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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal PENA : Penelitian dan Penalaran Jurnal Mirai Management Jurnal SOLMA JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JURNAL MANAJEMEN BISNIS Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Pengabdian Dharma Laksana Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Amnesty: Jurnal Riset Perpajakan Jurnal Ekuilnomi Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Teknologi dan Manajemen Industri Terapan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi dan Bisnis International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference AT-TAKLIM: Jurnal Pendidikan Multidisiplin Masterpiece Journal Society Service Insight Jurnal Penelitian IPTEKS Balance: Jurnal Ekonomi
Masrullah, Masrullah
Universitas Muhammadiyah Makassar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Kinerja Badan Usaha Milik Desa Dalam Meningkatkan Pendapatan Asli Desa Masrullah Masrullah; Nur Tang; Ismail Badollahi; Ismawati Ismawati
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.587

Abstract

Penelitian ini bertujuan untuk mengetahui untuk mengetahui Kinerja BUMDes terhadap peningkatan Pendapatan Asli Desa pada Desa Laccori Kecamatan Dua Boccoe Kabupaten Bone. Jenis penelitian ini adalah dengan menggunakan pendekatan kualitatif yang berjenis studi kasus. Sumber data yang digunakan dalam penelitian ini adalah sumber data primer dan data sekunder. Sumber data primer diperoleh melalui wawancara dan sumber data sekunder diperoleh dari dokumen-dokumen yang terkait informan dan penelitian ini adalah Kepala Desa, Ketua BUMDes Laccori, Bendahara BUMDes Laccori, dan perwakilan tokoh masyarakat di Desa Laccori. Hasil dari penelitian ini adalah bahwa Kinerja BUMDes Laccori dalam meningkatkan Pendapatan Asli Desa (PAD) pada desa Laccori belum memadai dilihat dari sistem pengelolaan dan proses pelaksanaan program BUMDes Laccori yang belum memenuhi beberapa prinsip pengelolaan BUMDes diantaranya prinsip Transparansi dan sosialisasi serta prinsip profesionalisme yang dimiliki oleh pengurus BUMDes masih sangat kurang.
Comprehensive Analysis of Financial Performance and Profit Growth Prediction of PT. Rizky Maharani Inhil 2019-2021 Muchran, Muchriana; Masrullah, Masrullah; Palaguna, Andi Hilaluddin
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15661

Abstract

This study aims to comprehensively analyze the financial performance and predict the profit growth of PT. Rizky Maharani Inhil from 2019 to 2021 through the analysis of financial ratios. The data analyzed comprises the financial statements of PT. Rizky Maharani Inhil for the years 2019 to 2021. The company must maintain healthy and efficient financial performance to generate profits and enhance its achievements. The research method employed involves financial ratio analysis, including liquidity ratios, solvency ratios, profitability ratios, and activity ratios, along with Time Series Analysis to predict profit growth. The results of this study indicate that, based on the liquidity ratio proxied by the Current Ratio, the company's financial performance condition is favorable for profit growth. Similarly, the solvency ratio proxied by the Debt to Total Equity Ratio and the profitability ratio proxied by Net Profit Margin both show that the company's financial performance is conducive to profit growth. However, the activity ratio proxied by Total Assets Turn Over reveals that the company's financial performance is not favorable for profit growth.
The Influence of Good Corporate Governance on Investment Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) Badollahi, Ismail; Masrullah, Masrullah; Angelita, Anggi; Ismawati, Ismawati
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8992

Abstract

This study explains the effect of Good Corporate Governance on Investment Risk. Good Corporate Governance indicators used in this study include: Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4) and Investment Risk. The method used in this research is to use multiple linear regression analysis. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The research sample used purposive sampling method with predetermined criteria. The purpose of this study was to determine whether a company's good corporate governance affects investment risk. The results of this study indicate that good corporate governance includes: Managerial Ownership has a negative and insignificant effect on investment risk, Institutional Ownership has a negative and insignificant effect on Investment Risk, the Independent Board of Commissioners has a negative and significant effect on Investment Risk and the Audit Committee has a negative effect on Investment Risk
Analysis Of Accounting Information System In Atm Transaction Process At Pt Bank Rakyat Indonesia (Persero) Sarda, Sultan; Masrullah, Masrullah; Putra, Anastasia Eka; Anggraeni, Reski
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7282

