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All Journal ECONOMOS : Jurnal Ekonomi dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmu Manajemen Profitability INVOICE : JURNAL ILMU AKUNTANSI Paradoks : Jurnal Ilmu Ekonomi JOSAR (Journal of Students Academic Research) Advances in Taxation Research JER
Amiruddin, Amiruddin
Universitas Muslim Indonesia Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Mathematics Social Sciences Other

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PENGARUH TINGKAT KEMISKINAN DAN PENDAPATAN PERKAPITA TERHADAP PENERIMAAN PAJAK DAERAH SERTA OPINI AUDIT DENGAN TINGKAT KEPERCAYAAN MASYARAKAT SEBAGAI VARIABEL INTERVENING TERHADAP PENERIMAAN PAJAK DAERAH PEMERINTAH PROVINSI SE-INDONESIA Alwi, Muh; Su'un, Muhammad; Amiruddin, Amiruddin
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i1.780

Abstract

This study aims: To investigate whether the Poverty Level Affects Provincial Tax Revenues in Indonesia, to test whether per capita income affects provincial tax revenue in Indonesia, to test whether the Audit Opinion with Intervention Variables, Public Trust Level, to test whether the Audit Opinion affects Provincial Tax Revenues in Indonesia. This academic study typically uses secondary data with time series data for the period 2010, 2012, 2014, 2016, and 2018. The data analysis technique typically uses the stimulus equation with the path analysis estimation technique. The Statistical Package for the Social Science application program (SPSS) version 23 is typically used to carefully help carefully analyze the data typically used in this study. The results showed that: The level of poverty has a significant effect on Provincial Tax Revenues in Indonesia, Per capita income has no significant impact on Provincial Tax Revenues in Indonesia, Audit Opinion with Intervening Variables Community Trust Level typically has a significant effect on Provincial Tax Revenues in Indonesia.
THE EFFECT OF BUDGET PARTICIPATION, TOTAL QUALITY MANAGEMENT, AND ENVIRONMENTAL UNCERTAINTY ON MANAGERIAL PERFORMANCE KI IN PT. TONASA LINES SHIPPING IN PANKEP DISTRICT Muh. Zulfadli; Hajering Hajering; Amiruddin Amiruddin
Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i1.4861

Abstract

In this study the author has the objective to determine the effect of budget participation, total quality management and environmental uncertainty on managerial performance on PT Pelayaran Tonasa Lines in Pangkep Regency. The hypothesis of this study is: Suspected of budget participation, total quality management and environmental uncertainty have a significant impact on the performance of managerial on PT Pelayaran Tonasa Lines in Pangkep Regency.  The data required in this study is primary data in the form of respondents’ assessment of participation, total quality management, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of this study indicate: (1) budget participation a positively and significantly effect on the managerial performance; (2) total quality management a positively and not significantly effect on the managerial performance; and (3) environmental uncertainty a positively and significantly effect on the managerial performance
PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT, PARTISIPASI PENYUSUNAN ANGGARAN,TERHADAP KINERJA MANAJERIAL KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PT. BANK SULSELBAR CABANG MAKASSAR Tantaka A Tao; Jeny Kamase; Amiruddin Amiruddin
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.006 KB) | DOI: 10.26618/inv.v3i2.6037

Abstract

The Effect of Implementation of Total Quality Management, Participation in Budgeting, on Managerial Performance, Organizational Commitment as a Moderating Variable at PT. Bank Sulselbar Makassar Branch. This study aims to determine and describe the implication of total quality management, participation in budgeting, in improving management performance as a moderating variable in PT. South and West Sulawesi Bank. This research uses quantitative methods and performs data analysis with statistical procedures. The sampling method used is by using a sampling formula with a sample of 69 respondents. The analytical method used is moderated regression analysis (MIRA) with the help of SPSS version 24.0 for windows. The results of hypothesis testing show that the Total Quality Management (TQM) variable has an effect on managerial performance, that the Budgetary Participation Variable has an effect on managerial performance, that the Total Quality Management (TQM) variable has an effect on managerial performance and the interaction between total quality management (TQM) has influence on managerial performance. Meanwhile, organizational commitment variable does not have a significant effect on the relationship between budgeting participation and managerial performance.Keywords: Total Quality Management, Participation in Budgeting, Managerial Performance, Organizational Commitment, and PT. South and West Sulawesi Bank Makassar Branch.
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.
Pengaruh Literasi Keuangan Terhadap Kualitas Manajemen Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Makanan Kota Makassar Andi Arifwangsa Adiningrat; Mahfud Nurnajamuddin; Amiruddin Amiruddin; Nur Wahyuni
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1316

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh literasi keuangan terhadap kualitas manajemen keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) Makanan Kota Makassar. Data dalam penelitian ini diambil dari sejumlah UMKM Makassar yang berdasarkan kriteria sampel dan bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan secara langsung dilapangan dengan memberikan kuesioner dan melakukan wawancara kepada 185 UMKM Makanan selaku responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis Structural Equation Modeling (SEM) dengan bantuan software AMOS  Hasil Penelitian menunjukkan bahwa secara parsial Variabel literasi keuangan berpengaruh positif dan signifikan terhadap kualitas manajemen keuangan. Kata Kunci: Literasi Keuangan, Kualitas Manajemen Keuangan, UMKM
CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REALITA SOSIAL IMPLEMENTANSINYA Tenriwaru Tenriwaru; Amiruddin Amiruddin
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.399

