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All Journal Jurnal Akuntansi & Auditing Indonesia Al-Ulum Jurnal Mirai Management Journal of Culture, Arts, Literature, and Linguistics (CaLLs) ADMINISTRASI PUBLIK SEIKO : Journal of Management & Business Jurnal Media Analis Kesehatan AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Agritechno Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Journal of Language Education and Educational Technology (JLEET) Akrab Juara : Jurnal Ilmu-ilmu Sosial Global Health Science (GHS) Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Jurnal Bisnis dan Kewirausahaan
Mursalim Mursalim
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PENGARUH PERSEPSI NASABAH TERHADAP KEPUTUSAN PENGAMBILAN PEMBIAYAAN MURABAHAH PADA BANK SULSELBAR CABANG SYARIAH MAKASSAR Lukytta Gusti Acfira; Mursalim Mursalim; Amiruddin H
Jurnal Mirai Management Vol 5, No 3 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i3.699

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh persepsi nasabah terhadap pengambilan pembiayaan murabahah pada bank syariah. Variabel yang digunakan dalam penelitian ini yaitu pengetahuan nasabah (X1), kualitas dan layanan (X2), reputasi bank (X3), dan tingkat nilai margin (X4) sebagai variabel bebas, dan pengambilan pembiayaan murabahah (Y) sebagai variabel terikat. Penelitian ini menggunakan data primer dimana metode pengambilan data menggunakan metode kuesioner disebar salah satu kantor perbankan di kota Makassar yaitu Bank Sulselbar Cabang Syariah Makassar. Jumlah sampel yang datanya berhasil diolah yaitu sebanyak 30 responden. Metode pemilihan sampel yang digunakan yaitu metode accidental sampling dimana metode ini memilih sampel berdasarkan kebetulan. Survey dilakukan dari bulan Agustus hingga Oktober 2019. Teknik analisis data yang digunakan yaitu uji t. Data dianalisis dengan menggunakan program SPSS. Hasil dari pengujian hipotesis didalam penelitian ini menunjukkan bahwa: (1) variabel pengetahuan nasabah berpengaruh positif dan signifikan terhadap keputusan pengambilan pembiayaan murabahah, (2) kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pengambilan pembiayaan murabahah, (3) reputasi bank berpengaruh positif dan signifikan terhadap keputusan pengambilan pembiayaan murabahah, (4) tingkat nilai margin berpengaruh tetapi tidak signifikan terhadap keputusan pengambilan pembiayaan murabahah Kata kunci: pengambilan pembiayaann murabahah, pengetahuan nasabah, kualitas dan layanan, reputasi bank, tingkat nilai margin.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Masrullah Masrullah; Mursalim Mursalim; M. Su'un
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.40

Abstract

This study aims to analyze the influence of ownership of institutions, independent commissioners, leverage and sales growth on tax avoidance at Manufacturing companies in the Indonesia Stock Exchange.The type of data used in this study is quantitative data in the form of data in the form of numbers in the form of financial statements on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2016. While the data analysis method used is multiple linear regression. The population in this study is 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 18 companies, the period of 2014 to 2016. The sample technique used was purposive sampling.The results of this study indicate that institusional ownership and independent commissioner variables have no significant effect on tax avoidance. While leverage and sales growth variables have a significant effect on tax avoidance carried out on consumer goods sector companies in the period 2014 to 2016.
BAHASA DAERAH DOMINAN DI KABUPATEN MALINAU M. Bahri Arifin; Mursalim Mursalim; Syamsul Rijal
CaLLs: Journal of Culture, Arts, Literature, and Linguistics Vol 2, No 1 (2016): Juni 2016
Publisher : Fakultas Ilmu Budaya, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1193.601 KB) | DOI: 10.30872/calls.v2i1.701

Abstract

This article describes the dominant local languages with the highest number of usage areas in Malinau Regency of North Kalimantan Province. The data in this article is based on and become part of the Research Repot on The Profile of Local Languages in Malinau Regency (Arifin, et.al, 2015). The research was designed in qualitatif approach and descriptive methode toward the local languages used in the daily communication of the people in the regency. Data colleting was done with interview and recording techniques. Data analysis was carried out with tracing technique. The decision of weather or not a status of a local language belong to dominant one is based on the intensity of usage variabel. The criteria applied was that when a language is used in the daily communication by the largest number of population of a particular area (desa), the status of that language belongs a dominant one in that particular area (desa). Meanwhile a language with a minor number of speakers was labeled as the complementary language. Data analysis indicated that there are a total of 21 dominant local languages and another 7 complementary languages in Malinau Regency. Three out of the total 21 dominant local languages with the highest number of usage areas are respectively as fallows: Punan Language 30 out of  a total of 106 areas/desas (28.30%), Lundayeh Language 24 areas/desas (22.64%), and Lepuk Tau Language 8 areas/desas (7.54%). Keywords: local language in Malinau, language variety, dominat language, complementary language
Doa dalam Perspektif al-Qur’an Mursalim Mursalim
Al-Ulum Vol. 11 No. 1 (2011): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.142 KB)

