Analisis Efektivitas dan Kontribusi Pemungutan Pajak Restoran dengan Pemanfaatan Financial Technology pada Badan Pendapatan Daerah Kota Makassar

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%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

Analisis Penggunaan Labelisasi Halal pada Produk Minuman Mixue dalam Meningkatkan Kepecayaan Konsumen Muslim di Kota Medan

This study aims to analyze the level of trust of Muslim consumers in Medan City towards Mixue beverage products before and after the application of halal labeling. The research method used is a qualitative method with a descriptive analysis approach. The results of this study indicate that the halal label is very important for Muslim consumers in choosing and buying products, including Mixue beverage products. This is because it is believed that products that have received the halal label have gone through a strict certification process and are in accordance with Islamic sharia principles. In addition, the halal label also gives confidence to Muslim consumers that the product is safe and halal for consumption. Apart from the halal label, this study also found that other factors such as product quality, price, and promotion also influence the decision of Muslim consumers to buy Mixue drinks. However, overall the halal label remains an important factor that producers must pay attention to in marketing Mixue beverage products to Muslim consumers in Medan City. Overall, this research provides useful information for producers in developing appropriate marketing strategies for Mixue beverage products in Medan City.This study aims to analyze the level of trust of Muslim consumers in Medan City towards Mixue beverage products before and after the application of halal labeling. The research method used is a qualitative method with a descriptive analysis approach. The results of this study indicate that the halal label is very important for Muslim consumers in choosing and buying products, including Mixue beverage products. This is because it is believed that products that have received the halal label have gone through a strict certification process and are in accordance with Islamic sharia principles. In addition, the halal label also gives confidence to Muslim consumers that the product is safe and halal for consumption. Apart from the halal label, this study also found that other factors such as product quality, price, and promotion also influence the decision of Muslim consumers to buy Mixue drinks. However, overall the halal label remains an important factor that producers must pay attention to in marketing Mixue beverage products to Muslim consumers in Medan City. Overall, this research provides useful information for producers in developing appropriate marketing strategies for Mixue beverage products in Medan City

Analytical Hierarchy Process (Ahp) Pada Pengambilan Keputusan Memilih Lembaga Amil Zakat

This research aims to assist muzakki in making decisions when choosing a zakat amil institution using the Analytical Hierarchy Process (AHP) method. Zakat amil institutions are organizations formed by the community with the responsibility of collecting, distributing, and utilizing zakat funds. Many zakat amil institutions currently create confusion for muzakki when deciding where to fulfill their zakat obligations. In this research, the criteria used for selecting a zakat institution include Service Quality, Credibility, Transparency, Accountability, and Legal Compliance. The research results provide information in the form of rankings or priority orders of alternative choices of Zakat Amil Institutions, based on the comparison of alternative values using the Analytical Hierarchy Process. The simulation results reveal the priority order of alternatives with Laz IZI scoring 0.285 or 28.5%, Laz Dompet Dhuafa with 0.278 or 27.8%, Laz BMM with 0.244 or 24.4%, and finally, Laz Al-Azhar with 0.194 or 19.4%.Penelitian ini bertujuan membantu muzakki dalam pengambilan keputusan memilih lembaga amil zakat menggunakan metode Analytical Hierarchy Process (AHP). Lembaga amil zakat merupakan lembaga yang di bentuk masyarakat yang memiliki tugas membantu pengumpulan, pendestribusian dan pendayagunaan zakat.  Banyak lembaga amil zakat saat ini membuat para muzakki bingung untuk memilih lembaga amil zakat untuk menunaikan zakatnya. Pada penelitian ini kriteria yang digunakan dalam memilih lembaga zakat yaitu Kualitas Layanan, Kredibilitas, Transparansi, Akuntabilitas, dan Legalitas Lembaga. Hasil penelitian ini meberikan informasi berupa ranking atau urutan prioritas alternatif pilihan Lembaga Amil Zakat, hasil perbandingan nilai alternatif satu dengan yang lainya menggunakan metode Analytical Hierarchy Process. Hasil simulasi yang telah dilakukan didapat urutan prioritas alternatif dengan perolehan nilai prioritas Laz IZI 0,285 atau 28,5%, Laz Dompet Dhuafa 0.278 atau 27,8% Laz BMM 0.244 atau 24,4% dan yang terakhir Laz Al- Azhar 0.194 atau 19,4%

