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PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Muaqilah, Nurul; Mus, Abdul Rahman; Nurwanah, Andi
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0 The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP size

Exploring Financial Management Strategies: A Descriptive Qualitative Inquiry with Literature Review Nurwanah, Andi; Junaid, Asriani; Kalsum, Ummu; Ikhtiari, Kirana; Muslim, Muslim
The Journal of Business and Management Research Vol 6 No 1 (2023): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v6i1.659

This study delves into financial management strategies through a qualitative approach to uncover insights into investment decisions, financing choices, and dividend policies within organizations. The research employs purposive sampling to select relevant literature from diverse sources, including academic journals and books. Data collection involves a systematic review and analysis of the existing literature to find meaningful patterns and trends. The study reveals significant findings regarding the importance of investment decisions in allocating capital effectively, the role of capital budgeting in evaluating investment opportunities, and the influence of external factors on investment decisions. Additionally, the study highlights the multifaceted nature of financing decisions, emphasizing the significance of capital structure optimization and cost of capital management. Furthermore, insights into dividend policy decisions underscore the importance of aligning dividend distributions with organizational objectives and stakeholder interests. Overall, this research contributes to a deeper understanding of financial management strategies and provides valuable guidance for practitioners and scholars seeking to enhance financial decision-making processes.

Edukasi dan Pendampingan TP PKK Desa Borikamase Menjadi Keluarga Sakinah dengan Teknik Mass Community Skill Abna, Nurjannah; Muchlis, Nurmiati; Nurwanah, Andi; Abna, Nurul Rafiqa Auliyah
Idea Pengabdian Masyarakat Vol. 4 No. 03 (2024): September
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ipm.v4i03.274

Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan peran Pengurus PKK sebagai konsultan pendidikan masyarakat yang mempunyai keterampilan mass community skill, TTujuan spesifiknya adalah untuk meningkatkan; 1) kapasitas mitra sebagai konsultan keluarga Sakinah, 2) kemampuan mitra dalam melakukan advokasi penyediaan fasilitas konsultasi program keluarga Sakinah, 3) keterampilan mitra dalam menggunakan media sosial khususnya audio visual sebagai media penyampaian informasi. pendidikan dan informasi kesehatan dan masalah sosial lainnya di tingkat keluarga, 4) keterampilan mitra dalam pengelolaan keuangan di tingkat keluarga. Metode Pendekatan yaitu; pelatihan dan bimbingan teknis, melalui; ceramah, simulasi, microteaching, brainstorming, icebreaking, diskusi tanya jawab, pre-post test, monitoring evaluasi, pemecahan masalah dan studi kasus. Mitra terdiri dari 25 Kader PKK Desa Borikamase berperan sebagai konsultan keluarga. Ruang konsultasi keluarga telah disiapkan oleh Kepala Desa di kantor Desa untuk memudahkan masyarakat mengakses informasi dan menerima informasi kesehatan dan keluarga Sakinah serta Media komunikasi, informasi dan edukasi bagi keluarga Sakinah. Terjadi peningkatan jumlah peserta yang memiliki pengetahuan baik. Kesimpulan: 1) Perlu dilakukan pemantauan lanjutan terhadap hasil kegiatan 2) Disarankan agar mitra pelaksana mengembangkan keterampilan untuk terus memberikan bimbingan kepada masyarakat lainnya.

Preferensi, Sikap dan Perilaku Nasabah dalam Penggunaan Aplikasi Perbankan Digital pada Bank Syariah Indonesia KCP Makassar RS Ibnu Sina Nurwanah, Andi; Putra, Muh Hariansyah Dwi; Mus, Abd Rahman
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.8235

Penelitian ini bertujuan, (1) untuk mengetahui dan menganalisis pengaruh preferensi nasabah terhadap penggunaan aplikasi perbankan digital pada Bank Syariah Indonesia KCP Makassar RS Ibnu Sina. (2) untuk mengetahui dan menganalisis pengaruh sikap nasabah terhadap penggunaan aplikasi perbankan digital pada Bank Syariah Indonesia KCP Makassar RS Ibnu Sina. (3) untuk mengetahui dan menganalisis pengaruh perilaku nasabah terhadap penggunaan aplikasi perbankan digital pada Bank Syariah Indonesia KCP Makassar RS Ibnu Sina. Penelitian ini menggunakan jenis penelitian kuantitatif yang kebenarannya harus diuji secara empiris dimana data diambil dari lapangan. Populasi penelitian ini seluruh nasabah Bank Syariah Indonesia KCP Makassar RS Ibnu Sina. Sampel menggunakan rumus lemeshow dimana rumus ini digunakan untuk menghitung sampel dalam keadaan populasi yang tidak diketahui. Berdasarkan Hasil Uji Statisik, hasil penelitian yang diperoleh adalah (1) preferensi nasabah berpengaruh positif dan signifikan terhadap penggunaan aplikasi perbankan digital. (2) sikap nasabah berpengaruh positif dan signifikan terhadap penggunaan aplikasi perbankan digital. (3) perilaku nasabah berpengaruh positif dan signifikan terhadap penggunaan aplikasi perbankan digital. Kata Kunci : Preferensi Nasabah, Sikap Nasabah, Perilaku Nasabah, Perbankan Digital.

