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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
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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Pengaruh Pengetahuan, Pengalaman, Dan Profesionalisme Terhadap Kualitas Audit Pada Kanwil DJP Sulawesi Selatan, Barat, Tenggara Dan KPP Madya Makassar Iga Kumalasari; Mursalim Mursalim; Muh. Su'un
Journal of Accounting and Finance (JAF) Vol. 1 No. 2 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.609 KB) | DOI: 10.52103/jaf.v1i2.204

Abstract

Auditor berwenang melakukan pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan Wajib Pajak dan untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif analisis. Populasi dalam penelitian ini adalah Kantor Pajak yang ada di kota Makassar yaitu Kantor Wilayah DJP Sulawesi Selatan, Barat, Tenggara dan Kantor Pelayanan Pajak Madya Makassar. Penentuan sampel penelitian berdasarkan metode teknik sensus dengan jumlah sampel sebanyak 60. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan dengan metode kuesioner. Analisis data menggunakan analisis regresi linier berganda untuk hipotesis Pengetahuan, Pengalaman, dan Profesionalisme. Hasil penelitian dengan analisis regresi linier bergandamenunjukkan bahwa Pengetahuan dan Profesionalisme berpengaruh positif terhadap kualitas audit dan Pengalaman tidak berpengaruh terhadap kualitas audit. The auditor has the authority to conduct audits to test compliance and tax obligations of tax payers and for other purposes in implementing the provisions of tax laws and regulations. This research is a quantitative research with a descriptive analytic approach. The population in this research is a Tax Office located in Makassar City which is South, West, Southeast Sulawesi Regional Tax Office of Directorate General of Taxesand Makassar Medium Tax Office. The determination of the research sample was based on the census technique method with a total sample size of 60. Data analysis is using that used in this study is primary data which gathered with questionnaire method. The data analysis used multiple linear regression analysis for the Knowledge, Experience, and Profesionalism hypothesis. The results of the study with multiple linear regression analysis shows that Knowledge and Profesionalism have a positive effect on Audit Quality and Experience have no effect on Audit Quality.
Pengaruh Kompetensi, Integritas dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Sulawesi Tengah Memet Rusmana; Mursalim Mursalim; Hajering Hajering
Journal of Accounting and Finance (JAF) Vol. 2 No. 1 (2021): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.73 KB)

Abstract

Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. (2) Untuk Mengetahui dan Menganalisis Pengaruh Integritas Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. (3). Untuk Mengetahui dan Menganalisis Pengaruh Independensi Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda, dengan jumlah sampel sebanyak 70 responden.Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1).Kompetensi Auditor Berpengaruh positif dan signifikan Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. 2) Integritas Auditor Berpengaruh positif dan signifikan Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. (3). Independensi Auditor Berpengaruh positif dan signifikan Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. This research was conducted with the aim of: (1) To identify and analyze the influence of auditors' competence on audit quality at the representative offices of the Central Sulawesi Development and Finance Supervisory Agency. (2) To Know and Analyze the Effect of Auditor Integrity on Audit Quality at Representative Offices of the Central Sulawesi Financial and Development Supervisory Agency. (3). To Know and Analyze the Effect of Auditor Independence on Audit Quality at Representative Offices of the Central Sulawesi Development and Finance Supervisory Agency. The research method used in this research is descriptive analysis and multiple linear regression analysis, with a total sample of 70 respondents. Based on the results of multiple linear regression analysis, the results show that (1) Auditor competence has a positive and significant impact on the quality of the audit at the representative office of the Central Sulawesi Financial and Development Supervisory Agency. 2) Auditor Integrity has a positive and significant impact on the quality of the audit at the representative office of the Central Sulawesi Financial and Development Supervisory Agency. (3). Auditor Independence has a positive and significant impact on the quality of the audit at the representative office of the Central Sulawesi Development and Finance Supervisory Agency.
ANALYSIS OF EFFECTIVENESS AND CONTRIBUTION OF REGIONAL TAX REVENUE BEFORE AND AFTER THE IMPLEMENTATION OF THE TAPPING BOX TO OPTIMIZE REGIONAL ORIGINAL INCOME IN POLEWALI MANDAR Yusriana Sri Ana; Basri Modding; Mursalim Mursalim
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.953

