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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal PENA : Penelitian dan Penalaran Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SOLMA Pendas : Jurnah Ilmiah Pendidikan Dasar 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 Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ekuilnomi Economics and Digital Business Review Buletin Poltanesa INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Kajian Dan Penalaran Ilmu Manajemen Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang 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 Amnesty: Jurnal Riset Perpajakan Jurnal Ekonomi dan Bisnis (Jebi)
Masrullah, Masrullah
Accounting Department, Faculty Of Economics And Business, Muhammadiyah University Of Makassar
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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Factors In The Aspect Of Regional Financial Management Regarding The Budget Over Remains (Silpa) At The Gowa District Education Service Saskia, Saskia; Sultan Sarda; Masrullah, Masrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.184

Abstract

This type of research uses a descriptive method with a qualitative approach, which aims to determine the factors in the Regional Financial Management Aspect of the Surplus Budget Calculation (SILPA) at the Gowa Regency Education Office. This research was carried out at the Gowa Regency Education Office which took place from 30 April 2024 to 30 May 2024. This sample was taken from the Gowa Regency Education Office. The types of data used in this research are secondary data and primary data. Data collection was carried out by observation, interviews and documentation. In this research, the data sources used in data collection include subject data, physical data, documentary data. The research instruments used in this research used survey, observation and literature review methods. Based on the research results, data was obtained through in-depth interviews, observations and documentation, where all the informants who conducted in-depth interviews were the head of the Gowa Regency Education Office, Head of the General and Personnel Subdivision, Head of the Financial Accounting Subdivision and Secretary of the Gowa Regency Education Office regarding factors. Factors in the Regional Financial Management Aspect of Over Remaining Budget Calculations (SILPA) at the Gowa Regency Education Service which was discussed previously, the author draws the conclusion that with careful planning, structured administrative records, and increasing human resource competency, the Gowa Regency Education Office has made efforts to reduce the occurrence of SILPA.
Analysis Of Financial Planning On The Sustainability Of Msme Businesses Rahmi, Rahmi; Sultan Sarda; Masrullah, Masrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.197

Abstract

The purpose of this study is a type of quantitative research with the aim of determining the influence of financial planning in maintaining the sustainability of the MSME business in Makassar City. This sampling uses random sampling techniques from MSME actors in Makassar City who meet the criteria we determine. The type of data used in this study is quantitative data obtained from questionnaires that are shared and have a relationship with the problem under study. Data collection was carried out by observation, interviews and distribution of questionnaires. In this study, the data axis used in data collection includes primary data and secondary data. The research instrument used in this study is the Likert scale. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 22 application regarding the influence of financial planning in maintaining the business continuity of MSMEs in Makassar City, the author draws a conclusion that financial planning has a positive and significant influence on business continuity. Good financial planning will influence MSME players in running their businesses and opening new branches.
The Effect of Financial Ratios on Profit Growth in Food and Beverage Companies Listed on the Indonesia Stock Exchange Sarman Sarman; Idra Wahyuni; Masrullah, Masrullah
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.233

Abstract

The purpose of this research is to collect data that shows how various financial ratios affect company profit growth. Some of the ratios used in the analysis are the Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Total Asset Turnover (TATO), and Profit Growth (Y). The study covers the period from 2021 to 2023 and is limited to food and beverage companies listed on the Indonesia Stock Exchange. Eighteen companies were sampled in this research. The t-test was used to test hypotheses, with classical assumption tests and multiple linear regression models employed for data analysis. The partial investigation shows that the Current Ratio (CR) does not significantly affect profit growth, while Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO) do have a significant impact. The Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO) are used as independent variables, while Profit Growth (Y) is the dependent variable in this study
Pengaruh Good Corporate Governance Terhadap Pengungkapan Informasi Lingkungan Perusahaan Properti Yang Listing di BEI Arifin Rani; Mira; Masrullah
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 1 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Januari)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i1.114

