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Al-Buhuts (e-journal)
Published by Institut Agama Islam Negeri Sultan Amai Gorontalo
ISSN : SSN:1907     EISSN : 2442823X     DOI : https://doi.org/10.30603/ab
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Buhuts (e-Journal) : is a biannual peer-reviewed journal published in June and Desember by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, Indonesia Print-ISSN 1907-0977, Online-ISSN 2442-823X Al-Buhuts (e-Journal) encompasses research articles, original research report, reviews, and scientific commentaries in Language (Bahasa Indonesia, English Language and Arabic Language), including: - Shariah Economics - Syariah banking - Sharia Financial Management - Islamic Accounting - And Other Related studies With Economics
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 394 Documents
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Analisis Pengaruh Kinerja Keuangan Daerah terhadap Pertumbuhan Ekonomi di Provinsi Sulawesi Selatan Rezkia Rezkia; Zikra Supri; Riyanti Riyanti
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3213

Abstract

The purpose of this study was to determine the regional financial performance and economic growth of South Sulawesi Province from 2012 to 2021 because the success of a local government in regulating and funding its area can be seen from its financial performance and economic growth described in Law of the Republic of Indonesia Number 9 of 2015. The method used in this study is a quantitative method using secondary data. In producing the information in this study, ratio measurements were used. There are 3 ratios used, namely the independence ratio, the fiscal decentralization ratio, and the last is the PAD Effectiveness ratio. The results of this study are known that the ratio of independence has no effect and is significant on economic growth, on the ratio of fiscal decentralization with the same result that the ratio of independence has no effect and is significant on economic growth, while the ratio of effectiveness of PAD produces different results, namely the ratio of effectiveness of PAD has an effect and significant to economic growth.
Problematika Penumpukan Realisasi Anggaran di Akhir Tahun : (Studi Kasus di IAIN Sultan Amai Gorontalo) Sri Dewi Yusuf; Siti Muthi’ah
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3345

Abstract

This study aims to identify problems with the accumulation of budget realization at the end of the year at IAIN Sultan Amai Gorontalo. The method used is a qualitative method. The analytical tool used in this research is thematic analysis. The method chosen to recruit informants was expert analysis. Data collection procedures in qualitative research include interviews and documentation. The results showed that there were three main points of discussion that led to a buildup in the realization of the expenditure budget at the end of the year at IAIN Sultan Amai Gorontalo, namely budget planning, budget execution, and the quality of human resources. Good planning includes the preparation of detailed activities and budgets, the absence of blocked budgets and the absence of additional budgets determines the timely withdrawal of funds. While good implementation will depend on good planning too, if a budget plan is well structured and of good quality, then the implementation will also run effectively and efficiently. Likewise with the quality of competent human resources is one of the factors in achieving an organizational goal.
Qanun of Islamic Financial Institutions Implementation and Cooperatives Responses: Experience from Aceh Khairil Umuri; Teuku Muhammad Syahrizal; Hendra Halim; Junia Farma
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3387

Abstract

Implementing Qanun No. 10 of 2018 concerning Islamic Financial Institutions requires that every financial institution in Aceh must operate according to sharia principles. Cooperatives, a financial institution in Aceh, are also required to convert into sharia cooperatives. In the journey of becoming a sharia cooperative, several obstacles are faced. So, this study wants to analyze how the readiness of cooperatives in Aceh to convert into sharia cooperatives. The research uses a qualitative approach with descriptive analysis in the form of a field (filed research). The results found, firstly, several obstacles faced by cooperatives in the conversion process, such as a lack of understanding of cooperative management towards LKS qanuns, lack of support from local governments, burdensome changes to AD/ART, and the lack of cooperative DPS. Conversion process activities can be carried out by changing AD/ART according to sharia legality, changing managerial, IT and contract systems according to sharia, and providing understanding to cooperative management and members about sharia cooperatives. In addition, training and socialization regarding sharia cooperatives are also needed, as well as encouraging religious activities. So to support the conversion process, support from all related parties is needed, such as the Cooperatives and SMEs service, the Aceh Aceh Sharia Council (DSA), and the cooperative.
- Pengaruh Bank Indonesia Rates dan Federal Fund Rates terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia Abdul Manap; Rini Yulia Sasmiyati; Norman Edy; Mustangin Mustangin; Mohamad Ramadhan Agung Nugroho
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3399

