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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal on Education MABIS: Manajemen dan Bisnis International Journal of Management Progress Enrichment : Journal of Management Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Mapping Idea and Literature Format Edunity: Kajian Ilmu Sosial dan Pendidikan Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Center of Economic Students Journal (CSEJ) Journal of Innovative and Creativity Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Masdar Mas’ud
Universitas Muslim Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Suku Bunga, Nilai Tukar, Dan Kebijakan Dividen Terhadap Return Saham Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Rika Kurani; Masdar Mas’ud; Sanusi Hamid
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3696

Abstract

Penelitian ini bertujuan untuk menganalisis (1) pengaruh suku bunga terhadap return saham (2) pengaruh nilai tukar terhadap return saham, dan (3) pengaruh kebijakan dividen terhadap return saham pada Perusahaan yang terdaftar di Jakarta Islamic Index (JII). Teknik pemilihan sampel yang digunakan yaitu purposive sampling. Sampel yang digunakan sebanyak 6 perusahaan. Metode analisis data dalam penelitian ini adalah Analisis Deskriptif, Uji Asumsi Klasik, dan Regresi Linear Berganda menggunakan Statistical Product and Service Solutions (SPSS). Hasil penelitian menunjukkan bahwa secara simultan suku bunga, nilai tukar, dan kebijakan dividen berpengaruh positif dan signifikan terhadap return saham. Secara parsial variabel suku bunga tidak berpengaruh signifikan terhadap return saham, nilai tukar tidak berpengaruh signifikan terhadap return saham, kebijakan dividen berpengaruh positif dan signifikan terhadap return saham.
Pengaruh Literasi Keuangan Syariah Terhadap Keputusan Penggunaan Inklusi Keuangan Digital Pada Generasi Millenial di Kota Makassar Amriani Amriani; Masdar Mas’ud; Baso Amang
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.v5i4.2674

Abstract

This research was conducted with the aims of: (1) analyzing basic knowledge of Islamic financial literacy influencing digital financial inclusion in the millennial generation; (2) analyzing Islamic contracts influencing digital financial inclusion in the millennial generation; (3) analyze Islamic savings and loans that affect digital financial inclusion in the millennial generation; (4) analyzing sharia insurance has an effect on digital financial inclusion in the millennial generation; (5) analyzing Islamic investment has an effect on digital financial inclusion in the millennial generation. This type of research is quantitative research by distributing questions in the form of questionnaires to respondents, namely the millennial generation in Makassar City, the type of data used is primary data with a sample size of 100 respondents. The analytical tools used in this study are validity test, reliability test, classical assumption test: normality test, linearity test, multicollinearity test, autocorrelation test, hypothesis test: multiple linear regression model test, t test using the SPSS program. The results of this study indicate that: (1) basic knowledge of Islamic financial literacy has a positive and not significant effect on digital financial inclusion in the millennial generation; (2) Islamic contracts have a positive and significant effect on digital financial inclusion in the millennial generation; (3) Islamic savings and loans have a negative and insignificant effect on digital financial inclusion in the millennial generation; (4) sharia insurance has a positive and insignificant effect on digital financial inclusion in the millennial generation; (5) sharia investment has a negative and insignificant effect on digital financial inclusion in the millennial generation. The millennial generation in the city of Makassar is expected to be able to apply the knowledge of Islamic finance that they already have to better manage their personal finances and be able to run the financial system in accordance with sharia principles.
Pengaruh Pengelolaan Keuangan dan Kompetensi SDM terhadap Kinerja Keuangan Daerah Melalui Implementasi Sistem Akuntansi pada Kantor Perumda Tirta Mangkaluku Kota Palopo Khusnul Khatima Ishak; Masdar Mas’ud
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2813

