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All Journal International Journal of Management Progress Jurnal Pengabdian Masyarakat Berkarya Journal Economics Technology and Entrepreneur AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research JIM : Journal Of International Management JIDE : Journal Of International Development Economics Journal of Innovative and Creativity INCIDENTAL : JOURNAL OF COMMUNITY SERVICE AND EMPOWERMENT
Rais R, Muhammad
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Transportation Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIFITAS PENGENDALIAN INTERN (PERSEPSI PEGAWAI PADA SKPD SE-KABUPATEN BUTON) Rais R, Muhammad
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i02.1097

Abstract

This study aims to determine (1) the effect of auditor quality on the effectiveness of internal control. (2) The effect of audit scope on the effectiveness of internal control (3) The influence of leadership style on the effectiveness of internal control (4) The influence of auditor quality, audit scope, and leadership style simultaneously on the effectiveness of internal control. The data collection method used is field research, library research and questionnaires. The data analysis method used by the author is multiple linear regression analysis. Based on the results of research conducted on the factors that affect the effectiveness of the internal control system in the government sector, it can be concluded as follows: (1) Audit quality has no effect on the effectiveness of internal control. (2) The scope of the audit has no effect on the effectiveness of internal control. (3) Leadership style has an effect on the effectiveness of internal control. (4) Audit quality, audit scope, leadership style together affect the effectiveness of internal control.
PENGARUH SOSISALISASI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK KOTA BAUBAU Rais R, Muhammad
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1111

Abstract

This study aims to determine the effect of land and building tax socialization on taxpayer compliance in the City of Baubau. The data collection methods used were Interview (Interview), questionnaire and observation. The method of analysis of this research is linear regression analysis. Based on the results of research and discussion of the effect of land and building tax (PBB) socialization on taxpayer compliance in Baubau City, it can be concluded that the socialization of Land and Building Tax (PBB) has a positive and significant effect on taxpayer compliance in Baubau City. From the results of simple regression analysis produces a simple regression equation Y = 31.075 + 0.354 X. These results mean that every single point change is influenced by 0.354 socialization. The higher the socialization of Land and Building Tax, the better because it will increase taxpayer compliance in the City of Baubau.
PENGARUH EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN FARMASI YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2015-2018 Rais R, Muhammad
JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i1.1075

Abstract

This study aims to analyze the effect of earning per share on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The data collection method used is literature study, data is obtained from data collection and information through documents. The data analysis method used is simple linear regression analysis. Based on the results of data testing and discussion, the following conclusions are obtained simultaneously, the Earning Per Share (EPS) variable has an effect on stock prices. This is indicated by a significance above 0.05. So that if there is an increase in Earning Per Share (EPS) it will affect the stock price. And also this shows that Earning Per Share (EPS) is not the only factor that affects stock prices. For advanced researchers, it is better if it is necessary to add other variables that have an influence and do not affect stock returns so that it can be seen which factors have the most influence and are not influential in an effort to increase stock prices.
ANALISIS LIKUIDITAS, PERMODALAN, KEMANDIRIAN DAN PERTUMBUHAN PADA KOPERASI SIMPAN PINJAM (KSP) TOKALAPETA KELURAHAN SUKANAYO KOTA BAUBAU Rais R, Muhammad
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i01.1110

Abstract

This study aims to determine the financial performance of the Savings and Loan Cooperative seen from the ratio of liquidity, capital, independence and growth. The data analysis method used by the author is to calculate the liquidity ratio, capital ratio, independence ratio and growth. The results of the study are: (1) Liquidity Ratio Cash ratio 35.97%, 46.95% and 49.21%. The three-year average is 44.04% indicating a fairly good condition because it is above 10%-15%, meaning that the level of liquidity is good. (2) Capital 16.22%, 19.22% and 18.91%. The three-year average is 18.12% indicating a poor condition because it is below 40%-60%, meaning that the level of capital is not good. (3) Ratio of Independence and Growth. (a) Asset profitability 10.55%, 6.98% and 2.26%. The three-year average is 5.84% indicating a poor condition because it is below 10%, meaning that the level of capital is not good. (b) Own capital profitability 65.06%, 36.30% and 24.96%. The three-year average is 42.11% indicating a very good condition because it is above 5%, meaning that the level of capital is very good.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI DALAM PENGELOLAAN KEUANGAN DESA LANGKOMU KECAMATAN MAWASANGKA TENGAH KABUPATEN BUTON TENGAH Rais R, Muhammad
JIM : Journal Of International Management Vol 2 No 01 (2023): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v2i01.1070

