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All Journal BJRA (Bongaya Journal of Research in Accounting) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli JEKPEND Jurnal Ekonomi dan Pendidikan Jurnal Revenue : Jurnal Ilmiah Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Seminar Nasional Pengabdian Kepada Masyarakat Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Ilmiah Multidisiplin Indonesia Phinisi Applied Accounting Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen J-CEKI Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Hamzah, Hajrah
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Pelatihan Penyusunan Laporan Keuangan Kelurahan di Wilayah Kecamatan Pamboang Sangkala, Masnawaty; Hamzah, Hajrah; Ryketeng, Masdar; Mushoddiq Rahman, Ahmad Nashiruddin; Br. Ginting S, Chris Dayanti
Vokatek : Jurnal Pengabdian Masyarakat Volume 2: Issue 3 (Oktober 2024)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v2i3.536

Abstract

Desa/Kelurahan adalah unit pemerintahan daerah terkecil yang merupakan bagian integral dari akuntansi pemerintah daerah Kabupaten atau Kota dalam NKRI, maka pertanggungjawaban keuangan Desa/Kelurahan sebaiknya diatur secara nasional. Akuntabilitas menggambarkan salah satu asas dalam penyelenggaraan Desa. Sarana pertanggunggungjawaban perlu diatur dengan standar nasional agar akuntabilitas harus diterima umum. Pengelolaan keuangan sebagai salah satu aspek bernilai bagi kemajuan institusi. Sepanjang institusi masih memakai uang selaku alat transaksi, akuntansi sangat diperlukan oleh institusi. Beberapa manfaat dari akuntansi antara lain: dapat memahami sumber dan tujuan dana, dapat menganggarkan dengan benar, dapat menghitung pajak, dan dapat mengetahui arus kas dalam jangka waktu tertentu. Penggunaan akuntansi dapat mendukung tercapainya good corporate governance (GCG) khususnya dalam hal pengelolaan keuangan. Berdasarkan permasalahan yang ada para pegawai di kelurahan Pamboang perlu mendapatkan pelatihan mengenai pengelolaan keuangan dan menggunakan akuntansi untuk menyusun laporan keuangan. Pelatihan yang akan didapatkan oleh pegawai kelurahan Pamboang berupa pelatihan akuntansi sederhana yang dapat segera diaplikasikan dalam operasionalnya.
Analisis Tingkat Kesehatan Keuangan Perusahan Perbankan yang Terdaftar di BEI dengan Metode Altman Z Score Hamzah, Hajrah; Oktaviyah, Nurafni; Syachbrani, Warka
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2024 : PROSIDING EDISI 2
Publisher : Seminar Nasional LP2M UNM

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Abstract

Abstrak. Pelrusahaan pelrbankan melmillilkil pelran yang sangat pelntilng dalam pelrelkonomilan suatu nelgara. Selbagail lelmbaga keluangan yang melmeldilasil antara pilhak yang melmillilkil kellelbilhan dana dan pilhak yang melmbutuhkan dana, kelselhatan keluangan pelrusahaan pelrbankan melnjadil kuncil bagil stabilliltas silstelm keluangan selcara kelselluruhan. Pelnelliltilan ilnil melnggunakan pelndelkatan analilsils kuantiltatilf delngan fokus pada data keluangan tahunan pelrusahaan sektor pelrbankan dil Bursa Elfelk Ilndonelsila (BElIl). Pelndelkatan ilnil melmungkilnkan pelmahaman yang melndalam telntang kelselhatan keluangan mellaluil pelnggunaan meltodel Altman Z-Scorel. Sampell pelnelliltilan telrdilril daril seljumlah pelrusahaan pelrbankan yang telrdaftar dil BElIl. Berdasarkan penghitungan dengan metode Altman Z-Score, diperoleh 8 perusahaan perbankan dengan nilai z-score di atas 2,6, yang dikategorikan perusahaan sehat. Selain itu, 26 perusahaan termasuk zona abu-abu, dan 12 perusahaan dikategorikan tidak sehat. Metode ini berguna dalam memperhitungkan adanya kemungkinan terpuruknya finansial Bank yang tercatat di BEI pada tahun 2021, juga berfungsi sebagai alat deteksi dini untuk perusahaan dalam menilai kembali kinerja keuangan perusahaan jika muncul tanda-tanda kemungkinan kebangkrutanKata Kunci: perbankan, Altman Z-score, kategori
Pengaruh Current Ratio & Debt to Equity Ratio Terhadap Harga Saham Perusahaan Manufaktur Sub-Sektor Makanan & Minuman Hamzah, Hajrah
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 8, No 1 (2025): Januari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v8i1.66966

