p-Index From 2021 - 2026
6.589
P-Index
Claim Missing Document
Check
Articles

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING Usman Rahman; Basri modding; Amiruddin Amiruddin
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.132 KB) | DOI: 10.26618/inv.v2i2.4117

Abstract

This study aims to determine and test empirically the influence of budgetary participation on managerial performance with Job Relevant Information as a moderating variable. The variables used in this research are the participation of budget preparation as independent variable, and Job Relevant Information as moderating variable, while the implementation of managerial performance as dependent variable. This study uses quantitative methods because it emphasizes the testing of theories through the measurement of research variables with and perform data analysis with statistical procedures. The type of data used in this study is the primary data. Primary data was obtained from the distribution of questionnaires to several OPD Kabupaten Pinrang. Sampling method used is by using the sampling formula with the sample obtained as many as 176 respondents. Hypothesis testing was done by using multiple regression statistic test and regression analysis of moderation with residual approach. The results showed that the participation of budget preparation has a positive and significant effect on managerial performance. Based on criteria of moderating variable from result of MRA, job relevant information in this research is moderating variable. Job relevant information strengthens the relationship between budgetary participation with managerial performance as seen from t test result and anova test after input interaction variable, it is known that probability significance above 0,05 is significant.
THE EFFECT OF MADRASAH HEAD LEADERSHIP, ACADEMIC SUPERVISION AND FUNCTIONAL TRAINING ON TEACHER PERFORMANCE ALIYAH MADRASAH INTHE DISTRICT OF BARRU ABDUL GANI; Basri Modding; Andi Bunyamin; Akhmad Syahid
Proximal: Jurnal Penelitian Matematika dan Pendidikan Matematika Vol. 4 No. 2 (2021): Volume 4 Nomor 2 tahun 2021
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.775 KB) | DOI: 10.30605/proximal.v4i2.1332

Abstract

This research was conducted with the aim to; (1) examine and analyze the influence of Madrasah head leadership, academic supervision, and functional training on the performance of Madrasah Aliyah teachers (2) examine and analyze the influence of Madrasah head leadership on the performance of Madrasa Aliyah teachers (3) examine and analyze the effect of Madrasah head supervision on the performance of Mardasar Aliyah teachers (4) examine and analyze the effect of functional training on the performance of Madrasah Aliyah teachers in kabupaten Barru, and This research uses primary data and secondary data, primary data through a survey on Madrasah Aliyah in kabupaten Barru which was conducted from September to November 2020 with a population of 273 teachers from 12 Madrasah Aliyah. Determination of the sample using the slovin formula, which is 12 Madrasah Aliyah and 162 respondents were selected. Secondary data includes document data in Madrasah resulting from teacher performance assessments conducted by the head of Madrasah each year. The data analysis used is descriptive to explain and describe the research data, while the quantitative data analysis uses Multiple Linear Regression analysis tool with SPSS program. The results of this research, there are value (R2/r-square) of 0.976. Means that 97.6 percent of the independent variables are madrasah principal leadership, academic supervision, and functional training simultaneously affect the dependent variable on the performance of madrasah aliyah teachers and the rest is about 2.4% affect the other variables that are not included in this research. And variably, the leadership of the madrasah principal has a positive and significant effect on the performance of madrasah aliyah teachers in Barru by 96.9 percent, while the other 13.1 percent can be explained by other factors not examined in this research, and academic supervision has an effect positive and significant impact on teacher performance at madrasah aliyah in Barru. by 89.1 percent, while the other 10.9 percent can be explained by other factors, as well as, functional training has a significant effect on the performance of madrasah aliyah teachers in Barru by 72.1 percent, while the other 27.9 percent can be explained by other factors, and subsequently the leadership of the head of the state madrasah aliyah, and the implementation of academic supervision and functional training is better than private madrasah aliyah in Barru.
The Effect of Quality of Service, Image, and Business Ethics on Satisfaction and Loyality of Patients in Hospitals in Makassar City Aslan Azhari; Basri Modding; Ilham Labbase; Annas Plyriadi
International Journal of Management Progress Vol. 1 No. 2 (2020): International Journal of Management Progress
Publisher : Institute for Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/ijmp.v1i2.558

