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All Journal Sketsa Bisnis Jurnal Ilmiah Manajemen Kesatuan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Economics and Business Journal (JIMBE) Southeast Asia Journal of Business, Accounting, and Entrepreneurship
Rauf, Deddy Ibrahim
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Value Chain Model in Zakat Management at Makassar City National Amil Zakat Agency Rauf, Deddy Ibrahim
Economics and Business Journal (ECBIS) Vol. 1 No. 1 (2022): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.752 KB) | DOI: 10.47353/ecbis.v1i1.3

Abstract

This research aims to determine the application of value chain model in zakat management at the Makassar City National Amil Zakat Agency. Population in this research is financial statements BAZNAS Makassar City in 2016 to 2018. Sample this research is data zakat conducted by BAZNAS Makassar City in 2016-2018. Data collection in research is by documentation, observation and interviews. The analysis technique used is descriptive method of value chain model analysis. The results showed that value chain model application can describe the activities carried out and increase the BAZNAS Makassar City value added. Primary activities consisting of zakat receipts, management functions application, zakat distribution, distribution and services. Furthermore secondary activities consist of administration, technology development, human resources management, and institutional facilities.
Corporate Income Tax Expenses Payable: An Analysis Based on Size, Operational Cost, and Profitability Rauf, Deddy Ibrahim; Musa, Dwi Anugerah Lestari; Aslam, Annisa Paramaswary; Angreyani, Andi Dewi; Putra, Muh. Al Fatah Arief; Mustafa, Muh. Yushar
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 1 No. 1 (2023): DECEMBER 2023 - SAINS
Publisher : PT Smart Media Makassar

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Abstract

Penelitian ini dilakukan dengan tujuan menganalisis dan mengetahui pengaruh profitabilitas, biaya operasional, dan size terhadap beban Pajak Penghasilan Badan Terutang pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016–2021. Sampel dalam penelitian ini berjumlah 15 perusahaan. Metode sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan E-views. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap pajak penghasilan badan terutang, biaya operasional tidak berpengaruh terhadap beban pajak penghasilan badan terutang, dan size berpengaruh signifikan positif terhadap pajak penghasilan badan terutang.
Kewajiban Pajak Pendapatan Yang Harus Dipenuhi Oleh Individu Yang Melakukan Perjalanan Ke Luar Negeri Burhamzah, Rahmat; Syahrul, Khaidir; Rauf, Deddy Ibrahim
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.220

Abstract

This discussion is related to Foreign Fiscal policy, which is defined by the tax law that regulates indigenous communities undertaking foreign visits. Initially, the law was more administrative in nature, but over time, it became a source of state revenue. Levies paid by taxpayers while abroad are levies that must be paid during the moving season and can be deducted from income tax at the end of the season. However, according to state inspections, social, cultural, guidance, religion, and universal leadership, except for taxpayers who travel abroad and pay PPh Section 25, for various reasons they may not pay PPh Section 25 while living abroad. country.
Dampak Investasi Asing Langsung Terhadap Pertumbuhan Ekonomi Indonesia Rauf, Deddy Ibrahim
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.341

