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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal on Education MABIS: Manajemen dan Bisnis Al-Musannif International Journal of Management Progress Enrichment : Journal of Management INVOICE : JURNAL ILMU AKUNTANSI Innovative: Journal Of Social Science Research
Masdar Mas’ud
Universitas Muslim Indonesia
Religion 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 Perencanaan Anggaran dan Pelaksanaan Anggaran terhadap Penyerapan Anggaran Organisasi Perangkat Daerah Pada kabupaten Luwu Timur Wati Wati; Masdar Mas’ud; Junaiddin Zakaria
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.v3i4.3695

Abstract

Penelitian ini dilakukan dengan tujuan: (1). Untuk menganalisis pengaruh Perencanaan Anggaran terhadap Penyerapan Anggaran OPD di Kabupaten Luwu Timur. (2). Untuk menganalisis pengaruh Pelaksanaan Anggaran terhadap Penyerapan Anggaran OPD di Kabupaten Luwu Timur. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda, dengan jumlah sampel selama lima tahun. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Perencanan Anggaran berpengaruh positif dan signifikan Terhadap Penyerapan Anggaran (2) Pelaksanaan Anggaran berpengaruh positif dan signifikan Terhadap Penyerapan Anggaran.
Pengaruh Suku Bunga, Nilai Tukar, Dan Kebijakan Dividen Terhadap Return Saham Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Rika Kurani; Masdar Mas’ud; Sanusi Hamid
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.v3i4.3696

Abstract

Penelitian ini bertujuan untuk menganalisis (1) pengaruh suku bunga terhadap return saham (2) pengaruh nilai tukar terhadap return saham, dan (3) pengaruh kebijakan dividen terhadap return saham pada Perusahaan yang terdaftar di Jakarta Islamic Index (JII). Teknik pemilihan sampel yang digunakan yaitu purposive sampling. Sampel yang digunakan sebanyak 6 perusahaan. Metode analisis data dalam penelitian ini adalah Analisis Deskriptif, Uji Asumsi Klasik, dan Regresi Linear Berganda menggunakan Statistical Product and Service Solutions (SPSS). Hasil penelitian menunjukkan bahwa secara simultan suku bunga, nilai tukar, dan kebijakan dividen berpengaruh positif dan signifikan terhadap return saham. Secara parsial variabel suku bunga tidak berpengaruh signifikan terhadap return saham, nilai tukar tidak berpengaruh signifikan terhadap return saham, kebijakan dividen berpengaruh positif dan signifikan terhadap return saham.
Pengaruh Ukuran Perusahaan, Umur Perusahaan dan Komite Audit Terhadap Audit Delay Pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Nur Annisa Zahidah; Masdar Mas’ud; Hajering Hajering
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): 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.v4i1.8548

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis besarnya pengaruh ukuran perusahaan, umur perusahaan dan komite audit terhadap audit delay dan juga untuk mengetahui dan menganalisis besarnya perbedaan terhadap audit delay sebelum dan selama pandemi Covid-19 pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia.Penelitian ini merupakan penelitian kuantitatif dengan pendekatan positivistik menggunakan data sekunder berupa laporan keuangan dan laporan tahunan sebelum pandemi Covid-19 (2018-2019) dan selama pandemi Covid-19 (2020-2021). Sampel penelitian dipilih dengan teknik purposive sampling dan diperoleh 43 perusahaan. Analisis data dilakukan dengan statistik deskriptif dan statistik inferensial melalui uji regresi linier berganda dan uji beda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa ukuran perusahaan, umur perusahaan dan komite audit berpengaruh negatif dan signifikan terhadap audit delay pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia sebelum dan selama pandemi Covid-19 dan juga terdapat perbedaan signifikan terhadap audit delay pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia sebelum dan selama pandemi Covid-19.
Pengaruh Kualitas Pelayanan Harga dan Lokasi Terhadap Kepuasan Pelanggan Pada Penginapan Wisma Jampea Makassar Muhammad A. Rubi Ma’bud; Masdar Mas’ud; Nurpadila Nurpadila
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): 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.v4i3.10437