Abstract

Research related to the Effect of Service Quality, Image, and Business Ethics on Patient Satisfaction and Loyalty at Hospitals in Makassar City. This research was conducted which aims to: (1) test and analyze the effect of service quality, image, business ethics on patient satisfaction, (2) test and analyze the effect of service quality, image, business ethics on patient loyalty, (3) test and analyze the effect satisfaction with patient loyalty, (4) test and analyze the indirect effect of service quality, image, and business ethics on patient loyalty through mediating patient satisfaction. This study uses primary data through distributing questionnaires to a total of 203 inpatients as samples from the total number of patients in 2018 totaling 69.337, data collection was carried out from December 2019 to January 2020. Data were analyzed using Structural Equation Modeling (SEM) analysis with program assistance AMOS and SPSS. The results showed that (1) service quality, image, and business ethics had a positive and significant direct effect on patient satisfaction, (2) service quality, image, and business ethics had a positive and significant direct effect on patient loyalty, (3) satisfaction has a positive and not significant direct effect on patient loyalty, (4) an indirect relationship of service quality, image, and business ethics, through mediation satisfaction has a positive and not significant effect on patient loyalty. This means that the provision of good quality services, the application of the hospital's image, and the application of ethical behavior will have a direct role in patient satisfaction and loyalty. Patient satisfaction does not significantly affect patient loyalty due to the existence of a system of tiered referral system which makes it impossible for patients to directly choose the hospital, except in an emergency. Quality of service, image, and business ethics through satisfaction has a positive and not significant effect on patient loyalty. This shows that patient satisfaction is not able to mediate to have a significant influence on patient loyalty.
The effect of commitment, leadership and compensation on job satisfaction and performance of government apparatus in West Sulawesi Province Atika Atika; Basri Modding; Baharuddin Sammaila; Hamzah Hafied
MEC-J (Management and Economics Journal) Vol 3, No 1 (2019)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.145 KB) | DOI: 10.18860/mec-j.v0i2.6555

Abstract

The apparatus performance is a fundamental problem affecting the organizational performance of West Sulawesi Province Government. Many factors affect it, both individual characteristics and organizational, especially commitment, leadership, compensation and job satisfaction. This study analyzes the effect of organizational commitment, leadership and compensation on job satisfaction and the impact on apparatus performance. The study was conducted on 358 respondents of Government apparatus in West Sulawesi Province. The data was collected by five point Likert scale and analyzed by Structural Equation Model (SEM). The study results found that commitment and leadership affect on job satisfaction and apparatus performance. While compensation only affects job satisfaction and does not affect on performance apparatus.
Management of Teachers Competence Development In Improving Learning Quality in Jeneponto Regency (A Case Study of Madrasah Tsanawiyah) Abdul Rahman; Basri Modding; Achmad Gani; Nurlaelah Nurlaelah
JED (Jurnal Etika Demokrasi) Vol 7, No 3 (2022): JED (Jurnal Etika Demokrasi)
Publisher : Universitas of Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jed.v7i3.7870

Abstract

This research aims to analyze planning for competency development of madrasah tsanawiyah teachers; (2) to analyze strategy for developing the competence of madrasah tsanawiyah teachers; (3) to analyze the competence of madrasah tsanawiyah teachers; (4) analyze the barriers and challenges in developing the competence of teachers. The study used primary data through interviews and questionnaires as many as 63 informants as samples based on sample criteria, with details of 3 principal informants, 30 teachers and 30 students as informants. The results of this study indicate that: (1)The planning for developing the competence of madrasah tsanawiyah teachers  is a plan that has been structured, programmed and becomes a system in every madrasah, in carrying out the planning for developing the competence of teachers ; (2)The head of madrasah tsanawiyah as a leader in each institution implements various strategies for developing competence of madrasah tsanawiyah teachers  by motivating and involving teachers  to participate in various scientific activities such as activating MGMP, KKG, seminars, training and workshops; (3)The competence of madrasah tsanawiyah teachers  is in accordance with National Education standards; (4) SWOT analysis used to determine the strengths, weaknesses, opportunities and threats in developing the competence of madrasah tsanawiyah teachers  in order to improve the quality of their professionalism individually nor together. This means that the development of teachers Competence is competent in accordance with national education standards in Jeneponto Regency.
Analisis Kebijakan Pemberian Kredit di Bank Perkreditan Rakyat (BPR) Annisa Fitriah Mudassir; Basri Modding; Hajering Hajering
Journal of Accounting and Finance (JAF) Vol. 1 No. 1 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.267 KB) | DOI: 10.52103/jaf.v1i1.61

