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IMPLIKASI THEORY OF REASONED ACTION DAN ETIKA DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR MELALUI NIAT Awaluddin, Murtiadi; Sukmawati, Sukmawati
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 1, No 1 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.002 KB) | DOI: 10.24252/al-mashrafiyah.v1i1.4696

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sikap, norma subjektif dan etika terhadap kepatuhan wajib pajak kendaraan bermotor melalui niat.Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif.Populasi dalam penelitian ini adalah seluruh wajib pajak yang kendaraannya terdaftar di Kantor Samsat Kabupaten Kepulauan Selayar.Teknik pengambilan sampel menggunakan metode purposive sampling.Sampel di dalam penelitian ini adalah wajib pajak yang hanya memiliki satu kendaraan dan kendaraan yang di keluarkan pada tahun 2010 ke atas.Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung dengan menyebarkan ke 100 responden. Analisis data menggunakan analisis SEM (Structural Equation Modeling) dengan bantuan komputer melalui program IBM SPSS Amos versi 22. Hasil penelitian dengan analisis SEM menunjukkan bahwa sikap, norma subjektif dan etika terhadap kepatuhan wajib pajak berpengaruh positif dan signifikan. Analisis variabel Interveningdengan pendekatan SEM menunjukkan bahwa niat berpengaruh positif terhadap kepatuhan wajib pajak dan apabila variabel niat dikeluarkan dari model, maka pengaruh sikap, norma subjektif dan etika menjadi lemahKata Kunci: Theory of reasoned action, sikap, norma subjektif, etika, niat, kepatuhan wajib pajak
The The Effect of Expert Management, Professional Skepticism And Professional Ethics On Auditors Detecting Ability With Emotional Intelligence As Modeling Variables Awaluddin, Murtiadi; Nirgahayu, Nirgahayu; Wardhani, Rulyanti Susi; Sylvana, Andi
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 2019
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1482.356 KB) | DOI: 10.28918/ijibec.v3i1.1567

Abstract

  This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor's ability to detect fraud with intelligence emotional as a moderating variable. This research was conducted at the Makassar City Inspectorate. This research is an explanatory study with a quantitative approach. The study used a saturated sample method with a sample of 25 people. Analysis data in this research using multiple regression analysis with absolute difference value. The results of multiple analysis show that management experts, professional skepticism and professional ethics have a positive and significant effect on the auditor's ability to detect fraud. The result of the analysis show that emotional intelligence is able to moderate expert management and professional skepticism towards the auditor's ability to detect fraud, while emotional intelligence does not moderate professional ethics on the auditor's ability to detect fraud.
Komparasi Efisiensi Penyaluran Kredit Pada Bank Umum Syariah (BUS) antara Bank Mega Syariah dan Bank CIMB Niaga Syariah Dengan Pendekatan Data Envelopment Analysis (DEA) Awaluddin, Murtiadi; Mutmainna, Aenun; Wardhani, Rulyanti Susi
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 3, No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.501 KB) | DOI: 10.24252/al-mashrafiyah.v3i2.9273

Abstract

Efficiency is one of the performance parameters that underlies the entire performance of an organization by proposing to the philosophy of the ability to produce optimal output with existing inputs. In this Article using the ratio approach with the purpose to measure the efficiency and comparison of efficiency between Bank Mega Syariah and CIMB Niaga Syariah Bank during the period 2010-2016. The data used in this study are secondary data collected from financial reports issued by Bank Indonesia. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method. The input used is total savings, total assets, and labor costs, while the output variable is total financing or credit and operating profit. To find out the comparison of efficiency between Bank Mega Syariah and CIMB Niaga Syariah Bank, this study used Independent Sample T-Test different tests. The results of this study indicate that there is a significant comparison between Bank Mega Syariah and CIMB Niaga Syariah Bank. In this study CIMB Niaga Syariah Bank showed a better level of efficiency than Bank Mega SyariahKeywords: Efficiency, Data Envelopment Analysis, Total Deposits, Sharia Commercial BanksEfisiensi merupakan salah satu parameter kinerja yang mendasari seluruh kinerja sebuah organisasi dengan mengaju pada filosofi kemampuan menghasilkan output yang optimal dengan input yang ada. Dalam artikel ini menggunakan pendekatan rasio dengan tujuan untuk mengukur efisiensi dan perbandingan efisiensi antara Bank Mega Syariah dan Bank CIMB Niaga Syariah selama periode 2010-2016. Data yang digunakan dalam penelitian ini adalah data sekunder yang dikumpulkan dari laporan keuangan yang diterbitkan oleh Bank Indonesia. Pengukuran efisiensi dalam penelitian ini menggunkan metode Data Envelopment Analysis (DEA). Input yang digunakan adalah total simpanan, total aset, dan biaya tenaga kerja, sedangkan variable outputnya adalah total pembiayaan atau kredit dan laba opersional. Untuk mengetahui perbandingan efisiensi antara Bank Mega Syariah dan Bank CIMB Niaga Syariah, penelitian ini menggunakan uji beda Independent Sample T-Test. Hasil penelitian ini menunjukan bahwa terdapat perbandingan yang siginfikan antara Bank Mega syariah dan Bank CIMB Niaga Syariah. Pada penelitian ini Bank CIMB Niaga Syariah menunjukan tingkat efisiensi yang lebih baik daripada Bank Mega Syariah.Kata Kunci:  Efisiensi, Data Envelopment Analysis, Total Aset, Bank Umum Syariah 
Financial Performance and Corporate Social Responsibility on Return of Shares Reniati, Rulyanti Susi Wardhani, Murtiadi Awaluddin,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.611

