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All Journal Jurnal Diskursus Islam AkMen JURNAL ILMIAH YUME : Journal of Management JURNAL MANAJEMEN BISNIS Enrichment : Journal of Management Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Tata Kelola Journal of Accounting and Finance (JAF) Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi
Mus, Abdul Rahman
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Flash Sale dan Gratis Ongkos Kirim Terhadap Keputusan Pembelian Pada E-Commerce Tiktok Shop Irma, Irma; Mus, Abdul Rahman; Mahmud, Amir
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.20210

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Flash Sale dan Ongkos Kirim terhadap Keputusan Pembelian pada E-Commerce Tiktok. Penelitian ini menggunakan data Kuesioner yang bersumber dari Mahasiswa FEB angkatan 2023 Universitas Muslim Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi Berganda dengan menggunakan Kuesioner. Populasi dalam penelitian ini adalah Mahasiswa Fakultas Ekonomi dan Bisnis angkatan 2023 Universitas Muslim Indonesia. dan yang menjadi Sampel dalam penelitian ini adalah Mahasiswa Fakultas Ekonomi dan Bisnis angkatan 2023 Universitas Muslim Indonesia. yang dipilih melalui metode Hair. Hasil penelitian ini menunjukkan bahwa berdasarkan uji Parsial Flash Sale berpengaruh positif dan signifikan terhadap Keputusan Pembelian pada E-Commerce Tiktok. Hasil penelitian ini menunjukkan bahwa berdasarkan uji Parsial Ongkos Kirim berpengaruh positif dan signifikan terhadap Keputusan Pembelian pada E-Commerce Tiktok.
PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA M, Nurul Ilmy; Mus, Abdul Rahman; Ahmad, Hamzah
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4977

Abstract

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura.  The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance 
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Muaqilah, Nurul; Mus, Abdul Rahman; Nurwanah, Andi
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4978

Abstract

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0  The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP  size
Pengaruh Kepemimpinan, Motivasi Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Pendapatan Wilayah Makassar II Badan Pendapatan Daerah Provinsi Sulawesi Selatan Umrah, Utari Nur; Mus, Abdul Rahman; Arfah, Aryati
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 1 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i1.1669

Abstract

Abstract This study aims to examine the influence of leadership, work motivation, and work environment on employee performance at the Revenue Office of Makassar Region II, Regional Revenue Agency of South Sulawesi Province. The data in this study were obtained from employees at the Revenue Office of Makassar Region II in 2025 who were willing to participate as respondents. This research used primary data obtained through direct field research by distributing questionnaires to respondents. The sampling technique applied was the census method due to the relatively small sample size, where the entire population consisting of only 57 employees was used as the sample. Data analysis was conducted using descriptive statistical analysis and SPSS 26.0. Based on the research results, it can be concluded that leadership, motivation, and work environment have a positive and significant effect on employee performance. The better the leadership implemented, the higher the motivation provided, and the more supportive the work environment, the better the employees’ performance will be, as they feel valued, enthusiastic, and able to work with focus and productivity in a comfortable and conducive atmosphere. Leaders who are firm yet supportive can foster a sense of appreciation and work loyalty, strong motivation encourages enthusiasm and commitment in completing tasks, and a favorable work environment enhances concentration and work spirit. Keywords:Leadership, Motivation,Worknvironment, Employee Performance
Analisis Perbandingan Kinerja Keuangan Pada PT. Vale Indonesia Tbk dan PT. Aneka Tambang (Persero) Tbk Yang terdaftar di Bursa Efek Indonesia Agussalim, Wahdania; Mus, Abdul Rahman; Zaenal, Muhammad Ashoer
Center of Economic Students Journal Vol. 5 No. 1 (2022): January-Maret (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/y27va330

Abstract

Penelitian ini berjudul Analisis Perbandingan Kinerja Keuangan pada PT Vale Indonesia Tbk dan PT Aneka Tambang (Persero) Tbk yang Terdaftar di Bursa Efek Indonesia, dan dibimbing oleh Abdul Rahma Mus serta Muhammad Ashoer Zaenal. Penelitian ini bertujuan untuk menganalisis dan membandingkan kinerja keuangan PT Vale Indonesia Tbk dan PT Aneka Tambang (Persero) Tbk yang merupakan perusahaan sektor pertambangan dan terdaftar di Bursa Efek Indonesia. Variabel yang digunakan dalam penelitian ini meliputi rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas. Populasi dalam penelitian ini adalah perusahaan industri pertambangan yang terdaftar di Bursa Efek Indonesia, dengan sampel penelitian terdiri dari PT Vale Indonesia Tbk dan PT Aneka Tambang (Persero) Tbk. Metode analisis yang digunakan adalah uji beda rata-rata dengan pendekatan independent sample t-test pada tingkat signifikansi sebesar 5 persen. Hasil penelitian menunjukkan bahwa rasio likuiditas, rasio solvabilitas, dan rasio aktivitas memiliki perbedaan yang signifikan antara PT Vale Indonesia Tbk dan PT Aneka Tambang (Persero) Tbk. Sementara itu, rasio profitabilitas tidak menunjukkan perbedaan yang signifikan antara kedua perusahaan tersebut.
Dampak Pandemi COVID-19 terhadap Profitabilitas PT Indofood CBP Sukses Makmur Tbk: Analisis Pra dan Pasca Krisis pada Periode 2020–2024 di Bursa Efek Indonesia Aulia, Esthie; Mus, Abdul Rahman; Razak, St. Rahmi
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/shzz0959

