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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 Jurnal Riset Akuntansi Politala 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 Manajemen dan Bisnis Journal of Artificial Intelligence and Digital Business 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 MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ekonomi dan Bisnis (Jebi)
Masrullah, Masrullah
Department Of Accounting, 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 Electrical & Electronics Engineering 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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Equipping the Young Generation with Modern Accounting Skills using Zahir Accounting Ismawati; Masrullah; Indriana; Nurinaya; Sitti Marhumi; Saida Said
Masterpiece Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/nprggw16

Abstract

The rapid advancement of digital technology and the increasing demand for industry-relevant competencies have transformed the field of accounting, shifting practices from manual processes to computerized systems. This community engagement program aims to strengthen the technological and accounting competencies of students at SMA Muhammadiyah 1 Unismuh Makassar by introducing Zahir Accounting as a modern, practical, and industry-recognized accounting software. The program responds to a significant skills gap, where many students lack exposure to accounting applications commonly used in professional settings. Through a one-day intensive workshop conducted at the Faculty of Economics and Business, Universitas Muhammadiyah Makassar, participants received training on financial management concepts, software navigation, and the preparation of complete financial statements using Zahir Accounting. The activity included theoretical lectures, hands-on tutorials, and guided simulations to ensure students gained both conceptual understanding and practical experience. Findings from the program indicate substantial improvements in students’ digital literacy, financial reporting skills, and awareness of technology-based accounting practices. Moreover, the training enhanced students’ confidence and preparedness to enter the workforce or pursue entrepreneurial endeavors, aligning with Muhammadiyah’s vision of developing competent, values-driven human resources. The program demonstrates the relevance of integrating modern accounting tools into secondary education and highlights the need for continuous training and the development of tailored learning modules to ensure long-term impact and sustainability.
APLIKASI KEUANGAN UNTUK SEKOLAH PERSYARIKATAN MUHAMMADIYAH KOTA MAKASSAR Muchran, Muchriady; Hakib , Andi; Yusuf. K, Muhammad; Masrullah, Masrullah; Muchran , Muchriana; Mubarak , Akbar
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.20507

Abstract

Latar Belakang: Pendidikan memiliki peran strategis dalam pembangunan sumber daya manusia, dan sekolah-sekolah Muhammadiyah di Kota Makassar memegang peranan penting dalam mencetak generasi bangsa yang berlandaskan nilai-nilai Islam. Namun, dalam pengelolaan keuangan, masih ditemukan berbagai kendala, seperti pencatatan manual, penggunaan sistem sederhana seperti Microsoft Excel, dan keterbatasan pelaporan keuangan yang berdampak pada transparansi dan efisiensi. Tujuan: dari kegiatan ini adalah mengembangkan dan mensosialisasikan aplikasi keuangan digital terintegrasi guna meningkatkan efisiensi, akuntabilitas, dan transparansi keuangan di sekolah-sekolah Muhammadiyah. Metode: yang digunakan berupa pelatihan dan pendampingan kepada 15 sekolah mitra Muhammadiyah dengan pendekatan partisipatif dan praktik langsung penggunaan aplikasi. Hasil: menunjukkan bahwa peserta pelatihan menunjukkan antusiasme tinggi dan memahami pentingnya digitalisasi. Aplikasi ini membantu dalam percepatan pelaporan, mengurangi risiko kesalahan, dan meningkatkan kepercayaan stakeholders terhadap pengelolaan dana pendidikan. Dengan pendekatan berkelanjutan dan dukungan tim pengabdian, digitalisasi keuangan diharapkan mampu mendorong tata kelola sekolah yang lebih baik secara menyeluruh.
Siri" Na Pacce in Tax Compliance: An Ethnographic Study of The Bugis-Makassar Community Masrullah; Alimuddin; Darwis Said; Amir
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3578