Abstract

Prayer is part of the remembrance. As a petition, the prayer in religion is positioned as part of a means to draw closer to God. Thus, prayer to God for those who believe more to a condition that can provide sikaf optimistic, contented heart, and a sense of calmness in the soul, thus providing an inner strength in dealing with various problems. Prayer to God for granted-at least not in the Koran, there are several requirements that must be met by a person who prays, the response to this call and full of conviction petition, only to God, an attitude ‘tawadhu’ (not too louder voice), and pray to God by using His names.
Tafsir Al-Qur’an Al-Karim Karya MUI Sul-Sel Mursalim Mursalim
Al-Ulum Vol. 12 No. 1 (2012): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.394 KB)

Abstract

Tafsir Bugis, which compiled by the Indonesian Ulema Council (MUI), existed within South Sulawesi among Bugis people to fill the lack of literature in Bugis area; therefore, the Qur'an can be understood by ordinary people who do not understand or know Latin language (i.e. Malay) or Arabic interpretation. This includes commentary Tafsir al-Qur'an Bugis completed a 30 chapters written by Bugis interpretation AG. Daud Ismail. The methodology of the tafsir is using the tahlily method through textual forms and the way its construction is not very merely affiliated schools of philosophy and its schools of fiqh.
Pemikiran Teologi Ulama Bugis dalam Tafsir Al-Qur’an Bahasa Bugis Mursalim Mursalim
Al-Ulum Vol. 18 No. 2 (2018): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1722.09 KB) | DOI: 10.30603/au.v18i2.552

Abstract

This research tried to explain the interpretation of theological verses in Alquran as the work of Bugis parsons who organized by Indonesian Parsons Council (MUI) of South Sulawesi. They wrote the interpretation of theological verses in Alquran and titled the book Tafsir Bahasa Bugis 30 Juz, by using Bugis language and Lontara (letters to write Bugis language). This research identified the types of anthropomorphism of Alquran interpretation which followed by the Bugis parsons, either they tend to follow Asy’ariyah group, to follow Mu’tazilah group. The research found that in interpreting theological verses into Bugis language, the Parsons of MUI in South of Sulawesi followed the Asy’ariyah group approach. They followed this approach in order to enable the reader to understand the concept of theological in Alquran which believe that God is the only one and He is not the same with His creature. However, in other verses interpretation, they tried to explain the God existence rationally.
Persamaan Struktural: Aktivisme Institusi, Kepemilikan Institusional dan Manajerial, Kebijakan Dividen dan Utang Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study investigated the simultaneity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial ownership, dividend, and debt policy are determined simultaneously as each of the variables is hypothesized to decrease agency problem. Furthermore, the research is aimed at examining the effect of institution activism, ownership structure by institutional and managerial ownership on the financing decisions by dividend and debt policy. The research tested hypotheses by using Hausman’s specification test and two-stage least squares test. Hypotheses testing was conducted by using research sample of 70 manufacture company the registered in the Indonesia Stock Exchange during the years of 2000-2006. The samples determined by using a purposive sampling method. The research tested one hypothesis by Hausman’s specification test and the research result shows that institution activism, institutional and managerial ownership, dividend and debt policy are determined simultaneously to decrease agency problem.The research tested other hypotheses by two-stage least squares test. The research results shows that institutional ownership has a significant affects on the dividend and negative significant affects on the debt policy. Further results, that institution activism has a significant affects on the debt policy and institutional ownership, and that managerial ownership negative significant affects on the institution activism. Other result, that relationship a substitute between the institutional and managerial ownership. On the contrary, result shows that institution activism does not have a significant affects on the dividend policy, and the managerial ownership do not have a significant affects on the dividend and debt policy. Finally, this study shows that dividend policy do not have a significant affects on the debt policy.Keywords:    agency problem, institutional activism, institutional and managerial owner¬ship, dividend and debt policy.
Identifikasi Perilaku Perataan Laba Melalui Berbagai Konsep Laba Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of the paper is to identify income smoothing by the four income concepts: operating income, income from operations, income before extraordinary items and net income. This research using research sample of 151 the manufacture company registered in Indonesia Stock Exchange during the years of 1999-2007. The samples determined by using a purposive sampling method.The research results shows that 58 (38,41%) the firm identified as an income smoother by operating income and 69 (45,70%) the firm identified as an income smoother by income from operations and 67 (44,37) by income before extraordinary items. Further results show that 47 (31,13%) the firm identified as an income smoother by net income and 24 (15,89%) the firm identified as an income smoother by the four income approach simultaneously; operating income, income from operations, income before extraordinary items and net income. Finally, this study shows that 95 (62,91%) the firm identified as an income smoother during the research period.Keywords:    income smoothing, operating income, income from operations, income before extraordinary items dan net income
Persepsi Wajib Pajak terhadap Perubahan PP No 46 Tahun 2013 Menjadi PP No. 23 Tahun 2018 pada Perusahaan Kecil dan Menengah di Kota Makassar Andi Achdiati Amir; Mursalim Mursalim; Asriani Junaid
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1589

