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All Journal Jurnal Ilmiah Edunomika (JIE) POINT Journal of Digital Learning and Education Al-Buhuts (e-journal) Journal of Government Insight JAQ Vifada Management and Social Sciences E-Amal: Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi
Mustafa Mustafa
Management, Universitas Muslim Maros, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Analisis Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Maros Syamsul Bakhtiar Ass; Alfika Mentari Putri; Burhami, Abdul Hafid; Nurjaya, Muhammad; Mustafa, Mustafa
POINT: Jurnal Ekonomi dan Manajemen Vol. 7 No. 1 (2025): POINT JURNAL
Publisher : Program Studi Manajemen Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/6h145k55

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan kantribusinya terhadap Pendapatan Asli Daerah (PAD) Kabupaten Maros. Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan menggunakan data primer yaitu teknik pengumpulan data, studi pustaka (library research) dan penelitian lapangan (field research). Data diolah dengan menggunakan metode analisis efektivitas dan kontribusi. Hasil penelitian menunjukan bahwa Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Maros berdasarkan data dari Badan Pendapatan Daerah (BAPENDA) menunjukan bahwa realisasi penerimaan setiap tahun yang diteliti yaitu tahun 2018-2022 terus mengalami ketidakstabilan begitu juga dengan realisasi Pendapatan Asli Daerah (PAD). Penerimaan Pajak Bumi dan Bangunan (PBB) dinyatakan sangat efektif namun kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Maros sangat kurang.  
Causality of Credit Distribution in Indonesian Banking Mustafa, Mustafa; Nurjaya, Muhammad; Fachmi, Muhammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.192

Abstract

This study aims to examine the effect of third-party funds, Capital Adequacy Ratio (CAR), return on assets (ROA), Operating Expenses on Operating Income (BOPO), and NPL (Non-Performing Loans) on Credit Distribution to commercial banks listed on the Stock Exchange. Indonesian Securities for the period 2018-2021. The type of research used in this research is associative research. Associative research is research to know the relationship between two or more variables. Thus, Dabat builds a theory that functions to predict and control a phenomenon. The researcher explains whether TPF, CAR, ROA, BOPO, NPL, and Credit Distribution in this study. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange, as many as 42 banks. The sample selection method used is purposive sampling. So the total sampled is 120 samples. The data were analyzed using multiple linear regression analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results of this study found that Third Party Funds (DPK), Capital Adequacy Ratio (CAR), and Return on Assets (ROA) had a positive and significant effect on Credit Distribution to banking companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, Operating Expenses on Operating Income (BOPO) and NPL (Non-Performing Loans) have a negative and significant effect on Credit Distribution to banking companies listed on the Indonesia Stock Exchange (IDX).
Pengelolaan Dana Bantuan Operasional Sekolah Dalam Peningkatan Mutu Pendidikan SD Di Labakkang Kabupaten Pangkep Syamsul Bakhtiar Ass; Mustafa Mustafa; Henidar Juana; Kherayani Nur; Abdurrahman Hadi
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5074

Abstract

This research was carried out at the Elementary School (SD) Labakkang District, Pagkep Regency. The aim of this research is to determine the impact of managing School Operational Assistance (BOS) funds on improving the quality of elementary school education in Labakkang District, Pangkep Regency.The data analysis method used in this research is a quantitative method. The sample in the research was 80 respondents, while the sampling technique in the research used simple random sampling. To answer the hypothesis, instrument tests are used, consisting of validity tests and reliability tests. The regression test consists of simple regression analysis, correlation coefficient test (R) and determination coefficient test (R2). Test the hypothesis using a partial test (t test). All analysis methods were processed using the SPSS version 25 program.
The Impact of Net Profit Margin, Return on Assets, and Return on Equity on the Stock Prices of Telecommunications Companies in Indonesia Mustafa Mustafa; Hajar Hajar; Adnan Hasan
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/c4npsv37