Abstract

The purpose of this study was to determine the effect of Bank Indonesia Rates (BI Rates) and Federal Fund Rates. This study used secondary data, especially data from Bank Indonesia and The Federal Reserve. This data is time series data (monthly) from December 2020 to December 2022. Data analysis used multiple regression because there were two or more independent variables. In this classic assumption or regression assumption test, there are four assumption tests that must be fulfilled in the regression analysis, namely the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. In testing, Bank Indonesia Rates and Federal Fund Rates have significant and simultaneous effect on the IDX Composite. The coefficient of determination of R Square was 0.589 or around 58.9%. It can be concluded that these figures indicate that the BI Rates and Federal Fund Rates have a contribution in explaining the variation of the IDX Composite variable of 58.9% while the remaining 41.1% is influenced by other variables, this illustrates the implementation of monetary policy which is still expansive.
Strategies for Improving the Competitiveness of MSMEs through the Utilisation of Information and Communication Technology Arjang Arjang; Sutrisno Sutrisno; Riko Mersandro Permana; Ratih Kusumastuti; Abu Muna Almaududi Ausat
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3405

Abstract

The purpose of this study is to identify factors that influence the use of ICT by MSMEs, analyse the effect of ICT use on the competitiveness of MSMEs, and develop appropriate strategies to improve the use of ICT by MSMEs. This research is qualitative in nature. Data collection techniques include listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. This study found that ICT utilisation can be an important strategy in improving the competitiveness of MSMEs. In its utilisation, MSMEs can utilise ICT to improve efficiency and effectiveness in business management, expand their market, and improve brand and product promotion more efficiently and effectively. The government and private sector need to play an active role in providing adequate access and technology infrastructure, providing training and guidance for MSMEs, as well as providing online platforms and encouraging collaboration between MSMEs
Implementation of Information Technology in Human Resource Management Soegeng Wahyoedi; Suherlan Suherlan; Syamsu Rijal; Hizbul Khootimah Azzaakiyyah; Abu Muna Almaududi Ausat
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3407

Abstract

This research aims to discuss the implementation of information technology in HR management by adopting the theory of Technology Acceptance Model and Diffusion of Innovation. This research is qualitative in nature by reviewing relevant literature. Data collection techniques included listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. The results of this study show that the use of information technology can provide various benefits for HR management, such as increasing efficiency, accelerating the decision-making process, and reducing operational costs. The results of this study are also expected to provide added value in decision making for companies in managing their HR.
The Role of Emotional Intelligence in Effective Leadership: A Review of Contemporary Research Muhammad Ade Kurnia Harahap; Sutrisno Sutrisno; Devin Mahendika; Suherlan Suherlan; Abu Muna Almaududi Ausat
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3429

Abstract

The purpose of this study is to understand the role of emotional intelligence in effective leadership more comprehensively and deeply. This research is qualitative in nature. Data collection techniques included listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. The findings of this study conclude that emotional intelligence plays an important role in effective leadership. Leaders who have good emotional intelligence will be better able to manage themselves and others, manage conflict, make wise decisions, and provide appropriate support and motivation to their employees.
Challenges Faced By Shariah Supervisory Board Members: A Case Study in One Islamic Bank Soufran Yusuf; Romli SA; Muhammad Rusdi
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3555

