Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Al-Buhuts (e-journal) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer GoodWill Journal of Economics, Management, and Accounting
Rahmawati HS
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Manajemen Laba dan Leverage terhadap Agresivitas Pajak Grace Johanna Leonardo; Darmawati Darmawati; Rahmawati HS
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 1, JANUARI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i1.24334

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh manajemen laba dan leverage terhadap agresivitas pajak dengan variabel kontrol ukuran perusahaan, profitabilitas, dan intensitas modal. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh melalui laporan tahunan perusahaan yang menjadi objek penelitian. Populasi dalam penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Pemilihan sampel menggunakan purposive sampling dan analisis data dilakukan dengan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh positif terhadap agresivitas pajak sedangkan leverage tidak berpengaruh terhadap agresivitas pajak, tetapi secara bersama-sama manajemen laba, leverage, ukuran perusahaan, profitabilitas dan intensitas modal berpengaruh terhadap agresivitas pajak.
Studi Pertumbuhan Sektor Perbankan dari Perspektif Analisis Fundamental Keuangan Bahri, Nur Alim; Amiruddin, Amiruddin; Rasyid, Syarifuddin; Darmawati , Darmawati; Rahmawati HS
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4823

Abstract

The aim of this research is to determine the influence of the Current Ratio, Earning Per Share and Debt to Equity Ratio on Stock Prices with the Price Earning Ratio as a Moderating Variable in the Conventional Banking Sector listed on the Indonesia Stock Exchange. This research is a type of quantitative research. The data used in this research is secondary data, with data collection methods using purposive sampling techniques. The population of this research is the conventional banking sector registered on the IDX for the period 2017 to 2021. Then a population of 43 companies was obtained with 25 conventional banking sector companies meeting the criteria. Data analysis techniques use descriptive statistical analysis, classical assumption testing, moderated regression analysis and hypothesis testing. The results of this research found that the Current Ratio and Earning Per Share had a significant effect on share prices, while the Debt to Equity Ratio had the opposite effect. In terms of moderation, the Price Earning Ratio is not able to moderate the Current Ratio and Debt to Equity Ratio on stock prices but cannot moderate the relationship between Debt to Equity Ratio and stock prices.
The Meaning of Local Cultural Values ​​Siri' na Pacce in Managerial Accounting Decision Making: Qualitative Study of Business Actors in Makassar City Sri Depi; Amiruddin; Rahmawati Hs
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.516

Abstract

This study aims to examine the role of local cultural values, specifically Siri’ na Pacce, in shaping managerial accounting decision-making among business actors in Makassar City. The research adopts a qualitative approach using a phenomenological method to explore the subjective meanings and lived experiences of business practitioners within their socio-cultural context. Data were collected through in-depth interviews, observations, and relevant documentation, and analyzed using an interactive qualitative analysis model involving data reduction, data display, and conclusion drawing. The findings reveal that managerial accounting decisions are not solely driven by economic rationality but are significantly influenced by cultural values embedded in the Bugis-Makassar society. The concept of siri’ (self-esteem and dignity) encourages integrity, honesty, and the preservation of business reputation, while pacce (empathy and social solidarity) promotes social responsibility and ethical considerations in business practices. Consequently, accounting practices tend to be contextual, adaptive, and not always aligned with formal accounting standards, as they are shaped by social interactions, experiences, and local norms. This study contributes to the development of indigenous accounting literature by highlighting accounting as a socially constructed practice influenced by cultural and psychological factors. The findings suggest the need for a more culturally responsive and context-based managerial accounting approach to enhance its relevance and effectiveness in diverse socio-cultural environments.
Co-Authors Amiruddin Amiruddin Amiruddin Bahri, Nur Alim Darmawati , Darmawati Grace Johanna Leonardo Rasyid, Syarifuddin Sri Depi