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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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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.
Pengaruh Literasi Keuangan Dan Locus Of Control Terhadap Keputusan Investasi: Studi Kasus Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar Nurjannah Tawakkal; Muhammad Nur Abdi; Masrullah Masrullah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.1195

Abstract

This study aims to determine the influence of financial literacy and locus of control on the investment decisions of students at the faculty of economics and business, Universitas Muhammadiyah Makassar. This research employs a quantitative approach, with data collected through questionnaires distributed to 96 respondents. The data were analyzed using multiple linear regression with the assistance of SPSS 26 software. The results of the study indicate that financial literacy has a positive and significant effect on investment decisions. Likewise, locus of control also has a positive and significant effect on investment decisions. These findings suggest that the higher the level of financial literacy and locus of control possessed by students, the wiser they are in making investment decisions.
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.
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%.
PENERAPAN SELF ASSESSTMENT SYSTEM DALAM MENINGKATKAN KESADARAN ATAS KEPATUHAN MEMBAYAR PAJAK DIKABUPATEN GOWA Masrullah Masrullah; Asriati Asriati; Nur Reski Alfiah S
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%.
Effect of Progressive Vehicle Tax on Receipt of Motorized Vehicle Transfer Fees Masrullah Masrullah; Satriani. M
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.
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.
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