Abstract

The purpose of this study is to test the hypothesis of the influence of independent variables namely ROI, ROE, EPS, DER, CSR while the dependent variable is Stock Return. This research approach is a fixed effect approach, general effects, and random effects approach. The sample used in this study was 19 Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The results showed that ROI, ROE, EPS, and DER partially did not affect Stock Return, while CSR partially affected stock returns on Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. This means that the companies sampled in this study stated that CSR is a form of commitment in improving welfare through social and environmental responsibility, CSR also provides long-term benefits by increasing the company's reputation and branding, efficiency, internal party appreciation, and strong profitability.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.971 KB) | DOI: 10.33019/ijbe.v4i2.267

Abstract

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.
Image Improvement of the State Islamic University (UIN) Alauddin Makassar through the Satisfaction and Trust of Stakeholder on Graduate Quality Murtiadi Awaluddin
Integrated Journal of Business and Economics (IJBE) Vol 2, No 2 (2018): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3196.909 KB) | DOI: 10.33019/ijbe.v2i2.77

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This study aims to determine and analyze the influence of UIN Alauddin Makassar graduate quality to stakeholder satisfaction, stakeholder trust and image of UIN Alauddin Makassar either directly or indirectly. This study categorized in exploratory research. This research included in the descriptive research. The population of this research is all stakeholders in Makassar City. The sampling technique used in this research is purposive sampling. The sample criterion used is a private banking company that employs UIN Alauddin Makassar graduates. The sample size uses maximum likelihood (ML). The number of samples in this study is 100 respondents. In this study, the techniques used include (1) questionnaire; (2) observation; (3) interviews and (4) documentation. The method of analysis used in this research is structural equation modelling (SEM) analysis. The conclusion of this research are: (1) the quality of UIN Alauddin Makassar graduates has a positive and significant impact on stakeholder satisfaction, stakeholder trust and image of UIN Alauddin Makassar; (2) stakeholder satisfaction has a positive and significant impact on stakeholder trust and image of UIN Alauddin Makassar and (3) stakeholder trust have positive and significant impact on UIN Alauddin Makassar image.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.562 KB) | DOI: 10.33019/ijbe.v3i2.156

Abstract

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 Budaya Organisasi, Kepuasan dan Lingkungan Kerja Terhadap Kinerja Dosen UIN Alauddin Makassar Murtiadi Awaluddin
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 1 (2016): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i1.1605

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh budaya organisasi, kepuasan dan lingkungan kerja terhadap kinerja dosen. Penelitian ini adalah penelitian eksplanatori (explanatory research). Penelitian ini menggunakan data primer. Sampel Penelitian ini adalah berjumlah 66 responden. Pada penelitian ini, jenis data yang digunakan bersifat kualitatif dan kuantitatif, Sumber data yang digunakan dalam penelitian ini bersifat data primer dan data sekunder. Pada penelitian ini teknik pengumpulan data yang digunakan meliputi: observasi, wawancara, kuisioner dan dokumentasi. Metode analisis yang digunakan dalam penelitian ini adalah Regresi linear berganda. Kesimpulan penelitian ini adalah terdapat pengaruh budaya organisasi, kepuasan dan lingkungan kerja terhadap kinerja dosen.
Controlling the Unemployment Rate in South Sulawesi Province through Economic Growth, Provincial Minimum Wage and Inflation Murtiadi Awaluddin; Ilham Ilham; Mutakallim Sijal; Andi Sylvana
EcceS (Economics, Social, and Development Studies) Vol 8 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ecc.v8i2.21267

Abstract

Unemployment in South Sulawesi is very worrying and quite disturbing economic performance in this area. Although the government has made efforts to achieve growth based on employment and increase the minimum wage, conditions have not been able to reduce the unemployment rate itself. The novelty of this research is to try to dig deeper into the interrelationship of minimum wage setting policies, efforts to increase economic growth and efforts to control inflation by the government, to the unemployment phenomenon that occurs in South Sulawesi Province. This study aims to determine how the influence of economic growth, the provincial minimum wage and inflation on unemployment in South Sulawesi Province, Indonesia in 2005-2019. The type of research used is quantitative, namely the research method which is a scientific approach to economic decisions by using multiple linear regression analysis to find out how much influence the variables studied are. The results show that simultaneously economic growth, provincial minimum wages and inflation have a significant effect on unemployment in South Sulawesi Province. Partially, economic growth and provincial minimum wages have a significant negative effect on unemployment in South Sulawesi Province. Meanwhile, inflation has a positive and insignificant effect on unemployment in South Sulawesi Province. The implication of this research is that the government needs to increase quality and more inclusive economic growth based on expanding job opportunities and increasing human capital.Keywords: Unemployment; Economic Growth; Minimum Wage; Inflation
Tinjauan Metode Screening Saham Syariah Pada Bursa Efek Indonesia Rahmawati Muin; Murtiadi Awaluddin; Islahuddin Islah
LAA MAISYIR: Jurnal Ekonomi Islam Vol 7, No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v7i1.13496

Abstract

This study aims to determine how the screening method of sharia stocks in Indonesia, how the results of screening of sharia stocks in PT Adaro Energy Tbk, and the review of the methods of sharia screening stocks in Indonesia Stock Exchange (IDX). The results showed that the stocks issuer is conform the sharia stock screening standards, beside that, maslahah mursalah could be used as a methodology to determine sharia stock screening standards, then the Financial Services Authority (OJK) and DSN-MUI, as well as the Indonesia Stock Exchange (IDX), have to revise the screening standards in progressively and periodically to avoid public misperception of sharia stock screening.