Abstract

This study aims to analyse the Accountability and Transparency of Financial Management based on Permendagri No. 113 of 2014. The data analysis method is descriptive qualitative. The results of the study are (1) Accountability of the financial management planning stage where its application has been allocated and guided by Permendagri No. 113 of 2014. Evidenced by the Raperbedes APBDesa which was discussed between the village government and the Village Consultative Body (BPD) in the village deliberation forum. (2) Transparency of village financial management in Langkomu village for its application is in accordance with Permendagri No. 113 of 2014, the existence of information notice boards or billboards in each hamlet and village accountability reports reported to the Regent / Mayor through the Camat. (3) The reporting and accountability stage of the APBDesa Realisation Accountability Report in Langkomu village has used the realisation accountability report format and has been guided by Permendagri No. 113 of 2014, namely the village has reported the realisation of semester I and II, as well as an accountability report on the realisation of the APBDesa implementation at the end of the fiscal year.
PENGARUH MOTIVASI INTRINSIK, KOMUNIKASI, DAN KOMPENSASI FINANSIAL TERHADAP KINERJA KARYAWAN PADA PT. BUTON MANDIRI PERDANA Rais R, Muhammad; Rakhman, La Ode Abdul
JIDE : Journal Of International Development Economics Vol 3 No 01 (2024): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v3i01.1109

Abstract

The study aims to determine (1) The effect of intrinsic motivation on employee performance (2) The effect of communication on employee performance (3) The effect of financial compensation on employee performance. (4) The effect of intrinsic motivation, communication, and financial compensation simultaneously on employee performance. The data analysis method used is multiple regression analysis method, which is a statistical procedure in analysing the relationship between one or more independent variables on the dependent variable. The equation: Y=a+b1X1+b2X2+ b3X3+e. The results of the analysis concluded that (1) The first hypothesis (H1) is accepted and it is concluded that intrinsic motivation has a positive effect on employee performance. (2) The second hypothesis (H2) is accepted and it is concluded that communication has a positive effect on employee performance. (3) The third hypothesis (H3) is accepted and it is concluded that financial compensation has a positive effect on employee performance. (4) The fourth hypothesis (H4) is accepted and it is concluded that intrinsic motivation, communication and financial compensation together have a positive effect on employee performance
SOSIALISASI INVESTASI SAHAM DI PASAR MODAL PADA MASYARAKAT KELURAHAN BUSOA KECAMATAN BATAUGA KABUPATEN BUTON SELATAN Rais R, Muhammad; Adan, L.M Hasrul
Jurnal Pengabdian Masyarakat Berkarya Vol. 3 No. 01 (2024): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v3i01.987

Abstract

Pengenalan pasar modal sebagai salah satu bentuk investasi bagi civitas akademika Universitas Muhammadiyah Buton bertujuan mengedukasi masyarakat kelurahan Busoa kecamatan Batauga Kabupaten Buton Selatan agar mengetahui terhadap literasi investasi saham di pasar modal sehingga diharapkan dapat tertarik mengikuti edukasi literasi investasi saham di pasar modal tahap berikutnya dan berminat untuk berinvestasi dengan membuka rekening efek di pasar modal. Metode pelaksanaan dalam bentuk pembelajaran materi literasi keuangan investasi, pengenalan investasi pasar modal saham, cara membuka rekening investasi saham dan pentingnya investasi dalam menghadapi prediksi ekonomi. Hasil kegiatan pengabdian, adanya peningkatan pengetahuan dan pemahaman mengenai literasi investasi saham di kalangan masyarakat kelurahan Busoa kecamatan Batauga Kabupaten Buton Selatan dan permintaan pendampingan pemahaman lebih lanjut mengenai literasi dan cara berinvestasi saham.
ANALISIS PROSEDUR PENJUALAN TUNAI DAN KREDIT PADA DEALER MOTOR YAMAHA CV. CITRA SELARAS KOTA BAUBAU Rais R, Muhammad
Journal Economics Technology And Entrepreneur Vol 2 No 03 (2023): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v2i03.695