Abstract

This study aims to determine the Role of Accounting Information Systems in the ATM Transaction Process at PT. Bank Rakyat Indonesia Makassar Branch Mangasa Unit. This research was conducted at BRI tbk Mangasa Unit from December 2020 to January 2021. The analytical method used is descriptive qualitative. The results of the study indicate that the transaction accounting information system at ATM machines is supported by an information system that uses technological sophistication in an effort to reduce errors and supervision in the use of accounting information systems on ATM machines
The Influence of Investment Opportunity Set and Profitability On Dividend Policy of LQ-45 Companies Listed On The IDX Adziem, Faidul; Masrullah, Masrullah; Sukara, Salsabila
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14374

Abstract

The size of the dividend to be distributed by the company depends on the policies of each company. Companies in receiving investment from investors usually use Investment Opportunity Set (IOS) decision proxies. In addition, investors sometimes look at the percentage level of the company's profitability in order to assess the level of profit that the company gets before making an investment. This study aims to obtain empirical evidence of the effect of Investment Opportunity Set (IOS) and Profitability on Dividend Policy. The population in this study are companies that are included in the LQ-45 for the 2019-2021 period. The sample was selected using purposive sampling in order to obtain 21 observation samples. The analysis technique used in this study uses a panel data regression model using the SPSS version 25 research tool. The results of this study indicate that Investment Opportunity Set (IOS) has no significant effect on Dividend Policy with a significance value of 0.6450.05. As for Profitability, it has a significant effect on Dividend Policy with a significance value of 0.010 0.05
The Effect of Cost Leadership Strategy and Differentiation on Company Performance in the Silk Cloth Industry, Wajo Kampoeng BNI District Masrullah, Masrullah; Adziem, Faidul; Nasrun, Muhammad; Yanti, Reski
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12310

Abstract

This study aims to investigate the influence of cost leadership and differentiation strategies on the performance of companies operating in the silk fabric industry in Wajo Kampoeng district, BNI. The research adopts a quantitative approach. The study population consists of all employees within the silk fabric industry in Wajo Kampoeng Regency, BNI. Primary data was collected through the distribution of questionnaires to 30 respondents. The research instrument utilized the Likert Scales method, and data analysis was conducted using the Social Science Application Statistics Packages (SPSS) version 25. The research findings indicate that (1) the variable representing the cost leadership strategy has a significantly positive impact on company performance, and (2) the differentiation strategy variable also significantly influences company performance. Based on these results, it can be concluded that both cost leadership and differentiation strategies play crucial roles in enhancing company performance within the silk fabric industry. These findings provide valuable insights for businesses in this sector, highlighting the importance of strategic management in achieving and sustaining competitiveness and success.
The Influence of CEO Narcissism and Sustainability Reporting on Tax Avoidance: Exploring Institutional Ownership as a Moderating Variable Ahmad Muhlis; Mira; Masrullah
Jurnal Manajemen Bisnis Vol. 11 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i1.741

Abstract

The decrease in CEOs' tax avoidance can be attributed to the absence of sustainability activities within the company, which consequently leads to decreased economic stability. In the contemporary business landscape, companies are mandated to provide Sustainability Reporting. This study employed purposive sampling, resulting in a sample of 43 companies selected based on specific criteria. The objective of this research was to examine the impact of CEO Narcissism and Sustainability Reporting on tax avoidance, with institutional ownership serving as a moderating variable listed on the IDX (Indonesia Stock Exchange). The data analysis methods included Descriptive Statistics, Classic Assumption Tests, Multiple Linear Regression Analysis with Moderated Regression Analysis, and hypothesis testing. The findings revealed that: 1) CEO Narcissism showed no significant effect on tax avoidance, 2) Sustainability Reporting had a significant impact on tax avoidance, 3) institutional ownership did not moderate the relationship between CEO Narcissism and Tax Avoidance, and 4) institutional ownership moderated the relationship between Sustainability Reporting and Tax Avoidance.
EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN TEMPAT WISATA PADA PENDAPATAN ASLI DAERAH KABUPATEN MAROS Masrullah, Masrullah
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4405

