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<![CDATA[Pengaruh Transparansi dan Akuntabilitas Pengelolaan Keuangan terhadap Kinerja Kepala Sekolah dengan Partisipasi Anggaran sebagai Variabel Intervening (Studi pada SMAN di Kabupaten Wajo) ]]>
<![CDATA[Saleh, Andi Mulia]]>
<![CDATA[ Patria Artha Management Journal Vol 1, No 2 (2017): Patria Artha Manajemen Journal ]]>
Publisher : <![CDATA[Patria Artha University ]]>
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DOI: 10.1525/90
<![CDATA[This reseacrh conducted with the aim to (1) to test and analisys the influence of financial management transparency and accountability towards the performance of school headmaster and the budget participation as the intervening variable at SMAN in Wajo regency. This research used the quantitative approach. The place of research conduted to 15 SMAN in Wajo regencyby distributing questionnaire amount 180 copies to respondents as population. Sample selected by using the solution sampling consideringthe respondent has already worked for two years. The questionnaire used likers scale. The method of analysis used path analysis. Hypothesis test used significance level a = 0.05. the obtained data then proceeded by using SPSS 15. The results of desriptive analysis showed that transparency, accountability, budget participation, and the performance of school principal existed in high category. The result of hypothesis test showed the direct positive and signifiant influence between transparency and accountability towards the performance between tranparency and acountability towards the indiret positive influence between transpsrency and accountability towards the performance of school headmaster with the budget participation as the intervening variable.]]>
<![CDATA[Pengaruh Transparansi dan Akuntabilitas Pengelolaan Keuangan terhadap Kinerja Kepala Sekolah dengan Partisipasi Anggaran sebagai Variabel Intervening (Studi pada SMAN di Kabupaten Wajo) ]]>
<![CDATA[Saleh, Andi Mulia]]>
<![CDATA[ Patria Artha Management Journal Vol 1, No 2 (2017): Patria Artha Manajemen Journal ]]>
Publisher : <![CDATA[Patria Artha University ]]>
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DOI: 10.1525/100
<![CDATA[This reseacrh conducted with the aim to (1) to test and analisys the influence of financial management transparency and accountability towards the performance of school headmaster and the budget participation as the intervening variable at SMAN in Wajo regency. This research used the quantitative approach. The place of research conduted to 15 SMAN in Wajo regencyby distributing questionnaire amount 180 copies to respondents as population. Sample selected by using the solution sampling consideringthe respondent has already worked for two years. The questionnaire used likers scale. The method of analysis used path analysis. Hypothesis test used significance level a = 0.05. the obtained data then proceeded by using SPSS 15. The results of desriptive analysis showed that transparency, accountability, budget participation, and the performance of school principal existed in high category. The result of hypothesis test showed the direct positive and signifiant influence between transparency and accountability towards the performance between tranparency and acountability towards the indiret positive influence between transpsrency and accountability towards the performance of school headmaster with the budget participation as the intervening variable.]]>
<![CDATA[Penerapan Pajak Pertambahan Nilai (PPN) pada PT. Gelael Indotim Makassar (Studi Kasus) ]]>
<![CDATA[Saleh, Andi Mulia]]>
<![CDATA[ Patria Artha Management Journal Vol 2, No 2 (2018): Patria Artha Manajemen Journal ]]>
Publisher : <![CDATA[Patria Artha University ]]>
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DOI: 10.33857/pamj.v2i2.163
<![CDATA[This study aims to determine the suitability of the application of Value Added Tax (PPN) to PT. Galela Indotim Makassar with Law Number 42 of 2009 concerning Value Added Tax (VAT). Based on the results of research conducted shows that the application of Value Added Tax (VAT) at PT. Makassar Gelael Indotim has been compliant according to Law Number 42 of 2009]]>
<![CDATA[Pengaruh Transparansi dan Akuntabilitas Pengelolaan Keuangan terhadap Kinerja Kepala Sekolah dengan Partisipasi Anggaran sebagai Variabel Intervening (Studi pada SMAN di Kabupaten Wajo) ]]>
<![CDATA[Saleh, Andi Mulia]]>
<![CDATA[ Patria Artha Management Journal Vol 1, No 2 (2017): Patria Artha Manajemen Journal ]]>
Publisher : <![CDATA[Patria Artha University ]]>
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DOI: 10.33857/pamj.v1i2.57
