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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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Pengaruh Kemampuan Pengelolaan Keuangan Dan Gaya Hidup Terhadap Prestasi Belajar Mahasiswa Penerima Kip Kuliah Di Perguruan Tinggi Muhammadiyah Di Kota Makassar Fitriani Fitriani; Agusdiwana Suarni; Masrullah Masrullah
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 4 No. 2 (2026): April
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v4i2.827

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya kemampuan pengelolaan keuangan dan gaya hidup dalam menunjang prestasi belajar mahasiswa penerima KIP Kuliah. Penelitian ini bertujuan untuk menganalisis pengaruh kemampuan pengelolaan keuangan dan gaya hidup terhadap prestasi belajar mahasiswa di Perguruan Tinggi Muhammadiyah Kota Makassar, yaitu Universitas Muhammadiyah Makassar dan Politeknik Muhammadiyah Makassar. Populasi dalam penelitian ini berjumlah 1.660 mahasiswa dengan sampel sebanyak 322 responden yang ditentukan menggunakan teknik tertentu. Metode analisis yang digunakan adalah regresi linear berganda dengan didukung uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kemampuan pengelolaan keuangan dan gaya hidup secara parsial maupun simultan memiliki pengaruh signifikan terhadap prestasi belajar mahasiswa. Mahasiswa yang mampu mengelola keuangan dengan baik serta menerapkan gaya hidup yang terarah cenderung memiliki prestasi belajar yang lebih baik. Implikasi dari penelitian ini adalah pentingnya meningkatkan literasi keuangan dan pengendalian gaya hidup sebagai upaya mendukung keberhasilan akademik mahasiswa penerima bantuan pendidikan.
Evaluating the Effectiveness of Surface Water Tax Collection Mechanisms: A Case Study of the Samsat Office in Gowa Regency Muhammad Khaedar Sahib; Masrullah; Andi Nur Halisa
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/qpq5n390

Abstract

This study examines the effectiveness of surface water tax collection mechanisms implemented by the Samsat Office of Gowa Regency, Indonesia, in the context of increasing regional revenue demands and the need for efficient public financial administration. Despite the significant potential of surface water taxation as a source of locally generated revenue, its realization has shown inconsistent patterns, particularly the recurring accumulation of payments near the end of the fiscal year. Using a qualitative descriptive approach, data were collected through interviews, observation, and documentation involving tax officers, local government representatives, and key taxpayers. The analysis reveals several key findings. First, administrative procedures for tax assessment and billing are generally well structured; however, operational implementation remains constrained by limited human resources, inadequate digital integration, and dependence on manual verification. Second, the concentration of payments in December is influenced by taxpayer behavior, corporate cash flow cycles, and external audit requirements, indicating structural weaknesses in periodic monitoring. Third, the tax revenue structure is highly dependent on a small group of major taxpayers, posing fiscal vulnerability for the region. Overall, while the tax collection mechanism meets regulatory requirements, its effectiveness is hindered by technical, behavioral, and institutional factors. The study recommends strengthening digital reporting systems, implementing periodic compliance reminders, enhancing inter-agency coordination, and diversifying the taxpayer base to ensure sustainable regional revenue.
Corporate Tax Avoidance in Emerging Markets: The Limited Role of ESG, Earnings Management, and Financial Leverage Mira; Masrullah; Fitri Eka Wardani
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ygwzsj40

