Article Per Year (5 Year)
p-Index From 2020 - 2025
1.048
P-Index
This Author published in this journals
All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Patria Artha Management Journal Patria Artha Journal of Accounting Dan Financial Reporting Innovative: Journal Of Social Science Research Jurnal Unicorn ADPERTISI
Iskandar, Sultan
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PENGARUH ANGGARAN BIAYA MATERIAL SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN PT. MEGATAMA PROPINDO MAKASSAR Irwandi, Syahrul; Jumarti; Iskandar, Sultan; Andi Badrussaman
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
Publisher : Jurnal Unicorn ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine whether the budget for material costs can be used as a measure in cost control at PT. Megatama Propindo Makassar. The types of data used in this study are: Qualitative Data, which are observation results in categorical form rather than numerical. Quantitative Data, which are observation results measured on a numeric or numerical scale. The data sources used in this  study  are:  Primary  Data,  obtained  from  observations  and  interviews  with  employees  of  PT. Megatama Propindo Makassar to obtain data related to the research problem for further processing. Secondary Data,  obtained  in processed  form in  company documents such  as a  brief  history of the company, organizational structure, material budget data, and its realization. The data collection methods used are: Observation, a method of direct observation of the object being studied to collect necessary data. Interview, a method of gathering information obtained by asking questions to employees in the finance/accounting and administrative departments. Documentation, a method of collecting data by analyzing documents in the company, such as plans for preparing project material budget reports and project material costs. The material cost budget functions as a tool for cost control at PT. Megatama Propindo Makassar by comparing the budget with the actual realization. Thus, it can be determined that there  is  a  difference  in  material  costs  amounting  to  IDR  984,926,992  from  a  budget  of  IDR 6,007,287,270, and actual realization of IDR 5,022,360,278. This is due to the fact that the actual material cost is smaller than the material cost budget by IDR 983,530,992 and the actual material cost is greater than the material cost budget by IDR 1,396,000. The company can record these deviations as favorable or unfavorable
ANALISIS TRANSPARANSI TERHADAP LAPORAN KEUANGAN PADA KANTOR DESA GOARIE KECAMATAN MARIORIWAWO KABUPATEN SOPPENG Irwandi, Syahrul; Iskandar, Sultan; Paweroi, Arsyad; Tibola, Jordan
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.901

Abstract

This study aimed to determine the effect of transparency on financial reports at the Goarie village office, Marioriwawo sub-district, Soppeng Regency. The method used in this research is a descriptive method with a quantitative approach by determining the primary data from the questionnaire. The population in this study was all village officials, totaling 30 people. The data collection techniques used in this study were observation, questionnaires, and documentation. Data analysis techniques were used: validity test, reliability test, simple linear regression analysis, hypothesis test, and adjusted coefficient of determination with the help of the SPSS program. The results of the study showed that transparency had a positive effect on financial reports in the Goarie village office, Marioriwawo sub- district, Soppeng Regency
PENGARUH KETERLIBATAN KERJA, INSENTIF DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT DUAMPANUA DI KABUPATEN PINRANG JUMARTI, JUMARTI; TIBLOLA, JORDAN; ABIDIN, ZAINAL; Iskandar, Sultan
Patria Artha Management Journal Vol 9, No 1 (2025): Patria Artha Management Journal
Publisher : Patria Artha University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/pamj.v9i1.943

Abstract

To know and analyze the effect of job involvement, incentives and motivation on the performance of employees at Head Office Duampanuain Pinrang. This research is expected to provide inputs and additional information in making decisions related to the development of institutions, especially in improving the performance of employees. Data used in this study are primary data that the questionnaire answers of respondents with data analysis using multiple linear regression with SPSS 30. The sample in this research is 30 respondents, employees at the Head Office Duampanuain Pinrang. According to the results of analysis showed that all independent variables in the model (simultaneous) effect on employee performance, job involvement variables, incentives and motivation together (simultaneously) has a significant influence on the performance of employees at Head Office Duampanuain Pinrang district .
ANALISIS PENGENDALIAN INTERN TERHADAP PENGENDALIAN PIUTANG TAK TERTAGIH PADA PT. TELKOM INDONESIA Tbk. MAKASSAR Irwandi, Syahrul; Jumarti, Jumarti; Azis, Nur Alimin; Iskandar, Sultan
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 1 (2024): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i1.830

