difference between the total amount of potential and its realization is still very small.
PENGARUH EFEKTIVITAS ABSENSI DIGITAL MyDAMRI TERHADAP KEDISIPLINAN KARYAWAN DI PERUM DAMRI CABANG MAKASSAR Nadria Misran; Andi Jam'an; Sitti Nurbaya
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12620

Abstract

This study aims to examine the effect of the effectiveness of MyDAMRI digital attendance on employee discipline at Perum DAMRI Makassar Branch. This research uses an explanatory quantitative approach with simple linear regression method. The population consists of 102 employees of Perum DAMRI Makassar Branch, with a sample of 82 respondents selected using random sampling technique based on the Slovin formula. Data were collected through questionnaires measured using a 5-point Likert scale and analyzed using SPSS software through validity tests, reliability tests, classical assumption tests, simple linear regression, and hypothesis testing. The results show that MyDAMRI digital attendance effectiveness has a positive and significant effect on employee discipline (coefficient = 0.873, t = 10.711, sig. = 0.001). The correlation coefficient (R = 0.768) indicates a strong relationship between the two variables, while the coefficient of determination (R² = 0.589) shows that 58.9% of the variation in employee discipline can be explained by digital attendance effectiveness. These findings confirm that a practical, efficient, transparent, and secure digital attendance system encourages employees to be more disciplined in adhering to work rules and regulations.
Co-Authors Nadria Misran Rustan Siti Fatimah Maulana Sitti Nurbaya