Abstract

Penelitian ini bertujuan untuk mengevaluasi dan menganalisis kinerja profitabilitas PT Indofood CBP Sukses Makmur Tbk selama periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan rasio profitabilitas sebagai alat analisis, meliputi Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE). Data yang digunakan berasal dari laporan keuangan perusahaan yang dipublikasikan melalui Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa tingkat profitabilitas perusahaan selama periode pengamatan mengalami fluktuasi pada setiap indikator yang dianalisis.
LEARNING QUALITY MANAGEMENT AT SMP DARUL ARQAM GOMBARA MAKASSAR Martini, Martini; Mus, Abdul Rahman; Hakim, Ahmad; Syahid, Akhmad
Jurnal Diskursus Islam Vol 9 No 3 (2021): December
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v9i3.23983

Abstract

This study examined in depth the management of learning quality by looking at the four management components, namely Planning, Organizing, Actuating, and Controlling (POAC) at SMP Darul Arqam Gombara Makassar. The research uses a qualitative phenomenological approach, with the type of research being a multi-site study. Data collection techniques through questionnaires, interviews, observation and documentation. The data were analyzed using an interactive analysis model consisting of data collection, data reduction, data presentation, verification, and conclusions. This study indicates that learning quality management at SMP Darul Arqam Makassar is implemented through four steps. First, learning planning according to Process Standards with innovative and accelerated curriculum content with the demands of the current education "market" and designed in an integrated manner between academic and non-academic activities based on progress and superiority. Second, learning organizations with well-placed resources integrated academic and non-academic schedules and internal institutional support for human resource development. Third; implementation of learning supported by competent and professional educators; adequate learning media; innovation in facilitating active, creative, fun learning; and an objective and accountable scoring system. Fourth, learning supervision by an objective and transparent performance appraisal system, internal and external supervisors with integrity.
THE IMPLEMENTATION OF AUTOCRATIC AND CHARISMATIC LEADERSHIP MODEL AT ISLAMIC HIGHER EDUCATION IN AN ISLAMIC BOARDING SCHOOL ENVIRONMENT (STUDY AT STAI DDI MANGKOSO) Arif, Muthahhir; Ramli, Mansyur; Mus, Abdul Rahman; Bunyamin, Andi
Jurnal Diskursus Islam Vol 9 No 3 (2021): December
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v9i3.24761

Abstract

Leadership in the pesantren environment has an interesting dynamic. This environmental base is generally religious with leadership that is patronized by religious leaders such as kyai, then stereotypes are built in people's understanding that the kyai is the sole leader in a pesantren, or it is common for every pesantren to be cared for and led by a kyai who makes the position of this leader the single colour of leadership. in the pesantren environment. This research is interactive qualitative research with descriptive quantitative analysis. Data retrieval used questionnaires, historical data that already exists. This study used data collection techniques using observation, questionnaire, interview, and documentation techniques. The validity of the research data was checked by using triangulation. The results show that the autocratic leadership model sees the organization as a mechanical tool and all decisions are in the hands of the leader, while the charismatic leadership model can include believing the truth from the leader, accepting what the leader says without asking, carrying out tasks based on the awareness and direction of the leader, encouraging employees in achieving the mission of the institution, encouraging employees to improve performance.
Co-Authors Agussalim, Wahdania Ahmad, Syafira Amir Mahmud Arfah, Aryati Arif, Muthahhir Asad, Ajmal Aulia, Esthie Bunyamin, Andi Damis, Hasanuddin Dani, Ibrahim Darwanto Darwanto Darwis Lannai Dhani, Ibrahim Dzuljalali , Dzuljalali Fatmawati Fatmawati Gaffar, M.Arqam Hakim, Ahmad Hamzah Ahmad, Hamzah Hamzah, Fyrda Faradyba Imaduddin, Imaduddin Irma Irma Junaid, Asriani Luthfiyyah, Luthfiyyah M, Nurul Ilmy Maharani, Tini Manggazali, Andi Rifqia Putri Utami Martini Martini Muaqilah, Nurul Muchlis Muchlis Muslim Muslim Nina Triana Nur Alam Nur, Andi Nirwana nurliah, nurliah Nurpadillah, Nurpadillah Nurul Huda Nurwanah, Andi Nurwinda azis Purnama, Hukma Ratu Rafiuddin Rahman, Karlina Ghazalah Rahman, Moch Ridho Ghazali Rahmi Nur Islami Ramlawati Ramli S Ramli, Mansyur Razak, St. Rahmi Serang , Serlin Shaleh, Musliha Sidik Tjan, Julianty Su'un, Muhammad Suriyanti, Suriyanti Syahid, Akhmad SYAMSU ALAM Syukur, Sri Rahayu Umrah, Utari Nur Zaenal, Muhammad Ashoer