Abstract

Penelitian ini dilakukan dengan bertujuan untuk : (1) menganalisis manajemen risiko kredit dalam kebijakan pemberian kredit di Bank Perkreditan Rakyat (BPR) Hasamitra; (2) menganalisis analisis kredit dalam kebijakan pemberian kredit di Bank Pekreditan Rakyat (BPR) Hasamitra. Penelitian ini menggunakan data primer melalui wawancara langsung dengan informan yang dipilih sesuai dengan kriteria yaitu bekerja di bagian Satuan Kerja Manajemen Risiko dan bagian Analisa Kredit dan memiliki masa kerja lebih dari 1 tahun. Hasil penelitian ini menunjukkan bahwa : (1) Manajemen risiko kredit sejalan dengan kebijakan pemberian kredit meliputi prinsip-prinsip penerapan sesuai dengan kebijakan Otoritas Jasa Keuangan mengenai penerapan manajemen risiko bagi Bank Perkreditan Rakyat yaitu pengawasan aktif Dewan Komisaris dan Direksi BPR Hasamitra terhadap risiko kredit, Kecukupan kebijakan, prosedur, dan penetapan limit untuk risiko kredit, Proses identifikasi, pengukuran, pemantauan dan pengendalian risiko kredit. Namun Sistem Pengendalian Internal belum sejalan dengan prinsip dikarenakan belum pernah dilakukan audit internal terhadap manajemen risiko; (2) Kebijakan pemberian kredit sejalan dengan analisis kredit yang dilaksanakan berdasarkan prinsip 5C yaitu Character, Capacity, Capital, Conditions, dan Collateral.
Pengaruh Pengawasan Dan Sanksi PerpajakanTerhadap Kesadaran Wajib Pajak Pasca Program Tax Amnesty Mustadir Mustadir; Basri Modding; Mursalim Mursalim
Journal of Accounting and Finance (JAF) Vol. 1 No. 1 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.839 KB) | DOI: 10.52103/jaf.v1i1.82

Abstract

Penelitian ini dilakukan dengan tujuan: (1) Untuk mengetahui dan menganalisis pengaruh Pengawasan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. (2) Untuk menganalisis pengaruh Sanksi Perpajakan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda dengan jumlah sampel sebanyak 50 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Pengawasan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada Kantor KPP Pratama Makassar Barat. (2). Sanksi Perpajakan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada KPP Pratama Makassar Barat. This research is conducted with the purpose of: (1) to know and analyze the effect of supervision on the taxpayer awareness post Tax Amnesty at the West Makassar Primary Tax Service office. (2) To analyse the influence of taxation sanctions on post-taxpayer awareness of tax Amnesty at the West Makassar Primary Tax Service office. The research methods used in this study are descriptive analysis and double linear regression analysis with a total sample of 50 respondents. Based on the results of multiple linear regression analyses, the results showed that (1). Supervision of positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama's West Makassar office. (2). Taxation sanctions positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama Makassar West.
ANALYSIS OF EFFECTIVENESS AND CONTRIBUTION OF REGIONAL TAX REVENUE BEFORE AND AFTER THE IMPLEMENTATION OF THE TAPPING BOX TO OPTIMIZE REGIONAL ORIGINAL INCOME IN POLEWALI MANDAR Yusriana Sri Ana; Basri Modding; Mursalim Mursalim
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.953