Abstract

This study examines the effect of earnings management and Environmental, Social, and Governance (ESG) disclosure on corporate tax avoidance, with financial leverage as a moderating variable, in LQ45 companies listed on the Indonesia Stock Exchange. Grounded in agency, stakeholder, and legitimacy theories, this research aims to provide empirical evidence on the determinants of tax avoidance behavior in emerging markets. This study employs a quantitative associative approach using secondary data from 32 LQ45 companies over the 2022–2024 period, resulting in 96 firm-year observations. Tax avoidance is proxied by the Effective Tax Rate (ETR), earnings management by discretionary accruals (DA), ESG by disclosure scores based on Global Reporting Initiative (GRI), and leverage by the Debt-to-Equity Ratio (DER). Data analysis includes multiple linear regression, classical assumption tests, hypothesis testing (t-test), coefficient of determination (R²), and Moderated Regression Analysis (MRA). The results indicate that earnings management has a negative but insignificant effect on tax avoidance, while ESG disclosure shows a positive but insignificant relationship with tax avoidance. Furthermore, leverage is not found to moderate the relationship between earnings management and tax avoidance, nor between ESG and tax avoidance. These findings suggest that earnings management, ESG performance, and leverage are not key determinants of tax avoidance among LQ45 companies. The study highlights the complexity of corporate tax behavior and implies that other factors may play a more substantial role. The results provide important insights for policymakers, investors, and regulators in improving corporate tax compliance and governance practices in emerging markets.
Penerapan Konsep Model Altman Z-Score Modifikasi dalam Menilai Kualitas Laporan Keuangan Perusahaan PT Wijaya Karya (Persero) Tbk (WIKA) Nurul Hilmi; Muhammad Rusydi; Masrullah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/8a026g85

Abstract

Corporate financial health constitutes a crucial indicator of business sustainability, particularly in construction companies that face liquidity pressures and substantial financing requirements. An assessment of the financial condition of PT Wijaya Karya (Persero) Tbk during the 2022–2024 period was conducted using the Modified Altman Z-Score model to identify its financial health status and the likelihood of financial distress. This research employed a descriptive quantitative approach based on secondary data derived from the company’s annual financial statements. The findings reveal that the company consistently remained within the financial distress category throughout the observation period, as its Z-Score values continuously fell below the critical danger-zone threshold. The financial trajectory exhibited a U-shaped pattern, beginning with a fragile early-warning phase before deteriorating sharply into negative territory due to working capital deficits and substantial operating losses. Signs of improvement emerged in the final year of observation, supported by enhanced liquidity resulting from the successful restructuring of short-term liabilities. Nevertheless, a complete recovery has yet to be achieved because of the expanding retained earnings deficit generated by accumulated historical losses. These findings underscore the importance of fundamental restructuring measures and stronger capital management strategies to ensure the company’s long-term financial sustainability.
IMPLIKASI PEMBAYARAN DIGITAL TERHADAP EFEKTIVITAS ADMINISTRASI PERPAJAKAN PBB DI SULAWESI SELATAN (STUDI KASUS KECAMATAN WATANG SAWITTO KABUPATEN PINRANG) Rizka Amalia Ramli, Nur; 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.v11i02.48418

Abstract

This study aims to analyze the implications of digital payment systems on the effectiveness of Land and Building Tax (PBB) administration in Watang Sawitto District, Pinrang Regency, South Sulawesi. The study employed a descriptive quantitative approach using secondary data obtained from the Regional Financial and Revenue Management Agency (BPKPD) of Pinrang Regency for the period 2021–2025. The data consisted of the number of taxpayers, digital payment users, annual PBB targets, and realization of PBB revenue. Data analysis was conducted using descriptive statistical analysis, digital payment adoption ratio analysis, taxpayer compliance analysis, and effectiveness ratio analysis. The results indicate that the implementation of digital payment systems for PBB has not yet been fully optimized. Although there has been an increase in the number of taxpayers using digital payment methods from year to year, the adoption level remains relatively low compared to the total number of registered taxpayers. The effectiveness of PBB administration during the study period was categorized as effective; however, it experienced fluctuations due to increasing revenue targets and limitations in digital infrastructure, digital literacy, and public understanding of technology-based tax services. The findings also reveal that digital payment systems contribute positively to administrative efficiency, transparency, and payment convenience, although their impact on taxpayer compliance remains limited. This condition demonstrates that the success of tax digitalization is not only determined by the availability of technology but also by the readiness of human resources, socialization strategies, and the quality of digital infrastructure. Therefore, local governments are expected to strengthen public education, optimize tax service systems, and improve digital infrastructure quality to support more effective and accountable regional tax administration.
THE STRATEGIC ROLE OF ACCOUNTING INFORMATION SYSTEMS IN ENHANCING THE EFFECTIVENESS OF BUDGET PREPARATION AND IMPLEMENTATION Masrullah Masrullah; Andi Sri Kumala Putri P; Nirwana Nirwana; Aini Indrijawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.384