Abstract

The science of accounting that is currently practiced goes hand in hand with the understanding of capitalism which is only oriented towards material profit, has contributed to destroying the balance of life by excessively stimulating the development of human economic potential which does not contribute to increasing their prosperity but instead makes them experience a decline in social conditions. The principle of capitalism run by accounting science has proven to exploit nature and damage the ecological balance It has become a logical causation if then the company must take responsibility for all direct and indirect consequences of the company's operations. The company must make donations to those who are sick as a result of being affected by the company's operations; the company must think deeply about how to reduce it so that the negative impact caused by the company's operations is minimized; Companies must also think about how to restore the world's ecological imbalances caused by company operations to their original state. Bourdieu's epistemology is used to analyze how the relationship between structures and agents work together in carrying out social responsibility (CSR) and its implementation which is still capitalistically oriented.
Pengaruh Kompetensi, Independensi, dan Time Budget Pressure Terhadap Kualitas Audit Pada Inspektorat Provinsi Sulawesi Selatan Nur Alifah Syahrani; Amiruddin; Musliha Shaleh; Rahmi Razak
Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 1 (2023): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.459 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kompetensi, Independensi, dan Time Budget Pressure terhadap kualitas audit pada kantor Inspektorat Provinsi Sulawesi Selatan. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data primer dengan cara melakukan penelitian langsung di lapangan, dengan memberikan kuesioner/ lembar pernyataan kepada 35 responden. Hasil penelitian menunjukkan bahwa Kompetensi berpengaruh positif dan signifikan terhadap Kualitas Audit. Independensi berpengaruh positif dan signifikan terhadap Kualitas Audit. Time Budget Pressure berpengaruh negatif dan signifikan terhadap Kualitas Audit.
CULTURE RESOPA TEMMANGINGNGI NAMALOMO NALETEI PAMMASE DEWATA IN AUDITORS PERFORMANCE IN MAKASSAR CITY Misnawati Misnawati; Tenriwaru Tenriwaru; Amiruddin Amiruddin
JOSAR (Journal of Students Academic Research) Vol 2 No 1: March 2017
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v2i1.1150

Abstract

This study aims to determine the role of culture resopa temmangingngi namalomo naletei pammase dewata influential in the performance of auditors in the city of Makassar. This research is a research of data analysis of phenomenoligis paradigm, specializing in phenomenon and reality that seems to examine the explanation in it. In implementing a guideline in the profession to the stages of research that needs to be done, that is: Investigation, interviews, documentation, analysis, selection and from the first source or is valid. This study came to the conclusion of the analysis that the background of an auditor and the cultural values ​​ the of resopa temmangingngi namalomo naletei pammase dewata such as: Alempureng (honesty), Amaccang (intellectual), Asittinajang (propriety), Agettengeng (firmness), reso (effort), Siri ' (shame, self-esteem), Ada Tongeng (true speech), and Mappesona Ri Dewatae (resigned to the power of Allah SWT) give a strong influence in the performance of auditors.
THE EFFECT OF PERCEPTION AND MOTIVATION ON TAX CONCENTRATION STUDENTS 'INTEREST FOR A CAREER IN TAXATION Tenriwaru Tenriwaru; Amiruddin Amiruddin; Nurfadilah Nurfadilah
JOSAR (Journal of Students Academic Research) Vol 1 No 1: March 2016
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v1i1.1167

Abstract

This study aims to determine the effect of perceptions about taxes and student motivation for tax concentration for a career in taxation. The variables in this study are Perception (X1), Motivation (X2) and Interest (Y). This type of research used in this research is quantitative. The data collection technique is done by using a questionnaire. The population of this study was students of taxation concentration. The method used to determine the sample is purposive sampling method. Data analysis was performed using multiple linear regression analysis. The results of the research partially and simultaneously show that perception and motivation have a positive and significant effect on student interest in tax concentration for a career in taxation.
Several Factors Affecting Taxpayer Compliance During the Covid-19 Pandemic Asriani Junaid; Hamzah Ahmad; Putri Aisyah Salsabila; Amiruddin Amiruddin; Kirana Ikhtiari
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.6

Abstract

The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can b e concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic
Co-Authors Adiningrat, Andi Arifwangsa Alfian Saputra Alwi, Muh Basri Modding Hamzah Ahmad Jeny Kamase Junaid, Asriani Kirana Ikhtiari Mahfudnurnajamuddin, Mahfudnurnajamuddin Misnawati Misnawati Muh. Zulfadli Musliha Shaleh Nur Alifah Syahrani Nurfadilah Nurfadilah Nurwahyuni Nurwanah Nurwanah Putri Aisyah Salsabila Rahmi Razak Su'un, Muhammad Tantaka A Tao Usman Rahman Yana Ameliana