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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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Tinjauan Penentuan Pajak Terutang PPh 21 Pada Aparatur Sipil Negara BKPSDM Kab.Gowa Amran, Amran; Pratiwi, Putri Ayulia; Masrullah, Masrullah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1613

Abstract

Income tax (PPh) Article 21 payable is tax payable calculated from taxable income (PKP) in a year minus non-taxable income (PTKP). Where the imposition of PPh in Indonesia is implemented progressively. The object of this research is BKPSDM Gowa Regency. The purpose of this study was to find out whether the determination of the tax payable PPH 21 on the state civil apparatus BKPSDM Gowa Regency is in accordance with Law No. 36 of 2008. Data collection was carried out using interviews and documentation techniques. The analysis technique used is descriptive qualitative analysis. The results of this study indicate that BKPSDM Kab. Gowa has complied with laws and regulations regarding pph 21 which are regulated in Law No. 36 of 2008 concerning income tax.
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 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
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 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 0.645>0.05. As for Profitability, it has a significant effect on Dividend Policy with a significance value of 0.010 <0.05
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.
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.
ANALYSIS OF REGIONAL TAX REVENUE AND BUMD CONTRIBUTION TO GENUINE REGIONAL REVENUE (PAD) JENEPONTO REGENCY Masrullah, Masrullah
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2146

Abstract

This study aims to find out (a) How much influence the Regional Tax revenue has on PAD (b) How big is the contribution of BUMD to (c) What is the growth rate of local tax revenues and the contribution of BUMD in Jeneponto Regency for the period 2014-2018. The type of research used is case study research with a quantitative descriptive approach. The processed data is a summary of the Realization of the APBD Description. Jeneponto Regency from 2014 to 2018 obtained from the annual report. The results of data analysis show that (1) Regional Tax Contributions to the Original Regional Income of Jeneponto Regency amounted to 18.96% in 2014; 14.62% in 2015; 13.10% in 2016 and began to rise in 2017 to 13.50%; and in 2018 it rose again by 3.89%; to be 17.39%; (2) the contribution of BUMD to the Jeneponto Regency Original Revenue, amounting to 9.14% in 2014; 7.99% in 2015; 7.01% in 2016; 5.86% in 2017 and up to 8.47% in 2018, (3) the growth rate of the contribution of Regional Taxes to Regional Original Revenues tends to decrease from 2014 to 2016, and increases in 2017 to 2018. Levels the growth of BUMD profit contribution to Regional Original Income tends to decrease from 2014 to 2017, and increase in 2018.
REVIEW OF APPLICATION OF INTERNAL CONTROL OF CIGARETTE INVENTORY IN PT. ISWANTO MAKASSAR Masrullah, Masrullah
Jurnal Ekonomi Balance Vol. 15 No. 1 (2019): (June 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2155

Abstract

PT. Iswanto Makassar Is a company engaged in general trading and agents, except travel. This study aims to determine the Application of Internal Control of Cigarette Inventory at PT. Iswanto is in accordance with the Accounting Information System. The valuation method applied by PT. Iswanto Makassar, namely the FIFO (First In First Out) method and the LIFO Method (Last In First Out). While the data collection techniques carried out in this study are Observation, Interview and Documentation Study and the method used to analyze the data obtained is to use Qualitative Methods. Based on the results of the study, it can be stated that the internal control of inventory in the company is in accordance with the Accounting Information System.
THE EFFECT OF REGIONAL ORIGINAL INCOME AND INVESTMENT ON ECONOMIC GROWTH IN LUWU EAST REGENCY, SOUTH SULAWESI PROVINCE Achsanuddin UA, Anur; Anggoro KR, M. Yusuf Alfian Rendra; Masrullah, Masrullah; Mappa, Muhammad Rizal
Jurnal Ekonomi Balance Vol. 17 No. 2 (2021): (December 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6518

Abstract

This study aims to determine the effect of regional original income (PAD) and investment on economic growth in East Luwu Regency, South Sulawesi Province. The type of research used in this research is quantitative research. The data processed is secondary data from Regional Original Income, Investment and Economic Growth in East Luwu Regency, South Sulawesi Province in 2011-2020. The results of the study show that simultaneously Regional Original Income and Investment have a significant effect on Economic Growth in East Luwu Regency, South Sulawesi Province, this is evidenced by the significance value is smaller than the probability (0.010 < 0.05). Partially Local Original Income (PAD) has a significant effect on economic growth in East Luwu Regency, South Sulawesi Province, as evidenced by the significance value is smaller than the significance probability value (0.027 < 0.05) and partially Investment has a significant effect on economic growth in East Luwu Regency, Province South Sulawesi, as evidenced by the significance value is smaller than the significance probability value (0.030 < 0.05).
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