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All Journal SEIKO : Journal of Management & Business Patria Artha Journal of Accounting Dan Financial Reporting wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Ilmiah Akuntansi Peradaban Idea Pengabdian Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Journal Online Manajemen ELPEI (JOMEL) Center of Economic Students Journal (CSEJ) Amkop Management Accounting Review (AMAR) The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Taxation Research Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Nurwanah, Andi
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Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.917 KB) | DOI: 10.56750/csej.v4i1.105

Abstract

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.
Analisis Perencanaan Pajak (Tax Planning) Sebagai Upaya Penghematan Pajak Penghasilan Pada PT. PELINDO SBU PELAYANAN KAPAL Latief, Firda Nabillah; Nurwanah, Andi; Arif, Muh.
Center of Economic Students Journal Vol. 5 No. 2 (2022): April-June (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.596 KB) | DOI: 10.56750/csej.v5i2.387

Abstract

Penelitian ini dilakukan pada PT. Pelindo SBU Pelayanan Kapal. Penelitian ini bertujuan untuk mengetahui perencanaan pajak (tax planning) dan penghematan pajak penghasilan pada perusahaan PT. Pelindo Sbu Pelayanan Kapal setelah melakukan perencanaan pajak. Metode penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan data primer. Teknik pengumpulan data yang dilakukan adalah teknik wawancara dan dokumentasi. Metode penulisan yang digunakan yaitu metode yang mengumpulkan, Menyusun data yang diperoleh untuk selanjutnya diinterpretasikan dan dianalisis untuk memberikan informasi yang lengkap bagi pemecah masalah. Hasil penelitian menunjukkan perencanaan pajak yang dilakukan PT. Pelindo Sbu Pelayanan Pajak berpengaruh positif dan signifikan terhadap penghematan pajak penghasilan.
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
PKM Business Plan bagi Kelompok Majelis Takim Tenriwaru, Tenriwaru; Nurwanah, Andi; Syahnur, Haerdiansyah
Jurnal BALIRESO Vol 9, No 1 (2024)
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/balireso.v9i1.293

Abstract

A business plan is a crucial document utilized by both external and internal audiences of a company. For instance, if the business plan is intended to attract investments, the company must articulate its plans to convince investors and creditors. While immensely beneficial for new businesses, every company should have a business plan. Ideally, this plan should be reviewed and updated periodically to assess whether goals have been achieved or have changed and evolved.This outreach program will teach the creation of a Business Plan to members of the Majelis Taklim as knowledge of business planning can support them in developing businesses, thus enhancing the welfare of members and families overall. Empowering mothers will aid in the development of villages, thereby realizing the equitable distribution of prosperity
Co-Authors Abna, Nurjannah Abna, Nurul Rafiqa Auliyah Adam, Mukhtar Amaliah, Andi Fauziah Arsyad, Muh Rifai Hamzah Ahmad, Hamzah Hamzah, Muh. Fadhil Herit Pricella, Maezel Ikhtiari, Kirana Junaid, Asriani Khairunnisa, Aqilah Laekkeng, Mursalim Latief, Firda Nabillah Lestari, Harini Muaqilah, Nurul Muh. Arif Muhammad Arsyad Muhammad Nur Mus, Abd Rahman Mus, Abdul Rahman Muslim Muslim Nur Wahyuni Nurmiati Muchlis Putra, Muh Hariansyah Dwi Ramlawati Ramlawati Ratna Dewi Ratna Sari Roslina Alam Santiarsi Syahnur, Haerdiansyah Ummu Kalsum