Abstract

This study aims to examine the effects of the Current Ratio and Debt to Equity Ratio on stock prices within food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using purposive sampling, 27 companies were selected for analysis. The data were analyzed using multiple regression and partial analysis to observe the impact of the Current Ratio and Debt to Equity Ratio on stock prices. Findings indicate that the Current Ratio and Debt to Equity Ratio together influence stock prices. The data analysis shows that 47% of stock price movements can be attributed to these two financial ratios, while the remaining 53% are affected by other factors. These results support the hypothesis that financial ratios like the Current Ratio and Debt to Equity Ratio provide valuable insights for investors regarding a company's financial stability. It is, therefore, suggested that investors also consider other elements, such as profitability and external market conditions, along with these financial factors when making investment decisions.
ANALISIS PENGELOLAAN DANA DESA DI DESA LUMU KECAMATAN BUDONG-BUDONG KABUPATEN MAMUJU TENGAH Azlina, Nur; Rijal, Abdul; Hamzah, Hajrah
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2394

Abstract

This study aims: to analyze the management of village fund in Lumu Village, Budong-Budong District, Central Mamuju Regency. The variable for this research is the management of village fund allocation which is measured using indicators contained in Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The subjects of this research are all village fund management reports and documents and apparatus that support the financial management process of village funds in Lumu Village, Budon-Budong District, Central Mamuju Regency. The focus of this research is the village fund management report and supporting documents, namely 2022, which is the village fund management process and village officials related to village fund management in Lumu Village, Budong-Budong District, Central Mamuju Regency. The village officials referred to are the Village Head, Village Secretary, Village Treasurer and Chairman of the BPD. Data collection techniques were carried out using documentation and interviews. Data analysis was carried out using qualitative descriptive analysis methods. The results of this research indicate that the management of village fund allocation in Lumu Village, Budong-Budong District, Central Mamuju Regency is quite appropriate at the planning and accountability stages, and less appropriate at the implementation and administration stages, while the reporting stages are not appropriate. Overall, the stages of many implementations that are lacking or even have not implemented the minister of home affairs Regulation Number 20 of 2018 at all. 
Analysis of the Impact of Unified E-Bupot on Compliance with Income Tax Article 23 Withholding, Payment, and Reporting at PT Samudera Makassar Logistik Irwanti, A. Azzahra Asri; Hamzah, Hajrah; Afiah, Nur
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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Abstract

This study aims to analyze the implementation of the Unification e-Bupot system in the process of withholding, depositing, and reporting Article 23 Income Tax at PT Samudera Makassar Logistik, assess its compliance with applicable tax regulations and procedures, and test the impact of Unification e-Bupot on company compliance in depositing and reporting Article 23 Income Tax. This study uses a qualitative method with a focus on the impact of the implementation of the Unification e-Bupot system on company compliance in fulfilling its tax obligations during the period April 2022 to April 2024. Data were collected through documentation and interviews, then analyzed using four components: data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Unification e-Bupot system has had a positive impact by simplifying the process of withholding, depositing, and reporting Article 23 Income Tax, and its implementation is in accordance with applicable tax regulations, although there are still delays caused by external factors such as server disruptions. Overall, PT Samudera Makassar Logistik is assessed as a compliant taxpayer based on Norman D. Nowak's compliance theory and the Minister of Finance Regulation Number 39/PMK.03/2018. The implementation of the e-Bupot Unification system has been proven to increase efficiency and compliance in fulfilling tax obligations.
Analisis Pengelolaan Alokasi Dana Desa Di Desa Makkawaru Kecamatan Mattiro Bulu Kabupaten Pinrang Ramadani, Mutiara; Hamzah, Hajrah; Harianto, Dedi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.11901

Abstract

This study aims to analyze the management of Village Fund Allocation (ADD) in Makkawaru Village based on indicators in Permendagri Number 20 of 2018. This study uses a qualitative descriptive approach. Data collection techniques are carried out through interviews and documentation with village officials and financial documents. The research results show that the management of Village Fund Allocation (ADD) in Makkawaru Village has gone through five stages: planning, implementation, administration, reporting, and accountability, which have largely complied with regulations. However, deficiencies were still found at the reporting stage, such as incomplete documentation and incompletely detailed recording evidence. In terms of transparency, the village government has attempted to provide information through notice boards and realization banners. Overall, the management of Village Fund Allocation (ADD) in Makkawaru Village is fully compliant with regulations and still needs improvement in terms of administration, reporting, and information transparency.
Analisis Sistem Informasi Akuntansi Atas Pembayaran Dana Pensiun Pada PT TASPEN (Persero) Kantor Cabang Makassar Ridha, Akhmad; Tikollah, M. Ridwan; Hamzah, Hajrah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.794

Abstract

This study aims to analyze the Accounting Information System for Pension Fund Payments at PT Taspen (Persero) Makassar Branch Office. The variable in this study is the Accounting Information System as a single variable. The subject and focus of this study are to use subjects related to the Accounting Information System at PT Taspen (Persero) Makassar Branch Office, namely all documents related to pension fund payments. Data collection was carried out using documentation techniques. Data analysis was carried out using qualitative descriptive methods in the form of data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the components of the Accounting Information System consisting of personnel, procedures, data, software, hardware and internal control have complied with the standards set at PT Taspen (Persero) Makassar Branch Office and based on Romney and Stainbart's theory, these components have met the existing criteria.
ANALISIS SISTEM PEMBERIAN KREDIT MODAL KERJA PADA PD. BPR BAHTERAMAS KOLAKA UTARA Nadila, Nadila; Rijal, Abd.; Hamzah, Hajrah
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2275