Abstract

This study aims to provide an overview of the effectiveness of ollecting local taxes on hotel taxes and tourist attractions in the 2013 maros regency financial institutions up to 2017. To achieve the purpose of this study, the research method used is qualitative field research or failed research with a descriptive approach that provides a clear picture of the problem of the problem under study, interpret and explain the data systematically obtained from the office of the regional finance agency in maros regency, which is conducting interviews with respondents containing sstatements. Based on the results of local tax collection it can be concluded that the level of effectiveness of hotel and tourist tax revenues in maros regency is not effective and is quite effective with achievement rates covering 100%. In hotel tax receipts ini 2013 to 2017 maros regency has been effective at 118,408% and tax revenue can be as early as 2013 to 2017 effective 72,00%.
Effect of Progressive Vehicle Tax on Receipt of Motorized Vehicle Transfer Fees Masrullah, Masrullah; M, Satriani.
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9341

Abstract

This study aims to determine the Effect of Progressive Tax on Motor Vehicles on Receipts of Transfer of Ownership Fees for Motorized Vehicles. The location of this research was conducted in Barru Regency, South Sulawesi Province. The method used in this research is quantitative research using secondary data and hypothesis testing is done using simple linear regression analysis. The statistical test analysis used is the t test to provide how much influence the independent variable has on the dependent variable. The result of this study is that progressive tax has no effect on the receipt of transfer fees for motorized vehicles because due to the rise and fall of progressive tax revenues in 2018 to 2019, a progressive tax rate has been applied with the amount of transfer fees on motor vehicles decreasing.
PENERAPAN SELF ASSESSTMENT SYSTEM DALAM MENINGKATKAN KESADARAN ATAS KEPATUHAN MEMBAYAR PAJAK DIKABUPATEN GOWA Masrullah, Masrullah; Asriati, Asriati; Alfiah S, Nur Reski
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.v4i1.5304

Abstract

This type of research is a qualitative descriptive study. Where the research is carried out in the field and the survey is directly in the place to be studied. The results of the research on the realization of tax reporting using the Self Assessment System at the Gowa Regency Revenue Agency in 2018, the tax revenue was IDR 11,056,558,000 out of 326 total tax receipts registered with the SPT. And so, in 2019 the tax revenue was IDR 13,870,577,200 out of the 181 total tax revenues registered in the SPT. Therefore, the percentage of tax compliance achieved by the Regional Revenue Agency of Gowa Regency in 2018-2019 was 49.16%.
Co-Authors A. Tenri Syahraeni Achsanuddin UA, Anur Adziem, Faidul Ahmad Imam Meilana Ahmad Muhlis Alfiah S, Nur Reski Amran Amran Andi Arifwangsa Adiningrat Andi Arman Andi Nur Alamsyah Arsyad Angelita, Anggi Anggoro KR, M. Yusuf Alfian Rendra Anggraeni, Reski Arfanuddin, Arfanuddin Arifin Rani Asdar Asdar Asriati Asriati, Asriati Audry Aulia Nafasya Badollahi, Ismail Buyung Buyung Darwin , Khadijah Dina Aulia Endang Winarsih Hakib , Andi Idra Wahyuni Indriana Ismail Badollahi Ismawati Ismawati Ismawati Ismawati Ismawati Khadijah Darwin M, Satriani. M. Su'un Mappa, Muhammad Rizal Mar'ah Mp, Awalin Syayidah Mardiana Mardiana Mira Mira Mira Mira Mira Mubarak , Akbar Muchran, Muchriady Muchriana Muchran Muh. Arsyad Muh. Sari Sam Muhammad Agus Muljanto Muhammad Nasrun Muhammad Nur Abdi Muhe, Arniati Mukminati Mursalim Mursalim Mursalim, Nur Ainun Muryani Arsal Muttiarni Muttiarni Nasrullah Nasrullah Nur Tang Nurbaya Nurbaya Nurfadillah, Asti Nurinaya Nurjannah Tawakkal Palaguna, Andi Hilaluddin Pratiwi, Putri Ayulia Putra, Anastasia Eka Rahmi Rahmi Resky Andriyanto Hasanuddin Rismayanti Sahrullah Sahrullah Sahrullah Saida Said sarda, Sultan Sarman Saskia, Saskia Sitti Marhumi Sri Mulyaningsih Sukara, Salsabila Sultan sarda Syamsuddin Syamsuddin Syartini Indrayani Wahyu Setiawan Warda Warda Winarsih, Endang Yanti, Reski Yasril Hidayat Yusuf. K, Muhammad Zulaeha, Sitti