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All Journal JURNAL AGROSAINS : Karya Kreatif dan Inovatif Bussman Journal : Indonesian Journal of Business and Management Phonologie : Journal of Language and Literature (JIMBE) Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Ekonomi Terapan GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Sipakatau Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani
Burhamzah, Rahmat
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
Peran Manajemen Akuntansi dalam Meningkatkan Efisiensi Biaya Produksi pada Perusahaan Percetakan CV Pasrah Utama Burhamzah, Rahmat
Jurnal Manajemen dan Ekonomi Terapan Vol. 3 No. 1 (2025): April 2025
Publisher : Yayasan Insan Literasi Cendekia (INLIC) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jmet.v3i1.277

Abstract

Penelitian ini bertujuan untuk menganalisis peran manajemen akuntansi dalam meningkatkan efisiensi biaya produksi pada perusahaan percetakan, dengan studi kasus pada CV Pasrah Utama. Penelitian ini menggunakan pendekatan deskriptif-verifikatif dengan metode studi kasus. Data diperoleh melalui wawancara, kuesioner, dan dokumentasi terhadap proses pencatatan dan pengendalian biaya produksi. Hasil penelitian menunjukkan bahwa penerapan manajemen akuntansi di CV Pasrah Utama telah berjalan cukup baik, meskipun masih sederhana dan manual. Terdapat hubungan positif dan signifikan antara penerapan manajemen akuntansi dan efisiensi biaya produksi, dengan nilai koefisien determinasi (R²) sebesar 0,62. Kesimpulan penelitian ini adalah bahwa manajemen akuntansi memiliki peran penting dalam membantu perusahaan mencapai efisiensi biaya produksi melalui perencanaan, pencatatan, dan pengendalian biaya yang efektif.
Peran Intensi Berwirausaha dan Kecerdasan Emosional Pengaruhnya Terhadap Kepercayaan Diri dan Motivasi Berwirausaha Mahasiswa Sahabuddin, Romansyah; Azhari, Azlan; Burhamzah, Rahmat
JURNAL AGROSAINS : Karya Kreatif dan Inovatif Vol 10 No 1 (2025): JURNAL AGROSAINS : Karya Kreatif dan Inovatif
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/agrosains.2025.10.1.156-168

Abstract

The purpose of this study was to analyze the relationship of entrepreneurial intention and emotional quotient on the effect on self efficacy and entrepreneurial motivation of students. This research was conducted at the Management Study Program, Faculty of Economics and Business, Universitas Negeri Makassar. The total population of 2021 students is 409. The number of samples is determined using the Slovin equation and is known to be 202 students in the class of 2021 who are in nine study group classes. Data collection techniques using questionnaires, observation and interview techniques. The analytical tool used to answer the hypothesis in this study is Structural Equation Modeling analysis.
PENGUATAN KAPASITAS DALAM MONITORING DAN EVALUASI PELAKSANAAN TUJUAN PEMBANGUNAN BERKELANJUTAN BERBASIS MANAJEMEN STRATEGIK PADA PEMERINTAH DAERAH, PELAKU USAHA DAN NON GOVERNMENT ORGANIZATION DI KABUPATEN WAJO Alim Rahmat, Muhammad Rijal; Ridhoh, M. Yunasri; Mattoliang, Ridwan Andi; Burhamzah, Rahmat; Rahman, Abdul
Tepak Sirih : Jurnal Pengabdian Masyarakat Madani Vol. 4 No. 1 (2025): Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani
Publisher : LPPM Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/jpmm.v4i1.3318