Abstract

Purpose: This study aims to analyze the effect of profitability ratios—comprising net profit margin, return on assets, and return on equity—on the stock prices of telecommunications companies listed on the Indonesia Stock Exchange during the observation period. Research Design and Methodology: This study employs a quantitative approach using secondary data sourced from financial statements and stock prices of telecommunications companies for the period from 2015 to 2020. The research sample was determined using purposive sampling, resulting in five companies that met the data completeness criteria. Data analysis was conducted using multiple linear regression supported by classical assumption tests, hypothesis testing, and the coefficient of determination using SPSS software. This study employs a quantitative approach using secondary data sourced from financial statements and stock prices of telecommunications companies from 2015 to 2020. The research sample was determined using purposive sampling, resulting in five companies that met the data completeness criteria. Data analysis was performed using multiple linear regression supported by classical assumption tests, hypothesis testing, and the coefficient of determination using SPSS software. Findings and Discussion: The results of the study show that net profit margin and return on equity have a significant relationship with stock prices, while return on assets shows a weaker relationship. These findings indicate that profitability indicators based on earnings and returns to shareholders are more relevant in determining the market value of telecommunications companies than the efficiency of asset utilization. Implications: This study provides an empirical basis for investors and company management to use specific profitability ratios as key indicators in assessing and managing stock value in the telecommunications sector.
Implikasi Nilai-Nilai Kearifan Lokal Terhadap Kinerja Aparatur Sipil Negara pada Dinas Sosial Kabupaten Pangkajene dan Kepulauan Ummul Chair; Mustafa Mustafa; Syamsul Bakhtiar Ass; Abdurrahman Hadi; Arfan Rahman
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7810

Abstract

The State Civil Apparatus (ASN) plays an important role in realizing effective government and public services through optimal performance. ASN performance needs to be supported by local wisdom values as a foundation for developing ethical public services that are aligned with the characteristics of the community. This study aims to analyze the influence of local wisdom values on the performance of State Civil Apparatus at the Social Affairs Office of Pangkajene and Islands Regency. This study employed a quantitative research approach to test and verify the hypotheses using measurement, calculation, formulas, and numerical data. The sample was selected using a non-probability sampling method, specifically a saturated sampling technique, involving all employees within the Social Affairs Office of Pangkajene and Islands Regency. The total sample consisted of 47 respondents. The analytical methods included classical assumption tests, simple linear regression analysis, and hypothesis testing using SPSS version 25 for Windows. The results show that local wisdom values have a positive and significant effect on ASN performance (β = 0.355; t = 2.548; p = 0.014), with an R² value of 0.126, indicating that local wisdom values explain 12.6% of the variation in ASN performance. These findings indicate that strengthening the values of sipakatau, sipakainge, and sipakalebbi in the workplace can play an important role in improving ASN performance and the quality of public services
Dampak Literasi Keuangan Terhadap Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Bantimurung Kabupaten Maros Mustafa Mustafa; Syamsul Bakhtiar Ass; Musdalipa Musdalipa; Muhammad Nurjaya
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.8075

Abstract

Micro, Small, and Medium Enterprises (MSMEs) still face challenges in applying financial knowledge to business management practices. This study aims to examine the relationship between financial literacy and financial management in MSMEs in Bantimurung Subdistrict, Maros Regency. The study employed a quantitative approach involving 97 MSME owners selected through simple random sampling. Data were collected via a questionnaire and analyzed using simple linear regression. The results indicate that financial literacy has a positive and significant relationship with SME financial management (β = 0.732; t = 10.478; p < 0.001). The coefficient of determination (R² = 0.536) indicates that financial literacy explains 53.6% of the variation in financial management within the model, while the remaining 46.4% is not explained by the model. These findings suggest that financial literacy is a key factor influencing the ability of MSME owners to manage their business finances. The research results imply the need to strengthen financial literacy and mentoring programs that are oriented toward practical application in MSMEs financial management.
Co-Authors Abdurrahman Hadi Achmad Abdul Azis Adi Nawir Adnan Hasan Alfiana . Alfika Mentari Putri Ali Murdhani Ngandoh Arfan Rahman Bakri Bakri Bohari Bohari Bustanul Ulum Chair, Ummul Hajar Hajar Hartina Hartina Henidar Juana Hesti Fajarsari Muhammad Fachmi Muhammad Nurjaya Musdalipa Musdalipa Nur, Kherayani Ramdan Yusuf Syamsul Bakhtiar Ass. Tamrin Fathoni Tasmin Tangngareng Ummul Khair Zulharman Zulharman