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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam BALANCE JOURNAL Jurnal Dinamika Pengabdian (JDP) Jurnal Mirai Management Muhammadiyah International Journal of Economics and Business AkMen JURNAL ILMIAH Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Ekombis: Jurnal Fakultas Ekonomi Amnesty: Jurnal Riset Perpajakan Jurnal Ilmu Manajemen Profitability BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Al-Tsarwah Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Abmas Negeri (JAGRI) Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Milkiyah: Jurnal Hukum Ekonomi Syariah Journal of Training and Community Service Adpertisi GIAT: Teknologi untuk Masyarakat Entrepreneurship and Small Business Research Journal of Accounting, Management, Economics, and Business Journal of Community Service (JCOS) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Indonesian Journal of Science, Technology, and Humanities Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting IJMA Journal of Islamic Economic Scholar Journal of Aswaja and Islamic Economics IECON: International Economics and Business Conference Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS) Balance: Jurnal Ekonomi
Suarni, Agusdiwana
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,
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Al-Adalah Concept in Distribution of Zakat Funds Towards Mustahiq Zakat in Lazismu Makassar City Suarni, Agusdiwana; Kasim, Muhammad Najib; Japar, Syahrir
Jurnal Ar-Ribh Vol 7, No 1 (2024): April 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i1.14523

Abstract

The aim of this study is to investigate the implementation of the Al-Is concept in the distribution of zakat funds to mustahiq zakat recipients in the Lazis City Makassar. The research method employed is qualitative in nature. Data processing involves analysis of interviews conducted with staff members of Lazis City Makassar (Administrative Body Secretariat). Data collection methods include interviews, observations, and documentation studies, with the authors directly observing field conditions. The findings of this study reveal that the implementation of the Al-Is concept in distributing zakat funds to mustahiq zakat recipients in Lazis City Makassar has been carried out. However, there are variations in the allocation of funds among the eight asnaf categories. This variation reflects the principle of fairness in distributing zakat funds among the eight asnaf categories, which is determined based on the needs of each recipient category. The decision-making process regarding the allocation of funds is influenced by sharia board decisions, which may vary depending on the needs and conditions of each area.
Traders' Understanding of Trade Zakat Accounting and Its Implementation in Kel. Balla Kec. Baraka Kab. Enrekang Suarni, Agusdiwana; Sahrullah, Sahrullah; Arisaldi, Muh.
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10629

Abstract

This study aims to find out how merchants understand accounting for trade zakat and its implementation in Balla Village, Baraka District, Enrekang Regency. This type of research is a qualitative research method. The processed data is the result of interviews with 7 (seven people) traders in the balla family and UPZ 1 administrators (one person). This research resulted in the following findings: first, based on the results of research conducted by researchers that the understanding of traders in the Balla sub-district regarding trade zakat accounting is still lacking. Because most traders do not really understand the procedures for implementing trade zakat accounting, even though among the traders who have been interviewed by researchers there are only some who already understand the nishab and haul of trade zakat, and how much measure must be issued, but the calculation procedure is not correct. with the accounting standard for trade zakat accounting, namely 2.5% x (current assets - short term debt) Second: Implementation of trade zakat in the Balla sub-district, Baraka sub-district, Enrekang district regarding trade zakat accounting has been realized but not optimal because only a small number of traders have issued zakat trading results even though the calculation procedures they use are not correct. Due to the lack of information they get regarding trade zakat accounting, it is still lacking and most traders have not received information regarding trade zakat accounting, either from community shops or religious shops. Or institutions related to amil zakat bodies
Implementation Of Input Tax Prepopulated Data And Vat E-Spt In Increasing Value Added Tax Reporting Agency Tax Registered At Kpp Pratama Bulukumba Solihatun, Rika; Rustan, Rustan; Suarni, Agusdiwana
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7502