Abstract

This study was aimed at analyze of internal Control on Uncollectible Accounts at PT. TelkomIndonesia Tbk in Makassar. The data used were primary and secondary data. Data collectiontechniques used were observation, interviews, questionnaires, documentation. The data analysis technique used were data validity test, data test, hypothesis test, partial test, instrument reliability test. The result of this study indicated that in internal control influenced positive and significantly on the control of uncollectible accounts at PT. Telkom Indonesia Tbk Makassar. 
Pengaruh Digital Marketing Dan Innovation Capabilities Melalui Modal Sosial Terhadap Kinerja Pemasaran Pada Wirausaha Perempuan Berbasis UMKM Sektor Agri-Food Di Kota Makassar Andardinata, Ady; Iskandar, Sultan
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

Abstract

Pasca Covid-19 UMKM menjadi sektor usaha yang berkontribusi penting terhadap perekonomian nasional. Lebih khusus, UMKM sektor agri-food merupakan UMKM yang berkontribusi besar terhadap PDB. UMKM sektor agri-food menciptakan banyak lapangan kerja sehingga berkontribusi mengurangi pengangguran dan kemiskinan. Perempuan sering dipandang sebelah mata dan sulit bersaing mendapatkan pekerjaan. Bukan hanya itu, fakta tingginya kasus kekerasan dalam rumah tangga dan perceraian sering menyebabkan perempuan menjadi single parent dan terancam hidup dalam kemiskinan. Perempuan sering bertahan dengan berwirausaha hanya demi memenuhi kebutuhan dasar keluarga. Penelitian ini bertujuan untuk menguji pengaruh digital marketing dan innovation capability terhadap kinerja pemasaran melalui modal sosial. Data dikumpulkan dari 111 wirausaha perempuan berbasis UMKM sektor agri-food di Kota Makassar. Analisis data menggunakan pemodelan partial least squares structural equation modeling (PLS-SEM). Hasil menunjukkan bahwa digital marketing berpengaruh positif terhadap kinerja pemasaran. Innovation capabilities berpengaruh positif terhadap kinerja pemasaran dan digital marketing tidak berpengaruh terhadap kinerja pemasaran melalui modal sosial.
Analisis Pengaruh Indikator Risiko Fraud (Faktor Segitiga Kecurangan) terhadap Opini Audit Pada Perusahaan Publik di Sektor Jasa Keuangan HS, Sri Wahyuni; Iskandar, Sultan; Tiblola, Jordan
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13106

Abstract

Studi ini didesain untuk mengevaluasi dampak dari elemen-elemen risiko kecurangan, yang meliputi Tekanan, Peluang, dan Rasionalisasi, terhadap opini audit pada entitas publik di sektor jasa finansial. Pendekatan metodologi yang diterapkan adalah kuantitatif, memanfaatkan teknik analisis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS. Data dikumpulkan dari 50 partisipan yang terdiri dari auditor eksternal dan internal pada perusahaan publik di industri jasa keuangan. Temuan studi mengindikasikan bahwa Tekanan, Peluang, dan Rasionalisasi memiliki pengaruh yang positif dan substansial terhadap Opini Audit. Koefisien determinasi (R²) sebesar 0,612 menunjukkan bahwa ketiga variabel prediktor secara kolektif mampu menerangkan 61,2% dari variabilitas dalam Opini Audit. Sisanya sebesar 38,8% dipengaruhi oleh variabel-variabel lain yang tidak termasuk dalam kerangka penelitian ini. Temuan ini menegaskan pentingnya peran pengendalian internal, pengelolaan tekanan organisasi, serta pembinaan budaya etis dalam meminimalkan risiko kecurangan yang dapat memengaruhi hasil audit.
Co-Authors Andardinata, Ady Andi Badrussaman Hs, Sri Wahyuni Irwandi, Syahrul Jumarti Jumarti, Jumarti Nur Alimin Azis Paweroi, Arsyad Tiblola, Jordan Tibola, Jordan Zainal Abidin