Abstract

This study explores how the cultural values of Siri’ na Pacce shape tax compliance behavior within the Bugis-Makassar community by employing a qualitative ethnographic approach. Data were collected through participatory observation, in-depth interviews with taxpayers, MSME owners, community leaders, and tax officials, as well as analysis of socio-cultural documents in Makassar City. The findings reveal that Siri’, which embodies shame, honor, and personal dignity, functions as an internal moral regulator that encourages individuals to act honestly and responsibly in fulfilling their tax obligations. Conversely, Pacce, which reflects empathy and social solidarity, fosters the understanding that taxation is a collective contribution to public welfare. The interaction between these cultural values generates two forms of compliance: value-based voluntary compliance driven by internal moral awareness, and community norm–based social compliance reinforced by social pressure, reputation, and collective expectations. The study demonstrates that Siri’ na Pacce not only shapes personal behavior but also forms social norms and community-based monitoring that strengthen collective commitment to tax compliance. These values act as social capital, enhancing public trust in tax authorities and supporting voluntary compliance beyond legal enforcement. The findings further indicate that cultural-based communication strategies used by tax officials increase public receptiveness and legitimacy of tax policies. This study concludes that integrating local cultural values into tax education and outreach programs can effectively promote sustainable moral-based compliance and strengthen fiscal governance, particularly in Eastern Indonesia where Siri’ na Pacce remains deeply embedded in social identity.  
ANALISIS KEMUDAHAN SISTEM INFORMASI DIGITAL DALAM MENINGKATKAN PENGAMBILAN KEPUTUSAN MANAJERIAL PERSPEKTIF AKUNTANSI MANAJEMEN PADA PT. PEGADAIAN CABANG BULUKUMBA Nur Anisa Putri; Masrullah; Wahyuni
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.11454

Abstract

This study aims to analyze the ease of use of digital information systems in supporting managerial decision-making at PT. Pegadaian Bulukumba Branch from a management accounting perspective. The use of information technology is considered important for producing fast, precise, and accurate decisions. The method used is descriptive qualitative with interview, observation, and documentation techniques. Research informants include leaders, employees, and customers who are directly involved in the use of digital systems. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results of the study indicate that the ease of use of digital information systems contributes to the effectiveness of managerial decision-making. This can be seen from the easily accessible and accurate system that simplifies information analysis, and supports planning, control, and evaluation of company performance.
Dinamika Firm Size dalam Memoderasi Hubungan Financial Distress dan Audit Quality terhadap Tax Avoidance pada Perusahaan Bahan Baku dan Kimia di Bursa Efek Indonesia Farky Arya Adryan Latif; Idrawahyuni Idrawahyuni; Masrullah Masrullah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i3.64043

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya praktik tax avoidance yang dilakukan perusahaan sebagai strategi untuk meminimalkan beban pajak, terutama ketika perusahaan menghadapi tekanan keuangan. Praktik tersebut menjadi perhatian penting karena dapat mempengaruhi penerimaan negara dari sektor perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan audit quality terhadap tax avoidance dengan firm size sebagai variabel moderasi pada perusahaan sektor bahan baku dan kimia yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 37 perusahaan dengan total 148 observasi. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance, yang berarti semakin tinggi tingkat tekanan keuangan perusahaan maka semakin tinggi kecenderungan perusahaan melakukan penghindaran pajak. Sebaliknya, audit quality tidak berpengaruh signifikan terhadap tax avoidance. Selain itu, firm size tidak mampu memoderasi hubungan antara financial distress maupun audit quality terhadap tax avoidance. Penelitian ini menyimpulkan bahwa kondisi keuangan perusahaan menjadi faktor penting yang mempengaruhi praktik penghindaran pajak, sementara kualitas audit dan ukuran perusahaan belum mampu memperkuat mekanisme pengawasan terhadap praktik tersebut.
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; Endang Winarsih; Awalin Syayidah Mar'ah Mp
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.
Examining the Impact of Institutional Ownership and Audit Fee Stickiness on Tax Avoidance in State-Owned Enterprises in Indonesia (2019–2022) Mira Mira; Masrullah Masrullah; Asti Nurfadillah
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18251