Abstract

Prepopulated Input Tax Data and Electronic Notification Letters (e-SPT) The PNN period is one part of the modernization process of Tax administration, so that taxpayers have the convenience of fulfilling and completing their obligations, so that the fulfillment of their tax obligations can be completed easily in their implementation, and the aim is to create an orderly and transparent tax administration. The purpose of this study is to determine the application of prepopulated input tax data and e-SPT Period of VAT in increasing the value added tax reporting of corporate taxpayers. The method used in this research is descriptive research type. To obtain the necessary data, the authors carried out data collection activities for 2018-2021, by interviewing Mr. Dwi Bagas Widianto as the System Administrator or the Data Quality Assurance Section. The results of this study indicate that the application of prepopulated tax data and e-SPT for the VAT period is very effective and efficient at KPP Pratama Bulukumba, it can be seen from the increase in Value Added Tax reporting and the use of the Prepopulated data system and e-SPT for the VAT period which is increasing every year. It is hoped that the Directorate General of Taxes and their regional offices should be able to improve their performance, including by providing counseling about the importance of paying taxes on time, and providing the best services, especially for taxpayers.
The Influence of Perceived Usefulness, Perceived Convenience and Perceived Efficiency On The Use of E-Filing For Individual Taxpayer at KPP Pratama Bulukumba Hinayah, Nurul; Suarni, Agusdiwana; Wahyuni, Wahyuni
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9344

Abstract

Research data obtained from questionnaires (primary). The results of the analysis were carried out with multiple linear regression. These results indicate that the perceived usefulness variable with a significance value of 0,014 0,05 and t_count is greater than t_table. that is 2,517 1,984. From these results, it can be seen that the perceived usefulness variable has a positive and significant effect on the use of E-Filing, the perceived convenience variable shows a significance value of 0,004 0,05 and t_count is greater than t_table. that is 2,979 1,984. From these results, it can be seen that the perceived convenience variable has a positive and significant effect on the use of E-Filing and the efficient perception variable shows a significance value of 0,004 0,05 and t_count is greater than t_table. ie 2,918 1,984. From these results it can be seen that the efficient perception variable has a positive and significant effect on the use of E-Filing.
Effectiveness of Tourism Sector Retribution as an Effort to Increase Local Revenue Bantaeng City (Case Study on Bantaeng Regency Tourism Office) Suarni, Agusdiwana; Nuhung, Mahmud; Mutmainnah, Syahrani
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14740

Abstract

This study aims to determine the effectiveness of the regional tourism sector levy as an effort to increase the local revenue of Bantaeng city (Case study at the Bantaeng Regency Tourism Office). the type of research used is Qualitative Research Method. The data processed by the author is the result of interviews with the Bantaeng Regency Tourism Office. The data collection techniques used in this research are Documentation Techniques and Interview Techniques where the author meets face to face with the source. The result of this research shows that the average level of effectiveness of tourism sector levy revenue in Bantaeng Regency for the last 6 years is 38% which is classified as quite good criteria. However, it did not experience a significant increase in each year. To overcome the obstacles to the acceptance of retribution in the tourism sector of Bantaeng Regency, efforts are made, among others: Exploring the potential of other tourist objects and creating other vehicle attractions to attract visitors, Structuring and developing the potential of tourist objects by arranging facilities and infrastructure in potential tourist areas, and Increasing marketing and tourism promotion, both through print media and the internet. These efforts are made to attract many visitors to various tourist attractions so that they can increase the original regional income (PAD) of Bantaeng Regency.
The Influence of Tax Knowledge, Taxpayer Awareness, and Fiscus Services on Individual Taxpayer Compliance in KP2KP, Gowa Regency Suarni, Agusdiwana; Nurhidayah, Nurhidayah; Husnaeda, Husnaeda
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13298

Abstract

This study aims to determine and analyze the influence of tax knowledge, taxpayer awareness, and tax authorities on individual taxpayer compliance in the KP2KP Gowa district. The research method in this thesis is descriptive statistical analysis, data quality test, classical assumption test, and hypothesis testing. The independent variables in this study are tax knowledge, taxpayer awareness, and tax authorities’ services, while the dependent variable is individual taxpayer compliance. The total population in this study, namely 25,504 individual taxpayers using the simple random sampling method, obtained 100 respondents as a sample. The types of data used are primary data and secondary data. This study proved that simultaneously tax knowledge, taxpayer awareness, and tax authorities have a significant effect on individual taxpayer compliance at KP2KP Gowa district. Partially, the variable knowledge of taxation and tax authorities affects individual taxpayer compliance at KP2KP Gowa district. Meanwhile, taxpayer awareness does not affect individual taxpayer compliance at KP2KP Gowa district.
Tingkat Literasi Keuangan Syariah Warga Muhammadiyah Di Kabupaten Sidrap Alisa; Agusdiwana Suarni; Sahrullah
Indonesian Journal of Science, Technology and Humanities Vol. 1 No. 2 (2023): IJSTECH - October 2023
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijstech.v1i2.102

