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All Journal Jurnal Akuntansi & Auditing Indonesia AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) EQIEN - JURNAL EKONOMI DAN BISNIS Journal on Education Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Journal of Accounting and Finance (JAF) Innovative: Journal Of Social Science Research Journal of Innovative and Creativity
Mursalim Mursalim
Universitas Muslim Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Journal on Education

 1 
Faktor-Faktor Stres Kerja dan Keseimbangan Kehidupan Kerja Terhadap Turnover Intention Pada Karyawan Hotel Claro Makassar Muhammad Syafii A. Basalamah; Suzanna Rosario Sinaga; Mursalim Mursalim
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

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Abstract

This research was located at the Claro Makassar Hotel. The purpose of this study was to determine the effect of work stress and work-life balance on employee turnover intention. This type of research is quantitative with the aim of finding answers to research questions based on actual circumstances. This study used a sample of 81 respondents. This sampling using purposive sampling. The test equipment used was the research instrument test and path anaylisis with the SPSS version 26.0. The result of this study is that the variable of work stress has an effect on employee turnover intention. The work-life balance variable effects the turnover intention of employee. The effect of work stress on turnover intention is positive and significant. The influence of work-life balance on turnover intention is negative and significant
Actual Cost Price dan Penetapan Margin Murabahah Dalam Perspektif Syariah (Studi Kasus Pada Bank Syariah Indonesia (BSI) Makassar) Muthahharah Syahidah; Mursalim Mursalim; Tenriwaru Tenriwaru
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

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The purpose of this research is to find out and analyze the actual cost pricing mechanism for determining murabaha, to find out and analyze the determination of murabaha margins, and to find out and analyze the implementation of actual cost pricing and murabahah margins carried out by Indonesian Sharia Bank, Makassar from a sharia perspective. To apply these objectives, data collection techniques were used through interviews, observation and documentation, with data analysis techniques using actual cost pricing analysis, murabahah margin determination analysis and comparison analysis of actual cost pricing and murabaha margins with a sharia perspective. The results of the study show that the actual cost price, namely the cost price in a sale and purchase transaction, is an agreement for Indonesian Islamic banks, Makassar in determining the selling price of murabahah equal to the cost price (buying) plus a profit margin. Then the determination of the profit margin/mark-up in financing under a murabaha contract is not carried out at the BSI branch office, but the authority to determine the profit margin/mark-up percentage is the head office and at the BSI Branch office only carry out according to the regulations including the system and every profit margin/mark up by BSI Syariah, the Makassar branch is only set for one transaction and payments are made in installments according to the financing implementation period agreed by the customer. Based on the results of the analysis regarding the actual cost pricing and margin/mark up in financing under a murabaha contract, it can be said that BSI, Makassar branch has carried out according to sharia principles. This is in accordance with the data analysis where in the implementation of the research it was found that there were no elements of usury, maisir, garar, haram and unjust.
Pengaruh Aplikasi Rencana Kegiatan Anggaran Sekolah (ARKAS) Dan Aplikasi Sistem Informasi Manajemen Bos Terhadap Akuntabilitas Pelaporan Keuangan Dana Bos di Kota Makassar Lestari Wahyuni; Mursalim Mursalim; Andi Nurwana
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

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This study aims to empirically prove the Effect of the School Budget Activity Plan Application (ARKAS) and the BOS Management Information System Application on Financial Reporting Accountability in Makassar City. The analytical tool used in this research is using multiple linear statistical tests and questionnaires as research instruments. The population in this study was 78 respondents using the census method.The results of this study prove that the first hypothesis which states that the Application of the School Budget Activity Plan (ARKAS) has an effect on Financial Reporting Accountability is acceptable and significant at α = 0.01. The second hypothesis which states that the BOS Management Information System Application affects the Accountability of Financial Statements is accepted and significant at α = 0.001.
Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah di Kota Makassar Noor Illah Adzillah; Mursalim Mursalim; Andi Nurwahyuni
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i4.2564

Abstract

This study aims to determine the factors that influence taxpayer compliance of micro, small and medium enterprises in Makassar City. The population in this study were 40,874 SMEs in Makassar City. The sample selection technique uses the probability sampling method using simple random sampling (Simple Random Sampling). This research was conducted at the North Makassar Pratama Tax Office using primary data sourced from distributing questionnaires directly to taxpayers registered at North Makassar KPP and secondary data sourced from news, journals, theses related to MSMEs and data from North Makassar KPP Pratama. This research uses quantitative methods and uses field research by distributing questionnaires addressed to individual taxpayers as a data collection method. The analysis technique used is descriptive statistical analysis, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The analysis tool used is SPSS Statistics 23. The results of this study indicate that the reduction in tax rates has a positive and significant effect on taxpayer compliance. It can be seen that a significance value of 0.024 <0.05 is obtained, so hypothesis one is accepted. Understanding of taxation has a positive and significant effect on taxpayer compliance. It can be seen that a significant value of 0.023 <0.05 is obtained, so the second hypothesis is accepted. Tax sanctions have a positive and significant effect on taxpayer compliance. It can be seen that a significant value of 0.049 <0.05 is obtained, so the third hypothesis is accepted. Taxpayer awareness has a positive and significant effect on taxpayer compliance. It can be seen that a significant value of 0.047 <0.05 is obtained, so the fourth hypothesis is accepted.
Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi Dan Budaya Etis Organisasi Terhadap Kecurangan Akuntansi Pada Pemerintahan Kabupaten Barru Ilyas Ali; Mursalim Mursalim; Abbas Selong
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.3772

Abstract

This study aims to examine the suitability of compensation and organizational ethical culture against accounting fraud in the Barru district government. The data in this study were obtained from employees who were willing to be respondents. This study used primary data by conducting direct research in the field by giving questionnaires/question sheets to 53 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: partially, the variables of Internal Control Effectiveness, Appropriateness of Compensation and Organizational Ethical Culture have a positive and significant effect on Accounting Fraud in the Government of Barru Regency.
Co-Authors Abbas Selong Agus Priyono Amrullah Amrullah Andi Nurwahyuni Andi Nurwana Basri Modding Creschenthum Srimariastuti Boroh Eka Santi Oktavia Hajering Mude Hamzah Ahmad Ilyas Ali Jhusi Andriani Julianty Sidik Tjan Junaid, Asriani Junaiddin Zakaria Lestari Wahyuni Masdar Masud Muhammad Nur Muhammad Nur Fitra Muhammad Su'un Muhammad Su'un Muhammad Syafii A. Basalamah Mustadir Mustadir Muthahharah Syahidah Noor Illah Adzillah Nur Afiah Usman Nurul Arfiah Hasibullah Suzanna Rosario Sinaga Tri Nur Astuti Ummu Kalsum Wahyu Suriyasti Yusriana Sri Ana