Abstract

Arifin Rani (2024). Pengaruh Good Corporate Governance Terhadap Pengungkapan Informasi Lingkungan Perusahaan Properti yang Listing di BEI pada Bursa Efek Indonesia yang beralamat di Galeri Investasi BEI-Universitas Muhammadiyah Makassar, dibimbing oleh Mira dan Masrullah. Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance dengan indikator variabel Kepemilikan Institusional, Dewan Komisaris Independen, Dewan Direksi dan Komite Audit terhadap Pengungkapan Informasi Lingkungan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 69 sampel Perusahaan properti yang akan diolah. Pengumpulan data diperoleh dari laman resmi Bursa Efek Indonesia www.idx.co.id. Hasil dari pengumpulan data tersebut telah di uji asumsi klasik berupa asumsi normalitas, asumsi multikolinearitas dan asumsi heteroskedastisitas. Teknik regresi linier berganda. Data dianalisis menggunakan program SPSS versi 26. Hasil penelitian menunjukkan bahwa Pengaruh Good Corporate Governance berpengaruh signifikan terhadap Pengungkapan Informasi Lingkungan pada Perusahaan properti di Bei Periode 2020-2022.
Audit Fee Stickiness, CEO Narcissism, and Tax Avoidance in IDX-Listed Manufacturing Firms (2020–2022) Mira, Mira; Masrullah, Masrullah; Mursalim, Nur Ainun
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the relationship between audit fee stickiness, CEO narcissism, and tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Audit fee stickiness occurs when changes in expected audit fees do not align proportionally with actual audit fee changes. CEO narcissism, characterized by excessive self-admiration and a strong desire for dominance, can influence corporate decision-making, including tax avoidance strategies. Tax avoidance, often viewed as strategic tax planning, aims to minimize corporate tax liabilities while complying with tax regulations. Using a quantitative approach, this study employs multiple regression analysis to assess the impact of CEO narcissism on tax avoidance and the moderating effect of audit fee stickiness. The findings indicate that narcissistic CEOs tend to engage in aggressive tax planning, increasing the likelihood of tax avoidance. Additionally, audit fee stickiness moderates this relationship, as firms with high audit fee stickiness exhibit lower levels of tax avoidance due to stronger auditor oversight. The study further reveals that tax savings from avoidance strategies affect cost stickiness, with implications for managerial decision-making. These results highlight the importance of understanding CEO personality traits in corporate governance and tax strategies. Regulators and auditors should consider CEO psychological factors when assessing tax compliance risks. Furthermore, firms should balance cost efficiency and ethical financial practices to maintain long-term sustainability and corporate reputation. This study contributes to the literature on tax avoidance, audit fee behavior, and the role of executive characteristics in financial decision-making.
The Influence Of Profitability On The Stock Price Of Construction Companies Listed On The Indonesia Stock Exchange For The Period 2019-2023 Ahmad Imam Meilana; Syamsuddin Syamsuddin; Masrullah Masrullah
Jurnal Ekuilnomi Vol. 7 No. 2 (2025): Ekuilnomi Vol 7(2), Mei 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hfk8te32

Abstract

This study aims to analyze the impact of profitability, measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), on the stock prices of construction companies listed on the IDX for the period 2019–2023. Utilizing a quantitative approach with secondary data from 19 companies, the analysis was conducted through multiple linear regression using SPSS 26. The results indicate that ROA and ROE have a positive and significant effect on stock prices, while NPM does not show significance. This finding reinforces the signal theory that high profitability serves as a positive signal for investors. This study is expected to contribute to investment decision-making and corporate financial strategy planning
The Influence of Adiministrative Sanctions and Motor Vehicle Taxpayer Awareness on Tax Payment Compliance at The Pangkep Regency Samsat Office Andi Nur Alamsyah Arsyad; Masrullah; Indriana
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pczgc563

Abstract

The objective of this study is to analyze the effect of administrative sanctions and taxpayer awareness on the compliance of motor vehicle tax payments at the Samsat Office in Pangkep Regency. The research uses  a quantitative approach by distributing questionnares to 100 respondets who are motor vehicle taxpayers. An analysis was conducted on the data using multiple linier regressions with the help of Statistical Package for the Social Science (SPSS) software version 30. The results show that both administrative sanctions and tax payer awareness exert a favorable and statistically significant impact on motor vehicle tax payment compliance. These findings suggest that enhancing the effectiveness of sanctions and improving public tax awareness can promote taxpayer compliance, thereby supporting the increase of regional tax revenue.
The Influence of Fraud Hexagon Theory on Detecting Fraudulent Factors in Financial Reports of State-Owned Companies Listed on the IDX 2018-2022 Aulia, Dina; Masrullah; Zulaeha, Sitti
Jurnal Penelitian IPTEKS Vol. 9 No. 1 (2024): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v9i1.1496

Abstract

Financial statement fraud is a paradigm that often occurs in Indonesia and causes many losses. Therefore, the aim of this research is to detect the emergence of potential fraud in financial reports using the hexagon fraud theory. In the hexagon fraud theory, there are six dominant factors that can trigger fraud in financial reports: pressure, opportunity, rationalization, ability, arrogance, and collusion. Pressure is proxied by financial targets, financial stability, and financial need; opportunity is proxied by the nature of industry and ineffective monitoring; rationalization is proxied by a change auditor as a proxy for capability to become and change in director; arrogance is proxied by political connections and the frequent number of CEOs; and collusion is proxied by projects with the government. In this research, the dependent variable is measured using the Jones model. The purposeful sampling technique was used in this research in order to obtain a population sample with the criteria of state-owned companies listed on the Indonesia Stock Exchange during the last 5 years, namely, 2018–2022. The quantitative method is supported by multiple regression analysis techniques using the SPSS 26 analysis tool in this research. The results of this research show that the variables financial target, financial stability, personal financial need, nature of industry, ineffective monitoring, change in auditor, change in directors, and political connection have no influence on the potential for fraudulent financial statements. Frequent CEO pictures and collaboration projects with the government have a positive and significant effect on the potential for fraudulent financial statements
Pengaruh Moral Pajak Terhadap Kepatuhan Pajak Orang Pribadi Dengan Trust Sebagai Pemoderasi: (Studi Kasus: Bank Sulselbar Cabang Barru) Rismayanti; Mira; Masrullah
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 3 No. 4 (2024): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/j9h5p368