Abstract

Penelitian ini merupakan jenis penelitian kuantitatif dengan metode random sampling, analisis data dilakukan dengan statistik deskriptif, yang bertujuan untuk mengetahui lebih lanjut mengenai pemahaman literasi keuangan syariah warga muhammadiyah di kabupaten sidrap tujuan untuk mengetahui dan melnganalisis tingkat kelulangan syariah warga mulhammadiyah di kabulpateln sidrap. Adapun sumber data penelitian ini adalah data primer yang berasal dari penyebaran kuesioner. Data sekunder juga didapatkan dari data yang tidak secara langsung diperoleh penelitian atau berupa dokumen. Berdasarkan hasil penelitian dapat disimpulkan bahwa Tingkat Literasi Keuangan Syariah Warga Muhammadiyah Di Kabupaten Sidrap sudah relatif tinggi. Hal ini dapat dilihat dari rata – rata responden yang menjawab pertanyaan sebesar 99.88% yang tergolong dalam kategori tinggi (75% - 99%).
Accountability Analysis Of Mosque Financial Management (Case Study Of Muhammadiyah Mosque Bulukumba Regency, Sulawesi South Of Indonesia) Andi Anastasya Ayu Putri; Agusdiwana Suarni; Muhammad Khaedar Sahib
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.65

Abstract

This study aims to determine how accountable the management of mosque funds at the Muhammadiyah Bulukumba mosque. This study uses descriptive qualitative methods obtained from observation, interviews and documentation, in this research the data sources used in data collection include primary data and secondary data The results showed that the fund management system of Muhammadiyah Bulukumba Mosque, Taqwa Ponre Mosque, An-Nur Mosque, Fastabiqul Khaerat Ela-Ela Mosque, Fastabiqul Khaerat Bira Mosque uses financial functions, namely planning, actuacting and evaluation, where in the management of mosque funds there are several things that are of concern, namely the system of receiving funds, managing funds and reporting systems of funds. The potential funds owned make the mosque a welfare for the community and prosper the mosque.
Balance Scorecard Analysis of Amil Zakat Institute (Case Study of LAZISMU South Sulawesi) Rizaldi, Muh; Suarni, Agusdiwana; Hasanuddin, Hasanuddin
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.81

Abstract

This study aims to find out about the performance of LAZISMU South Sulawesi. This study uses a qualitative approach that aims to find out the level of performance of an institution so that the data collected will be measured by certain criteria or standards and researchers want to know the level of achievement of an institution. The subjects of his research were employees and members of LAZISMU. The object of this study is the performance of the amil zakat infaq and alms institutions of LAZISMU South Sulawesi with a Balance scorecard approach. Data Collection Techniques include observation, interviews, and documentation. The results of this study on the performance of the institutions of alms, zakat, infaq, and alms Muhammadiyah South Sulawesi are quite good, it's just that for amils in charge of the distribution section is still minimal. Lembaga Amil Zakat Infaq dan Sedekah Muhammadiyah (LAZISMU) is measured by the Balance scorecard approach which contains five components of performance measurement, namely financial perspective performance, customer perspective performance, internal business perspective performance, learning and growth perspective performance.
Analisis Pemahaman Literasi Wakaf Tunai di Indonesia Assahrah, Mutiah; Agusdiwana suarni; Basri Basir MR
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 2 No. 2 (2024)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v2i2.985