Abstract

The purpose of this study was to explore the challenges faced by members of the Shariah Supervisory Board and how they overcame the challenges in carrying out their functions in Islamic banks. This research was a case study and three members of the Shariah Supervisory Board of one of the regional Islamic banks in South Sumatra were selected as research participants by using total sampling. This research was conducted qualitatively using case study. This research used semi-structured interviews as a data collection method. Then, the data were analyzed using the interactive analysis model suggested by Miles and Huberman. The interview results revealed the challenges faced by the Shariah Supervisory Board members were related to competence, independence, professionalism, integrity and technology. The results also revealed how members of the Shariah Supervisory Board overcame these challenges.
Faktor-Faktor yang Mempengaruhi Opini Audit Wajar Tanpa Pengecualian dengan Paragraf Penjelas (Going Concern) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia M. Rizal Yahya; Sayuthi Sayuthi
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3557

Abstract

Afnan, Y., Hernawati, E., & Nugraheni, R. (2020). Pengaruh Kualitas Audit, Debt Default, Audit Lag, DaRothschild, M. dan J.E. Stign Disclosure Pada Opini Audit Going concern. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076. Akuntansi, J., & Ekonomi, F. (2012). Pengaruh Kondisi Keuangan, Pertumbuhan Perusahaan, Dan Reputasi Auditor Pada Pengungkapan Opini Audit Going concern. Jurnal Ilmiah Akuntansi Dan Bisnis, 7(1), 1–29. Anggraini, N. (2021). PENGARUH Profitabilitas , Likuiditas , Dan Solvabilitas Terhadap Opini Audit Going concern Universitas Mataram Universitas Mataram Robith Hudaya Universitas Mataram Pendahuluan Ketidakpastian Kondisi Ekonomi Global Dapat Berdampak Pada Tingkat Pertumbuhan. 24–55. Anita, W. F. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Keuangan Dan Akuntansi, 3(2), 39–53. https://doi.org/10.25134/jrka.v3i2.939 Astuti, W., & Erawati, T. (2018). Pengaruh Profitabilitas, Umur Perusahaan Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan (Studi pada perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Kajian Bisnis, 26(2), 144–157. http://jurnal.stieww.ac.id/index.php/jkb/article/view/108/91 Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. https://doi.org/10.1108/AJAR-09-2020-0078 Dewi, I. G. A. A. O., & Premashanti, N. M. N. (2020). Pengaruh Reputasi Kantor Akuntan Publik, Keberadaan Komite Audit, dan Prior Opinion Terhadap Pemberian Opini Audit Going concern pada Perusahaan Manufaktur di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 2(2), 133–142. https://doi.org/10.33510/statera.2020.2.2.133-142 Djalil, M. A., Saputra, M., Kuala, U. S., & Aceh, B. (2021). Ermida, Muslim A. Djalil* and Mulia Saputra Magister of Accountancy, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, Indonesia http://doi.org/10.35409/IJBMER.2021.3327. 4(06), 124–135. Elvienne, R., & Apriwenni, P. (2020). Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Dengan Reputasi Kap Sebagai Pemoderasi. Jurnal Akuntansi, 8(2), 125–147. https://doi.org/10.46806/ja.v8i2.616 Febriana, D., & Sofianti, S. P. D. (2016). Analisis Pengaruh Rasio Likuiditas, Rofitabilitas, Solvabilitas, Aktifitas Dan Opini Audit Going concern Tahun Sebelumnya Terhadap Opini Audit Going concern (Studi Empiris Pada Perusahaan Real Estate & Property Yang Terdaftar Di Bursa Efek Indonesia 2010-. Bisnis : Jurnal Bisnis Dan Manajemen Islam, 4(1), 58. Https://Doi.Org/10.21043/Bisnis.V4i1.1684 Fortuna, J., Silviana, S., Jerriko, C., & Sipahutar, T. T. U. (2021). Faktor-faktor yang Mempengaruhi Opini Audit Going concern terhadap Nilai Keuangan Perusahaan Manufaktur Consumer Goods Industry. Owner, 5(2), 266–278. https://doi.org/10.33395/owner.v5i2.477 Himam, M. F., & Masitoh, E. (2020). the Effect of Audit Quality, Liquidity, Solvability, and Profitability on Audit Going concern Opinion. Audit Dan Sistem Informasi Akuntansi, 4(1), 104–115. IAPI. (2011). SPAP PSA 29 (p. 29). Isa, B., Nyoman, N., Triani, A., Satyawan, M. D., & Yanthi, M. D. (2017). Menentukan Efektivitas Opini Audit Going concern. 