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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Movere Journal International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Multidisciplinary Research and Literature (IJOMRAL)
Muspa Muspa
Institut Bisnis dan Keuangan Nitro
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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INCREASING STOCK PRICES : THE ROLE OF LEVERAGE AND DIVIDEND POLICY Muspa Muspa
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.8277

Abstract

Abstract : This study aims to determine the role of leverage and dividend policy in increasing stock prices. The stock price is important because it can be used to assess the condition of a company and become a reference for investors to invest in the company. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique used purposive sampling method in order to obtain 230 manufacturing companies. All data is processed using Structural Equation Modeling analysis based on Partial Least Square. The results of this study indicate that leverage has a positive effect on dividend policy. In addition, leverage and dividend policy have a positive effect on stock prices. Or stated, the dividend policy succeeded in mediating the effect of leverage on stock prices. Keywords: Leverage, Dividend Policy, Stock Prices
Analisis Kinerja Keuangan Atas Pelaksanaan Otonomi Daerah Kabupaten Toraja Utara Sebelum dan Setelah Pandemi COVID-19 Grace Randa Kadang; Muspa Muspa; Novita Rosanti; Dhita Pratiwi Ar
Movere Journal Vol. 7 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v7i2.635

Abstract

This research aims to determine the comparison of financial performanceregarding the implementation of regional autonomy in North Toraja Regency before andafter the Covid-19 pandemic. This research was conducted in (BPKAD) North Toraja witha research period of 6 months. This research uses a comparative quantitative method byanalyzing using ratios, namely the degree of decentralization ratio, independence ratio,efficiency ratio, effectiveness ratio and financial dependence ratio and each ratio has ameasurement scale. The research results show less than optimal performance in theimplementation of regional autonomy in the pre- and post-Covid era, which is reviewedfrom five aspects of regional finance, namely the degree of decentralization ratio,independence ratio, efficiency ratio, effectiveness ratio and financial dependency ratio
Pengaruh Intensitas Penagihan Lapangan Dan Ketepatan Distribusi Terhadap Efektivitas Penagihan Piutang Melalui Sistem Monitoring Piutang Pada PT. Fuboru Indonesia Cabang Denpasar Ni Putu Intan Maha Putri; Muspa Muspa; Maryam Nurdin
Movere Journal Vol. 8 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v8i2.766

Abstract

This study aims to analyze the effect of field collection intensity and distribution accuracy on accounts receivable collection effectiveness, with the receivables monitoring system as a mediating variable at PT Fuboru Indonesia, Denpasar Branch. This research adopts a quantitative approach using a survey method, in which data were collected through the distribution of questionnaires to active customers of PT Fuboru Indonesia, Denpasar Branch. The data analysis technique employed was Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 4 software to examine both direct and indirect relationships among the research variables. The results indicate that (1) field collection intensity has a positive and significant effect on accounts receivable collection effectiveness at PT Fuboru Indonesia, Denpasar Branch; (2) distribution accuracy has a positive and significant effect on accounts receivable collection effectiveness; (3) field collection intensity has a positive and significant effect on accounts receivable collection effectiveness through the receivables monitoring system; (4) distribution accuracy has a positive and significant effect on accounts receivable collection effectiveness through the receivables monitoring system; (5) field collection intensity and distribution accuracy simultaneously have a positive and significant effect on accounts receivable collection effectiveness; (6) field collection intensity is the more dominant factor influencing accounts receivable collection effectiveness through the receivables monitoring system compared to distribution accuracy; and (7) the receivables monitoring system is also proven to have a significant effect and acts as a mediating variable that strengthens the influence of field collection intensity and distribution accuracy on accounts receivable collection effectiveness.
THE INFLUENCE OF ACTIVITY PLANNING AND FINANCIAL MANAGEMENT POLICY IMPLEMENTATION ON BUDGET ABSORPTION EFFECTIVENESS THROUGH INTERNAL CONTROL AT THE MAKASSAR CITY LAND OFFICE Herlyanty Sadik; Muspa Muspa; Muh.Ashary Anshar
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 4 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i4.473

Abstract

This study aims to analyze the influence of Activity Planning and Financial Management Policy Implementation on Budget Absorption Effectiveness through Internal Control at the Makassar City Land Office. The research is motivated by the importance of budget absorption effectiveness in realizing accountable public financial governance and the differences in research results regarding the factors that influence it. The study used a quantitative approach with a survey method. The study population was 180 employees, while a sample of 112 respondents was determined using the Slovin formula. Data collection was carried out through questionnaires, then analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that Activity Planning did not significantly influence Internal Control or Budget Absorption Effectiveness. Conversely, Financial Management Policy Implementation had a positive and significant effect on Internal Control and Budget Absorption Effectiveness. Internal Control also had a positive and significant effect on Budget Absorption Effectiveness. In addition, Internal Control was unable to mediate the effect of Activity Planning on Budget Absorption Effectiveness, but was able to mediate the effect of Financial Management Policy Implementation on Budget Absorption Effectiveness. This finding confirms that the effectiveness of budget absorption is more determined by the implementation of financial management policies supported by effective internal controls.
THE EFFECT OF TAX AUDITS AND TAX AWARENESS CAMPAIGNS ON THE ENHANCEMENT OF REGIONAL TAX REVENUE IN MAKASSAR CITY WITH PBJT TAXPAYER COMPLIANCE AS AN INTERVENING VARIABLE Muhammad Zulfiqar; Muspa Muspa; Maryam Nurdin
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 2 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i2.492

Abstract

This study aims to analyze the effect of tax audits and tax awareness campaigns on the increase in regional tax revenue, with compliance by taxpayers of the Specific Goods and Services Tax (PBJT) as an intervening variable at the Makassar City Regional Revenue Agency. The research approach utilized a quantitative method with Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis using the SmartPLS 4 application. The research sample comprised 137 PBJT taxpayers registered with the Makassar City Regional Revenue Agency. The results indicate that tax audits do not have a significant effect on PBJT taxpayers' compliance. Conversely, tax awareness campaigns have a positive and significant effect on PBJT taxpayers' compliance. Neither tax audits nor tax awareness campaigns demonstrate a significant direct effect on the increase in local tax revenue. However, PBJT taxpayers' compliance was found to have a positive and significant effect on the increase in local tax revenue. Mediation analysis revealed that PBJT taxpayers' compliance does not mediate the effect of tax audits on local tax revenue. Still, it does mediate the effect of tax awareness campaigns on the increase in local tax revenue. These findings suggest that strategies to optimize local tax revenue should focus on improving taxpayer compliance through tax education, effective service delivery, and the strengthening of the local tax administration system.
Co-Authors Dhita Pratiwi AR Grace Randa Kadang Herlyanty Sadik Maryam Nurdin Muh.Ashary Anshar Muhammad Zulfiqar Ni Putu Intan Maha Putri Novita Rosanti