Abstract

Tujuan penelitian ini untuk mengetahui analisis pemahaman literasi wakaf tunai di Indonesia. Sampel ini diambil dari  masyarakat Indonesia. Penelitian ini merupakan jenis penelitian bersifat kuantitatif . Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang diperoleh 307 responden. Berdasarkan hasil penelitian dapat disimpulkan bahwa pemahaman literasi wakaf tunai di Indonesia sudah relatif tinggi. Hal ini dapat dilihat dari rata rata responden yang menjawap pertanyaan kuesioner, pada tingkat pemahaman dengan rata rata 4,09, pada tingkat lierasi dengan rata rata 4,04 yang tergolong dalam tingkat interval kategori tinggi yaitu (4,2 ≤ x ≤ 5). Secara parsial pemahaman literasi wakaf tunai indonesia berpengaruh positf dan signifikan terhadap pengelolaan wakaf tunai indonesia. Yang artinya pemahaman literasi wakaf tunai terkait pengelolaan wakaf tunai dengan semakin luasnya pemahaman literasi tersebut, maka potensi untuk pengelolaan dan memahami wakaf tunai akan semakin besar. Pengelolaan Wakaf Tunai indonesia dilakukan dengan pembinaan terhadap Nazir dalam mengelola dan mengembangkan wakaf. Pengelolaan, pengembangan, serta pemberdayaan Wakaf Tunai Indonesia berjalan sesuai inisiatif para Nazir yang telah berjalan. Wakaf Tunai Indonesia harus melakukan pengelolaan atas harta benda wakaf yang di himpunnya sesuai tunjuannya, fungsi, dan peruntukannya dengan prinsip-pinsip syariah islam.
Co-Authors A Ifayani Haanurat A. Fara Rezky Rahmadani Rasyid Abdi, Muhammad Nur Abdul Rahman Rahim Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agus Salim Ainun Azizah Akhmad, Akhmad Alda, Alda Aldri Frinaldi Alfina Angraeni Alisa Amanda, Meli Aminuyati Andi Anastasya Ayu Putri Andi Arifwangsa Adiningrat Andi Jam’an Andi Maghfirah Zainal Andi Mappatompo Andi Musdalifah Adhe Putri Andi Paradiba Tenri Awaruh Andi Ulfa Ardiah Ramadhani Faisal Ulfa Andi Weri Sompa Andi Zulfikar Busri Anriani . Aprillah, Dewi Arisaldi, Muh. Arli Parikesit Arman Rahim Sawal Arni Arni Arvina Arham Asdar Asdar Ashari, Wiwin Asriati Asriati Asriati, Asriati Asrini Assahrah, Mutiah Astika, Sri Astuti - Badiana Badiana Basri Basir MR Bl, Muchran Buamona, Wulandari Busri, Andi Zulfikar Chindy Putri Ardhana Choiriah Muslimah Nurdin Darwin, Khadija Diki Agusnawan Dimas Adi Nugroho Dito Anurogo Dito Anurogo Dito Anurogo, Dito Fadhil, Muh Faidul Adziem Faidul Adzim Faidul Adzim, Faidul Faisal, Andi Ulfa Ardiah Ramadhani Faizal, Resky Salsabyla Febriana, Asna Fera Fahira Firka Fitriani Fitriani Fitriani Fitriani Harpin, Irma Rahmayani Hasanuddin Hasanuddin Hervina Hervina Hinayah, Nurul Husnaeda, Husnaeda Indrawaty, Sri Mulyani Ismail Badollahi Japar, Syahrir Jayawarsa, A.A. Ketut Jusni Angriani Kasim, Muhammad Najib Kasmia, Kasmia Kumala, Kumala Masnan, Sulaiman Miftahul Rahmah Mira Mira Muchlis Sofro Muhammad Khaedar Sahib Muhammad Najib Kasim Muhammad Nur Abdi Muhammad Nur Abdi Muhammad Yusuf Mutmainnah, Syahrani Naidah, Naidah Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nuhung, Mahmud Nur Fitri Amaliah Nurfadilah Nurhana, Nurhana Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurlina Nurlina Nurlina Nurlinda Agustin Putri, Rini Dwi Rabiatul Adawiya Rahmah, Sahidah Rahmah, Syahidah Rizaldi, Muh Rosmini Rosmini Rusna Rustan, Rustan Safri Haliding Sahabuddin N Sahib, Muhammad Khaeldalr Sahrullah Sahrullah Sahrullah Sahrullah, Sahrullah Samsul Rizal Selviana, Wulan Sitti Nurbaya Solihatun, Rika Sompa, Andi Weri Sri Andayaningsi Sri Wahyuni Sri Wahyuni Sri Wahyuni Suandi, Ervin Sulaiman Masnan Sulastri Sulastri Syahaq, Fuad Asywadu Syahidah Rahmah Taufiq Rahman Tiara, Safira Almey Wahyu Aristyaning Putri wahyuni wahyuni Wulandari Buamona Yulianti, Irna Yuyun Wahyuni