Abstract

This study aims to examine the role of Accounting Information Systems in the preparation and implementation of budgets at the Department of Trade and Industry of Gowa Regency. Accounting Information Systems play an important role in providing accurate, relevant, and timely information to support decision-making processes, particularly in budget management within government institutions. The research employed a qualitative descriptive method. The types of data used in this study consisted of primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis was conducted through the processes of data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that Accounting Information Systems play a significant role in supporting the budget preparation process through the provision of integrated and systematic data. Furthermore, in budget implementation, Accounting Information Systems assist in recording, reporting, and budget control processes, thereby improving the effectiveness and efficiency of financial management. Nevertheless, several obstacles remain, including limitations in human resources and the suboptimal utilization of the system.
Analisis Pengungkapan Keberlanjutan Keuangan Berbasis Website pada Universitas Islam Negeri di Indonesia Sri Ardriani; Agusdiwana Suarni; Masrullah Masrullah
MANABIS: Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v5i2.7705

Abstract

The importance of transparency and accountability through digital media is the main reason for this research, considering that websites are a crucial tool for universities in building their image and communicating their social responsibility to the public. This study aims to analyze the level of website-based financial visits at State Islamic Universities (UIN) in Indonesia through the perspectives of Stakeholder Theory and Signaling Theory. The method used is descriptive quantitative with a population of all State Islamic Universities (PTAIN) under the auspices of the Indonesian Ministry of Religious Affairs, where 35 UINs were selected as samples using a purposive sampling technique. Data were collected through observation of website content based on the Global Reporting Initiative (GRI) standard indicators. The results show that although most UINs have official websites as their main information media, the overall transmission rate is still at an average of 46.91% (categorized as poor). Specifically, the social aspect received the highest score (58.68%), followed by the economic aspect (54.49%), while the environmental aspect was the lowest (27.56%). The findings indicate low accessibility of formal reports, with only UIN Sulthan Thaha Saifuddin Jambi having published a structured sustainability report, and only UIN K.H. Saifuddin Zuhri Purwokerto providing publicly available financial reports. These low figures suggest that Islamic higher education institutions in Indonesia have not yet optimally utilized digital platforms for permit reporting. These findings serve as important evaluation material for university administrators to strengthen digital information governance to increase stakeholder trust.
Pengaruh Inflasi dan Nilai Tukar terhadap Harga Saham pada Perusahaan Manufaktur Otomotif Terdaftar di Bursa Efek Indonesia Tenri Andani Putri; Masrullah Masrullah; Nasrullah Nasrullah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12542

