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Corporate Income Tax Expenses Payable: An Analysis Based on Size, Operational Cost, and Profitability Rauf, Deddy Ibrahim; Musa, Dwi Anugerah Lestari; Aslam, Annisa Paramaswary; Angreyani, Andi Dewi; Putra, Muh. Al Fatah Arief; Mustafa, Muh. Yushar
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 1 No. 1 (2023): DECEMBER 2023 - SAINS
Publisher : PT Smart Media Makassar

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Abstract

Penelitian ini dilakukan dengan tujuan menganalisis dan mengetahui pengaruh profitabilitas, biaya operasional, dan size terhadap beban Pajak Penghasilan Badan Terutang pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016–2021. Sampel dalam penelitian ini berjumlah 15 perusahaan. Metode sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan E-views. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap pajak penghasilan badan terutang, biaya operasional tidak berpengaruh terhadap beban pajak penghasilan badan terutang, dan size berpengaruh signifikan positif terhadap pajak penghasilan badan terutang.
From Beliefs To Budgeting: How Locus Of Control And Financial Literacy Influence Financial Planning? Aslam, Annisa Paramaswary; Putra, Muh. Al Fatah Arief; Patigana, A Gita Namira; Kesuma, Sulfadli Adi Jaya; Saputra, Aria
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2024): Jurnal Ilmu Manajemen
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v14i1.396

Abstract

This study aims to explore the impact of locus of control, love of money, and financial literacy on financial planning, and to understand how financial literacy moderates the relationship between these factors and financial planning. The findings indicate that both locus of control and love of money have a significant positive impact on financial planning. Conversely, financial literacy has a significant negative effect on financial planning and does not significantly moderate the relationship between love of money and financial planning. This suggests that, although financial literacy is crucial, the overconfidence often associated with high levels of financial literacy can lead to riskier financial decision-making. The study highlights the need to consider psychological factors such as locus of control and love of money in financial planning, as well as the importance of managing overconfidence in financial literacy to avoid suboptimal financial decisions. Additionally, this study is important for individuals of productive age who are investing their money
ANALYSIS OF DIGITAL MARKETING STRATEGY IMPLEMENTATION USING THE SOSTAC MODEL APPROACH AT MAKASSAR STATE UNIVERSITY Burhanuddin, Burhanuddin; Aswar, Nurul Fadilah; Putra, Muh. Al Fatah Arief
Jurnal Manajemen Vol 6, No 1 (2026): February
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v6i1.76397

Abstract

Abstract: This study analyzes the implementation of Makassar State University's (UNM) digital marketing strategy using the SOSTAC Model approach, which encompasses six strategic elements: Situation, Objectives, Strategy, Tactics, Action, and Control. Using a descriptive qualitative approach and triangulation methods, data were collected through in-depth interviews, observations of UNM's official digital channels, and documentation studies of promotional activities. The results indicate that UNM has an adequate digital infrastructure, but still faces challenges in terms of content relevance, low engagement, and a communication style that is not aligned with the characteristics of Generation Z. A SWOT analysis shows the potential for strengthening the institution's image through digital storytelling, the use of TikTok, and campus community involvement. Strategic recommendations include adopting the 5S framework and the 7P marketing mix, strengthening the KPI-based monitoring system, and establishing a responsive and adaptive digital team. This study emphasizes the importance of structured and data-driven digital marketing planning in improving the competitiveness and positioning of higher education institutions in the era of digital transformation, especially in recruiting prospective students.Keywords: Digital Marketing, SOSTAC, College, Communication Strategy, Generation Z