Abstract

This study examines the influence of institutional ownership and audit fee stickiness on tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2019–2022 period. The research adopts a quantitative approach using secondary data obtained from official financial reports and processed through multiple linear regression analysis with SPSS version 29. Institutional ownership refers to the proportion of company shares held by institutional investors such as insurance firms, investment companies, and banks, which are expected to play a critical role in monitoring managerial behavior. Audit fee stickiness, on the other hand, represents the condition where changes in expected audit fees are not matched by actual changes, often due to long-term audit engagements and client-auditor relationships. The results of this study indicate that institutional ownership has a significant positive effect on tax avoidance, suggesting that firms with high levels of institutional ownership tend to adopt more aggressive tax planning strategies. This may stem from institutional pressure to maximize shareholder value through reduced tax burdens. Additionally, audit fee stickiness also shows a significant positive relationship with tax avoidance, implying that inflexible audit pricing may reflect increased audit complexity and risk exposure, which correlate with tax-motivated financial reporting behaviors. This study contributes to the literature by providing empirical evidence on how corporate governance mechanisms and audit dynamics affect tax strategies within SOEs in a developing country context. The findings align with agency theory, which explains the conflict of interest between management (agents) and government or public stakeholders (principals), especially regarding financial transparency and tax compliance. Implications of this study are valuable for regulators and policymakers aiming to improve audit oversight and corporate governance in the public sector.
ANALISIS PENGELOLAAN KEUANGAN DANA DESA DALAM PEMULIHAN EKONOMI DESA SOKKOLIA KABUPATEN Resky Andriyanto Hasanuddin; Mira Mira; Masrullah Masrullah
Jurnal Ekonomi dan Bisnis Vol. 2 No. 12 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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.
INTEGRASI NILAI GOTONG ROYONG DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN TAKALAR Gusliana, Sindy; Mira; Masrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48192

Abstract

This study aims to examine and analyze the integration of gotong royong values in improving individual taxpayer compliance in Takalar Regency. The low tax ratio in Indonesia and the limited level of voluntary taxpayer compliance indicate the need for a culture-based approach in taxation policies. This research employed a quantitative approach with an explanatory research design. The population consisted of 93,204 individual taxpayers registered at the Tax Service, Extension, and Consultation Office (KP2KP) of Takalar Regency. Using purposive sampling based on Slovin’s formula, 100 respondents were selected, consisting of taxpayers aged 25–55 years who possessed a Tax Identification Number (NPWP). Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results showed that all indicators met convergent and discriminant validity requirements, while reliability testing indicated satisfactory construct reliability values. The inner model evaluation produced an R-square value of 0.631, indicating that 63.1% of taxpayer compliance could be explained by gotong royong values. Hypothesis testing revealed a T-statistic of 3.304 and a P-value of 0.001, confirming that gotong royong values have a positive and significant effect on individual taxpayer compliance. These findings emphasize the importance of integrating local cultural values into tax socialization and policy strategies to encourage higher taxpayer compliance.
Co-Authors A. Tenri Syahraeni Achsanuddin UA, Anur Adziem, Faidul Ahmad Imam Meilana Ahmad Muhlis Aini Indrijawati Alfiah S, Nur Reski Alimuddin Amir Amran Amran Andi Arifwangsa Adiningrat Andi Arman Andi Nur Alamsyah Arsyad Andi Nur Halisa Andi Sri Kumala Putri P Mala Angelita, Anggi Anggoro KR, M. Yusuf Alfian Rendra Anggraeni, Reski Arfanuddin, Arfanuddin Arifin Rani Asdar Asdar Asriati Asriati Asriati Asriati, Asriati Asti Nurfadillah Audry Aulia Nafasya Auliya Wana Febrianti Awalin Syayidah Mar'ah Mp Badollahi, Ismail Buyung Buyung Darwin , Khadijah Darwis Said, Darwis Dina Aulia Endang Winarsih Endang Winarsih Farky Arya Adryan Latif Fitri Eka Wardani Fitriani Fitriani Gusliana, Sindy Hakib , Andi Idra Wahyuni Idrawahyuni Idrawahyuni Indriana 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 Mira Mubarak , Akbar Muchran, Muchriady Muchriana Muchran Muh. Arsyad Muh. Sari Sam Muhammad Afdhal Arifuddin Muhammad Agus Muljanto Muhammad Khaedar Sahib Muhammad Nasrun Muhammad Nur Abdi Muhammad Rusydi 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 Nurul Hilmi Palaguna, Andi Hilaluddin Pratiwi, Putri Ayulia Putra, Anastasia Eka 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 Ardriani Sri Mulyaningsih Suarni, Agusdiwana Sukara, Salsabila Sultan sarda Syahrul Nasarudin Syamsuddin Syamsuddin Syamsuriani Syartini Indrayani Tenri Andani Putri Wahyu Setiawan Wahyu Setiawan Wahyuni Warda Warda Winarsih, Endang Yanti, Reski Yasril Hidayat Yusuf. K, Muhammad Zulaeha, Sitti