Abstract

Abstrak Penelitian ini dilakukan dengan bertujuan untuk: mengetahui persepsi wajib pajak terhadap perubahan PP No 46 Tahun 2013 menjadi PP No 23 Tahun 2018 pada perusahaan mikro dan perusahan menengah. Data yang digunakan adalah data primer dan data sekunder, populasi dalam penelitian ini adalah 4 (Empat) perusahaan kecil dan 4 (Empat) perusahaan menengah. Penelitian ini menggunakan metode outa sampling yaitu pengambilan sampel hanya berdasarkan pertimbangan peneliti. Penggunaan data dilakukan melalui wawancara. Metode analisis data menggunakan analisis data kualitatif. Hasil penelitian ini menunjukkan bahwa: (1) Perubahan PP No. 46 Tahun 2013 menjadi PP No. 23 Tahun 2018 sudah memberikan keadilan kepada wajib pajak UMKM (2) Perubahan PP No 46 Tahun 2013 menjadi PP No 23 Tahun 2018 belum banyak memberi kepahaman kepada wajib pajak UMKM (3) sosialisasi atas perubahan peraturan PP No 46 Tahun 2013 menjadi PP No 23 Tahun 2018 tersebut belum dilakukan secara merata di Kota Makassar. Kata Kunci: Persepsi, Wajib pajak, PP No 46 Tahun 2013, dan PP No 23 Tahun 2018.AbstractThis research was conducted with the aim of: knowing the taxpayer's perception of the change in PP No. 46 of 2013 to PP No. 23 of 2018 in micro companies and medium-sized companies. The data used are primary data and secondary data, the population in this study were 4 (four) small companies and 4 (four) medium companies. This study uses the outa sampling method, which is sampling based solely on the consideration of researchers. The use of data is done through interviews. The method of data analysis uses qualitative data analysis. The results of this study indicate that: (1) Amendment to PP No. 46 of 2013 became PP No. 23 of 2018 has given justice to UMKM taxpayers (2) Changes in PP No. 46 of 2013 to PP No. 23 of 2018 have not given much understanding to UMKM taxpayers (3) socialization of changes in regulations PP No. 46 of 2013 to PP No. 23 of 2013 2018 has not been carried out evenly in Makassar City. Keywords: Perception, Taxpayer, PP No 46 of 2013, and PP No 23 of 2018.
Sistem Pengendalian Internal dan Good Corporate Governance Terhadap Kualitas Laporan Keuangan PT. Hadji Kalla Toyota Ummu kalsum; Mursalim Mursalim; Sulastri Sulastri; Edy Susanto
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v4i2.977

Abstract

AbstrakFenomena hambatan pada objek penelitian yang terjadi keterlambatan terhadap pemesanan barang dari Gudang serta kendala lain dalam lingkup internal perusahaan yaitu adanya keterlambatan pelaporan keuangan dari waktu yang telah ditentukan oleh perusahaan. Tujuan penelitian ini untuk menganalisis tingkat pengaruh dua variabel yaitu sistem pengendalian internal dan Good Corporate Governance terhadap kualitas pelaporan keuangan PT. Hadji Kalla Toyota. Metode penelitian yang dilakukan dengan pendekatan kuantitatif serta pengumpulan data melalui kuesioner dengan jumlah 69 responden, analisis data dilakukan melalui regresi linear berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal berpengaruh positif dan signifikan sedangkan good corporate governance berpengaruh positif tidak signfikan terhadap pelaporan keuangan. Kata Kunci: Sistem Pengendalian Internal; Good Corporate Governance; Kualitas Laporan Keuangan. AbstractThe phenomenon of obstacles in the object of research that occurs delays in ordering goods from the warehouse and other obstacles within the company's internal scope, namely the delay in financial reporting from the time determined by the company. The purpose of this study was to analyze the level of influence of two variables, namely the internal control system and Good Corporate Governance, on the quality of the financial reporting of PT. Hadji Kalla Toyota. The research method is carried out with a quantitative approach and data collection through a questionnaire with 69 respondents; data analysis is carried out through multiple linear regression. The results showed that the internal control system had a positive and significant effect, while good corporate governance had a positive and insignificant effect on financial reporting. Keywords: Internal Control System; Good Corporate Governance; Financial Report Quality.
Co-Authors Abdul Waris Achmad Musyahid Amiruddin H Andi Achdiati Amir Andi Ani Sulistiani Apriyati Hutami Arifin, M Bahri Aris Badara Artati Artati Ayu Gusti Basri Modding Busman Busman Diah Ayu Gustiningsih Edy Susanto Fadliah Nasaruddin Hastang Hastang Junaedi Muhidong Junaid, Asriani Lisa Indrajaya Lukytta Gusti Acfira M. Su'un Masrullah Masrullah Misbahuddin Misbahuddin Muhammad Nasir Muhammad Nasir Muhammad Su'un Mutmainna Mutmainna Nur Alamzah Nurhawa Nurhawa Rahman Rahman Rezki Yunita Apriani R Sitti Hadijah St Hadijah Sulastri Sulastri Syahida Djasang Syamsul Rijal Ummu Kalsum Widarti Widarti Yassir Yassir Yogi Hady Afrizal Zainuddin Zainuddin