Studi Fenomenologi: Pencegahan Fraud Pada PT. Permodalan Nasional Madani Ventura Syariah Cabang Makassar Santiarsi; Nurwanah, Andi; Alam, Roslina
Jurnal Online Manajemen ELPEI Vol 5 No 2 (2025)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v5i2.457

The research results show that fraud at PT. Permodalan Nasional Madani Ventura Syariah fraud occurred in the form of side streaming. Side streaming is a form of fraud, namely customers and/or cooperative members using financing funds that are not in accordance with the financing objectives. Completion of side streaming actions at PT. Permodalan Nasional Madani Ventura Syariah is very necessary to avoid other risks such as the risk of financing problems and the risk of sharia compliance. The efforts made by PT. Permodalan Nasional Madani Ventura Syariah in completing side streaming actions is by persuasive means through administrative control. Permodalan Nasional Madani Ventura Syariah is expected to be able to consistently and optimally carry out the monitoring and coaching process for customers so that the quality of the financing carried out is well maintained so that the financing can run smoothly from the beginning of the application until it is completed according to the agreement.

Faktor-Faktor yang Berpengaruh Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Herit Pricella, Maezel; Nurwanah, Andi; Ramlawati, Ramlawati; Dewi, Ratna; Hamzah, Muh. Fadhil
Center of Economic Students Journal Vol. 4 No. 1 (2021): January-Maret (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan makanan dan minuman periode 2017-2019 yang diperoleh dariwebsite Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis linear berganda dengan menggunakan bantuan SPSS. Sampel dalam penelitian ini adalah 11 perusahaan besar industri Manufaktur makanan dan minuman yang dipilih melalui metodepurposive sampling. Hasil penelitian menemukan bahwa : (1) Profitabilitas berpengaruh Positis dan signifikan terhadap nilai perusahaan; (2) Keputusan Investasi berpengaruh Positif dan tidak signifikan terhadap nilai perusahaan (3) Keputusan pendanaan berpengaruh positif dan tidak signifikan terhadap nilai perusahaan (4) Kebijakan dividen berpengaruh negatif dan tidak signifikan terhadap nilai Perusahaan.

EVALUATION OF CASH FLOW REPORT AS AN INVESTMENT DECISION MAKING SUPPORT IN CV. CAHAYA MENTARI IN MAKASSAR Nurwanah, Andi
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 2 (2018): 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.v2i2.173

The cash flow statement has long been required to be made as part of the company's mainfinancial statements in America based on the Standard of Financial Accounting StatementNo.95 Statement of Cash Flows issued by the Financial Accounting Standards Board. For users of financial statements, especially investors, many benefits can be obtained from this report. Butmany people still don't know this. Usually they only take the data contained in the balance sheetand income statement only to conduct an evaluation in assessing the company's performance.CV. Cahaya Mentari has presented a cash flow statement. The report has been presented wellusing the indirect method. From the cash flow statement CV. Cahaya Mentari has an increasingnet cash flow. However, the company's net cash flow shows a negative number due to a largeamount of cash users in investment activities.

Pengaruh Transformasi Sistem Pencatatan Keuangan Dan Diigital Marketing Dengan Financial Technology Sebagai Variabel Moderasi Terhadap Profitabilitas UKM Kota Makassar Arsyad, Muh Rifai; Nurwanah, Andi; Nur, Muhammad
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.43398

The SME sector plays an important role in national economic growth. The recovery adaptation period brings new opportunities for the SME sector to develop and improve. This research aims to provide a more comprehensive view of how the application of financial recording system transformation, digital marketing and the role of financial technology can increase SME profitability, especially in Makassar City. The data in this study were obtained from SMEs in Makassar City under the auspices of the Makassar City Cooperative and SME Office who were willing to be respondents. This study uses primary and secondary data by conducting direct research in the field by giving a questionnaire / statement sheet to 102 respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Transformation of the Financial Recording System and Digital Marketing had a positive and significant effect on the Profitability of SMEs in Makassar City.

PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Muaqilah, Nurul; Mus, Abdul Rahman; Nurwanah, Andi
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4978

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0 The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP size

Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit Muslim, Muslim; Nurwanah, Andi; Sari, Ratna; Arsyad, Muhammad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 2 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.2.100-112

The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.

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