Abstract

The title of the research is Analysis of the Effectiveness and Contribution of Regional Tax Revenue Before and After the Application of the Tapping, Box System to Optimize the Regional Original Income (PAD) of Polewali Mandar City. This study aims to learn more about optimizing the use of the Tapping Box tool in PAD collection. Tapping Box is a tool owned by the local government and its use is left to the business owner who is subject to tax. This study uses a quantitative descriptive method that uses secondary data. The sample uses data on the realization of regional income, targets, and PAD for Polewali Mandar Regency in 2018-2019. The data analysis technique uses the formulation of the effectiveness and contribution of the 2012 Halim regional tax. The results of this study indicate that the effectiveness in the 2018-2020 every year increases by an average of 133%, so the tool is effective in tax revenue. Contributions in 2018-2019 with an average of 44.41% are very less because PAD does not only affect Hotel taxes, Restaurant taxes, and Entertainment Taxes, there are separated income and other legitimate PAD.
Faktor-Faktor Stres Kerja dan Keseimbangan Kehidupan Kerja Terhadap Turnover Intention Pada Karyawan Hotel Claro Makassar Muhammad Syafii A. Basalamah; Suzanna Rosario Sinaga; Mursalim Mursalim
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

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Abstract

This research was located at the Claro Makassar Hotel. The purpose of this study was to determine the effect of work stress and work-life balance on employee turnover intention. This type of research is quantitative with the aim of finding answers to research questions based on actual circumstances. This study used a sample of 81 respondents. This sampling using purposive sampling. The test equipment used was the research instrument test and path anaylisis with the SPSS version 26.0. The result of this study is that the variable of work stress has an effect on employee turnover intention. The work-life balance variable effects the turnover intention of employee. The effect of work stress on turnover intention is positive and significant. The influence of work-life balance on turnover intention is negative and significant
Actual Cost Price dan Penetapan Margin Murabahah Dalam Perspektif Syariah (Studi Kasus Pada Bank Syariah Indonesia (BSI) Makassar) Muthahharah Syahidah; Mursalim Mursalim; Tenriwaru Tenriwaru
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

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Abstract

The purpose of this research is to find out and analyze the actual cost pricing mechanism for determining murabaha, to find out and analyze the determination of murabaha margins, and to find out and analyze the implementation of actual cost pricing and murabahah margins carried out by Indonesian Sharia Bank, Makassar from a sharia perspective. To apply these objectives, data collection techniques were used through interviews, observation and documentation, with data analysis techniques using actual cost pricing analysis, murabahah margin determination analysis and comparison analysis of actual cost pricing and murabaha margins with a sharia perspective. The results of the study show that the actual cost price, namely the cost price in a sale and purchase transaction, is an agreement for Indonesian Islamic banks, Makassar in determining the selling price of murabahah equal to the cost price (buying) plus a profit margin. Then the determination of the profit margin/mark-up in financing under a murabaha contract is not carried out at the BSI branch office, but the authority to determine the profit margin/mark-up percentage is the head office and at the BSI Branch office only carry out according to the regulations including the system and every profit margin/mark up by BSI Syariah, the Makassar branch is only set for one transaction and payments are made in installments according to the financing implementation period agreed by the customer. Based on the results of the analysis regarding the actual cost pricing and margin/mark up in financing under a murabaha contract, it can be said that BSI, Makassar branch has carried out according to sharia principles. This is in accordance with the data analysis where in the implementation of the research it was found that there were no elements of usury, maisir, garar, haram and unjust.
Pengaruh Aplikasi Rencana Kegiatan Anggaran Sekolah (ARKAS) Dan Aplikasi Sistem Informasi Manajemen Bos Terhadap Akuntabilitas Pelaporan Keuangan Dana Bos di Kota Makassar Lestari Wahyuni; Mursalim Mursalim; Andi Nurwana
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

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Abstract

This study aims to empirically prove the Effect of the School Budget Activity Plan Application (ARKAS) and the BOS Management Information System Application on Financial Reporting Accountability in Makassar City. The analytical tool used in this research is using multiple linear statistical tests and questionnaires as research instruments. The population in this study was 78 respondents using the census method.The results of this study prove that the first hypothesis which states that the Application of the School Budget Activity Plan (ARKAS) has an effect on Financial Reporting Accountability is acceptable and significant at α = 0.01. The second hypothesis which states that the BOS Management Information System Application affects the Accountability of Financial Statements is accepted and significant at α = 0.001.
Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah di Kota Makassar Noor Illah Adzillah; Mursalim Mursalim; Andi Nurwahyuni
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i4.2564

