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All Journal Jurnal Akuntansi & Auditing Indonesia AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) EQIEN - JURNAL EKONOMI DAN BISNIS Journal on Education Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Journal of Accounting and Finance (JAF) Innovative: Journal Of Social Science Research

Mursalim Mursalim

Universitas Muslim Indonesia

Author-ID : 2913252

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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LIKUIDITAS SAHAM, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN Mursalim Mursalim
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The objective of the paper is to investigate the effects of stock liquidity, dividend policy by the proxy of dividend payout ratio, and dividend policy by the proxy of dividend yield to the value of the firm. The research tested the hypotheses by using multiple regression. Hypotheses’ testing was conducted by using research sample of 25 banking company registered in the Indonesian Stock Exchange during the years of 2006-2008. The samples were determined by using purposive sampling method. The research result shows that stock liquidity has positive siginificant effect on the value of the firm. Other result shows that dividend policy by the proxy of dividend payout ratio has positive siginificant effect on the value of the firm. On the contrary, the result shows that dividend policy by the proxy of dividend yield does not have siginificant effect on the value of the firm. Keyword: stock liquidity, dividend policy, dividend payout ratio, dividend yield, value of the firm

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Muhammad Nur Fitra; Mursalim Mursalim
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Aim of the research to investigate the relation between Intellectual Capital (IC) which based on company resources (is Capital Employee, Human Capital, and Structural Capital) against to financial performance analyze through profitability rasio ROA (Return on Asset). The population in this research consist of 43 Banks. Sample determination of this research based on certain characteristics was based on publication of minimum financial statement for 4 years (2013-2016), listed on BEI for the last 4 years and total assets with value above 100 trillion rupiah. The data is processed by interpretation bank financial statement based on the VIAC formula (Pulic, 2000). The data were analyzed by using multiple regression through SPSS program vers. 21. The result of this research was indicate that Human Capital, Structural Capital and Capital Employee as simultaneously have significant impression to Return On Asset valueable. As for partially the Capital Employee is the only things from the third variabel dependent was have an signficant impression to Return On Asset Value in Banking Companies.

Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Tri Nur Astuti; Mursalim Mursalim; Ummu Kalsum
AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i4.1188

This study aims to examine the effect of Corporate Social Responsibility (CSR) on Company Value and Profitability and how the impact of disclosure of Corporate Social Responsibility (CSR) on firm value through Profitability as an Intervening Variable. This study uses a sample of mining companies listed on the Stock Exchange and uses a purposive sampling technique. This research is quantitative. The data used is secondary data and uses data collection methods, namely documentation and literature. A study conducted using Partial Least Square (PLS) shows that Corporate Social responsibility has a negative and insignificant effect on firm value. Corporate Social responsibility has a positive and significant impact on Profitability, and Profitability has a negative and little impact on Firm Value and Profitability can mediate Corporate Social responsibility on Firm Value as an intervening variable

Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak dan Kompetensi Account Representative terhadap Penerimaan Pajak (Studi Kasus KPP Madya Makassar): (Studi Kasus KPP Madya Makassar) Creschenthum Srimariastuti Boroh; Mursalim Mursalim
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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The influence of taxpayers understanding of bills of tax, awareness of taxpayers, and competency of the Account Representative to the tax revenue in Middle Tax Office of Makassar. The purpose of the research is to find out the influence of understanding of bills of taxes, awareness of taxpayers, and the competence of Account Representative in significantly influencing the tax revenue of Middle Tax Office of Makassar.The method used in this research is the descriptive method with surveys approach. In which, samples taken randomly with questioners then analyzed with double linear regression.The result of the research draws the variable of understandings of bill of taxes and the competence of the account representative that significantly influencing the tax revenue. And the awareness of taxpayers shows the other words.