2, 29–35. Jalil, M. (2019). Pengaruh Kondisi Keuangan dan Solvabilitas terhadap Opini Audit Going concern (Studi Kasus pada perusahaan Manufaktur yang terdaftar di BEI). Jurnal Akuntnasi Dan Keuangan, 8(1), 52–62. Komala, P. S., Endiana, I. D. M., Kumalasari, P. D., & Rahindayati, N. M. (2021). Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Keputusan Investasi Dan Keputusan Pendanaan Terhadap Nilai Perusahaan. KARMA (Karya Riset Mahasiswa Akuntansi), 1(1), 40–50. KRISTIANA, I. (2012). Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhanperusahaan Terhadap Opini Audit Going concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei). Berkala Ilmiah Mahasiswa Akuntansi Widya Mandala, 1(1), 47–51. Kuppan, T. (2020). Pengaruh Opinion Shopping, Dan Debt Default Terhadap Penerimaan Opini Audit Going concern. 2500. Lisnawati, L., & Syafril, A. S. (2021). Pengaruh Likuiditas, Profitabilitas Dan Solvabilitas Terhadap Opini Audit Going concern (Studi Pada Perusahaan Retail Trade Yang Terdaftar Di Bursa Efek Indonesia). Land Journal, 2(2), 1–14. https://doi.org/10.47491/landjournal.v2i2.1274 Listantri, F., & Mudjiyanti, R. (2016). Analisis Pengaruh Financial Distress, Ukuran Perusahaan, Solvabilitas, Dan Profitabilitas Terhadap Penerimaan Opini Audit Going concern. Media Ekonomi, 16(1), 163. https://doi.org/10.30595/medek.v16i1.1281 Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor Dan Disclosure Terhadap Pemberian Opini Audit Going concern (Studi Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 76–85. https://doi.org/10.31955/mea.vol4.iss1.pp76-85 Munidewi, I. A. B., & Pradipa, N. A. (2019). Faktor-Faktor Yang Berpengaruh Terhadap Penerimaan Opini Going concern Pada Perusahaan Manufaktur Yang Mengalami Financial Distress. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, 4(1), 101. https://doi.org/10.20884/1.sar.2019.4.1.1515 Mutsanna, H., & Sukirno, S. (2020). Faktor Determinan Opini Audit Going concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Nominal: Barometer Riset Akuntansi Dan Manajemen, 9(2), 112–131. https://doi.org/10.21831/nominal.v9i2.31600 Nugroho, L., Nurrohmah, S., & Anasta, L. (2018). Faktor-Faktor Yang Mempengaruhi Opini Audit Going concern. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 2(2), 96. https://doi.org/10.32897/sikap.v2i2.79 Putra, W. M., & Purnamawati, R. (2021). The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going concern Audit Opinions. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(ICoSIAMS 2020), 199–208. https://doi.org/10.2991/aer.k.210121.027 Putri, R. P. E., & Helmayunita, N. (2021). Pengaruh Debt Default, Financial Distress Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Modifikasi Going concern. Jurnal Eksplorasi Akuntansi, 3(1), 50–66. https://doi.org/10.24036/jea.v3i1.334 Rahman, M. A., & Ahmad, H. (2018). Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going concern. Center of Economic Student Journal Volume 1. No. 1 Juli 2018 Fakultas Ekonomi Universitas Muslim Indonesia, 1(2), 44–55. Rani, R., & Helmayunita, N. (2020). Pengaruh Kualitas Audit, Pertumbuhan Perusahaan, Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going concern. Jurnal Eksplorasi Akuntansi, 2(4), 3808–3827. https://doi.org/10.24036/jea.v2i4.320 Regina, D., & Paramitadewi, H. D. S. L. (2021). Pengaruh Reputasi Kap, Opini Audit Tahun Sebelumnya, Likuiditas, Solvabilitas, Dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going concern. BALANCE: Jurnal Akuntansi, Auditing Dan Keuangan, 18(1), 52–71. https://doi.org/10.25170/balance.v18i1.2306 Ross, S. A. (1979). In M. d. Rothschild, The economics of information and the disclosure regulation debate, in Edwards, F.R. (ed.). Issues in Financial Regulation (pp. 177-202.). New York: McGraw-Hill.     