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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic Research and Financial Accounting
Masrullah, Masrullah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF INTELLECTUAL INTELLIGENCE (IQ), SPIRITUAL INTELLIGENCE (SQ), EMOTIONAL INTELLIGENCE (EQ) ON THE LEVEL OF UNDERSTANDING ACCOUNTING STUDENT TAXPAYER UNISMUH MAKASSAR Riski Wulandari; Masrullah, Masrullah; Khadijah Darwin
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.154

Abstract

This study aims to determine how Intellectual Intelligence (IQ), Spiritual Intelligence (SQ) and Emotional Intelligence (SQ) affect the Level of Understanding of Unismuh Makassar Accounting Students regarding Taxpayers. The type of data used in this study was quantitative data obtained from questionnaires distributed. The population and sample in this study are accounting students of the class of 2020 and 2021. This sampling technique uses purposive sampling. In this study, the data sources used include primary data. The research instrument used in this study used the Likert scale method. Based on the results of research using statistical calculations through the Statisticall Package for the Social Science (SPSS) version 22 application that the probability for intellectual intelligence variables is 0.021, which is smaller than 0.05. With a tcount of 2.352 greater than ttable 1.66123.. The probability for an intellectual intelligence variable is 0.000, which is smaller than 0.05. With a tcount of 12.420 greater than ttable 1.66123. The probability for an emotional intelligence variable is 0.000, which is smaller than 0.05. With a tcount of 64.439greater than ttable 1.66123. Intellectual Intelligence (IQ), Spiritual Intelligence (SQ), and Emotional Intelligence (EQ) have a significant positive effect on the understanding of accounting student taxpayers of Unismuh Makassar.
Factors In The Aspect Of Regional Financial Management Regarding The Budget Over Remains (Silpa) At The Gowa District Education Service Saskia, Saskia; Sultan Sarda; Masrullah, Masrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.184

Abstract

This type of research uses a descriptive method with a qualitative approach, which aims to determine the factors in the Regional Financial Management Aspect of the Surplus Budget Calculation (SILPA) at the Gowa Regency Education Office. This research was carried out at the Gowa Regency Education Office which took place from 30 April 2024 to 30 May 2024. This sample was taken from the Gowa Regency Education Office. The types of data used in this research are secondary data and primary data. Data collection was carried out by observation, interviews and documentation. In this research, the data sources used in data collection include subject data, physical data, documentary data. The research instruments used in this research used survey, observation and literature review methods. Based on the research results, data was obtained through in-depth interviews, observations and documentation, where all the informants who conducted in-depth interviews were the head of the Gowa Regency Education Office, Head of the General and Personnel Subdivision, Head of the Financial Accounting Subdivision and Secretary of the Gowa Regency Education Office regarding factors. Factors in the Regional Financial Management Aspect of Over Remaining Budget Calculations (SILPA) at the Gowa Regency Education Service which was discussed previously, the author draws the conclusion that with careful planning, structured administrative records, and increasing human resource competency, the Gowa Regency Education Office has made efforts to reduce the occurrence of SILPA.
Analysis Of Financial Planning On The Sustainability Of Msme Businesses Rahmi, Rahmi; Sultan Sarda; Masrullah, Masrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.197

Abstract

The purpose of this study is a type of quantitative research with the aim of determining the influence of financial planning in maintaining the sustainability of the MSME business in Makassar City. This sampling uses random sampling techniques from MSME actors in Makassar City who meet the criteria we determine. The type of data used in this study is quantitative data obtained from questionnaires that are shared and have a relationship with the problem under study. Data collection was carried out by observation, interviews and distribution of questionnaires. In this study, the data axis used in data collection includes primary data and secondary data. The research instrument used in this study is the Likert scale. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 22 application regarding the influence of financial planning in maintaining the business continuity of MSMEs in Makassar City, the author draws a conclusion that financial planning has a positive and significant influence on business continuity. Good financial planning will influence MSME players in running their businesses and opening new branches.
Tinjauan Penentuan Pajak Terutang PPh 21 Pada Aparatur Sipil Negara BKPSDM Kab.Gowa Amran, Amran; Pratiwi, Putri Ayulia; Masrullah, Masrullah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1613

Abstract

Income tax (PPh) Article 21 payable is tax payable calculated from taxable income (PKP) in a year minus non-taxable income (PTKP). Where the imposition of PPh in Indonesia is implemented progressively. The object of this research is BKPSDM Gowa Regency. The purpose of this study was to find out whether the determination of the tax payable PPH 21 on the state civil apparatus BKPSDM Gowa Regency is in accordance with Law No. 36 of 2008. Data collection was carried out using interviews and documentation techniques. The analysis technique used is descriptive qualitative analysis. The results of this study indicate that BKPSDM Kab. Gowa has complied with laws and regulations regarding pph 21 which are regulated in Law No. 36 of 2008 concerning income tax.
Co-Authors Adziem, Faidul Alfiah S, Nur Reski Amran Amran Angelita, Anggi Anggraeni, Reski Asriati Asriati, Asriati Badollahi, Ismail Ismawati Ismawati Khadijah Darwin M, Satriani. Mardiana Mardiana Muchran, Muchriana Muhammad Nasrun Palaguna, Andi Hilaluddin Pratiwi, Putri Ayulia Putra, Anastasia Eka Rahmi Rahmi Riski Wulandari sarda, Sultan Saskia, Saskia Sukara, Salsabila Sultan sarda Syartini Indrayani Yanti, Reski Yasril Hidayat