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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 Media Sosial dan Perilaku Hedonisme terhadap Pengelolaan Keuangan pada Mahasiswa Universitas Muhammadiyah Makassar yang Tinggal di Kos dan Tidak Kos Auliya Wana Febrianti; Agusdiwana Suarni; 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.v5i2.12644

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penggunaan media sosial dan perilaku hedonisme terhadap pengelolaan keuangan mahasiswa Universitas Muhammadiyah Makassar, baik yang tinggal di kos maupun yang tidak tinggal di kos. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif, di mana data dikumpulkan melalui penyebaran kuesioner kepada 352 responden yang ditentukan menggunakan rumus Yamane dan dipilih melalui teknik purposive sampling dari populasi mahasiswa Universitas Muhammadiyah Makassar. Data yang terkumpul kemudian diuji validitas, reliabilitas, dan asumsi klasik, sebelum dianalisis menggunakan metode regresi linear berganda dengan bantuan aplikasi SPSS versi 26. Hasil analisis menghasilkan persamaan regresi Y = 4,050 + 0,400X1 + 0,422X2, yang menunjukkan bahwa media sosial dan perilaku hedonisme berpengaruh positif terhadap pengelolaan keuangan mahasiswa. Uji t menunjukkan kedua variabel memiliki nilai signifikansi 0,000 (< 0,05), sehingga keduanya secara parsial berpengaruh signifikan terhadap pengelolaan keuangan mahasiswa. Nilai koefisien determinasi (R Square) sebesar 0,425 mengindikasikan bahwa media sosial dan perilaku hedonisme secara bersama-sama mampu menjelaskan 42,5% variasi pengelolaan keuangan mahasiswa, sedangkan sisanya sebesar 57,5% dipengaruhi oleh faktor lain di luar model penelitian ini. Tingginya intensitas penggunaan media sosial berpotensi memengaruhi pola konsumsi serta proses pengambilan keputusan keuangan, sedangkan perilaku hedonisme cenderung mendorong gaya hidup konsumtif yang dapat mengurangi efektivitas pengelolaan keuangan mahasiswa. Berdasarkan temuan tersebut, peningkatan literasi keuangan serta kemampuan pengendalian diri menjadi aspek penting agar mahasiswa dapat mengelola keuangan secara lebih bijaksana di tengah perkembangan media sosial dan kecenderungan gaya hidup hedonis yang semakin meningkat di kalangan mahasiswa.
PERAN COST CONTROL DAN VARIANCE ANALYSIS TERHADAP KINERJA SEKRETARIAT DPRD KABUPATEN GOWA Syamsuriani; 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.v11i02.48753

Abstract

This study aims to analyze the influence of Cost Control and Variance Analysis on the Performance of the Secretariat of the Regional House of Representatives (DPRD) of Gowa Regency. This research employed a quantitative approach using explanatory research design. Primary data were collected through questionnaires distributed to employees of the DPRD Secretariat of Gowa Regency. The research sample consisted of 31 respondents selected using the saturated sampling technique. Data analysis methods included descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS for Windows 24.0. The results indicate that the Cost Control variable does not have a significant effect on organizational performance, with a regression coefficient of -0.164 and a significance value of 0.348 (> 0.05). This finding suggests that the implementation of cost control has not been able to provide a meaningful impact on improving organizational performance, as budget management is still more oriented toward administrative compliance than toward performance effectiveness. Meanwhile, the Variance Analysis variable has a positive and significant effect on performance, with a regression coefficient of 0.498 and a significance value of 0.016 (< 0.05). This finding indicates that the better the variance analysis process, the better the organizational performance. The coefficient of determination (Adjusted R²) of 0.140 indicates that 14% of the variation in performance can be explained by the two independent variables. This study implies that public sector organizations need to optimize variance analysis as a strategic decision-making tool in budget evaluation to improve organizational performance effectiveness.
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): NOVEMBER : 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.
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.
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