Accountability of Performance Integrated With The Value of Islamic Civilization: The Case Of Muhammadiyah University of Makassar

The objective of this research is to describe accountability of performance integrated with the value of Islamic civilization and find the essence from framework of Islamic accountability of organization. This research is qualitative type using interpretive spiritualism paradigm under ethnomethodology approach. The object of this research is Muhammadiyah University of Makassar and the informants are people involved in making a decision in the university. The result reveals that theaccountability in Muhammadiyah University of Makassar is built using the religious spiritualism under a foundation of Islamic values consisting ofukhuwah and sincerity, amanah, oriented goal, effectiveness and efficiency, opennes, and consistency. The further result discloses that sincerity isthe strongestvalueto build the accountability ofperformanc

ACCOUNTABILITY VALUES FOR THE PERFORMANCE IN PRIVATE ISLAMIC UNIVERSITY

The study aims to reveal the values of performance accountability in private Islamic universities. Type of qualitative research was used in this study by reviewing literature in the context of private Islamic universities. The three objects in this study were Universitas Islam Indonesia, Universitas Muslim Indonesia, and Universitas Muhammadiyah Yogyakarta. The result of this study revealed that the private Islamic universities are promoting Islamic values in their performance accountability. The accountability value of a private Islamic university includes trust in work, which consists of professionalism, honest, worship and charity deeds as well as exploring the religion and professions for understanding the value of religious ordinances and diligently working

Application of Electronic System Reporting (E-Filling) in the Improvement of Tax Reporting Personal Income

The study aims to find out (how increased electronic system reporting (e-filling) in personalized income tax reporting) the kind of research used is a qualitative research method. The author's data is the result of interviews to employees, data collection used in this study is observation, interviews and documentaries in which the author goes directly to interview one of watampone's primary system reporting (e-filling) in increasing personal income tax reportin

GOING CONCERN PERSPEKTIF PELAKU USAHA MIKRO: UPAYA MENGUNGKAP SELUBUNG MAKNA MELALUI FENOMENOLOGI

Penelitian ini berangkat dari fenomena para pelaku usaha mikro yang terus bertahan setiap harinya menjalani masa-masa sulit dalam usahanya, namun terus dapat menjalankan usahanya. Meskipun usaha yang dijalankan “terlihat” memberikan keuntungan yang kecil, namun usaha tersebut terus ada [baca: eksis], bahkan mampu melewati setiap masa sulit yang ditemuinya, sementara beberapa usaha besar cukup terpukul ketika melewati ketidakpastian ekonomi. Kami kemudian tertarik untuk mengetahui apa makna going concern yang dipahami oleh para pelaku usaha mikro. Penelitian ini bertujuan untuk mendapatkan pemahaman mengenai makna going concern dari sudut pandang pelaku usaha mikro yang terdampak Covid-19 di Sungguminasa, Kabupaten Gowa, Sulawesi Selatan. Metode penelitian menggunakan Fenomenologi Transcendental Husserl. Informan sebanyak tiga orang dengan latar belakang usaha menjual kue tradisional (jalangkote dan donat), penjual mainan anak dan usaha oleh-oleh khas Makassar “kacang krispi”. Hasil penelitian mengungkapkan bahwa informan memahami kelangsungan usaha (going concern) sebagai suatu konsep dimana bisnisnya akan terus berlanjut baik di masa normal maupun sulit salah satunya dengan cara mengelola keuangan usaha dengan baik. Makna lain yang terungkap bahwa going concern bukan hanya sekedar bagaimana sebuah usaha dapat terus terjaga kestabilan asetnya, namun juga bagaimana menjaga semangat dan sikap optimis terus ada dan menjadi ruh dalam menjalani usaha. Memasrahkan hasilnya pada Tuhan juga menjadi salah satu kiat bertahan dan menjaga kewarasan di tengah kondisi sulit akibat pandemi. Temuan penelitian ini berdasarkan hasil analisis dan bracketing bahwa semangat, optimistis dan kepasrahan pada Tuhan merupakan bagian dari prinsip going concern perspektif pelaku usaha mikro

STRENGTHENING THE ROLE OF VILLAGES THROUGH PARTICIPATORY RURAL APPRAISAL METHOD TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS

Abstract: This community service aims to strengthen the village in achieving SDGs. The strengthening focuses on two aspects: empowering the rural community's economy and increasing the community's understanding of the importance of education. This activity takes place in Desa Balangtanaya, Kecamatan Polombangkeng Utara, Kabupaten Takalar, Sulawesi Selatan. PRA approach is utilized as the method for this activity, which is a participatory approach used in community-based development in rural areas. The PRA method involves three stages: (a) direct observation; (b) FGD; and (c) guidance and mentoring for one month. The benefits of this community service include strengthening the village's economy and improving the community's knowledge of education. The partners in this activity are the Balangtanaya Village community, consisting of 30 participants including Bumdes managers, PKK women, and community members. Evaluation is conducted through direct monitoring, interviews, and analysis of activity outcomes. The achieved results include a 20% increase in education knowledge (softskill) and a 15% increase in the village's economic value (hardskill)

KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH

This study aims to answer the problems regarding the contribution of the United Nations in increasing the regional tax revenue of the city of Makassar and knowing taxpayer compliance in making payments on Land and Building Taxes so as to obtain the realization of land and building tax revenues. This research is a kind of descriptive quantitative research. The data of this study include primary and secondary data. The results of the study showed that the number of taxpayers was greatly increased but taxpayers did not have awareness and compliance with their obligations. This does not have a positive impact in increasing local tax revenue so that the acquisition of percentages and targets and realization of land and building tax revenues experience instability in achieving the targets set by the government. In 2017 and 2018 the decline in some sub-districts has decreased revenue realization caused by by economic factor

Implementasi Pengelolaan Keuangan Desa Berbasis Kearifan Lokal

This study seeks to reveal the meaning and manifestation of the value of kamalamputan in village financial management. This research is in the realm of a qualitative paradigm with ethnography as the knife of analysis. Data was collected using depth interview techniques, participant observation and documentation. The method of data analysis used Spradley's ethnographic analysis technique. This study found that the value of kamalamputan was accepted as the value of honesty that could be guaranteed to be true both from actions and words. This value is then reconstructed in the daily activities of the Desa Lembang community, especially in managing village finances.   Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana implementasi nilai Kamalamputan dalam pengelolaan keuangan desa. Penelitian ini berada dibawah payung paradigma kualitatif dengan etnografi sebagai pisau analisisnya. Pengumpulan data dilakukan dengan Teknik wawancara, observasi dan dokumentasi. Metode analisis data menggunakan teknik analisis etnografi Spradley. Penelitian ini menemukan bahwa nilai Kamalamputan diterima sebagai nilai kejujuran yang dapat dijamin kebenarannya baik dari perbuatan maupun perkataan. Nilai ini kemudian direkonstruksi dalam aktivitas keseharian masyarakat Desa Lembang khususnya dalam mengelola keuangan desa

Pengaruh Good Corporate Governance terhadap Efisiensi Pengelolaan Badan Usaha Milik Negara

This study aims to examine the effect of Good Corporate Governance as measured by the board of directors, independent board of commissioners and public ownership on the management efficiency of State- Owned Enterprises. The type of research used is a type of quantitative research. This study uses secondary data obtained from the annual financial reports of state-owned enterprises. The population in this study is State- Owned Enterprises from 2017-2022. The method used in sampling is purposive sampling method so that a sample of 11 companies is obtained. The analysis technique used in this research is panel data regression analysis with the selected regression model, namely the Random Effect Model (REM) using the Eviews 12 program. The results of this study indicate that the independent board of directors and board of commissioners variables have no effect on the management efficiency of State-Owned Enterprises. Meanwhile, the public ownership variable has a positive effect on the management efficiency of State-Owned Enterprises.Penelitian ini bertujuan untuk menguji pengaruh dari penerapan Good Corporate Governance yang diukur dengan dewan direksi, dewan komisaris independen dan kepemilikan publik terhadap efisiensi pengelolaan Badan Usaha Milik Negara. Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan Badan Usaha Milik Negara. Populasi dalam penelitian ini adalah Badan Usaha Milik Negara dari tahun 2017-2022. Metode yang digunakan dalam pengambilan sampel adalah metode purposive sampling sehingga diperoleh sampel sebanyak 11 perusahaan. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis regresi data panel dengan model regresi yang terpilih yaitu Random Effect Model (REM) menggunakan alat bantuan program Eviews 12. Hasil penelitian ini menunjukkan bahwa variabel dewan direksi dan dewan komisaris independen tidak berpengaruh positif terhadap efisiensi pengelolaan Badan usaha Milik Negara. Sedangkan variabel kepemilikan publik berpengaruh positif terhadap efisiensi pengelolaan Badan usaha Milik Negara

The Involvement of Firms in Helping Fight the Pandemic of COVID-19 : Evidence from Indonesia

The purpose of this study is to demonstrate the magnitude of firms socially involved in helping fight the pandemic of COVID-19. This study highlights 680 go public firms in Indonesia. The content analysis is used to find the information of firms’ social involvement. The result point of this study demonstrates that from 680 go public firms listed during the pandemic, there are only seven and one-half percent of companies involved in combating the coronavirus outbreak. Firms provide the donation including funds, free internet services, nutrition products, masks, and medical supplies. They have recognized their social  involvement as the form of corporate social responsibilit