Abstract

Abstract The Impact of Service Quality, Price and Location on Customer Satisfaction at Wisma Jampea Makassar Lodging This research rigorously aimed to investigate the current customer satisfaction at Wisma Jampea customers. The variables used consisted of service quality (X1), price (X2), location (X3), and Customer Satisfaction (Y). Further, this study included 53 respondents as samples and conducted quantitative research using primary data. Thus, this research collected the data from questionnaires. The population of this study involved 53 Visitors then performed survey method as sampling techniques. Afterwards, this research applied analytical methods including validity tests, data reliability tests, normality tests, multicollinearity tests, heteroskedasticity tests, multiple linear regression analysis, simultaneous influence tests (F tests), partial influence tests (t) and R2 simultaneous determination tests. Therefore, the results showed that: (1) Service Quality indicated a positive influence on Customer Satisfaction at Wisma Jampea Makassar Lodging; (2) price reported a non-positive effect on Customer Satisfaction at Wisma Jampea Makassar Lodging; (3) location found a positive impact on Customer Satisfaction at Wisma Jampea Makassar Lodging. Keywords: Service Quality, Price, Location and Customer Satisfaction
Pengaruh Literasi Keuangan Syariah Terhadap Keputusan Penggunaan Inklusi Keuangan Digital Pada Generasi Millenial di Kota Makassar Amriani Amriani; Masdar Mas’ud; Baso Amang
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.v5i4.2674

Abstract

This research was conducted with the aims of: (1) analyzing basic knowledge of Islamic financial literacy influencing digital financial inclusion in the millennial generation; (2) analyzing Islamic contracts influencing digital financial inclusion in the millennial generation; (3) analyze Islamic savings and loans that affect digital financial inclusion in the millennial generation; (4) analyzing sharia insurance has an effect on digital financial inclusion in the millennial generation; (5) analyzing Islamic investment has an effect on digital financial inclusion in the millennial generation. This type of research is quantitative research by distributing questions in the form of questionnaires to respondents, namely the millennial generation in Makassar City, the type of data used is primary data with a sample size of 100 respondents. The analytical tools used in this study are validity test, reliability test, classical assumption test: normality test, linearity test, multicollinearity test, autocorrelation test, hypothesis test: multiple linear regression model test, t test using the SPSS program. The results of this study indicate that: (1) basic knowledge of Islamic financial literacy has a positive and not significant effect on digital financial inclusion in the millennial generation; (2) Islamic contracts have a positive and significant effect on digital financial inclusion in the millennial generation; (3) Islamic savings and loans have a negative and insignificant effect on digital financial inclusion in the millennial generation; (4) sharia insurance has a positive and insignificant effect on digital financial inclusion in the millennial generation; (5) sharia investment has a negative and insignificant effect on digital financial inclusion in the millennial generation. The millennial generation in the city of Makassar is expected to be able to apply the knowledge of Islamic finance that they already have to better manage their personal finances and be able to run the financial system in accordance with sharia principles.
Co-Authors Abbas Selong Achmad Gani Ahmad Firman Amriani Amriani Baso Amang Elisnawati Elisnawati Harbu Hakim Hardin H Harneisa Syafri Junaiddin Zakaria Junaiddin Zakariah Junaidi Zakaria Muchtar Lamo Muh. Zarkasyi Aziz Muhammad A. Rubi Ma’bud Muhammad Syafi’i Basalamah Musa Musa Nur Annisa Zahidah Nurhikmah Syahrir Nurpadila Nurpadila Rasmi Rasmi Rika Kurani Rozita Uji Mohammed Sanusi Hamid Syamsuri Rahim Uswatun Nurul Hasanah Wati Wati Zaenal Arifin Sahabuddin Zainuddin Rahman