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Mursalim Mursalim
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PENGARUH PERSEPSI NASABAH TERHADAP KEPUTUSAN PENGAMBILAN PEMBIAYAAN MURABAHAH PADA BANK SULSELBAR CABANG SYARIAH MAKASSAR Lukytta Gusti Acfira; Mursalim Mursalim; Amiruddin H
Jurnal Mirai Management Vol 5, No 3 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i3.699

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh persepsi nasabah terhadap pengambilan pembiayaan murabahah pada bank syariah. Variabel yang digunakan dalam penelitian ini yaitu pengetahuan nasabah (X1), kualitas dan layanan (X2), reputasi bank (X3), dan tingkat nilai margin (X4) sebagai variabel bebas, dan pengambilan pembiayaan murabahah (Y) sebagai variabel terikat. Penelitian ini menggunakan data primer dimana metode pengambilan data menggunakan metode kuesioner disebar salah satu kantor perbankan di kota Makassar yaitu Bank Sulselbar Cabang Syariah Makassar. Jumlah sampel yang datanya berhasil diolah yaitu sebanyak 30 responden. Metode pemilihan sampel yang digunakan yaitu metode accidental sampling dimana metode ini memilih sampel berdasarkan kebetulan. Survey dilakukan dari bulan Agustus hingga Oktober 2019. Teknik analisis data yang digunakan yaitu uji t. Data dianalisis dengan menggunakan program SPSS. Hasil dari pengujian hipotesis didalam penelitian ini menunjukkan bahwa: (1) variabel pengetahuan nasabah berpengaruh positif dan signifikan terhadap keputusan pengambilan pembiayaan murabahah, (2) kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pengambilan pembiayaan murabahah, (3) reputasi bank berpengaruh positif dan signifikan terhadap keputusan pengambilan pembiayaan murabahah, (4) tingkat nilai margin berpengaruh tetapi tidak signifikan terhadap keputusan pengambilan pembiayaan murabahah Kata kunci: pengambilan pembiayaann murabahah, pengetahuan nasabah, kualitas dan layanan, reputasi bank, tingkat nilai margin.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Masrullah Masrullah; Mursalim Mursalim; M. Su'un
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.40

Abstract

This study aims to analyze the influence of ownership of institutions, independent commissioners, leverage and sales growth on tax avoidance at Manufacturing companies in the Indonesia Stock Exchange.The type of data used in this study is quantitative data in the form of data in the form of numbers in the form of financial statements on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2016. While the data analysis method used is multiple linear regression. The population in this study is 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 18 companies, the period of 2014 to 2016. The sample technique used was purposive sampling.The results of this study indicate that institusional ownership and independent commissioner variables have no significant effect on tax avoidance. While leverage and sales growth variables have a significant effect on tax avoidance carried out on consumer goods sector companies in the period 2014 to 2016.
Doa dalam Perspektif al-Qur’an Mursalim Mursalim
Al-Ulum Vol. 11 No. 1 (2011): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.142 KB)

Abstract

Prayer is part of the remembrance. As a petition, the prayer in religion is positioned as part of a means to draw closer to God. Thus, prayer to God for those who believe more to a condition that can provide sikaf optimistic, contented heart, and a sense of calmness in the soul, thus providing an inner strength in dealing with various problems. Prayer to God for granted-at least not in the Koran, there are several requirements that must be met by a person who prays, the response to this call and full of conviction petition, only to God, an attitude ‘tawadhu’ (not too louder voice), and pray to God by using His names.
Tafsir Al-Qur’an Al-Karim Karya MUI Sul-Sel Mursalim Mursalim
Al-Ulum Vol. 12 No. 1 (2012): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.394 KB)

Abstract

Tafsir Bugis, which compiled by the Indonesian Ulema Council (MUI), existed within South Sulawesi among Bugis people to fill the lack of literature in Bugis area; therefore, the Qur'an can be understood by ordinary people who do not understand or know Latin language (i.e. Malay) or Arabic interpretation. This includes commentary Tafsir al-Qur'an Bugis completed a 30 chapters written by Bugis interpretation AG. Daud Ismail. The methodology of the tafsir is using the tahlily method through textual forms and the way its construction is not very merely affiliated schools of philosophy and its schools of fiqh.
Pemikiran Teologi Ulama Bugis dalam Tafsir Al-Qur’an Bahasa Bugis Mursalim Mursalim
Al-Ulum Vol. 18 No. 2 (2018): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1722.09 KB) | DOI: 10.30603/au.v18i2.552

