Evaluasi Transparansi Laporan Keuangan Syariah pada Bank Syariah Indonesia

Penelitian ini bertujuan untuk mengevaluasi tingkat transparansi laporan keuangan syariah pada Bank Syariah Indonesia (BSI) dengan menggunakan data sekunder yang diperoleh dari situs web resmi bank tersebut. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi dokumentasi terhadap laporan keuangan tahunan dan informasi relevan lainnya yang dipublikasikan antara tahun tertentu. Evaluasi dilakukan berdasarkan prinsip-prinsip transparansi dalam pelaporan keuangan syariah, seperti keterbukaan informasi, kesesuaian dengan standar akuntansi syariah, serta kelengkapan dan aksesibilitas pengungkapan laporan. Hasil penelitian menunjukkan bahwa secara umum BSI telah menunjukkan upaya positif dalam menyediakan informasi kepada publik. Namun, tingkat transparansi berada pada kategori "cukup", dikarenakan adanya keterbatasan dalam hal penyajian laporan yang terperinci, keterbacaan, serta konsistensi narasi terkait akad dan Distribusi Hasil Usaha (DHU). Meskipun informasi keuangan dapat diakses melalui situs web perusahaan, peningkatan transparansi masih dapat dilakukan, antara lain melalui penyediaan laporan interaktif, penggunaan bahasa yang lebih mudah dipahami oleh publik non-akuntan, serta peningkatan frekuensi dan kedalaman pelaporan non-keuangan seperti keberlanjutan dan kepatuhan syariah. Studi ini memberikan masukan konstruktif bagi peningkatan praktik pelaporan keuangan syariah di industri perbankan syariah Indonesia agar lebih akuntabel, inklusif, dan responsif terhadap kebutuhan pemangku kepentingan

Analisis Manajemen Kinerja Koordinasi Relasional Tim Pelayanan Terpadu Satu Pintu (Studi Di Kabupaten Maybrat, Provinsi Provinsi Papua Barat Daya)

The purpose of the study was to determine the quality of relational coordination of the one-stop integrated service team in Maybrat Regency and analyse the relationship between the quality of relational coordination performance and the quality of team elements which include: longevity, clarity of team boundaries, mutual trust, appreciation or recognition. The research was conducted at the Office of Investment and One-Stop Integrated Services (Case Study in Maybrat Regency, Southwest Papua Province). The population of this study is all individuals (individuals) whose characteristics are involved in the sense of participating and interacting directly with other participants in the licensing service work process in the one-stop integrated service team using the census method. Data collection techniques through census techniques (N = 30), with interview methods guided by Likert interval scale structured questionnaire instruments, as well as observation support and document review using SPSS Ver.-23 software program. The analysis results show that the team's current relational coordination performance index is good (weighted mean score 3.66, IKR = 73.2). Relational coordination performance is highly correlated with team elements (r = 855 Sig. 0.001). Team element variables together can explain relational coordination performance by 77 per cent. Two team elements, viz: longevity and mutual trust have significant contributions respectively with t-count = 5.89 at Sig level 0.001 and t-count = 2.585 at Sig level. 0,02. While the other two team elements: clarity of team boundaries and reward or recognition have a positive correlation, but do not have a significant contribution to relational coordination performance. The implications of this research suggest that in order to improve relational coordination performance, it is necessary to periodically carry out team performance evaluations which are followed up by holding socialisation or training for team members at the same time, financial and non-financial rewards are given to team members according to their respective performance. It is also suggested that in the employee rotation policy, the stability of team members needs to be considered

Pengaruh Marketing Mix Dan Social Media Terhadap Keputusan Pembelian Frozen Food Di Kota Makassar Menggunakan Pendekatan Technology Acceptance Model Dan Stimulus-Organism-Response