Pengaruh Management Control System, Pengawasan Inspektorat Dan Kompetensi Individu Terhadap Akuntabilitas OPD Wahyu Suriyasti; Muhammad Su'un; Mursalim Mursalim
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 2 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.228

Penelitian ini bertujuan : (1) Mengetahui dan menganalisis management control system berpengaruh signifikan terhadap akuntabilitas OPD pada kantor Inspektorat Kota Makassar. (2) Mengetahui dan menganalisis pengawasan Inspektorat berpengaruh signifikan terhadap akuntabilitas OPD pada kantor Inspektorat Kota Makassar. (3) Mengetahui dan menganalisis kompetensi individu berpengaruh signifikan terhadap akuntabilitas OPD pada kantor Inspektorat Kota Makassar. Data yang digunakan adalah data primer. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Kuesioner dibagikan kepada 39 aparatur pada Inspektorat Kota Makassar. Data analisis dengan dengan menggunakan analisis regresi berganda dengan bantuan SPSS versi 23.00. Hasil dari penelitian ini menunjukkan bahwa Management control system, pengawasan Inspektorat dan kompetensi individu berpengaruh positif dan signifikan terhadap akuntabilitas OPD pada kantor Inspektorat Kota Makassar.

Determinan Keputusan Rasional Menjadi Wajib Pajak Prioritas Muhammad Nur; Masdar Masud; Mursalim Mursalim
Journal of Accounting and Finance (JAF) Vol. 1 No. 1 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Penelitian ini bertujuan untuk menganalisis dan mengkaji pengaruh kualitas pelayanan, sanksi perpajakan, kecerdasan interpersonal dan reward terhadap keputusan rasional wajib pajak dengan status prioritas pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif. jumlah sampel sebanyak 67 responden. Berdasarkan hasil analisis regresi linier berganda. Hasil penelitian ini menemukan bahwa kualitas pelayanan, kecerdasan interpersonal dan reward berpengaruh positif dan signifikan terhadap keputusan rasional wajib dengan dengan status prioritas sedangkan Sanksi perpajakan berpengaruh positif namun tidak signifikan terhadap keputusan wajib pajak dengan status prioritas. This study aims to analyze and examine the effect of service quality, tax sanctions, interpersonal intelligence and reward on rational decisions of taxpayers with priority status at the West Makassar Pratama Tax Office. The research method used in this research is descriptive analysis. the number of samples was 67 respondents. Based on the results of multiple linear regression analysis. The results of this study found that service quality, interpersonal intelligence and reward had a positive and significant effect on mandatory rational decisions with priority status while tax sanctions had a positive but not significant effect on taxpayer decisions with priority status.

Pengaruh Pengawasan Dan Sanksi PerpajakanTerhadap Kesadaran Wajib Pajak Pasca Program Tax Amnesty Mustadir Mustadir; Basri Modding; Mursalim Mursalim
Journal of Accounting and Finance (JAF) Vol. 1 No. 1 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Penelitian ini dilakukan dengan tujuan: (1) Untuk mengetahui dan menganalisis pengaruh Pengawasan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. (2) Untuk menganalisis pengaruh Sanksi Perpajakan terhadap Kesadaran Wajib Pajak Pasca Tax Amnesty pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda dengan jumlah sampel sebanyak 50 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Pengawasan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada Kantor KPP Pratama Makassar Barat. (2). Sanksi Perpajakan Berpengaruh positif dan signifikan terhadap Kesadaran wajib pajak Pasca Tax Amnesty Pada KPP Pratama Makassar Barat. This research is conducted with the purpose of: (1) to know and analyze the effect of supervision on the taxpayer awareness post Tax Amnesty at the West Makassar Primary Tax Service office. (2) To analyse the influence of taxation sanctions on post-taxpayer awareness of tax Amnesty at the West Makassar Primary Tax Service office. The research methods used in this study are descriptive analysis and double linear regression analysis with a total sample of 50 respondents. Based on the results of multiple linear regression analyses, the results showed that (1). Supervision of positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama's West Makassar office. (2). Taxation sanctions positive and significant impact on the taxpayer awareness post Tax Amnesty at KPP Pratama Makassar West.