Abstract

Penelitian ini menganalisis pengaruh moral pajak terhadap kepatuhan wajib pajak orang pribadi, serta peran trust sebagai variabel moderasi di Bank Sulselbar Cabang Barru. Menggunakan metode kuantitatif dengan 40 responden dan analisis Partial Least Squares Structural Equation Modeling (PLS-SEM), hasil menunjukkan moral pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak, menegaskan pentingnya aspek psikologis dalam kebijakan perpajakan. Selain itu, trust memoderasi hubungan tersebut, di mana kepercayaan pada otoritas pajak, sistem, dan kebijakan pemerintah meningkatkan kepatuhan sukarela melalui persepsi positif terhadap transparansi, keadilan, dan pelaya.
PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI BAPENDA KABUPATEN SINJAI Arfanuddin, Arfanuddin; Masrullah, Masrullah; Darwin , Khadijah
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak Bumi dan Bangunan adalah pajak atas bumi dan/atau bangunan yang dimiliki, dikuasai, dan/atau dimanfaatkan oleh orang pribadi atau badan usaha, kecuali areal yang dipergunakan untuk kegiatan usaha perkebunan, kehutanan, dan pertambangan. Pendapatan daerah adalah pendapatan yang diperoleh dari sektor pajak daerah, retribusi daerah yang dihasilkan dari badan usaha milik daerah, hasil pengelolaan yang dipisahkan kekayaan daerah, dan pendapatan daerah lainnya yang sah. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah pada pemerintah Kabupaten Sinjai. Jenis penelitian ini adalah penelitian kuantitatif. Gunakan sumber data sekunder. Hipotesis ditentukan dengan menggunakan uji satu pihak (satu sisi). Yang analitis Teknik yang digunakan adalah korelasi product moment, analisis regresi linier sederhana, analisis koefisien determinasi, dan uji t. Hasil penelitian menunjukkan bahwa pendapatan pajak bumi dan bangunan terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sinjai Pemerintah mempunyai hubungan yang kuat dengan tingkat korelasi sebesar 0,997. Sedangkan koefisien determinasi (r2) = 0,944 atau 99,4% dengan nilai sig 0,000 < 0,05. Artinya nilai thitung lebih besar dari ttabel, sehingga dapat disimpulkan bahwa hipotesis yang diajukan diterima bahwa terdapat pengaruh yang signifikan antara Pajak Bumi dan Bangunan terhadap Asli Daerah Pendapatan Pemerintah Kabupaten Sinjai.
Co-Authors A. Tenri Syahraeni Achsanuddin UA, Anur Adziem, Faidul Ahmad Imam Meilana Ahmad Muhlis Alfiah S, Nur Reski Alimuddin Amir Amran Amran Andi Arifwangsa Adiningrat Andi Arman Andi Nur Alamsyah Arsyad Andi Nur Halisa Angelita, Anggi Anggoro KR, M. Yusuf Alfian Rendra Anggraeni, Reski Arfanuddin, Arfanuddin Arifin Rani Asdar Asdar Asriati Asriati Asriati, Asriati Asti Nurfadillah Audry Aulia Nafasya Awalin Syayidah Mar'ah Mp Badollahi, Ismail Buyung Buyung Darwin , Khadijah Darwis Said, Darwis Dina Aulia Endang Winarsih Endang Winarsih Farky Arya Adryan Latif Fitriani Fitriani Gusliana, Sindy Hakib , Andi Idra Wahyuni Idrawahyuni Idrawahyuni Indriana Indrijawati, Aini 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 Mira Mira Mira Mira Mubarak , Akbar Muchran, Muchriady Muchriana Muchran Muh. Arsyad Muh. Sari Sam Muhammad Agus Muljanto Muhammad Khaedar Sahib Muhammad Nasrun Muhammad Nur Abdi Muhe, Arniati Mukminati Mursalim Mursalim Mursalim, Nur Ainun Muryani Arsal Muttiarni Muttiarni Nasrullah Nasrullah Nirwana, Nirwana Nur Anisa Putri Nur Reski Alfiah S Nur Tang Nurbaya Nurbaya Nurfadillah, Asti Nurinaya Nurjannah Tawakkal Palaguna, Andi Hilaluddin Pratiwi, Putri Ayulia Putra, Anastasia Eka Putri P, Andi Sri Kumala Rahmi Rahmi Resky Andriyanto Hasanuddin Resky Andriyanto Hasanuddin Rismayanti Rizka Amalia Ramli, Nur Sahrullah Sahrullah Sahrullah Saida Said sarda, Sultan Sarman Saskia, Saskia Satriani. M Sitti Marhumi Sri Mulyaningsih Suarni, Agusdiwana Sukara, Salsabila Sultan sarda Syamsuddin Syamsuddin Syartini Indrayani Wahyu Setiawan Wahyu Setiawan Wahyuni Warda Warda Winarsih, Endang Yanti, Reski Yasril Hidayat Yusuf. K, Muhammad Zulaeha, Sitti