Abstract

This research tried to explain the interpretation of theological verses in Alquran as the work of Bugis parsons who organized by Indonesian Parsons Council (MUI) of South Sulawesi. They wrote the interpretation of theological verses in Alquran and titled the book Tafsir Bahasa Bugis 30 Juz, by using Bugis language and Lontara (letters to write Bugis language). This research identified the types of anthropomorphism of Alquran interpretation which followed by the Bugis parsons, either they tend to follow Asy’ariyah group, to follow Mu’tazilah group. The research found that in interpreting theological verses into Bugis language, the Parsons of MUI in South of Sulawesi followed the Asy’ariyah group approach. They followed this approach in order to enable the reader to understand the concept of theological in Alquran which believe that God is the only one and He is not the same with His creature. However, in other verses interpretation, they tried to explain the God existence rationally.
Persamaan Struktural: Aktivisme Institusi, Kepemilikan Institusional dan Manajerial, Kebijakan Dividen dan Utang Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigated the simultaneity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial ownership, dividend, and debt policy are determined simultaneously as each of the variables is hypothesized to decrease agency problem. Furthermore, the research is aimed at examining the effect of institution activism, ownership structure by institutional and managerial ownership on the financing decisions by dividend and debt policy. The research tested hypotheses by using Hausman’s specification test and two-stage least squares test. Hypotheses testing was conducted by using research sample of 70 manufacture company the registered in the Indonesia Stock Exchange during the years of 2000-2006. The samples determined by using a purposive sampling method. The research tested one hypothesis by Hausman’s specification test and the research result shows that institution activism, institutional and managerial ownership, dividend and debt policy are determined simultaneously to decrease agency problem.The research tested other hypotheses by two-stage least squares test. The research results shows that institutional ownership has a significant affects on the dividend and negative significant affects on the debt policy. Further results, that institution activism has a significant affects on the debt policy and institutional ownership, and that managerial ownership negative significant affects on the institution activism. Other result, that relationship a substitute between the institutional and managerial ownership. On the contrary, result shows that institution activism does not have a significant affects on the dividend policy, and the managerial ownership do not have a significant affects on the dividend and debt policy. Finally, this study shows that dividend policy do not have a significant affects on the debt policy.Keywords:    agency problem, institutional activism, institutional and managerial owner¬ship, dividend and debt policy.
Identifikasi Perilaku Perataan Laba Melalui Berbagai Konsep Laba Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of the paper is to identify income smoothing by the four income concepts: operating income, income from operations, income before extraordinary items and net income. This research using research sample of 151 the manufacture company registered in Indonesia Stock Exchange during the years of 1999-2007. The samples determined by using a purposive sampling method.The research results shows that 58 (38,41%) the firm identified as an income smoother by operating income and 69 (45,70%) the firm identified as an income smoother by income from operations and 67 (44,37) by income before extraordinary items. Further results show that 47 (31,13%) the firm identified as an income smoother by net income and 24 (15,89%) the firm identified as an income smoother by the four income approach simultaneously; operating income, income from operations, income before extraordinary items and net income. Finally, this study shows that 95 (62,91%) the firm identified as an income smoother during the research period.Keywords:    income smoothing, operating income, income from operations, income before extraordinary items dan net income
Sistem Pengendalian Internal dan Good Corporate Governance Terhadap Kualitas Laporan Keuangan PT. Hadji Kalla Toyota Ummu kalsum; Mursalim Mursalim; Sulastri Sulastri; Edy Susanto
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i2.977

Abstract

AbstrakFenomena hambatan pada objek penelitian yang terjadi keterlambatan terhadap pemesanan barang dari Gudang serta kendala lain dalam lingkup internal perusahaan yaitu adanya keterlambatan pelaporan keuangan dari waktu yang telah ditentukan oleh perusahaan. Tujuan penelitian ini untuk menganalisis tingkat pengaruh dua variabel yaitu sistem pengendalian internal dan Good Corporate Governance terhadap kualitas pelaporan keuangan PT. Hadji Kalla Toyota. Metode penelitian yang dilakukan dengan pendekatan kuantitatif serta pengumpulan data melalui kuesioner dengan jumlah 69 responden, analisis data dilakukan melalui regresi linear berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal berpengaruh positif dan signifikan sedangkan good corporate governance berpengaruh positif tidak signfikan terhadap pelaporan keuangan. Kata Kunci: Sistem Pengendalian Internal; Good Corporate Governance; Kualitas Laporan Keuangan. AbstractThe phenomenon of obstacles in the object of research that occurs delays in ordering goods from the warehouse and other obstacles within the company's internal scope, namely the delay in financial reporting from the time determined by the company. The purpose of this study was to analyze the level of influence of two variables, namely the internal control system and Good Corporate Governance, on the quality of the financial reporting of PT. Hadji Kalla Toyota. The research method is carried out with a quantitative approach and data collection through a questionnaire with 69 respondents; data analysis is carried out through multiple linear regression. The results showed that the internal control system had a positive and significant effect, while good corporate governance had a positive and insignificant effect on financial reporting. Keywords: Internal Control System; Good Corporate Governance; Financial Report Quality.
PENGARUH KARAKTERISTIK PERSONAL, POSTUR MOTIVASI DAN LINGKUNGAN SOSIAL TERHADAP KEPATUHAN WAJIB PAJAK Rezki Yunita Apriani R; Mursalim Mursalim; Fadliah Nasaruddin
Jurnal Mirai Management Vol 5, No 3 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i3.718