Pengaruh Ambiguitas Peran, Konflik Peran dan Moral Reasonig Terhadap Kualitas Pemeriksaan Pajak Amrullah Amrullah; Mursalim Mursalim; Asriani Junaid
Journal of Accounting and Finance (JAF) Vol. 1 No. 1 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Penelitian bertujuan untuk menganalisis dan mengkaji Ambiguitas Peran, Konflik Peran Dan Moral Reasoning terhadap kualitas pemeriksaan pajak pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian menggunakan metode Survey dengan jumlah sampel sebanyak 30 responden (Pemeriksa Pajak) dan alat analisis yang digunakan adalah Regresi Linier Berganda. hasil penelitian menunjukkan bahwa Ambiguitas Peran dan Konflik Peran tidak berpengaruh terhadap kualitas pemeriksaan pajak, sedangkan Moral reasoning berpengaruh positif dan signifikan terhadap kualitas pemeriksaan pajak pada Kantor Pelayanan Pajak Pratama Makassar Barat. The study aims to analyze and examine the Role Ambiguity, Role Conflict and Moral Reasoning of the quality of tax audits at the West Makassar Pratama Tax Office. The research method uses the Survey method with a sample size of 30 respondents (Tax Auditor) and the analytical tool used is Multiple Linear Regression. The results showed that role ambiguity and role conflict had no effect on the quality of tax audits, while moral reasoning had a positive and significant effect on the quality of tax audits at the West Makassar Pratama Tax Office.

Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar. Nurul Arfiah Hasibullah; Mursalim Mursalim; Muhammad Su'un
Journal of Accounting and Finance (JAF) Vol. 1 No. 1 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.

Analisis Kinerja Keuangan Bank Syariah Terpilih Di Indonesia Pasca Spin Off Ammar Fadil Usman; Mursalim Mursalim; Muhammad Su'un
Journal of Accounting and Finance (JAF) Vol. 1 No. 1 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Penelitian ini dilakuan untuk menganalisa kinerja keuangan Bank Syariah terpilih pasca Spin-Off menggunakan metode penilaian Risk Profile, Good Corporate Governance, Earnings, dan Capital di Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh melalui dokumentasi menggunakan pendekatan kualitatif deskriptif dengan subjek penelitan yaitu Bank BNI Syariah, BCA Syariah, BRI Syariah dan Bukopin Syariah dengan rentang waktu 5 tahun pasca bank melakukan Spin-Off. Hasil penelitian ini menunjukkan bahwa: 1) Kinerja bank ditinjau dari Risk Profil menggunakan indikator NPF dimana BNI Syariah, BRI Syariah dan Bukopin Syariah tergolong sehat, sedangkan BCA Syariah tergolong sangat sehat, sedangkan indikator FDR BNI Syariah tergolong sehat, BCA Syariah tergolong sangat sehat, BRI Syariah tergolong kurang sehat, dan Bukopin Syariah tergolong cukup sehat; 2) Kinerja bank ditinjau dari GCG pada BNI Syariah tergolong sangat sehat, sedangkan BCA Syariah, BRI Syariah, dan Bukopin Syariah tergolong sehat; 3) Kinerja bank ditinjau dari Earnings menggunakan indikator ROA dimana BNI Syariah, BCA Syariah, BRI Syariah dan Bukopin Syariah tegolong cukup sehat; 4) Kinerja bank ditinjau dari Capital menggunakan indikator CAR dimana BNI Syariah, BCA Syariah, BRI Syariah dan Bukopin Syariah tegolong sangat sehat. Hal ini berarti bahwa kinerja keuangan Bank Syariah pasca Spin-Off dalam menentukan kebijakan untuk melakukan spin-off dianggap berhasil.

Co-Authors Abbas Selong Agus Priyono Amira Isnaeny Ammar Fadil Usman Amrullah Amrullah Andi Nurwahyuni Andi Nurwana Basri Modding Creschenthum Srimariastuti Boroh Hajering Mude Hamzah Ahmad Iga Kumalasari Ilyas Ali Jhusi Andriani Junaid, Asriani Junaiddin Zakaria Lestari Wahyuni Masdar Masud Memet Rusmana Muh. Su'un Muhammad Nur Muhammad Nur Fitra Muhammad Su'un Muhammad Su'un Muhammad Syafii Basalamah Mustadir Mustadir Muthahharah Syahidah Noor Illah Adzillah Nur Afiah Usman Nurul Arfiah Hasibullah Suzanna Rosario Sinaga Tri Nur Astuti Ummu Kalsum Wahyu Suriyasti Yusriana Sri Ana

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