Abstract

This research aims: to determine the system of providing working capital credit to PD. BPR Bahteramas North Kolaka. The variable in this research is the Working Capital Credit Provision System as a single variable. The population of this research is all employees at PD. BPR Bahteramas North Kolaka and customers, while the sample consists of (1) employees who have worked at least 1 year in the credit section of PD. BPR Bahteramas North Kolaka (2) employees who work to handle the process of granting credit to PD. BPR Bahteramas North Kolaka (3) working capital credit customers from 2020 to 2022 who have experience in procedures and lending credit funds to PD. BPR Bahteramas North Kolaka as many as 2 people. Data collection was carried out using documentation and interview techniques. Data analysis was carried out using qualitative descriptive analysis. The results of this research state that the credit granting system to PD. BPR Bahteramas Kolaka Utara has been running well and effectively, in accordance with the procedures, conditions, criteria for whether it is eligible or not and the guidelines that have been set, however there are several things that must be addressed because there are still differences in the recommendation for credit approval and the granting of credit approval.Keywords: BPR, Credit Provision System, and Working Capital Credit
Implementation of Public Sector Accounting in Indonesia Hamzah, Hajrah; Kusumawati, Andi; Nirwana, Nirwana
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.11343

Abstract

The purpose of this research is to be able to describe broadly the development of public sector accounting research in Indonesia. Charting the field is the research methodology used. 40 articles related to public sector accounting from 11 Indonesian journal publications with accreditation were collected between 2013 and 2022 as samples. Topics and methods are assessed as categories that are classified in this study. According to the results of the research analysis, financial accounting is an issue that is often applied, namely public sector accounting, and a quantitative approach together with survey and descriptive methods is the most widely used modeling technique. The topic usually observed is financial accounting in the public sector because there are some governments that are constrained by reporting their finances and because accounting in the public sector continues to be a unique issue. Meanwhile, the regulation topic category is one of the less researched topics of the five topic categories in this study.
Analysis of Detecting Potential Financial Statement Fraud in State-Owned Enterprises (SOEs) Using the Fraud Hexagon Rasyidah, Rasyidah; Anwar, Azwar; Hamzah, Hajrah
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15686

Abstract

This study aims to analyze the effect of elements in the Fraud Hexagon on financial statement fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The dependent variable in this study is financial statement fraud, measured by the F-score Model. The independent variables are the six elements in the fraud hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion, each proxied by performance level, monitoring ineffectiveness, change of auditors, change of director, CEO duality, and audit fees. This study utilizes 105 sample data selected using the purposive sampling method. The data was analyzed using multiple linear regression analysis. The results indicate that pressure (performance level) has a positive and significant effect on financial statement fraud. Capability (change of director) has a negative and significant effect, suggesting that changes in leadership can mitigate fraud risks. However, opportunity (monitoring ineffectiveness), rationalization (change of auditors), arrogance (CEO duality), and collusion (audit fees) do not significantly influence the potential for financial statement fraud. These findings highlight the importance of monitoring performance levels and leadership changes in preventing financial statement fraud in SOEs. The study provides valuable insights for regulators and corporate governance bodies to enhance their fraud prevention frameworks and ensure the integrity of financial reporting. This research contributes to the existing literature by integrating the Fraud Hexagon model in the context of SOEs, offering a comprehensive understanding of the factors influencing financial statement fraud in a developing country.
Co-Authors Amalia, Sri Wahyu Anwar, Azwar Asfira, Asfira Banggu, Hafrida Br. Ginting S, Chris Dayanti Cahaya, Muthia Nur Dedi Harianto Dunakhir, Samirah Ferdiansah, Muhammad Irdam Hidayatullah, Andi Muh. Syukur Irwanti, A. Azzahra Asri Kusumawati, Andi M. Ridwan Tikollah Muhammad Azis Mulyadi, Musdalifah Musa, Kartika S.P. Mushoddiq Rahman, Ahmad Nashiruddin Nadia Irfan, Rezky Nadila, Nadila Nirwana, Nirwana Nur Afiah, Nur Nur Azlina Nurafni Oktaviyah Nuraisyiah Purnamasari, Danti Putri, Asty Regina Raden Mohamad Herdian Bhakti Ramadani, Mutiara Rasyid, Syarifuddin Rasyidah Rasyidah Reformyanti, Sitti Fajrunnisa Reskiyawati, Siti Nur Ridha, Akhmad Rijal, Abd. Rijal, Abdul Ryketeng, Masdar S, Masnawaty Sangkala, Masnawaty Sari, Sri Indah Warka Syachbrani Yuniar, Sri