Abstract

Tujuan Penelitian ini adalah untuk menganalisis sebarapa jauh Pengaruh Pengelolaan Keuangan dan Kompetensi SDM terhadap Kinerja Keuangan Daerah Melalui Implementasi Sistem Akuntansi pada Kantor PERUMDA Tirta Mangkaluku Kota Palopo. Rancangan penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis data menggunakan uji asumsi klasik dan regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Pengelolaan Keuangan berpengaruh signifikan terhadap implementasi sistem akuntansi di Perumda Tirta Mangkaluku Kota Palopo; (2) Kompetensi SDM berpengaruh signifikan terhadap implementasi sistem akuntansi di Perumda Tirta Mangkaluku Kota Palopo; (3) Pengelolaan Keuangan secara parsial memiliki pengaruh yang positif dan signifikan terhadap Kinerja keuangan daerah di Perumda Tirta Mangkaluku Kota Palopo; (4) Kompetensi SDM disimpulkan bahwa Kompetensi SDM secara parsial memiliki pengaruh yang positif dan signifikan terhadap Kinerja keuangan daerah di Perumda Tirta Mangkaluku Kota Palopo; (5 Implementasi sistem akuntansi disimpulkan bahwa Implementasi sistem akuntansi secara parsial memiliki pengaruh yang positif dan signifikan terhadap Kinerja keuangan daerah di Perumda Tirta Mangkaluku Kota Palopo; (6) Pengelolaan Keuangan disimpulkan bahwa Pengelolaan Keuangan secara parsial memiliki pengaruh yang signifikan terhadap Kinerja keuangan daerah jika melalui implementasi sistem akuntansi; (7) Pengelolaan Keuangan disimpulkan bahwa Kompetensi SDM secara parsial memiliki pengaruh yang signifikan terhadap Kinerja keuangan daerah jika melalui implementasi sistem akuntansi
Pengaruh Perputaran Modal Kerja, Likuiditas, Leverage dan Aktivitas Terhadap Profitabilitas Sub Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Sispa Dasilpa; Masdar Mas’ud; Arifin Arifin
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i2.1798

Abstract

Abstract This study aims to determine the effect of working capital turnover, liquidity, leverage, and activity on the profitability of the retail sub-sector listed on the Indonesia Stock Exchange. This study employed quantitative research. The population comprised 32 companies, with a sample size of 19 retail companies. Purposive sampling was used for the sampling. SPSS was used for the testing. Data analysis employed multiple linear regression, coefficient of determination, simultaneous analysis, and hypothesis testing. The results of this study indicate that working capital turnover (Receivable Turnover) does not significantly affect (ROE) in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Liquidity (Quick Ratio) does not significantly affect profitability (ROE) in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Leverage (DAR) does not significantly affect profitability (ROE) in retail sub- sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Activity (FAT) has a negative and significant effect on profitability (ROE) in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Simultaneously, Receivable Turnover, Quick Ratio (QR), Debt To Asset Ratio (DAR), and Fixed Asset Turnover (FAT) simultaneously have a significant effect on Return on Equity (ROE) in retail sub-sector companies listed on the Indonesian Stock Exchange for the 2022-2024 period. Keywords: Working Capital Turnover, Liquidity, Leverage, Activity, Profitability, Retail Companies.
Pengaruh Perencanaan Pajak dan Pajak Tangguhan terhadap Manajemen Laba dengan Penurunan Tarif Pajak (Diskon Pajak) sebagai Variabel Moderasi Kartini; Masdar Mas’ud; Asri Ady Bakri
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 5 No 1 (2024): Education and Islamic Studies (Januari-Juni)
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v5i1.289