Abstract

The title of the research is Analysis of the Effectiveness and Contribution of Regional Tax Revenue Before and After the Application of the Tapping, Box System to Optimize the Regional Original Income (PAD) of Polewali Mandar City. This study aims to learn more about optimizing the use of the Tapping Box tool in PAD collection. Tapping Box is a tool owned by the local government and its use is left to the business owner who is subject to tax. This study uses a quantitative descriptive method that uses secondary data. The sample uses data on the realization of regional income, targets, and PAD for Polewali Mandar Regency in 2018-2019. The data analysis technique uses the formulation of the effectiveness and contribution of the 2012 Halim regional tax. The results of this study indicate that the effectiveness in the 2018-2020 every year increases by an average of 133%, so the tool is effective in tax revenue. Contributions in 2018-2019 with an average of 44.41% are very less because PAD does not only affect Hotel taxes, Restaurant taxes, and Entertainment Taxes, there are separated income and other legitimate PAD.
Pengaruh Penguasaan Teknologi Informasi, Motivasi, Disiplin Kerja, dan Kepuasan Kerja Terhadap Kinerja Staff Sekolah Tinggi Ilmu Kesehatan Persada Nabire Adhi Hilardi; Basri Modding; Aditya Halim Perdana Kusuma Putra
Tata Kelola Vol. 9 No. 2 (2022): Tata Kelola (Juli - Desember)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jtk.v9i2.1329

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Penguasaan Teknologi Informasi, motivasi kerja, disiplin kerja, kepuasan kerja terhadap kinerja pada Sekolah Tinggi Ilmu Kesehatan Persada Nabire serta untuk menganalisis variabel yang paling berpengaruh terhadap kinerja Sekolah Tinggi Ilmu Kesehatan Persada NabireUntuk mengimplementasikan tujuan tersebut maka digunakan teknik pengumpulan data melalui observasi, dokumentasi dan penyebaran kuesioner. Analisis yang digunakan adalah analisis deskriptif kuantitatif, analisis regresi linear berganda, uji validitas dan uji reliabilitas, uji asumsi klasik, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa variabel Pengaruh Penguasaan Teknologi Informasi, motivasi, disiplin kerja dan kepuasan kerja secara parsial berpengaruh positif dan signifikan yang artinya pengaruh kuat sekali terhadap kinerja karyawan.
CAPACITY MANAGEMENT BUILDING DALAM MEMFASILITASI PENINGKATAN MUTU PERGURUAN TINGGI SWASTA LEMBAGA LAYANAN PENDIDIKAN TINGGI WILYAH IX Andi Lukman; Basri Modding; Achmad Gani; Mursalim .
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol 6, No 2 (2022): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v6i2.2410