This study aims to analyze the effect of marketing mix and social media on purchasingdecisions for frozen food products in Makassar City. This research uses the TechnologyAcceptance Model (TAM) and Stimulus-Organism-Response ( SOR ) frameworks, to analyzehow the Marketing Mix and Social Media play a role in Purchasing Decisions in the context ofpurchasing frozen food. The research sample involved 206 consumers who had purchasedfrozen food products, where data was collected through a survey using a questionnaireinstrument. The data analysis technique was carried out using the Partial Least Square -Structural Equation Modeling (PLS-SEM) approach through WarpPLS version 8.0 software,to identify the significant influence of each variable on purchasing decisions. The resultsshowed that Marketing Mix and social media had a significant effect in influencing purchasingdecisions. This research shows the importance of using social media by combining themarketing mix to increase trust and brand images, and expand market share. This strategyallows frozen food companies and similar businesses to be more effective in influencingconsumer purchasing decisions in the digital age

Penerapan Pembelian Stok Barang Spareparts Berdasarkan Daya Beli Masyarakat Pada UD. Sentral Jaya Motor Pinrang

This study aims to explore the factors that influence user attitudes towardscashless technology in Indonesia. The increasing adoption of cashless payment systemsis essential to understand the elements that shape positive user attitudes. This studyuses a quantitative approach, analyzing the influence of Perceived Usefulness,Perceived Ease of Use, Trust in Technology, and Perceived Risk on cashless userattitudes. The respondents in this study were 385 from generation Z. Data werecollected by providing a series of structured questions through a survey involvingrespondents who use cashless technology, and multiple linear regression analysis totest the proposed hypothesis. The results of the study indicate that perceived benefitsand ease of use have a significant positive impact on user attitudes, while the level oftrust and risk perception also have an effect, but with different complexities. Thesefindings provide insights for technology developers and stakeholders to design moreeffective strategies in increasing the adoption of cashless technology in society. Thisresearch is expected to contribute to the development of a more inclusive and efficientpayment ecosystem &nbsp

Pengaruh Motivasi, Budaya Organisasi, Produktivitas Dalam Peningkatan Kinerja Pegawai Di UPTD PJU

This research aims to determine the impact of Work Motivation, Organizational Culture, and Work Productivity on the performance of employees at UPTD PJU in Parepare City. This is a quantitative study with the subjects being the employees at the UPTD PJU office in Parepare City. The sampling in this study uses the census sampling technique, where all members of the population are used as samples, involving a total of 96 employees as research samples. Data collection was conducted using a questionnaire, which was then analyzed using path analysis. The results of this study indicate that in the first path or sub-structural model, Work Motivation, Organizational Culture, and Productivity have a significant effect on Performance both simultaneously and partially. The results of the second path or sub-structural model also show that Work Motivation, Organizational Culture, and Productivity have a significant effect on Work Performance both simultaneously and partially

PELATIHAN MANAJEMEN KEUANGAN SEDERHANA UNTUK USAHA KECIL DAN MENENGAH DI KAWASAN WISATA PANTAI BIRU MAKASSAR

Small and Medium Enterprises (SMEs) are an important sector in the local economy, especially in the Pantai Biru Makassar tourist area. However, most SMEs in this area still face obstacles in managing business finances, such as no cash flow recording, mixing personal and business finances, and low understanding of basic financial management. This community service activity aims to improve literacy and skills of SMEs in managing finances through simple financial management training. The methods used include initial observation, module preparation, face-to-face training, direct practice, evaluation, and mentoring. The activity was carried out for two days in the Bira Village Hall, Makassar, involving 25 SMEs as participants. The evaluation results showed a significant increase in participants' understanding of financial recording and business financial planning. The majority of participants also started implementing routine cash flow recording after the training. This activity proves that simple financial management training can be a strategic step to encourage the sustainability and professionalism of SMEs in tourist areas. Further training and ongoing mentoring are needed so that the benefits of the training can be felt in the long term

Peran Sosialisasi Perpajakan dalam Memoderasi Determinan Kepatuhan Wajib Pajak Progresif Kendaraan Bermotor pada Kantor SAMSAT Wilayah I Makassar