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh inflasi dan nilai tukar terhadap harga saham pada perusahaan manufaktur otomotif yang terdaftar di BEI. Sampel ini diambil dari perusahaan manufaktur otomotif yang terdaftar di Bursa Efek Indonesia periode 2020- 2022. Penelitian ini merupakan jenis penelitian bersifat kuantitatif dengan Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang diperoleh melalui situs resmi Bursa Efek Indonesia (BEI), Badan Pusat Statistik (BPS), dan Bank Indonesia (BI) yang berhubungan dengan permasalahan yang diteliti. Pengumpulan data dilakukan dengan studi dokumentasi dan studi literatur. Dalam penelitian ini, sumber data meliputi data sekunder. Instrumen yang digunakan dalam penelitian ini berupa instrumen non tes yaitu tabel kompilasi data yang merangkum data kuantitatif dari BEI, BI dan BPS. Berdasarkan hasil penelitian data menggunakan perhitungan statistik melalui SPSS mengenai pengaruh inflasi dan nilai tukar terhadap harga saham pada perusahaan manufaktur otomotif yang terdaftar di BE, yaitu inflasi berpengaruh negatif dan signifikan terhadap harga saham perusahaan subsektor otomotif dan komponen yang ditandai oleh t-hitung (-10,67) < t tabel (1,69). Selain itu, nilai tukar juga berpengaruh negatif dan signifikan terhadap harga saham perusahaan yang ditandai oleh t-hitung (-7,07) < t tabel (1,69). Alhasil investor perlu memperhatikan tingkat inflasi dan nilai tukar sebab dapat memengaruhi harga saham.
Peran Transparansi Financial Decision dalam Memediasi Pengaruh Financial Attitude terhadap Financial Well-Being (Penerima KIP Kuliah) Syahrul Nasarudin; Mira Mira; Masrullah Masrullah
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.700

Abstract

This study aims to analyze the mediating role of financial decision transparency in the relationship between financial attitude and financial well-being among KIP Kuliah recipients at Universitas Muhammadiyah Makassar. As a government-funded educational assistance program, KIP requires responsible financial management to enhance students’ financial well-being. However, positive financial attitudes do not automatically lead to financial well-being without transparent financial decision-making practices. This study employs a quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Primary data were collected through questionnaires distributed to KIP recipients. The analysis included validity, reliability, and hypothesis testing using bootstrapping techniques. The results indicate that financial attitude has a significant positive effect on financial decision transparency. Financial decision transparency also has a significant positive effect on financial well-being. Furthermore, financial decision transparency partially mediates the relationship between financial attitude and financial well-being. These findings suggest that students’ financial well-being improves when positive financial attitudes are translated into transparent and accountable financial decisions.
Pengaruh Leverage dan Pengungkapan Environmental Social Governance terhadap Tax Avoidance di Perusahaan Manufaktur di BEI : Studi Empiris pada Perusahaan Manufaktur BEI Periode 2020–2022 Muhammad Afdhal Arifuddin; Mira Mira; Masrullah Masrullah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8669

Abstract

Penelitian ini bertujuan menganalisis pengaruh leverage dan pengungkapan Environmental, Social, and Governance (ESG) terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia. Sampel ditentukan melalui teknik purposive sampling dan menghasilkan 79 perusahaan dengan total 237 observasi selama tiga tahun pengamatan. Tax avoidance diukur menggunakan Cash Effective Tax Rate, sedangkan leverage dan pengungkapan ESG digunakan sebagai variabel independen. Analisis dilakukan dengan regresi data panel menggunakan Random Effect Model setelah melalui pengujian asumsi klasik, meliputi normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap tax avoidance dengan koefisien sebesar -0,238316 dan probabilitas 0,0000. Pengungkapan ESG juga berpengaruh negatif dan signifikan terhadap tax avoidance dengan koefisien -42,38262 dan probabilitas 0,0000. Secara simultan, leverage dan pengungkapan ESG berpengaruh signifikan terhadap tax avoidance dengan probabilitas F-statistic sebesar 0,000000. Nilai R-squared sebesar 0,223278 menunjukkan bahwa kedua variabel mampu menjelaskan 22,3 persen variasi tax avoidance, sedangkan sisanya dipengaruhi faktor lain di luar model. Temuan ini menegaskan bahwa manfaat pajak dari beban bunga serta transparansi dan akuntabilitas dalam praktik ESG dapat menurunkan kecenderungan perusahaan melakukan penghindaran pajak. Hasil penelitian juga memberikan implikasi bagi manajemen dan pemangku kepentingan dalam memperkuat kebijakan pendanaan, pelaporan keberlanjutan, dan kepatuhan perpajakan.
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&#039;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