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All Journal Jurnal Ilmu Manajemen Profitability Multidisciplinary Indonesian Center Journal Amnesty: Jurnal Riset Perpajakan
Ismail Rasulong
Muhammadiyah University of Makassar
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Other

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THE EFFECT OF UNEMPLOYMENT, PER CAPITA INCOME, LIFE EXPECTANCY, AND EDUCATION LEVEL ON THE HUMAN DEVELOPMENT INDEX IN PANGKEP REGENCY. Muklisa Muklisa; Ismail Rasulong; A.nur Achsanuddin UA
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2331

Abstract

This study aims to examine the effect of unemployment, per capita income, life expectancy, and education level on the Human Development Index (HDI) in Pangkep Regency. This research employed a quantitative method with an associative approach. The data used in this study were secondary data in the form of time-series data from 2015 to 2024, collected through documentation. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 25. The results indicate that unemployment has a negative but not significant effect on the Human Development Index, with a t-value of -1.166 and a significance value of 0.271, which is greater than 0.05. Per capita income has a positive and significant effect on the Human Development Index, with a t-value of 4.055 and a significance value of 0.002, which is less than 0.05. Life expectancy has a significant effect on the Human Development Index, with a t-value of -5.699 and a significance value of < 0.001, which is less than 0.05. Meanwhile, the level of education has a positive and significant effect on the Human Development Index, with a t-value of 4.395 and a significance value of 0.001, which is less than 0.05. These findings indicate that per capita income and education level play an important role in improving the Human Development Index in Pangkep Regency, while unemployment does not have a significant effect on HDI.
Work Motivation and Organizational Culture as Determinants of Civil Servant Performance and OCB in Boalemo Regency M Yusuf Alfian Rendra Anggoro KR; Ismail Rasulong; Sherry Adelia Natsir Kalla; Mansoor Abdul Hamid
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/c7xhgr61

Abstract

Public sector organizations are increasingly required to improve employee performance and encourage extra-role behavior in order to deliver effective and accountable public services. However, empirical evidence regarding the role of work motivation and organizational culture in shaping employee performance and Organizational Citizenship Behavior remains inconsistent, particularly in regional government institutions. This study aimed to analyze the influence of work motivation and organizational culture on employee performance and Organizational Citizenship Behavior, as well as to examine the mediating role of employee performance in these relationships. The research employed a quantitative research design using a survey approach. The population consisted of civil servants working in the regional government of Boalemo Regency, Indonesia, and respondents were selected using a proportional random sampling technique. Primary data were collected through structured questionnaires and analyzed using Structural Equation Modeling with the Partial Least Squares approach. The results indicated that work motivation had a positive and significant effect on employee performance and Organizational Citizenship Behavior. Organizational culture, however, did not show a significant influence on either employee performance or Organizational Citizenship Behavior. Furthermore, employee performance was found to significantly influence Organizational Citizenship Behavior and partially mediated the relationship between work motivation and Organizational Citizenship Behavior. These findings highlight the importance of strengthening employee motivation to enhance performance and voluntary work behavior in the public sector. The study contributes to the literature on public sector management by providing empirical evidence on the mechanisms linking motivation, performance, and Organizational Citizenship Behavior, and offers practical implications for government institutions seeking to improve organizational effectiveness.
PERANAN ASPEK MORALITAS, KEPATUHAN, DAN PEMAHAMAN WAJIB PAJAK PRIBADI DALAM PELAPORAN PAJAK PENGHASILAN Ismail Rasulong; Lisdayanti Lisdayanti
Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i2.2918

Abstract

Penelitian ini bertujuan mengetahui peran aspek moralitas, kepatuhan dan pemahaman wajib pajak pribadi dalam laporan pajak penghasilan. Metode yang digunakan yaitu metode kualitatif diskriptif dengan menggunakan teknik pengumpulan data yaitu menggunakan kuesioner, dokumen, dan pengamatan. Hasil Dari penelitian yang dilakukan menunjukkan bahwa dilihat dari aspek moralitas, kepatuhan dan pemahaman wajib pajak di KPP Pratama Makassar Selatan masih rendah, karena wajib pajak orang pribadi yang terdaftar pada KPP Pratama Makassar Selatan, kurang menanamkan kesadaran dari dalam diri mereka untuk membayar pajak.
PERSPEKTIF PEMILIK USAHA RUMAH KOS TENRANG PEMAHAMAN PAJAK HOTEL TERKAIT PENINGKATAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR Andi Rustam; Ismail Rasulong; Indri Nursyafirah
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5312

Abstract

The purpose of this study is to determine the perspective of boarding house business owners regarding their understanding of the boarding house category hotel tax in Makassar City. This type of research is a qualitative descriptive study. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results of this study indicate that the perspective of boarding house business owners regarding the hotel tax in the boarding house category is still lacking due to the lack of socialization from the government and the hotel tax rate for the boarding house category is still considered burdensome, causing tax avoidance.
Co-Authors A.nur Achsanuddin UA Andi Rustam Indri Nursyafirah Lisdayanti Lisdayanti M Yusuf Alfian Rendra Anggoro KR Mansoor Abdul Hamid Muklisa Muklisa Sherry Adelia Natsir Kalla