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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds:Manajemen Ide dan Inspirasi IJBE (Integrated Journal of Business and Economics) Martabe : Jurnal Pengabdian Kepada Masyarakat JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Iqtisaduna Islamic Accounting and Finance Review

Sumarlin Sumarlin

Universitas Islam Negeri Alauddin Makassar

Author-ID : 2656476

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Existence Of Company Size In Control Towards Family Ownership And Debt Policy Value Of Companies Murtiadi Awaluddin; Alim Sholihin; Sumarlin Sumarlin; Rulyanti Susi Wardhani; Andi Sylvana
Integrated Journal of Business and Economics (IJBE) Vol 4, No 2 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This study aims to examine the effect of family ownership, debt policy on firm value with firm size as a control variable. The sample used was a family company listed on the Indonesia Stock Exchange from 2014 to December 2017. The type of this research was quantitative using Agency theory and Signaling Theory. Analysis technique with multiple regression analysis. The results showed that family ownership had a positive and significant effect on firm value, and debt policy had a negative and significant effect on firm value. While company size as a control variable in this study cannot control the relationship of the influence of family ownership and debt policy on firm value, in other words, company size as a control variable does not have a significant effect on the relationship of family ownership and corporate value policy debt.

Green Accounting Concept Based on University Social Responsibility as A Form of University Environmental Awareness Muh Akil Rahman; Sumarlin Sumarlin; Sari Fatimah Mus; Murtiadi Awaluddin; Rulyanti Susi Wardhani
Integrated Journal of Business and Economics (IJBE) Vol 3, No 2 (2019): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Environmental issues are not a new issue, environmental degradation and social gaps in the environment are a matter of great concern. This study aimed to analyze the form of environmental responsibility and how the application of Green Accounting concept in a university. This qualitative research used phenomenology approach with Interpretative Phenomenological Analysis technique where the research locations were in UIN Alauddin Makassar and Hasanuddin University Makassar. Data source was primary data obtained through interview and also supported by other secondary data. The method of data analysis was constructing research conclusion by abstracting empirical data collected from the field. Findings of this study revealed that the awareness of UIN Alauddin Makassar to the environment is still inadequate and not fulfil the expectations of the campus community that is different from the responsibility of Hasanuddin University Makassar which has been considered quite responsible with the existence of various environmental conservation programs. Green Accounting concept that can be seen from environmental concerns and environmental involvement in these two universities is also very different especially in terms of building management awareness, cost availability and environmental compliance studies. As for the reporting and environmental audit, both UIN Alauddin Makassar and Hasanuddin University Makassar has not been conducted until now.

PENGARUH FAKTOR INTRINSIK DAN EKSTRINSIK TERHADAP KEPUASAN KERJA PEGAWAI PTKIN REMUNERASI DI INDONESIA Sumarlin Sumarlin; Suhartono Suhartono
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 2 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v11i2.23668

Penelitian ini bertujuan untuk mengetahui pengaruh faktor intrinsik dan ekstrinsik terhadapkepuasan kerja pegawai. Faktor Intrinsik terdiri dari komitmen organisasi, konflik pekerjaan-keluarga, dan profesionalisme sedangkan Faktor Ekstrinsik terdiri dari gaya kepemimpinan, budaya organisasi, dan gaji/insentif. Penelitian ini menggunakan metode kuantitatif. Populasi dari penelitian adalah pegawai pada 16 PTKIN BLU di Indonesia, sedangkan yang menjadi sampel adalah 10 PTKIN remunerasi. Sampel merupakan bagian dari populasi yang karakteristiknya akan diteliti. Teknis analisis data yang digunakan adalah uji reliabilitas dan validitas. Hasil dari penelitian ini menunjukkan bahwa faktor intrinsik dan ekstrinsik memiliki pengaruh yang signifikan terhadap kepuasan kerja pegawai.