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kapasitas monitoring dan evaluasi (monev) pelaksanaan Sustainable Development Goals (SDGs) di Kabupaten Wajo, serta mendorong sinergi antara pemerintah daerah, pelaku usaha, dan organisasi non-pemerintah (NGO). Pendekatan partisipatif digunakan untuk melibatkan berbagai pemangku kepentingan dalam pelatihan dan workshop interaktif yang mengangkat penggunaan Logical Framework dan Balanced Scorecard sebagai alat monev strategik. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai peran kelembagaan mereka dalam pencapaian SDGs serta lahirnya komitmen bersama untuk membentuk forum koordinasi multipihak. Kegiatan ini juga menghasilkan modul pelatihan dan template monitoring yang diintegrasikan ke dalam proses perencanaan pembangunan daerah. Inisiatif ini diharapkan dapat memperkuat tata kelola pembangunan yang berkelanjutan, terukur, dan inklusif di tingkat lokal.
KAMPUNG BAHASA BERBASIS BUDAYA LOKAL: STRATEGI PEMBELAJARAN BAHASA ASING DALAM MEWUJUDKAN REVOLUSI KARAKTER BANGSA Fatimah, Syarifah; Manahali, Misnah; Azizah, Laelah; Angreany, Femmy; Burhamzah, Rahmat
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 3 No 02 (2025): APRIL 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penguasaan bahasa asing menjadi kebutuhan penting dalam era globalisasi. Namun, tantangan seperti rendahnya akses pendidikan bahasa dan kurangnya pendekatan kontekstual masih terjadi, khususnya di daerah pinggiran. Di sisi lain, pembelajaran yang terlepas dari budaya lokal rentan melemahkan karakter dan identitas nasional. Oleh karena itu, program Kampung Bahasa Berbasis Budaya Lokal diinisiasi sebagai strategi untuk mengintegrasikan pengajaran bahasa asing dengan nilai-nilai budaya lokal guna mewujudkan revolusi karakter bangsa. Kegiatan ini menggunakan pendekatan partisipatif-kolaboratif yang melibatkan masyarakat secara aktif. Metode pelaksanaan mencakup pemetaan budaya lokal, pengembangan kurikulum kontekstual, pelatihan tutor lokal, serta pelaksanaan kelas bahasa asing dengan pendekatan task-based learning dan contextual teaching and learning. Data dikumpulkan melalui observasi, wawancara, angket, dan pre-test/post-test untuk mengukur aspek linguistik dan afektif peserta. Program menunjukkan peningkatan signifikan pada berbagai aspek: kemampuan berbicara peserta meningkat dari 35% menjadi 78%, pemahaman nilai budaya dari 50% menjadi 90%, dan kepercayaan diri dalam komunikasi dari 40% menjadi 85%. Keterlibatan masyarakat naik dari 20% menjadi 80%, dan partisipasi pemuda sebagai tutor lokal meningkat dari 15% menjadi 70%. Selain itu, penggunaan media budaya lokal dalam pembelajaran meningkat drastis dari 10% menjadi 95%. Hasil ini menunjukkan bahwa integrasi nilai budaya lokal dalam pembelajaran bahasa asing tidak hanya meningkatkan kemampuan linguistik, tetapi juga menumbuhkan karakter, identitas, dan partisipasi sosial. Pendekatan ini terbukti mampu membangun ekosistem pendidikan yang relevan, inklusif, dan berkelanjutan. Kampung bahasa berbasis budaya lokal merupakan strategi yang efektif dalam membentuk generasi yang terampil secara global tanpa kehilangan akar budayanya. Program ini layak direplikasi dalam konteks pendidikan nasional sebagai bagian dari upaya memperkuat pendidikan karakter dalam kerangka Asta Cita.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT BFI FINANCE TBK DAN PT ADIRA DINAMIKA MULTI FINANCE TBK BERDASARKAN RASIO SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TAHUN 2023–2024 Burhamzah, Rahmat; Dg Macenning, A. Reski Almaida
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.417

Abstract

This research aims to analyze and compare the financial performance of PT BFI Finance Tbk and PT Adira Dinamika Multi Finance Tbk in the period 2023–2024 using solvency, activity, and profitability ratios. The study adopts a quantitative descriptive comparative approach based on secondary data derived from audited annual financial reports. The analysis focuses on indicators such as Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that PT BFI Finance Tbk demonstrates stronger financial stability and better operational efficiency than PT Adira Dinamika Multi Finance Tbk, particularly in managing capital structure and maintaining profitability margins. Conversely, PT Adira Finance exhibits a decreasing trend in asset utilization efficiency and profit margins. These findings indicate the importance of maintaining balanced capital structures and operational effectiveness to enhance long-term financial health. The study provides valuable insights for investors, management, and stakeholders in evaluating the performance and competitiveness of financial service institutions in Indonesia’s non-bank financing industry.
PERBANDINGAN ANALISIS KEUANGAN LEMBAGA KEUANGAN NON BANK PT. TRUST FINANCE INDONESIA TBK. DAN PT. BUSSAN AUTO FINANCE Dg Macenning, A. Reski Almaida; Burhamzah, Rahmat
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.418

Abstract

This study aims to compare the financial performance of two non-bank financial institutions, namely PT Trust Finance Indonesia Tbk and PT Bussan Auto Finance, in the year 2023 by using financial ratio analysis, including liquidity, solvency, profitability, and operational efficiency (BOPO) ratios. The background of this research is based on the importance of evaluating financial performance to assess managerial effectiveness and the competitiveness of financing companies amid economic dynamics. The method used is descriptive quantitative with a comparative approach. The data analyzed consists of the annual financial reports of both companies published in 2023. The results indicate significant differences in financial structure and operational efficiency between the two companies. PT Bussan Auto Finance tends to demonstrate better operational efficiency, as reflected in a lower BOPO ratio, while PT Trust Finance shows more fluctuating profitability ratios. This study provides practical implications for investors, company management, and regulators in considering financial efficiency and stability when making strategic decisions.
Pragmatic Language in Discussions of Tax Strategy and Corporate Social Responsibility Projects among Management Students Burhamzah, Rahmat; Burhamzah, Muftihaturrahmah; Dg Macenning, A. Reski Almaida
Phonologie : Journal of Language and Literature Vol 5, No 2 (2025): Phonologie : Journal of Language and Literature
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/phonologie.v5i2.73181