Determinan Niat Untuk Menggunakan Uang Elektronik Syariah : Integrasi TAM dengan Persepsi Religiusitas

The benefits of a transaction can be seen from how the payment system runs efficiently by using the minimum possible cost. the use of e-money is growing very rapidly in Indonesia, but the use of Islamic electronic money is still low. research that can identify factors that have the possibility to influence consumer intention to use electronic money or sharia e-money so as to increase its use in Indonesia. In this study, researchers want to integrate the Tecnology Acceptence model or commonly called TAM which is considered a simple model but has a strong role in predicting and explaining behavioral acceptance intentions with perceived religiosity. this study also considers knowledge of Riba (KR) as a moderating variable that can weaken and streng then the intention to use Islamic e-money which has not been considered by many other studies. The method used quantitative method with 172 samples with data analysis techniques using structural equation modelling (SEM). This study found that the integration of the TAM model and perceived religiosity (PR) can explain the intention to use Sharia electronic money (INT) by 60%. SN, PEU, PR have a significant effect on INT, while PU has no significant effect on INT. KR can also moderate the relationship between SN and INTThe benefits of a transaction can be seen from how the payment system runs efficiently by using the minimum possible cost. the use of e-money is growing very rapidly in Indonesia, but the use of Islamic electronic money is still low. research that can identify factors that have the possibility to influence consumer intention to use electronic money or sharia e-money so as to increase its use in Indonesia. In this study, researchers want to integrate the Tecnology Acceptence model or commonly called TAM which is considered a simple model but has a strong role in predicting and explaining behavioral acceptance intentions with perceived religiosity. this study also considers knowledge of Riba (KR) as a moderating variable that can weaken and strengthen the intention to use Islamic e-money which has not been considered by many other studies. The method used quantitative method with 172 samples with data analysis techniques using structural equation modeling (SEM) This study found that the integration of the TAM model and perceived religiosity (PR) can explain the intention to use Sharia electronic money (INT) by 60%. SN, PEU, PR have a positive and significant effect on INT. KR can also moderate the relationship between SN and INT

Efektivitas Implementasi Sistem Informasi Manajemen BAZNAS dalam Meningkatan Mutu Pengelolaan Zakat, Infaq dan Sedekah

This study aims to examine the application of BAZNAS management information systems in improving the quality of zakat, infaq and donate management at BAZNAS. The method used in this research is descriptive qualitative method. data collection is done by interviews, observation, and documentation. Data analysis was done by data reduction, presented and given a conclusion. The results of the study prove that the implementation of the BAZNAS management information system can improve the quality, performance and professionalism of the management of zakat, infaq and alms to be more effective, starting from the collection, distribution and empowerment of Zakat, Infak and Alms, so as to increase the interest of muzakki to channel their zakat through institutions BAZNAS zakat manager. Factors supporting the implementation of simba at BAZNAS make it easier for amil in collecting and allocating Zakat, Infak and Alms funds. While the inhibiting factor is the lack of understanding of Amil regarding the operation of the SIMBA application. The application of simba was realized well after the amils attended special training related to the SIMBA applicatio

Analisis Pengaruh Jumlah Penduduk, Tingkat Pengangguran dan Pertumbuhan Ekonomi terhadap Tingkat Kemiskinan di Kabupaten Malang

This research was conducted with the aim of knowing the effect of population, unemployment and economic growth on the poverty rate in Malang district from 2007 to 2021. The data used in this research is secondary data from the Central Bureau of Statistics (BPS) in Malang district. The research method used is a quantitative method using multiple linear regression analysis. Thus, the results achieved simultaneously on population, unemployment rate and economic growth jointly affect the poverty rate, while some population variables have a negative impact on the poverty rate, the unemployment rate has a positive impact on the poverty rate, and economic growth has a positive impact on poverty rate in Malang RegencyThis research was conducted with the aim of knowing the effect of population, unemployment and economic growth on the poverty rate in Malang district from 2007 to 2021. The data used in this research is secondary data from the Central Bureau of Statistics (BPS) in Malang district. The research method used is a quantitative method using multiple linear regression analysis. Thus, the results achieved simultaneously on population, unemployment rate and economic growth jointly affect the poverty rate, while some population variables have a negative impact on the poverty rate, the unemployment rate has a positive impact on the poverty rate, and economic growth has a positive impact on poverty rate in Malang Regenc