Abstract

Penelitian ini bertujuan untuk menyelidiki dampak Investasi Langsung Asing (FDI) terhadap pertumbuhan ekonomi di Indonesia, faktor penting untuk pembangunan di negara-negara berkembang. Penelitian ini bertujuan untuk mengevaluasi tingkat kontribusi FDI terhadap pertumbuhan ekonomi Indonesia selama berbagai periode waktu dan untuk mengidentifikasi faktor-faktor yang dapat meningkatkan atau menghambat hubungan ini, seperti kebijakan pemerintah, infrastruktur, dan kualitas sumber daya manusia. Temuan menunjukkan bahwa FDI secara signifikan berkontribusi pada Produk Domestik Bruto (PDB) negara dengan mendukung pembentukan modal dan meningkatkan daya saing bisnis lokal melalui transfer teknologi dan efisiensi operasional. Selain itu, penelitian ini menekankan pentingnya lingkungan politik yang stabil dan tata kelola yang efektif dalam menarik investasi asing, karena faktor-faktor ini sangat penting untuk menciptakan iklim investasi yang menguntungkan. Ini juga menyoroti perlunya pemerintah Indonesia untuk memantau kondisi ekonomi global dan menyesuaikan kebijakan yang sesuai untuk memaksimalkan manfaat FDI di tengah ketidakpastian internasional. Penelitian ini memberikan data empiris yang dapat berfungsi sebagai referensi untuk studi masa depan tentang hubungan antara FDI dan pertumbuhan ekonomi, terutama dalam konteks ASEAN. Pada akhirnya, makalah ini bertujuan untuk berkontribusi pada pemahaman yang lebih baik tentang bagaimana FDI dapat dimanfaatkan untuk mencapai pembangunan ekonomi berkelanjutan di Indonesia
Bankruptcy Potential on Stock Prices with Dividend Policy as a Moderating Variable: A Study of Food and Beverage Companies Anwar; Nurman; Rauf, Deddy Ibrahim
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3507

Abstract

Stock prices as the main element in the capital market, are influenced by various factors, one of which is the company's financial condition. Companies with poor financial conditions tend to experience pressure on their stock prices, which can lead to potential bankruptcy. This research intends to examine the impact of bankruptcy risk on stock prices, using dividend policy as a moderating factor, in food and beverage firms listed on the Indonesia Stock Exchange during the years 2019-2023. The study sample included 24 companies chosen via purposive sampling. The method for data analysis utilized Moderated Regression Analysis (MRA) through the Econometric Views (E-Views) version 12 software. The secondary data utilized was derived from financial reports accessed through the official IDX website. The findings of the research show that the potential for bankruptcy significantly influences stock prices. Furthermore, dividend policy has been demonstrated to enhance the connection between bankruptcy risk and stock prices, suggesting that it can act as a stabilizing element in preserving stock price stability during challenging financial situations. This study provides practical implications for company management in determining the right dividend policy as a bankruptcy risk mitigation strategy.
LITERACY-BASED SMALL BUSINESS DEVELOPMENT IN THE DIGITAL ERA IN MAKASSAR CITY Anwar; Sahabuddin, Romansyah; Rahman, Abdul; Rauf, Deddy Ibrahim; Rahmat, Muhammad Rijal Alim
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4030

Abstract

This study aims to analyze the influence of financial literacy, digital literacy, and business innovation on business performance in Makassar City, both directly and indirectly through entrepreneurial orientation. Micro, small, and medium enterprises (MSMEs) in Makassar City are a vital component of the regional economy, so understanding the factors influencing their performance is crucial to ensuring the sustainability and growth of this sector. In this study, financial literacy is defined as the understanding and ability of business actors to manage the financial aspects of their business, such as cash flow, investments, and financial planning. Digital literacy refers to the ability of business actors to utilize digital technology for operations, marketing, and interactions with customers and business partners. Meanwhile, business innovation refers to the creation and implementation of new ideas in products, processes, or business models that can improve business competitiveness and efficiency. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to business actors in Makassar City who had been operating for at least two years and used digital technology in their operations. A sample of 200 business actors operating in various sectors, such as retail, services, and manufacturing, participated in this study. The data analysis technique used was path analysis, which allows for the evaluation of direct and indirect relationships between variables, with entrepreneurial orientation acting as a mediating variable. The results of the study indicate that financial literacy, digital literacy, and business innovation have a positive effect on business performance. Specifically, business owners with high financial and digital literacy and the ability to innovate have better business performance, both in terms of revenue, profit, and competitiveness. Furthermore, entrepreneurial orientation has been shown to mediate the influence of financial literacy, digital literacy, and business innovation on business performance. This indicates that business owners with a high entrepreneurial orientation are more likely to utilize financial and digital literacy and innovate to improve their business performance. This study provides an important contribution to stakeholders, including business owners, the government, and academics, by emphasizing the importance of improving financial literacy, digital literacy, and business innovation to enhance business performance. Furthermore, this study also highlights the importance of entrepreneurial orientation as a factor that can mediate the relationship between these variables and business performance, which can serve as a basis for developing policies that support the strengthening of entrepreneurship in Makassar City.
Kualitas Pelayanan Anggota Koperasi Pegawai Republik Indonesia (KPRI) Universitas Negeri Makassar Ditinjau dari Kemampuan Manajerial dan Kinerja Karyawan Sahabuddin, Romansyah; Arief, Abdi Akbar; Rauf, Deddy Ibrahim; Sukiman; Muhammad, A Fadel
SKeTsa Bisnis (e-jurnal) Vol 10 No 2 (2023): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v10i2.4342