PERILAKU MORAL HAZARD NASABAH PADA PEMBIAYAAN BERBASIS BAGI HASIL PADA PERBANKAN SYARIAH Asmirawati Asmirawati; Sumarlin Sumarlin
LAA MAISYIR: Jurnal Ekonomi Islam Vol 5 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v5i1.4992

Moral hazard of the client becomes one of the factors causing the low implementation of profit-sharing financing that is mudharabah and musyarakah. This research uses qualitative research paradigm with research location at PT Bank BNI Syariah Makassar Branch. Researchers take data with interview techniques and some other secondary data support from the official website of the entity. Then the researchers analyze the data and interpret the data obtained. The results showed that the moral hazard behavior of customers in PT BNI syariah Makassar branch is one of the risks that must be borne by the bank related to profit-sharing financing, because this financing is primarily Mudharabah is Character based financing or in distribution not only see the guarantee provided by the customer but will see the character of the customer. Moral hazard actions conducted by the customer is to cheat in terms of collateral, mark-up the cost of work load in musyarakah financing and not make payment in accordance with the aqad.

ANALISIS DISKRIMINAN DALAM MEMPREDIKSI KINERJA PERBANKAN DI INDONESIA Sumarlin Sumarlin; Annisa Juniarta Musda; Alim Syariati
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 8 No. 3 (2019): JMM September 2019
Publisher : Master of Management, Mataram University

This study aims to determine the contribution of financial ratios into the classification of banks’ performance into good, fairly good and less good by using discriminant analysis. This research is quantitative with data amounted from 34 banks. The results of five banking financial ratios that can distinguish the status of the banking performance level is CAR, ROA, ROA and NPL. Four variables have a significant influence in differentiating the well-performing banks, the fairly good and less good. First equation to predict differences in banking groups is Non-Performing Loan. Second discriminant equation shows that the ratio predicting the most dominant group differences is ROA.

PENGARUH STRUKTUR MODAL, KEBIJAKAN UTANG, DAN UMUR PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Zul Fahri; Sumarlin Sumarlin; Raodahtul Jannah
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.28354

This research aims to test the influence of capital structure, debt policy, and the age of companies on the value of property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020. The study also tested whether the size of companies was able to moderate their respective relationships between capital structure, debt policy, and the age of the company to the company's value. The study used a quantitative approach with a comparative causal type. The population in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling techniques using purposive sampling. The data used in this study is secondary data accessed through the IDX website. Data analysis uses multiple regression analysis to hypothesize capital structure, debt policy, and corporate age, as well as an analysis of the value of absolute difference for capital structure, debt policy, and the age of the company to the company's value with the size of the company as a moderation variable. The results of this study showed that the structure of capital and age of the company had a positive and significant effect on the value of the company, while the debt policy had a negative and significant effect on the value of the company. The moderation variable is the size of the company being able to moderate the relationship between the capital structure and debt policy to the value of the company, but not able to moderate the relationship between the age of the company to the value of the company.

THE IMPACT OF ILLUSION OF CONTROL, OVERCONVIDENCE AND EMOTIONS ON INVESTMENT DECISIONS MADE BY YOUNG INVESTORS IN THE CITY OF MAKASSAR Alim Syariati; Sumarlin Sumarlin; A. Nur Asri Ainun
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11833

Young investors are unique in terms of making investment decisions. This study aims to examine the impact of illusion of control, overconvidence and emotion on investment decisions made by young investors in the city of Makassar. Using quantitative method, 114 investors are available as participants to answer the questionnaire of this research. The sampling technique used is accidental sampling. The results of the study show that Illusion of Control partially has a positive and significant impact on investment decisions. Overconvidence partially has a positive and significant impact on investment decisions. Emotions partially have a positive and significant impact also on investment decisions. Simultaneously illusion of control, overconvidence and emotion have a positive and significant effect on investment decisions. The findings of this study show that young investors in the city of Makassar involve psychological bias in making investment decisions.

Does Commitment to Home Organization Hurt the Inner Quality of Internal Auditors? Quadratic-Moderating Analysis Sumarlin Sumarlin
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 2 (2022): December (in progress)
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i2.29187

Public administration in the developing region is not always straightforward, e.g., in Indonesia. The workers are expected to display a high commitment to the organization; however, a particular role, like internal auditors, is in a constant tug-of-war as to following the top command or performing an independent assessment with solid integrity. This study advances the elusive conversation by portraying this phenomenon in Indonesia's Islamic State University governance. This study records 137 responses from internal auditors and employs a PLS-SEM in the analysis. The finding reveals the most acceptance of the proposed hypotheses unless the quadratic effects of independence and integrity exist. Good university governance understanding decreases the over-commitment to the organization that may derail the auditors' independence.