<![CDATA[ABSTRACTThis reseacrh conducted with the aim to (1) to test and analisys the influence of financial management transparency and accountability towards the performance of school headmaster and the budget participation as the intervening variable at SMAN in Wajo regency. This research used the quantitative approach. The place of research conduted to 15 SMAN in Wajo regencyby distributing questionnaire amount 180 copies to respondents as population. Sample selected by using the solution sampling consideringthe respondent has already worked for two years. The questionnaire used likers scale. The method of analysis used path analysis. Hypothesis test used significance level a = 0.05. the obtained data then proceeded by using SPSS 15. The results of desriptive analysis showed that transparency, accountability, budget participation, and the performance of school principal existed in high category. The result of hypothesis test showed the direct positive and signifiant influence between transparency and accountability towards the performance between tranparency and acountability towards the indiret positive influence between transpsrency and accountability towards the performance of school headmaster with the budget participation as the intervening variable. ]]>
<![CDATA[PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DI MAKASSAR ]]>
<![CDATA[Saleh, Andi Mulia]]>;
<![CDATA[Hidayat, Nur Rahmat]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 3 (2020): July - December ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i3.747
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Jenis data yang digunakan adalah data kuantitatif dan data kualitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode analisis yang digunakan adalah metode deskriptif dan metode analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Kompetensi dan Independensi Auditor berpengaruh signifikan terhadap Kualitas Audit. Kata-kata Kunci: Kompetensi, Independensi, dan Kualitas Audit ABSTRACT The purpose of this study was to determine the effect of auditor competence and independence on audit quality. The type of data used is quantitative data and qualitative data. Sources of data used in this study are primary data and secondary data. The method of analysis used is descriptive method and multiple regression analysis method. The results of this study indicate that the competence and independence of auditors have a significant effect on audit quality. Keywords: Competence, Independence, and Audit Quality]]>
<![CDATA[Pengaruh Penerapan Sistem E-Filing dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Berbentuk CV Dan Koperasi yang Terdaftar di KPP Pratama Makassar Barat ]]>
<![CDATA[Andi Mulia Saleh]]>;
<![CDATA[Prayudi Prayudi]]>
<![CDATA[ YUME : Journal of Management Vol 4, No 1 (2021) ]]>
Publisher : <![CDATA[Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/yum.v4i1.1045
<![CDATA[ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsial dan simultan terhadap penerapan sistem e-filing dan pemahaman perpajakan terhadap kepatuhan wajib pajak baik secara berbentuk CV dan koperasi yang terdaftar di KPP Pratama Makassar Barat. Jenis penelitian ini adalah penelitian kuantitatif. Metode analisis mengunakan uji statiktik regresi linear berganda. Hasil penelitian menunjukkan (1) penerapan system e-filling berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, (2) pemahaman perpajakan berpengaruh positif dn signifikan terhadap kepatuhan wajib pajak, (3) penerpan system e-filling dan pemahaman perpjakan secara simultan berpengaruh positif dan signifkan terhadap kepatuhan wajib pajak berbentuk CV dan koperasi yang terdaftar di KPP Pratama Makassar Barat. Kata kunci : Penerapan sistem e-filing, pemahaman perpajakan, kepatuhan wajib pajak. ABSTRACT The purpose of this study was to determine the partial and simultaneous effect on the implementation of the e-filing system and taxation on taxpayer compliance in the form of CV and cooperatives registered at KPP Pratama Makassar Barat. This type of research is quantitative research. The method of analysis using multiple linear regression statistical test. The results showed (1) the application of the e-filling system had a positive and significant effect on taxpayer compliance, (2) the understanding of taxation had a significant positive effect on taxpayer compliance, (3) the implementation of the e-filling system and the understanding of taxation simultaneously had a positive and significant effect on taxpayer compliance in the form of CV and cooperatives registered at the West Makassar KPP Pratama. Keywords: Application of e-filing system, understanding of taxation,]]>
<![CDATA[Pengaruh Kesadaran Wajib Pajak dan Pemahaman Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Selatan ]]>