Abstract

English VersionThis study aims to investigate the relationship between various managerial ability variables and employee performance, as well as their collective impact on the quality of services provided by the Cooperative of KPRI UNM Makassar. In pursuit of this objective, the research adopts an explanatory research design, which seeks to elucidate the cause-and-effect relationships between independent and dependent variables through hypothesis testing. The study's sample consists of 130 cooperative members, and the analytical tool employed is multiple regression analysis using the SPSS version 26 program. The research findings reveal a significant and positive influence, both when considering these variables separately and in combination, on the quality of management services within the scope of KPRI UNM Makassar. These findings underscore the vital role played by managerial competence and employee performance in shaping and enhancing service quality, offering valuable insights for strategic management and operational practices within the cooperative. In an era where service quality is pivotal to organizational success, this study provides a pertinent perspective based on strong empirical evidence for cooperative enterprises seeking to optimize their management dynamics and employee performance. The implications of these findings can assist KPRI UNM Makassar and similar organizations in their efforts to enhance services to their members and customers, as well as to achieve their business goals more effectively. Versi IndonesiaPenelitian ini bertujuan untuk menyelidiki hubungan antara berbagai variabel kemampuan manajerial dan kinerja karyawan, serta dampak bersama mereka pada kualitas layanan yang disediakan oleh Koperasi KPRI UNM Makassar. Dalam rangka mencapai tujuan tersebut, penelitian ini mengadopsi jenis penelitian eksplanatori yang bertujuan untuk menjelaskan hubungan sebab-akibat antara variabel independen dan dependen melalui pengujian hipotesis. Sampel yang digunakan dalam penelitian ini terdiri dari 130 anggota koperasi. Alat analisis yang digunakan adalah analisis regresi berganda dengan menggunakan program SPSS versi 26. Hasil penelitian ini mengungkapkan adanya pengaruh yang signifikan dan positif, baik ketika variabel-varibel tersebut dianalisis secara terpisah maupun dalam kombinasi, terhadap kualitas layanan yang disediakan oleh KPRI UNM Makassar. Temuan ini menyoroti peran penting yang dimainkan oleh kemampuan manajerial dan kinerja karyawan dalam membentuk dan meningkatkan kualitas layanan, memberikan wawasan yang berharga bagi manajemen strategis dan praktik operasional koperasi. Dalam era di mana kualitas layanan menjadi kunci kesuksesan bagi organisasi, penelitian ini memberikan perspektif yang relevan dan didasarkan pada bukti empiris yang kuat bagi perusahaan koperasi yang ingin mengoptimalkan dinamika manajemen dan kinerja mereka. Implikasi temuan ini dapat membantu KPRI UNM Makassar dan organisasi serupa dalam upaya mereka untuk meningkatkan layanan kepada anggota dan pelanggan mereka, serta mencapai tujuan bisnis mereka dengan lebih efektif.
Co-Authors Abdul Rahman Andi Dewi Angreyani Anwar Arief, Abdi Akbar Aslam, Annisa Paramaswary Burhamzah, Rahmat Dwi Anugerah Lestari Musa Muh. Yushar Mustafa Muhammad, A Fadel Nurman Putra, Muh. Al Fatah Arief Rahmat, Muhammad Rijal Alim Romansyah Sahabuddin Sukiman Syahrul, Khaidir