Saputra, J. (2021). Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Solvabilitas dan Opini Audit Going concern Tahun Sebelumnya Terhadap Opini Audit Going concern. Jurnal Riset Akuntansi Dan Bisnis, 21(1), 15–25. Saragih, F., Kemala, P., Lubis, D., Medan, U. N., & Khair, P. Al. (2017). Effect of Profitability , Liquidity and Quality of Auditors Audit Opinion Going concern in Food and Drink Listed in Indonesia Stock Exchange (IDX). Sriwijaya Economics, Accounting, and Business Conference, Idx, 208–222. Satriani, E., & Alfia, Y. D. (2020). Influence of Profitability, Solvability, and Company Growth on Going concern Audit Opinions. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 5(2), 120–128. https://doi.org/10.32486/aksi.v5i2.608 Setiawan, I. K., Ni Made Sunarsih, & I.A Budhananda Munidewi. (2021). Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going concern. KARMA (Karya Riset Mahasiswa Akuntansi), 4, 328–337. Surbakti, S. Y., Crisia, M. V., Tiurma, T., & Sipahatur, U. (2022). Effect of Profitability , Liquidity , Solvency and Firm Size on Going concern Opinion. 1114–1125. Tania, L. (2021). The Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going concern Audit Opinions on Property and Real Estate Companies Listed on IDX in 2016-2020. Journal of Economics, Finance And Management Studies, 04(10), 2026–2037. https://doi.org/10.47191/jefms/v4-i10-26 Teguh Widayanto, M., Joko Hermawan, D., Junaidi, & Natsir, M. (2020). Implementasi Manajemen Strategik dan Hubungannya Dengan Keberlangsungan (Going concern) Usaha. Sketsa Bisnis, 7(2), 72–83. https://doi.org/10.35891/jsb.v7i2.2306 Unud, E. M. (2016). Pengaruh Kebijakan Dividen, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. 5(7), 4044–4070. Wulandari, R., & Nuryana, I. (2018). Opinion Analysis Going concern Through Auditor Quality and Auditor Experience. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 12(1), 65–73. https://doi.org/10.32812/jibeka.v12i1.17 Yuliyani, N. M. A., & Erawati, N. M. A. (2017). Pengaruh Financial Distress, Profitabilitas, Leverage dan Likuiditas Pada Opini Audit Going concern. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1490–1520. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28457/18712  
Analisis Efektivitas dan Kontribusi Pemungutan Pajak Restoran dengan Pemanfaatan Financial Technology pada Badan Pendapatan Daerah Kota Makassar Hety Kusherawaty Hety; Aulia Aulia; Firman Syah; M Hidayat
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3564

Abstract

This study Aims to analyze the level of Effectiveness and Contribution of Restaurant Tax Collection with the Utilization of Financial Technology at the Regional Revenue Agency of Makassar City.This research uses a type of quantitative descriptive research. using Primary and Secondary data sources. The Data Analysis Method used in this study is the Effectiveness Ratio and Contribution Ratio. The results of this study indicate that: 1.) The level of effectiveness in collecting restaurant tax by Utilizing Financial Technology at the Makassar City Revenue Agency during the 2018-2022 period can be said to be very effective, with an average effectiveness rate of 110%. 2.) The average contribution of restaurant tax collection by Utilizing Financial Technology at the Regional Revenue Agency of Makassar City during the 2018-2022 period can be said to be unfavorable, with an average contribution rate of 13.87%

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