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Perencanaan Pajak Dan Pajak Tangguhan dengan Penurunan Tarif Pajak (Diskon Pajak) Sebagai Variabel Moderasi terhadap Manajemen Laba. Data dalam penelitian ini diperoleh laporan tahunan perusahaan manufaktur sub sektor makanan dan minuman. Penelitian ini menggunakan jenis dan analisisnya adalah penelitian kuantitatif. Metode penelitian ini diguanakan untuk meneliti pada populasi atau sampel tertentu. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling yaitu metode pengambilan sampling berdasarkan kriteria-kriteria tertentu. Objek penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa Perencanaan pajak berdasarkan hasil uji tidak berpengaruh terhadap manajemen laba dan Pajak tangguhan berdasarkan hasil uji berpengaruh terhadap manajemen laba tetapi Pengaruh Perencanaan Pajak dan Pajak tangguhan dengan manajemen laba tidak mampu dimoderasi penurunan tarif pajak.
The Effect of Corporate Social Responsibility and Capital Structure on the Financial Performance of Mining Companies Listed on the Indonesian Stock Exchange (IDX) Nuralfania; Syamrul; Masdar Mas’ud; Budiandriani
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effects of corporate social responsibility (CSR) and capital structure on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using purposive sampling. From a population of 67 companies, 6 companies were selected as the research sample. The data were analyzed using multiple linear regression with the aid of IBM SPSS. The results indicate that CSR and capital structure have a positive and significant effect on financial performance. These findings suggest that enhancing CSR implementation and optimizing capital structure management can support improvements in a company’s financial performance.
The Effect of Work Stress, Motivation, and Work Environment on Employee Performance with Work-Life Balance as A Moderating Variable on Employees Arifin Sugianto; Masdar Mas’ud; Abbas Selong
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v5i2.1882

Abstract

This study aims to investigate the impact of work stress, motivation, and work environment on employee performance, with work-life balance serving as a moderating variable, among PLN UP3 Baubau employees. The data for this study were obtained from employees of PLN UP3 Baubau in 2025, who were willing to participate as respondents. This research utilizes primary data collected through direct field research, where questionnaires/statements were distributed to respondents. The sample was collected using the census method, as the sample size is small, representing the entire population of 92 employees. Data analysis was conducted using descriptive statistical analysis and Partial Least Squares (PLS). The results of this study reveal that work stress, motivation, and work environment have a positive and significant impact on employee performance at PLN UP3 Baubau. Work stress, at a manageable level, can motivate employees to become more focused and productive; however, excessive stress can have adverse effects. Strong motivation increases employees' enthusiasm and commitment to achieving the company's goals, while a comfortable and supportive work environment improves focus and productivity. Furthermore, work-life balance enhances the relationship between work stress, motivation, and the work environment, positively impacting performance. Employees who maintain a good balance between work and personal life tend to be more motivated and efficient in their work. Therefore, PLN UP3 Baubau management needs to improve these aspects to support optimal employee performance on a continuous basis.
Occupational Safety and Health (K3), Work Environment and Competence on Employee Performance Jumadil Hasman Nugraha; Masdar Mas’ud; Juliyanti Sidik Tjan
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v5i2.1886

Abstract

Research objectives (1) To determine the effect of occupational safety and health on employee performance; (2) To determine the effect of Work Environment on Employee Performance. (3) To determine the effect of Competence on Employee Performance. The type of research used in this study is quantitative research using primary data. The sample in this study was 60 respondents. The sampling technique used in this study was a survey method. Meanwhile, the analysis methods used in this study are data validity test, data reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, partial influence test (t-test), simultaneous influence test (F test) and simultaneous determination test R2 with the help of SPSS Version 25. The results of the study indicate that (1) Occupational Safety and Health has a positive and significant influence on Employee Performance at PT PLN (Persero) UP3 Kendari (2) Work Environment has a positive and significant influence on Employee Performance at PT PLN (Persero) UP3 Kendari. (3) Competence has a positive and significant influence on Employee Performance at PT PLN (Persero) UP3 Kendari
ANALISIS FINANCIAL DISTRESS BANK KONVENSIONAL PADA BANK UMUM MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA Rezqy Almeyda; Masdar Mas’ud; Nurpadila
Center of Economic Students Journal Vol. 6 No. 1 (2023): January-Maret (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/dtc4jj60