Abstract

Abstract. This study aims to examine the use of linguistic pragmatics in the group discussions on tax strategy and Corporate Social Responsibility (CSR) projects among management students. Employing a qualitative research design with a case study approach, data were collected through participant observation, audio-video recordings of group discussions, semi-structured interviews, and document analysis. The data were analyzed using Speech Act Theory (Austin and Searle) and Grice’s theory of implicature to interpret implied meanings and communicative strategies within group interactions. Findings reveal that students employ various speech acts, including directives, assertives, expressives, and commissives, which function not only to convey information but also to establish social roles and influence group dynamics. The use of implicature and presupposition facilitates implicit communication, expediting the discussion process and maintaining group harmony. Mitigation and persuasion strategies proved effective in building consensus and managing conflicts. Social position differences within groups influenced pragmatic language use patterns, where dominant members tended to use more direct language, while others preferred subtler and implicit expressions. This study underscores the significance of pragmatic competence as a pivotal communication skill in both academic and professional contexts. It is recommended that educational institutions integrate pragmatic communication training into curricula to enhance students’ effective communication skillsKeyword: linguistic pragmatics, speech acts, implicature, tax strategy, Corporate Social Responsibility, academic communication
Gerakan Literasi: Meningkatkan Minat Baca pada Komunitas Lokal di Kecamatan Anggeraja Amir, Johar; Dalle, Ambo; Fatimah, Syarifah; Burhamzah, Rahmat; Alamsyah, Alamsyah
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): Volume 02 Nomor 02 (Oktober 2024)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v2i2.5380

Abstract

Gerakan literasi untuk meningkatkan minat baca di Kecamatan Anggeraja bertujuan untuk memperkuat budaya literasi di tingkat lokal dengan meningkatkan akses terhadap fasilitas literasi, penyuluhan, dan pelatihan literasi. Program ini melibatkan berbagai pihak, termasuk pemerintah, lembaga pendidikan, komunitas, dan masyarakat. Hasil dari pelaksanaan gerakan literasi ini menunjukkan peningkatan signifikan dalam akses terhadap buku dan bahan bacaan berkualitas, kesadaran literasi di kalangan masyarakat, serta perubahan budaya membaca di komunitas. Penyuluhan dan pelatihan literasi telah berhasil mendorong anak-anak dan orang dewasa untuk lebih aktif dalam kegiatan membaca, sementara kelompok-kelompok literasi di tingkat desa memperkuat solidaritas sosial dan pemberdayaan komunitas. Dampak positif lainnya terlihat pada peningkatan keterampilan sosial dan ekonomi masyarakat, yang lebih mampu mengakses informasi dan peluang kerja. Namun, tantangan seperti keterbatasan fasilitas di daerah terpencil dan perlunya pembaruan koleksi buku masih perlu diatasi untuk memastikan keberlanjutan gerakan ini. Ke depan, perlu ada kerjasama yang lebih erat antara pemerintah, sektor swasta, dan lembaga pendidikan untuk mendukung gerakan literasi secara berkelanjutan.
Bimbingan Belajar: Membantu Anak-Anak Kurang Mampu Mencapai Prestasi Akademik Azizah, Laelah; Mannahali, Misnah; Asri, Wahyu Kurniati; Angraeny, Femmy; Burhamzah, Rahmat
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): Volume 02 Nomor 02 (Oktober 2024)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v2i2.5382

Abstract

Learning guidance is an effective effort in improving academic achievement, especially for children from socio-economically disadvantaged backgrounds. This tutoring program is designed to provide more intensive attention to students' academic, social, and emotional development. The results of its implementation show a significant improvement in understanding of subject matter, increased self-confidence, and higher motivation to learn among the participants. Additionally, the tutoring program has contributed to strengthening the relationship between parents and children and has had a positive impact on the development of students' social skills. Through an empathetic approach and interactive methods, the tutoring program has helped students overcome learning barriers and build a positive attitude towards education. The long-term impact of this program includes increased opportunities for higher education and overall improvement in quality of life. Therefore, tutoring for underprivileged children not only improves their academic performance but also makes a significant contribution to character development and prepares them for the future.
Co-Authors Abdul Rahman Alamsyah - Alim Rahmat, Muhammad Rijal Ambo Dalle Anang Setiawan Angraeny, Femmy Angreany, Femmy Asri, Wahyu Kurniati Azlan Azhari Burhamzah, Muftihaturrahmah Johar Amir Josafat Gracia Ginting M. Yunasri Ridhoh Majiding, Nurul Chalisa Manahali, Misnah Mannahali, Misnah Muhammad, Fadil Patima, Khusnul Rais, Ahmad Rauf, Deddy Ibrahim Ridwan Andi Mattoliang Romansyah Sahabuddin Suhaeb, Laelah Azizah S. Syahrul, Khaidir Syarifah Fatimah, Syarifah Tenri Sayu Puspitaningsih Dipoatmodjo