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan dan menganalisis kapasitas Lembaga Layanan Pendidikan Tinggi Wilayah IX dalam memfasilitasi peningkatan mutu Perguruan Tinggi Swasta dan Untuk mendeskripsikan dan menganalisis mutu Perguruan Tinggi Swasta Lembaga Layanan Pendidikan Tinggi Wilayah IX. Serta Untuk merumuskan strategi penguatan kapasitas yang efektif dalam memfasilitasi peningkatan mutu  Perguraun Tinggi Swasta Lembaga layanan pendidikan Tinggi Wilayah IX. Jenis penelitian adalah kualitatif dengan pendekatan studi kasus ekploratif sebagai salah satu strategi penelitian yang mempelajari atau mengkaji suatu latar, objek atau peristiwa dalam waktu tertentu secara menyeluruh dan mendalam. Pengumpulan data dilakukan melalui teknik wawancara, dokumentasi, media review, dan observasi. Informan terdiri atas dua yaitu informan utama yang dipilih secara purposive dan informan biasa yang dipilih secara snowball sampling. Teknik analisis data yang digunakan mengacu pada model interaktif yang meliputi tahap pengumpulan data, kondensasi data, penyajian data dan verifikasi/penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Kapasitas Lembaga Layanan Pendidikan Tinggi Wilayah IX secara umum belum maksimal. Hal ini disebabkan karena kewenangan institusional yang melekat masih sangat terbatas, selain itu tugas LLDIKTI hanya sebatas fasilitator bukan eksekutor dalam upaya meningkatkan mutu Perguruan Tinggi Swasta, begutupula pada aspek kompetensi sumber daya manusia masih cukup memadai dari aspek formalitas tetapi tidak berbanding lurus secara substansi. Karena itu perlu pemetaan pegawai dalam penempatannya. Mutu Perguruan Tinggi Swasta Lingkup Lembaga Layanan Pendidikan Tinggi Wilayah IX, secara umum sudah memadai. Hal ini disebabkan karena sistem kaderisasi sudah dibangun pola sesuai dengan regulasi, selain itu sistem rekruitmen tenaga dosen dan tenaga pendidikan telah dilakukan dengan baik. begitu pula pada aspek kelembagaan masih dalam keadaan normal dan under control. Namun lemah pada sumber dana dan fasilitas. Dalam rangka peningkatan kapasitas Lembaga Layanan Pendidikan Tinggi dalam memfasilitasi peningkatkan mutu Perguraun Tinggi Swasta, dibutuhkan sistem kelembagaan yang kuat melalui empat aspek utama yaitu Organisasi yang memiliki kewenangan yang kuat, Sumber Daya Manusia yang berkompeten, Sitem Kerja yang stabil serta networking sebagai aspek jejaring dalam mendorong partisipasi stakeholder.
Co-Authors ABDUL GANI Abdul Rahman Abdullah, Ruslan Achmad Gani Achmad Gani Achmad Gani Achmad Gani Achmad Gani Adhi Hilardi Aditya Halim Perdana Kusuma Putra Putra Akhmad Syahid Alamsyah Amir Mahmud Amir Mahmud Amiruddin Amiruddin Amiruddin, Amiruddin Amiruddin, Yudistira Putra Andi Aladin Andi Bunyamin Andi Haslindah Andi Lukman Andi Nirwana Nur Andirwan Annas Plyriadi Annas Priyadi Annisa Fitriah Mudassir Arfah, Aryati Aslan Azhari Atika Atika Azhari, Aslan Azizah Mirdin, Andi Azzah B, Herman Baharuddin Sammaila Baharuddin Semmaila Basalamah, Muhammad Syafi'i A. BEDDU, MEGAWATI Burhan Burhan, Burhan Burhanuddin Burhanuddin Burhanuddin Burhanuddin Dahlia Dahlia Darwis Lannai Darwis Lannai Diah Ayu Gustiningsih Dinsar, Arfandi Estika, Lala Fitriani Fitriani Fitrohdin Wahyu Sayekti G, Andi Mugni Rizki Gani, Achriansyah Achmad Hamid, Syarwan Hamzah Hafied Hartati Hartati Haslindah, Andi I Gusti Agung Komang Diafari Djuni Hartawan Ibrahim Dani Ilham Labbase Junaidin Zakaria Kadir, Djamaluddin Kalla, Rastina Kamase, Jeni Labbase, Ilham Lannai , Darwis Lukman, Andi Lusiana, Sri Machmud, Kartika Mahathir Mohamad Mahfud nurnajamudin Mahyus Mahyus Mansyur Ramly Martin Miftah, Hermaji Muh Arman Muh. Nur Akbar Muhammad Rivan Maulana Murfat, Moh Zulkifli Mursalim . Mursalim . Mursalim Mursalim Mursalim Mursalim Mursalim Mursalim Mustadir Mustadir Mustafa, Nurul Makka Nirwana Sampara NUR ANDAYANI Nur Wahyuni Nurhayati Azis Nurlaelah . Nurtan, Dzulfiqar Nurul Makka Mustafa Nurwana, Nurwana Patandianan, Sinaria Plyriadi, Annas Pramukti, Andika Rahman Mus Rahmatullah, Resky Alqadri Randi Ariady Suwardi Ratna Dewi Ratnasari Ratnasari Reken, Feky Resky Alqadri Rahmatullah Ridwan, Risvina Roslina Alam Rukmana Amar, Auliya Sabri Hasan Safrida Santika, Nilan Selong, Abbas Seniorita Seniorita Serlin serang Setyawati Yani Sitti Sukmawati S. Sudirman, Irmayanti Sufri, Mukhlis Suharmin Syarif Suriyanti Suriyanti, Suriyanti Syamrul, Syamrul Syamsu Alam Syarief, Takdir Syarwan Hamid Takdir Syarif Takdir Syarif Takdir Syarif Thalib, Najdah Tijjang, Bakhtiar Usman Rahman Yusriana Sri Ana Yusuf Alfian Rendra Anggoro KR Zaenal Arifin Zakaria, Junaidin