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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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THE INFLUENCE OF TASTE AND ATMOSPHERE ON CONSUMER SATISFACTION IN THE CORNER OF LAGI CAFE, BANGGAE TIMUR DISTRICT, MAJENE DISTRICT Yasril Hidayat; Syartini Indrayani; 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.v2i4.144

Abstract

This research is a quantitative description type research which aims to find out and analyze the influence of taste and atmosphere on consumer satisfaction at the Sudut Lagi cafe, East Pride District, Majene Regency. The method used in the research is observation, questionnaires and documentation. The population and sample used in this research were 150 respondents with the data analysis method used was multiple linear regression analysis which was processed with the help of Statistical Product and Service Solutions (SPSS) Version 27 software. Based on the results of this research, it shows that the t test results that have been obtained on the variable. For the variable (X1) on the variable (Y), the calculated t value is greater than the t table with the value obtained 3,860 > 0.160 and the significance value obtained is 0.001 smaller than the value a 0.05 (0.001 < 0.05). From the values obtained, it can be concluded that variable (X1) on variable (Y) has a positive and significant influence on the corner cafe again, East Banggae District, Majene Regency. Based on the results of this research, it shows that the t test results obtained on the Atmosphere variable (X2) on the variable (Y) obtained that the calculated t value was greater than the t table with the value obtained 9,723> 0.160 and the significance value obtained was 0.001 smaller than the value a ( 0.001 < 0.05). From the values obtained, it can be concluded that the variable (X2) on the variable (Y) has a positive and significant influence on the corner cafe again, East Banggae District, Majene Regency.
The Effect of Corporate Governance and Executive Incentives on Tax Avoidance of Food and Beverage Sector Companies Mardiana, Mardiana; Masrullah, Masrullah; Khadijah Darwin
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.v2i4.153

Abstract

The purpose of this study is to determine the effect of corporate governance and executive incentives on tax avoidance listed on the IDX. The population in this study is food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. The samples in this study used purposive sampling sample techniques, based on the criteria set, 40 samples were obtained. The type of data used is secondary data in the form of the company's Annual Report. The data analysis methods used in this study are descriptive statistics, classical assumption tests, multiple linear regression analysis and hypothesis tests. Based on the results of data research using the Eviews 12 application shows that corporate governance has a t-count of -0.191 < 1.68709 t-table value and executive incentives have a t-count of -0.584 < 1.68709 t-table value, then the author draws a conclusion that corporate governance with institutional ownership, managerial ownership and independent commissioners has no effect on tax avoidance And executive incentives also have no effect on tax avoidance.
THE EFFECT OF INTELLECTUAL INTELLIGENCE (IQ), SPIRITUAL INTELLIGENCE (SQ), EMOTIONAL INTELLIGENCE (EQ) ON THE LEVEL OF UNDERSTANDING ACCOUNTING STUDENT TAXPAYER UNISMUH MAKASSAR Riski Wulandari; Masrullah, Masrullah; Khadijah Darwin
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.v2i4.154

Abstract

This study aims to determine how Intellectual Intelligence (IQ), Spiritual Intelligence (SQ) and Emotional Intelligence (SQ) affect the Level of Understanding of Unismuh Makassar Accounting Students regarding Taxpayers. The type of data used in this study was quantitative data obtained from questionnaires distributed. The population and sample in this study are accounting students of the class of 2020 and 2021. This sampling technique uses purposive sampling. In this study, the data sources used include primary data. The research instrument used in this study used the Likert scale method. Based on the results of research using statistical calculations through the Statisticall Package for the Social Science (SPSS) version 22 application that the probability for intellectual intelligence variables is 0.021, which is smaller than 0.05. With a tcount of 2.352 greater than ttable 1.66123.. The probability for an intellectual intelligence variable is 0.000, which is smaller than 0.05. With a tcount of 12.420 greater than ttable 1.66123. The probability for an emotional intelligence variable is 0.000, which is smaller than 0.05. With a tcount of 64.439greater than ttable 1.66123. Intellectual Intelligence (IQ), Spiritual Intelligence (SQ), and Emotional Intelligence (EQ) have a significant positive effect on the understanding of accounting student taxpayers of Unismuh Makassar.
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
Effect of Implementing E-Samsat, Quality Service and Sanctions Taxation to Compliance Must Tax Motorized Vehicles (PKB) at the Gowa Regency Samsat Office Masrullah, Masrullah; Winarsih, Endang; Mar'ah Mp, Awalin Syayidah
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16488

Abstract

This study aims to analyze the influence of e-tax system implementation, tax service quality, and tax sanctions on motor vehicle taxpayer compliance. Primary data for this research was obtained by distributing questionnaires to taxpayers registered at the Samsat Office in Gowa Regency. The study involved 100 respondents and employed a quantitative approach using the Multiple Linear Regression Analysis method, with SPSS version 25 as a data analysis tool. The results of the analysis indicate that the implementation of the e-tax system, the quality of tax services, and tax sanctions have a significant impact on taxpayer compliance. These findings highlight the importance of integrating digital systems, improving service quality, and enforcing effective sanctions to enhance compliance among motor vehicle taxpayers. By focusing on these factors, tax authorities can address compliance challenges and encourage taxpayers to fulfill their obligations efficiently.
ANALISIS PENGELOLAAN KEUANGAN DANA DESA DALAM PEMULIHAN EKONOMI DESA SOKKOLIA KABUPATEN Resky Andriyanto Hasanuddin; Mira; Masrullah
Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2025): Januari
Publisher : ADISAM PUBLISHER

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

Abstract

Tujuan penelitian ini yaitu untuk mengetahui Bagaimana Pengelolaan Dana Desa yang diterapkan oleh Pemerintah Desa Sokkolia Dalam Pemulihan Ekonominya. Berdasarkan permendes pdtt No 13 Tahun 2020 mengenai prioritas penggunaan dana desa bagi masyarakat terdampak covid-19. Jenis penelitian yang digunakan dalam adalah penelitian deskriptif kualitatif. Teknik analisis yang digunakan dalam penelitian ini adalah analisis deskriptif. Teknik pengumpulan data yang digunakan yaitu terdiri dari wawancara dan dokumentasi. Hasil wawancara disesuaikan dengan Permendes Pdtt No 13 Tahun 2020. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa dalam pemulihan ekonomi Desa Sokkolia sudah tepat sasaran dan sesuai dengan Permendes Pdtt No 13 Tahun 2020 tentang prioritas penggunaan dana desa bagi masyarakat terdampak covid-19. Penelitian menjelaskan bahwa pengelolaan keuangan dana desa sebelum dan pada saat terjadinya covid-19 hampir sama yang membedakan hanya adanya penambahan aturan bagi masyarakat yang terdampak covid dikhususkan untuk penyaluran bantuan pemerintah dan untuk mewujudkan program desa aman covid
PENGARUH AUDIT FEE, REPUTASI AUDITOR, ROTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Wahyu Setiawan; Masrullah; Sahrullah
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
Publisher : ADISAM PUBLISHER

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

Abstract

This research aims to determine the influence of Audit Fees, Auditor Reputation, Auditor Rotation on Audit Quality in Banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The data in this research was obtained from company financial reports which were accessed via the website www.idx.co.id. The data analysis technique used is quantitative descriptive analysis with Logistic Regression analysis. This research is a type of quantitative research using the Purposive Sampling method. The sample in this study consisted of 32 banking companies, data processing used SPSS 29 software. The results of this study showed that Audit Fees had a significant positive effect on Audit Quality, Auditor Reputation had a significant negative effect on Audit Quality, Auditor Rotation had no effect on Audit Quality.
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.
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