Abstract

Penelitian ini bertujuan : (1) Untuk menguji dan menganalisis karakteristik personal berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (2) Untuk menguji dan menganalisis postur motivasi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (3) Untuk menguji dan menganalisis lingkungan sosial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Data yang digunakan adalah data primer. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Kuesioner dibagikan kepada 100 wajib pajak KPP Makassar Selatan orang pribadi pada KPP Makassar Selatan. Data analisis dengan dengan menggunakan analisis regresi berganda dengan bantuan SPSS versi 23.00. Hasil dari penelitian ini menunjukkan bahwa karakteristik personal, postur motivasi, lingkungan sosial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi pada KPP Makassar Selatan. Kata-kata Kunci : Karakteristik personal, Postur motivasi, Lingkungan sosial, Kepatuhan Wajib Pajak
INOVASI PROGRAM PEMBINAAN LALU LINTAS DAN ANGKUTAN JALAN RAYA DI KABUPATEN KUTAI TIMUR Mursalim Mursalim
ADMINISTRASI PUBLIK Vol 2, No 2 (2018)
Publisher : ADMINISTRASI PUBLIK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.784 KB)

Abstract

Penelitian ini bertujuan ini untuk mengetahui Inovasi Program Pembinaan Lalu Lintas dan Angkutan Jalan Raya di Kabupaten Kutai Timur. Metode penelitian yang digunakan yaitu pendekatan kualitatif dengan tipe penelitian fenomenologi dengan pengumpulan data yang diperoleh melalui observasi, wawancara, dan dokumentasi. Proses analisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa ide inovasi program ini bertujuan mengarahkan terwujudnya etika berlalu lintas melalui upaya pembinaan, dinas perhubungan memerlukan kerjasama dengan masyarakat dalam rangka mewujudkan masyarakat yang tertib berlalu lintas dan perubahan secara instan tidak dapat terjadi melalui program ini namun memerlukan waktu untuk para siswa mengimplementasikan tertib berlalu lintas di kehidupan bermasyarakat karena program ini bersifat preventif atau pencegahan. Ada sikap antusiasme para siswa terhadap program Pelajar Bidang LLAJR dari kegiatan yang dikuti itulah ada stimulus untuk menjadikan sikap tertib sebagai budaya. Pada struktur sosial menunjukkan bahwa terdapat upaya untuk menyentuh struktur sosial masyarakat terutama siswa SMA dengan pendekatan yang unik seperti menampilkan video edukasi yang menghibur tapi tetap mengedepankan pendidikan, serta ada pemberian penghargaan bagi siswa pelopor lalu lintas, dan faktor persepsi masyarakat menunjukkan bahwa upaya edukasi yang tidak dapat langsung dirasakan dampaknya di lingkungan masyarakat namun membutuhkan proses untuk dilaksanakan setiap harinya oleh para siswa.
Co-Authors Abdul Waris Amiruddin H Andi Ani Sulistiani Apriyati Hutami Aris Badara Artati Artati Ayu Gusti Basri Modding Busman Busman Deddy Amrand Diah Ayu Gustiningsih Edy Susanto Fadliah Nasaruddin Hastang Hastang Junaedi Muhidong La Ode Muhammad Nur Rahim Lisa Indrajaya Lukytta Gusti Acfira M. Su'un Masrullah, Masrullah Misbahuddin Misbahuddin Muhammad Birusman N Muhammad Nasir Muhammad Nasir Muhammad Su'un Mutmainna Mutmainna Nur Alamzah Nurfitriani Arifin Nurhawa Nurhawa Rahman Rahman Rezki Yunita Apriani R Sahlan Sahlan Sitti Hadijah St Hadijah Sulastri Sulastri Syahida Djasang Ummu Kalsum Widarti Widarti Yogi Hady Afrizal Zainuddin Zainuddin Zeny Lilla Mewaty