Abstract

This study aims to determine the factors that influence taxpayer compliance of micro, small and medium enterprises in Makassar City. The population in this study were 40,874 SMEs in Makassar City. The sample selection technique uses the probability sampling method using simple random sampling (Simple Random Sampling). This research was conducted at the North Makassar Pratama Tax Office using primary data sourced from distributing questionnaires directly to taxpayers registered at North Makassar KPP and secondary data sourced from news, journals, theses related to MSMEs and data from North Makassar KPP Pratama. This research uses quantitative methods and uses field research by distributing questionnaires addressed to individual taxpayers as a data collection method. The analysis technique used is descriptive statistical analysis, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The analysis tool used is SPSS Statistics 23. The results of this study indicate that the reduction in tax rates has a positive and significant effect on taxpayer compliance. It can be seen that a significance value of 0.024 <0.05 is obtained, so hypothesis one is accepted. Understanding of taxation has a positive and significant effect on taxpayer compliance. It can be seen that a significant value of 0.023 <0.05 is obtained, so the second hypothesis is accepted. Tax sanctions have a positive and significant effect on taxpayer compliance. It can be seen that a significant value of 0.049 <0.05 is obtained, so the third hypothesis is accepted. Taxpayer awareness has a positive and significant effect on taxpayer compliance. It can be seen that a significant value of 0.047 <0.05 is obtained, so the fourth hypothesis is accepted.
Pengaruh Management Control System, Pengawasan Inspektorat Dan Kompetensi Individu Terhadap Akuntabilitas OPD Wahyu Suriyasti; Muhammad Su'un; Mursalim Mursalim
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

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

Abstract

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.
Pengaruh Partisipasi Penyusunan Anggaran, Motivasi Dan Pengalaman Kerja Terhadap Kinerja Manajerial Pada Rumah Sakit Kota Palopo Nur Afiah Usman; Mursalim Mursalim; Hajering Mude
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3154

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Partisipasi Penyusunan Anggaran, Motivasi Dan Pengalaman Kerja Terhadap Kinerja Manajerial Pada Rumah Sakit Kota Palopo. Data dalam penelitian ini diperoleh dari pegawai yang bersedia menjadi responden, populasi dalam penelitian ini berjumlah 90 orang dari enam Rumah sakit Kota Palopo, Teknik sampel yang digunakan Purposive Sampling sehingga diperoleh 50 sampel. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada 50 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: secara parsial, variabel partisipasi penyusunan anggaran, motivasi dan pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja manajerial.
Pengaruh Corporate Governance, Dana Pihak Ketiga, Dan Kualitas Audit Terhadap Manajemen Laba Industri Perbankan di Bursa Efek Indonesia Jhusi Andriani; Mursalim Mursalim; Hamzah Ahmad
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3713

Abstract

Hasil penelitian menunjukkan bahwa : 1) Kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap praktik manajemen laba di industri perbankan di Indonesia. Ini berarti, meskipun kepemilikan saham oleh manajer sering kali dianggap berpotensi memengaruhi kebijakan perusahaan, dalam konteks industri perbankan di Indonesia, hal tersebut tidak terbukti berdampak pada praktik manajemen laba. 2) Kepemilikan institusional memiliki pengaruh signifikan terhadap praktik manajemen laba perbankan di Indonesia. Hal ini karena Institusi keuangan sering memiliki sumber daya dan keahlian untuk menganalisis laporan keuangan perusahaan dengan lebih cermat, dan lebih ketat terhadap praktik manajemen laba. 3) Proporsi komisaris dependen tidak memiliki pengaruh signifikan terhadap praktik manajemen laba di industri perbankan indonesia. Komisaris independen yang tidak memiliki wewenang, pengetahuan, atau sumber daya yang cukup tidak mampu mengidentifikasi atau mencegah praktik manajemen laba yang tidak diinginkan. 4) dana pihak ketiga juga tidak memiliki pengaruh signifikan terhadap praktik manajemen laba industri perbankan di Indonesia. Hal ini disebabkan oleh ketatnya regulasi dan pengawasan dari otoritas keuangan seperti Bank Indonesia (BI) dan Otoritas Jasa Keuangan (OJK). 5) kualitas audit berpengaruh signifikan terhadap praktik manajemen laba di industri perbankan di Indonesia. Kualitas audit yang tinggi dapat berperan penting dalam mendeteksi kecurangan dan ketidakpatuhan, serta memastikan perusahaan mematuhi aturan dan standar akuntansi yang berlaku..
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 A. 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