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar pajak progresif kendaraan bermotor dan sosialisasi perpajakan sebagai variabel moderasi dalam studi kasus pada Kantor Samsat Wilayah I Makassar. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Pengambilan sampel menggunakan teknik probability sampling atau random sampling yakni pengambilan data secara acak, terdapat 101 responden dalam penelitian ini. Untuk mengetahui dampak dari masing-masing variabel, penelitian ini menggunakan analisis regresi moderasi dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel pemahaman wajib pajak, tarif pajak, kualitas pelayanan, dan sanksi pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak progresif. Adapun variabel sosialisasi perpajakan hanya dapat memoderasi pengaruh antara variabel pemahaman wajib pajak dan tarif pajak, sedangkan pada pengaruh kualitas pelayanan dan sanksi pajak terhadap kepatuhan wajib pajak progresif belum dapat dimoderasi oleh sosialisasi perpajakan

SOSIALISASI BAHAYA MEROKOK DAN PENCEGAHAN PENYAKIT AKIBAT ROKOK BAGI KESEHATAN PADA SISWA SMP NEGERI 29 SEMARANG

This Community Service aims to socialize the Dangers of Smoking and Prevention of Diseases Caused by Smoking for Health to Students of SMP Negeri 29 Semarang. Cigarettes. The methods used are lectures, and posters. The activity was carried out on October 7-10, 2024, to 260 students of class IX of SMP N 29 Semarang. The results of this PKM before the socialization, students' knowledge about cigarettes is dangerous has a value of more than 5 as much as 80.7%. 50% of students know the definition of addictive substances and 50% of students know the definition of addictive substances, but the types of addictive substances contained in cigarettes, most students do not know. The negative impact of cigarettes on health for both active and passive smokers, students already understand. After the socialization, students of SMP N 29 Semarang already understand and know the content of cigarettes and addictive substances in cigarettes. 100% of students already know the content and addictive substances in cigarettes, and 92.3% of students are uncomfortable when someone smokes around them. In conclusion, students' knowledge of the dangers of smoking and prevention of diseases caused by cigarettes for health after socialization has increase

Studi Kelayakan Lokasi Bisnis Dengan Pendekatan Lifestyle Generasi Z : Peluang Untuk Usaha Kuliner

This study aims to evaluate the feasibility of culinary business locations. By placing Generation Z lifestyle as the main variable. The method used is a descriptive qualitative approach through direct observation of Generation Z. the results of the study show that locations with easy access, comfortable environments, high visual appeal, and supporting facilities such as WiFi and power outlets are very suitable for Generation Z social and digital preferences. Visitors are seen actively documenting their activities and sharing them through social media, indicating the importance of easthetic value and digital existence in determining business locations. Therefore, a lifestyle-based approach has proven effective in analyzing location feasibility and can be an adaptive strategy in building a sustainable culinary business that is relevant to the dynamics of the current young generation marke

Faktor-Faktor yang Mempengaruhi Sikap Pengguna terhadap Teknologi Cashless pada Generasi Z Di Indonesia

This study aims to explore the factors that influence user attitudes towardscashless technology in Indonesia. The increasing adoption of cashless payment systemsis essential to understand the elements that shape positive user attitudes. This studyuses a quantitative approach, analyzing the influence of Perceived Usefulness,Perceived Ease of Use, Trust in Technology, and Perceived Risk on cashless userattitudes. The respondents in this study were 385 from generation Z. Data werecollected by providing a series of structured questions through a survey involvingrespondents who use cashless technology, and multiple linear regression analysis totest the proposed hypothesis. The results of the study indicate that perceived benefitsand ease of use have a significant positive impact on user attitudes, while the level oftrust and risk perception also have an effect, but with different complexities. Thesefindings provide insights for technology developers and stakeholders to design moreeffective strategies in increasing the adoption of cashless technology in society. Thisresearch is expected to contribute to the development of a more inclusive and efficientpayment ecosystem