<![CDATA[Andi Mulia Saleh]]>;
<![CDATA[Risa Rukmana]]>;
<![CDATA[Shakila Julia Rahayu]]>
<![CDATA[ YUME : Journal of Management Vol 4, No 2 (2021) ]]>
Publisher : <![CDATA[Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.2568/yum.v4i2.1175
<![CDATA[ABSTRAKTujuan penelitian ini menganalisis Pengaruh Kesadaran Wajib Pajak dan Pemahaman Wajib Pajak terhadap Kepatuhan Wajib Pajak. Populasi yang digunakan dalam penelitian ini adalah Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Selatan. Jenis data yang dipakai dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan yaitu data primer, data diperoleh dengan penyebaran kuesioner. Metode analisis menggunakan analisis regresi linear berganda. Data sebelumnya diuji instrumen dengan uji asumsi klasik terlebih dahulu. Hasil penelitian menunjukkan bahwa Kesadaran wajib pajak dan Pemahaman Wajib Pajak berpengaruh terhadap kepatuhan Wajib Pajak. Kata Kunci: kesadaran Wajib Pajak; Pemahaman Wajib Pajak; Kepatuhan Wajib Pajak ABSTRACTThe purpose of this study is to analyze the effect of taxpayer awareness and understanding of taxpayers on taxpayer compliance. The population used in this study is an individual taxpayer at KPP Pratama South Makassar. The type of data used in this research is quantitative data. Sources of data used are primary data, data obtained by distributing questionnaires. The method of analysis used multiple linear regression analysis. The previous data were tested by instruments with the classical assumption test first. The results of the study indicate that taxpayer awareness and understanding of taxpayers affect taxpayer compliance. Keywords: taxpayer awareness; Taxpayer's understanding; Taxpayer Compliance]]>
<![CDATA[Penentuan Harga Pokok Produksi Pada PT Perkebunan Nusantara XIV (Persero) Pabrik Gula Takalar ]]>
<![CDATA[Andi Mulia Saleh]]>
<![CDATA[ Tangible Journal Vol 5 No 1 (2020) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.47221/tangible.v5i1.110
<![CDATA[Penelitian ini bertujuan untuk mengetahui penentuan harga pokok produksi pada PT. Perkebunan Nusantara XIV (Persero) Pabrik Gula Takalar telah menggunakan dengan penentuan harga pokok produksi metode full costing Penelitian ini menggunakan data kualitatif dan kuantitatif, serta sumber data yaitu data primer dan data sekunder. Metode analisis yang digunakan adalah analisis deskriptif kualitatif. Berdasarkan hasil analisis penelitian diketahui bahwa penentuan harga pokok produksi yang digunakan PT. Perkebunan Nusantara XIV (Persero) Pabrik Gula Takalar, telah menggunakan metode full costing.]]>
<![CDATA[ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU PADA PT. MARUKI INTERNASIONAL INDONESIA ]]>
<![CDATA[Andi Mulia Saleh]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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DOI: 10.37476/akmen.v17i4.1162
<![CDATA[The purpose of this study was to determine the control of raw material inventory at PT. Maruki Internasional Indonesia uses the EOQ (Economic Order Quantity) method to minimize inventory costs. The type of data used is quantitative data and qualitative data. The data sources used are primary data and secondary data. The analysis method used is quantitative descriptive using the Economic Order Quantity (EOQ) method. The results showed that the control of raw material inventory at PT. Maruki Internasional Indonesia, if you use the EOQ (Economic Order Quantity) method, can minimize inventory costs]]>
<![CDATA[Pengaruh Audit Internal terhadap Kinerja Keuangan Perbankan pada Perusahaan Perbankan di Bursa Efek Indonesia Periode 2015-2019 ]]>
<![CDATA[Andi Mulia Saleh]]>;
<![CDATA[Risa Rukmana]]>;
<![CDATA[Fera Aprilia]]>
<![CDATA[ Jurnal Mirai Management Vol 7, No 3 (2022) ]]>
Publisher : <![CDATA[STIE AMKOP ]]>
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DOI: 10.37531/mirai.v7i3.2636
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui Pengaruh Audit Internal terhadap Kinerja Keuangan Perbankan pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2015-2019. Dalam penelitian ini audit internal diukur dengan jumlah auditor internal dan kinerja keuangan diukur dengan ROA. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di BEI Periode tahun 2015-2019. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan sampel penelitian berjumlah 42 perusahaan perbankan. Metode analisis yang digunakan adalah regresi linear sederhana menggunakan alat analisis IBM SPSS. Hasil penelitian ini menunjukkan bahwa audit internal berpengaruh positif dan signifikan terhadap kinerja keuangan perbankan. Hipotesis yang menyatakan bahwa audit internal berpengaruh terhadap kinerja keuangan perbankan diterima. Kata Kunci: Audit Internal, Kinerja Keuangan.]]>