Evaluation of International Class Program Through CIPP Model: Case in Bachelor of Sharia Economics Study Program, UIN Sunan Ampel Surabaya

International Class Program (ICP) of Bachelor of Sharia Economics (BSE) in UIN Sunan Ampel Surabaya was initiated to create excellent graduates who are able to compete in international competition. This study aimed to evaluate International Class Program (ICP) of Bachelor of Sharia Economics (BSE) in UIN Sunan Ampel Surabaya. The evaluation on International Class Program has been done through CIPP model; that is Context, Input, Process, and Product. The object being focused in this research were an International Class Program (ICP) of Bachelor of Sharia Economics (BSE) UIN Sunan Ampel Surabaya, which consists of 24 students and 15 lecturers. Context dimension evaluates learning objectives; the result is very good (acknowledged by the independent accreditation agency LAMEMBA). Input dimensions evaluates lecturers, students, curriculum, and facilities & infrastructures; the results are qualified for lecturers and students, very good for curriculum, and good for facilities & infrastructures. Process dimension evaluates pedagogy and professional; the result is very good. Product dimension evaluates academic and nonacademic achievements; the result is good. By employing these evaluations, policymakers and all the elements involved can conduct for evaluations to develop and to strengthen existing ICP programsProgram Kelas Internasional milik Program Studi Ekonomi Syariah UIN Sunan Ampel Surabaya digagas untuk menciptakan para lulusan unggul yang mampu berkompetisi dalam taraf internasional. Penelitian ini bertujuan untuk mengevaluasi Program Kelas Internasional yang diselenggarakan Program Studi Ekonomi Syariah UIN Sunan Ampel Surabaya. Evaluasi Program Kelas Internasional dilakukan dengan menggunakan model CIPP; yaitu Context, Input, Process, dan Product. Objek dalam penelitian ini adalah sebuah Program Kelas Internasional di Program Studi Ekonomi Syariah UIN Sunan Ampel Surabaya, yang terdiri dari 24 mahasiswa dan 15 dosen. Dimensi Context mengevaluasi tujuan pembelajaran; hasilnya sangat bagus (telah diakui oleh lembaga akreditasi mandiri LAMEMBA). Dimensi Input mengevaluasi dosen, mahasiswa, kurikulum, dan fasilitas & infrastruktur; hasilnya berkualitas untuk dosen dan mahasiswa, sangat bagus untuk kurikulum, dan bagus untuk fasilitas & infrastuktur. Dimensi Process mengevaluasi pedagogi dan profesionalitas; hasilnya sangat bagus. Dimensi Product mengevaluasi pencapaian akademik dan nonakademik; hasilnya bagus. Dengan memperhatikan evaluasi-evaluasi ini, para pembuat kebijakan dan semua elemen yang terlibat dapat melakukan evaluasi guna meningkatkan dan memperkuat Program Kelas Internatinal yang telah berjalan

Pengaruh Harga dan Promosi di Media Sosial terhadap Keputusan Konsumen Membeli MH Whitening Skin di Makassar

This research aims to determine the influence of price and promotions on social media on purchasing decisions for MH Whitening Skin. This research uses primary data and also secondary data. The research method used was incidental sampling with a sample size of 100 people. The data analysis techniques used are validity testing, reliability testing. Testing the analytical model in this research uses multiple linear regression analysis, T test, F test and R determination. Based on the results of research using the T test, it was found that price had a significant influence on purchasing decisions for MH Whitening Skin, as well as promotions on social media had a significant influence on purchasing decisions for MH Whitening Skin in Makassar. F test results: Price and promotion via social media simultaneously have a significant influence on purchasing decisions for MH Whitening Skin, where promotions on social media are the most dominant factors influencing purchasing decisions for MH Whitening Skin in Makassar