BUSINESS SCALE, BUSINESS AGE, AND KNOWLEDGE OF ACCOUNTING ON INTEREST IN USING ACCOUNTING INFORMATION Andi Resky Rahim; Sumarlin Sumarlin
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.34497

Abstract, This study aims to examine the factors that influence the use of accounting information by using variables of business scale, age of business, and accounting knowledge. The type of research used is quantitative research. Data collection techniques using questionnaires. The regression model used in this study is a multiple linear regression model with the help of SPSS. The sampling method for the study used the Random Sampling method (random) which obtained as many as 95 MSME owners/managers in Somba Opu District, Gowa Regency. The results showed that the variables of business scale, business age and accounting knowledge had a positive and significant effect on the use of accounting information in MSME’s Somba Opu District, Gowa Regency. The implication of this research is that MSME actors are expected to better understand and use accounting information, especially for financial information, to pay more attention because the existence of financial reports for MSMEs can help MSMEs in applying for credit to banks if they need capital. For the government and related agencies, they must help SMEs to use accounting information more, one of which is by holding trainings related to accounting information. In addition, further research with the same theme is expected to add other variables that can affect the use of accounting information, so that the results of the study can explain the contribution of all these variables to the use of accounting information. Abstrak, Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi penggunaan informasi akuntansi dengan menggunakan variabel skala usaha, umur usaha, dan pengetahuan akuntansi. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Model regresi yang digunakan dalam penelitian ini adalah model regresi linier berganda dengan bantuan SPSS. Metode pengambilan sampel penelitian menggunakan metode Random Sampling (acak) yang diperoleh sebanyak 95 orang pemilik/pengelola UMKM di Kecamatan Somba Opu Kabupaten Gowa. Hasil penelitian menunjukkan bahwa variabel skala usaha, umur usaha dan pengetahuan akuntansi berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi pada UMKM Kecamatan Somba Opu Kabupaten Gowa. Implikasi dari penelitian ini adalah para pelaku UMKM diharapkan lebih memahami dan menggunakan informasi akuntansi khususnya untuk informasi keuangan agar lebih diperhatikan karena dengan adanya laporan keuangan UMKM dapat membantu UMKM dalam mengajukan kredit ke bank jika membutuhkan modal. Bagi pemerintah dan instansi terkait harus membantu UKM agar lebih banyak menggunakan informasi akuntansi, salah satunya dengan mengadakan pelatihan-pelatihan terkait informasi akuntansi. Selain itu, penelitian selanjutnya dengan tema yang sama diharapkan menambahkan variabel lain yang dapat mempengaruhi penggunaan informasi akuntansi, sehingga hasil penelitian dapat menjelaskan kontribusi semua variabel tersebut terhadap penggunaan informasi akuntansi.

PENGELOLAAN DANA DESA DALAM UPAYA KESEJAHTERAAN MASYARAKAT DESA DALAM BINGKAI SIPAKATAU ASSAMATURU NA SIPAKALABBERE Juliani Juliani; Sumarlin Sumarlin; Farid Fajrin
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34763

This study aims to find out how Tabbinjai Village exemplifies financial transparency and accountability, and reveals the role of sipakatau, assamaturu, and sipakalebbere values in fostering accountability and transparency in village financial management for the benefit of village communities.In this study, the type of qualitative phenomenological research was used. The type of data used is subject data obtained through interview-based data collection. By using triangulation of data sources to test the validity of the data obtained.The results of this study indicate that the Tabbinjai village government is in accordance with the principles of good governance, so it can be seen that the financial management of Tabbinjai Village is quite accountable, with direct accountability to interested parties and reporting on the implementation of the Village Budget. To ensure that financial management in Tabbinjai Village is not disrupted, the government ensures financial transparency by providing billboards, information boards, and open government performance evaluations that can be accessed by anyone. The implementation of local wisdom values of sipakatau, assamaturu, na sipakalabbere in Tabbinjai village has been applied in community life, especially in managing village funds, although there are still some obstacles faced..

Co-Authors A. Nur Asri Ainun Alim Sholihin Alim Syariati Alim Syariati Andi Resky Rahim Andi Sylvana Annisa Juniarta Musda Asmirawati Asmirawati Della Fadhilatunisa Farid Fajrin Hendra Juliani Juliani Megawati Ismail Muh Akil Rahman MUH. CHAERULLAH BURHAN Murtiadi Awaluddin Raodahtul Jannah Rulyanti Susi Wardhani Sari Fatimah Mus Suhartono Suhartono Suhartono Suhartono Zul Fahri

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