Abstract

Penelitian dengan topic analisis prosedur penjualan tunai dan kredit pada dealer motor yamaha CV. Citra Selaras Kota Baubau. Penelitian ini bertujuan untuk menganalisis prosedur penjualan tunai dan kredit pada Dealer Motor Yamaha CV. Citra Selaras Kota Baubau. Metode pengumpulan data yang digunakan adalah Teknik Dokumentasi dan Teknik Wawancara. Metode analisis data Deskriptif Kualitatif yaitu mengumpulkan, mengklasifikasi, menganalisis dan menginteprestasikan data-data yang diperoleh dari perusahaan guna memberikan gambaran yang jelas sesuai keadaan yang sebenarnya terjadi. Analisis Prosedur Penjualan yang ada pada Dealer Motor Yamaha CV. Citra Selaras Kota Baubau, dapat disimpulkan bahwa kenyataan yang terjadi telah sesuai dengan SOP (Standar Operasional Perusahaan). Dokumen-dokumen dan catatan yang digunakan dalam transaksi penjualan tunai dan kredit di Dealer Motor Yamaha CV. Citra Selaras Kota Baubau sudah efektif, hal ini dapat dilihat dari dokumen dan catatan yang digunakan sudah lengkap, dari pemesanan barang, pengajuan kredit, kuitansi, serta dokumen bukti pengiriman kendaraan.
EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN RETRIBUSI IZIN MENDIRIKAN BANGUNAN (IMB) TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) KOTA BAUBAU Rais R, Muhammad
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 2 No 01 (2023): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v2i01.507

Abstract

This study aims to determine the effectiveness and contribution of building permit levy (IMB) receipts to baubau city local revenue receipts. The data collection methods used are field research and library research. The method of data analysis is descriptive research. Based on the results of the effectiveness analysis, it can be concluded that the level of Realization Effectiveness for Building Permit Retribution (IMB) in Baubau City from 2016 to 2018 is in the Very Effective category with an average effectiveness level of 126.08%. In 2016 as a whole it has an effectiveness level of 110.03%. Whereas in 2017 as a whole it has an average effectiveness rate of 129.72% and in 2018 as a whole it has an average effectiveness rate of 117.71%. Based on the results of the contribution analysis that has been carried out, it appears that the Contribution of the Realization of the Building Permit Retribution (IMB) to the Regional Original Revenue of Baubau City from 2016 to 2018 is in the Very Less category with an average contribution rate to Regional Original Revenue of 2.55%. In 2016, the overall contribution reached 2.04%. Meanwhile, in 2017 as a whole, the regional original income contribution rate reached an average of 3.42%. Whereas in 2018 as a whole it has an average Regional Original Revenue contribution rate of 2.20%.
PENDAMPINGAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA (PkM PADA BUMDES DESA TELUK LASONGKO BUTON TENGAH) Rais R, Muhammad
INCIDENTAL : Journal Of Community Service and Empowerment Vol 1 No 02 (2022): INCIDENTAL : Journal Of Community Service and Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/incidental.v1i02.379

Abstract

Teluk Lasongko Village, Lakudo District, Central Buton Regency is one of the villages that is trying to develop its potential so that there is income for the village government through BUMDes. The large number of business ventures carried out by BUMDes Teluk Lasongko Village automatically have to provide financial reporting in accordance with the applicable Financial Accounting Standards (SAK ETAP). At this time financial reporting is carried out in accordance with the understanding of its managers which turns out to be not in accordance with the accounting standards it should be. The purpose of this assistance is for partners to understand accounting, which is related to financial reporting in accordance with SAK ETAP. PKM activities are carried out through training methods and also mentoring which are attended by business unit managers, BUMdes supervisors, Working Groups, Fostered MSMEs and Teluk Lasongko Village officials. Participants were very enthusiastic about the explanation and assistance provided by the service team. The output of science and technology achieved is practical knowledge of simple accounting, namely making financial reports in accordance with SAK ETAP.
Co-Authors Adan, L.M Hasrul Agustyawati, Dwi D, Herman Firmansyah Firmansyah La Ode Abdul Rakhman