Supply Chain and Value Chain dalam Pemasaran Kain dan Produk Turunannya di Kota Subulussalam

This study aims to analyze the factors that influence the supply chain and value chain in the marketing of fabrics and their derivative products in the City of Subulussalam using qualitative methods. This research was conducted by collecting data through in-depth interviews and direct field observations. Respondents in this study were manufacturers of fabrics and their derivative products in the city of Subulussalam. The results of the study show that the supply chain in the marketing of fabrics and their derivatives affects product quality, production speed, fulfillment of consumer demand, reduction of production costs, and product innovation. Therefore, good supply chain management in the marketing of fabrics and their derivatives can improve the quality of these fabrics and their derivatives. While the value chain in cloth marketing affects product quality, raw material selection, production efficiency, environmental sustainability, and relationships between stakeholders in cloth marketing. Good value chain management in fabric marketing can improve fabric product quality, production efficiency, and environmental sustainability. In addition, good value damage management can also improve. This research is expected to contribute to the producers of fabrics and their derivative products in the City of Subulussalam in facing challenges and taking advantage of opportunities in the fabric industry and their derivative products. This research can also be used as a reference for further research on supply chains and value chains in the fabric industry and its derivative products in other regions in Indonesia.This study aims to analyze the factors that influence the supply chain and value chain in the marketing of fabrics and their derivative products in the City of Subulussalam using qualitative methods. This research was conducted by collecting data through in-depth interviews and direct field observations. Respondents in this study were manufacturers of fabrics and their derivative products in the city of Subulussalam. The results of the study show that the supply chain in the marketing of fabrics and their derivatives affects product quality, production speed, fulfillment of consumer demand, reduction of production costs, and product innovation. Therefore, good supply chain management in the marketing of fabrics and their derivatives can improve the quality of these fabrics and their derivatives. While the value chain in cloth marketing affects product quality, raw material selection, production efficiency, environmental sustainability, and relationships between stakeholders in cloth marketing. Good value chain management in fabric marketing can improve fabric product quality, production efficiency, and environmental sustainability. In addition, good value damage management can also improve. This research is expected to contribute to the producers of fabrics and their derivative products in the City of Subulussalam in facing challenges and taking advantage of opportunities in the fabric industry and their derivative products. This research can also be used as a reference for further research on supply chains and value chains in the fabric industry and its derivative products in other regions in Indonesia

Determinan Green Accounting terhadap Sustainable Development pada Perusahaan Pertambangan yang Terdaftar di BEI

This study examines the effect of green accounting as measured by environmental performance, environmental costs, and environmental disclosures on sustainable development in mining companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample was carried out by purposive sampling in order to obtain 15 companies. The type of data used in this study is secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange for 2017-2021. The tests conducted in this study show that green accounting variables, as measured by environmental performance, do not affect sustainable development in mining companies. This is because several mining companies did not optimally implement the environmental performance of mining companies in 2017-2021, and several mining companies still need to appreciate environmental awareness. Environmental costs do not affect sustainable development in mining companies. This occurs because the environmental costs incurred by mining companies are still low and not in line with the environmental damage caused. Meanwhile, the green accounting variable, measured by environmental disclosure, significantly affects sustainable development in mining companies. This happens because mining companies have made environmental disclosures in their annual reports.This study examines the effect of green accounting as measured by environmental performance, environmental costs, and environmental disclosures on sustainable development in mining companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample was carried out by purposive sampling in order to obtain 15 companies. The type of data used in this study is secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange for 2017-2021. The tests conducted in this study show that green accounting variables, as measured by environmental performance, do not affect sustainable development in mining companies. This is because several mining companies did not optimally implement the environmental performance of mining companies in 2017-2021, and several mining companies still need to appreciate environmental awareness. Environmental costs do not affect sustainable development in mining companies. This occurs because the environmental costs incurred by mining companies are still low and not in line with the environmental damage caused. Meanwhile, the green accounting variable, measured by environmental disclosure, significantly affects sustainable development in mining companies. This happens because mining companies have made environmental disclosures in their annual reports