Abstract

Tujuan penelitian ini untuk menghitung, mengukur, menganalisis kondisi financial distress pada Bank Umum Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Data yang digunakan pada penelitian ini adalah laporan keuangan tahunan Bank Umum Milik Negara yang telah dipublikasikan. Metode yang digunakan untuk menganalisis kondisi financial distress pada penelitian ini adalah metode Zmijewski X-Score. Rasio keuangan yang digunakan pada metode Zmijewski X-Score yaitu Return On Asset, Debt Ratio, Current Ratio. Sampel yang digunakan pada penelitian ini adalah 4 Bank Umum Milik Negara yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2020-2022. Hasil Penelitian ini menunjukkan bahwa semua Bank Umum Milik Negara pada tahun 2020-2023 tidak mengalami kondisi financial distress atau termasuk dalam kategori aman karena nilai X-Score yang diperoleh < 0 atau negatif.
Pengaruh Literasi Keuangan, Sikap Keuangan, Budaya, dan Kepribadian Terhadap Financial Self Efficacy pada Pelaku UMKM di Kecamatan Camba, Kabupaten Maros Puji Sabriani Putri; Masdar Mas’ud; Budiandriani Budiandriani
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 5 No. 8 (2026): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v5i8.567

Abstract

Puji Sabriani Putri. Pengaruh Literasi Keuangan, Sikap Keuangan, Budaya, dan Kepribadian terhadap Financial Self-Efficacy pada Pelaku UMKM di Kecamatan Camba, Kabupaten Maros. (dibimbing oleh Masdar Mas'ud dan Budiandriani). Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, sikap keuangan, budaya, dan kepribadian terhadap financial self-efficacy pada pelaku UMKM di Kecamatan Camba, Kabupaten Maros. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan 50 responden pelaku UMKM yang dipilih melalui teknik sampling jenuh. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap financial self-efficacy dengan nilai t sebesar 3,041 dan signifikansi 0,004. Sikap keuangan berpengaruh positif dan signifikan dengan nilai t sebesar 3,431 dan signifikansi 0,001. Budaya berpengaruh positif dan signifikan dengan nilai t sebesar 2,139 dan signifikansi 0,038. Kepribadian juga berpengaruh positif dan signifikan dengan nilai t sebesar 2,812 dan signifikansi 0,007. Nilai R Square sebesar 0,625 menunjukkan bahwa 62,5% variasi financial self-efficacy dapat dijelaskan oleh keempat variabel independen, sedangkan 37,5% lainnya dijelaskan oleh faktor lain di luar model penelitian. Penelitian ini merekomendasikan agar pelaku UMKM meningkatkan literasi dan sikap keuangan serta mengembangkan nilai budaya dan karakter kepribadian yang positif untuk memperkuat keyakinan dan kemampuan dalam mengelola keuangan usaha.
Co-Authors Abbas Selong Achmad Gani Ahmad Firman Amriani Amriani Arifin Arifin Arifin Sugianto Asri Ady Bakri Baso Amang Budiandriani, Budiandriani Elisnawati Elisnawati H a r d i n Harbu Hakim Harneisa Syafri Juliyanti Sidik Tjan Jumadil Hasman Nugraha Junaiddin Zakaria Junaiddin Zakariah Junaidi Zakaria Kartini Khusnul Khatima Ishak Muchtar Lamo Muhammad Ridlo Zarkasyi Muhammad Syafi’i Basalamah Musa Musa Nuralfania Nurhikmah Syahrir Nurpadila Nurpadila Puji Sabriani Putri Rasmi Rasmi Rezqy Almeyda Rika Kurani Rozita Uji Mohammed Sanusi Hamid Sispa Dasilpa Syamrul Syamsuri Rahim Uswatun Nurul Hasanah Wati Wati Zaenal Arifin Sahabuddin Zainuddin Rahman