Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat AFEBI Accounting Review Jurnal Bisnis dan Pembangunan Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen
Suhaili, Achmad
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Lambung Mangkurat, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Relationship of Related Party Transactions and Earnings Management Nur Astri Sari; Rusma Nailiah; Achmad Suhaili; Fitria Handayani
AFEBI Accounting Review Vol 5, No 2 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.309

Abstract

This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.
PENGARUH KINERJA KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA) Dandi Dandi; Achmad Suhaili
Al-Kalam Jurnal Komunikasi, Manajemen dan Bisnis Vol 10, No 1 (2023): JANUARI : AL KALAM JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v10i1.8331

Abstract

Financial distress merupakan penurunan kondisi suatu perusahaan sebelum terjadi kebangkrutan dan likuidasi. Sehingga informasi yang menyatakan perusahaan mengalami financial distress sangatlah berguna karena dapat mempercepat tindakan manajemen untuk mencegah masalah sebelum terjadinya kebangkrutan. Penelitian ini dilakukan untuk  menguji dan menganalisis pengaruh return on asset (ROA); current ratio (CR);  sales growth (SG); debt to equity ratio (DER);  total asset turn over (TATO) terhadap financial distress.Penelitian ini merupakan penelitian asosiatif, yaitu penelitian yang berusaha mencari hubungan antara satu variabel dengan variabel lain. Sampel diambil dengan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel 12 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Data diolah dan diuji dengan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa  return on asset (ROA); Sales growth (SG); Total asset turn over (TATO) berpengaruh terhadap financial distress, sedangkan  Debt to equity ratio (DER) tidak berpengaruh terhadap financial distress.
Relationship of Related Party Transactions and Earnings Management Nur Astri Sari; Rusma Nailiah; Achmad Suhaili; Fitria Handayani
AFEBI Accounting Review Vol. 5 No. 2 (2020): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.309

Abstract

This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.
Pengaruh Dewan Komisaris Independen, Komite Audit, Leverage Dan Profitabilitas Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Terbuka Sektor Industri Barang Konsumsi) Putri Yunita Setyani; Achmad Suhaili
JURNAL BISNIS DAN PEMBANGUNAN Vol 12, No 2 (2023): Mei-Agustus 2023
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.v12i2.17078

Abstract

Committees, leverage, and profitability on earnings management of Manufacturing companies (consumer goods) listed in the Indonesia Stock Exchange (IDX) for the period of  2016 - 2018. The type of this research is associative quantitative researchthat aims to analyze the relationships between variables. Sample of this research consisted of 27 companies selected by the purposive sampling method. Output of this research are (1) There are indicates that earnings management is not influenced by the independent commissioners and the audit committees. (2) Leverage and profitability have an influence on earning management Keywords: Independent Board of Commissioners, Audit Committee, Leverage, Profitability, Earning Management
PEMBUATAN DAN PELATIHAN SISTEM INFORMASI DAN AKUNTANSI UNTUK SPPG (SATUAN PELAYANAN PEMENUHAN GIZI) HANDIL BAKTI 2, BARITO KUALA,KALIMANTAN SELATAN Rano Wijaya; Syaiful Hifni; Saprudin Saprudin; Isnawati Isnawati; Nor Hikmah; Achmad Suhaili; Ade Adriani; Sustinah Limarjani
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 10, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v10i1.2931

Abstract

Mitra sasaran dalam kegiatan pengabdian ini adalah Satuan Pelayanan Pemenuhan Gizi (SPPG) Handil Bakti 2, Barito Kuala, Kalimantan Selatan. Permasalahan utama yang dihadapi mitra adalah sistem pelaporan keuangan yang masih bersifat manual, tidak terintegrasi, serta belum mengacu pada Standar Akuntansi Keuangan (SAK) yang berlaku. Selain itu, terdapat keterbatasan kompetensi sumber daya manusia (SDM) dalam penyusunan laporan keuangan yang akuntabel sesuai standar Ikatan Akuntan Indonesia (IAI). Kegiatan ini bertujuan untuk memberikan solusi melalui pengembangan teknologi dan peningkatan kapasitas SDM. Metode pelaksanaan meliputi survei pendahuluan, perancangan dan pembuatan software akuntansi terintegrasi, pelatihan teknis (penyusunan COA, jurnal, buku besar, hingga laporan keuangan), implementasi sistem, serta pendampingan dan evaluasi berkelanjutan. Luaran yang diharapkan dari program ini adalah tersedianya sistem informasi akuntansi berbasis komputer yang mampu menghasilkan laporan keuangan (Neraca, Laporan Laba Rugi, dan Arus Kas) secara akurat, cepat, dan sesuai standar IAI, sehingga mendukung tata kelola manajemen SPPG Handil Bakti 2 yang lebih baik dan akuntabel.  Abstract. The target partner in this community service activity is the Nutrition Service Unit (SPPG) Handil Bakti 2, Barito Kuala, South Kalimantan. The main problems faced by the partner are manual financial reporting systems, lack of integration, and non-compliance with applicable Financial Accounting Standards (SAK). Furthermore, there is a limitation in human resource (HR) competency regarding the preparation of accountable financial statements in accordance with the Indonesian Institute of Accountants (IAI) standards. This activity aims to provide solutions through technology development and HR capacity building. The implementation methods include preliminary surveys, design and development of integrated accounting software, technical training (arrangement of COA, journals, ledgers, to financial statements), system implementation, and continuous mentoring and evaluation. The expected output of this program is the availability of a computer-based accounting information system capable of producing financial statements (Balance Sheet, Profit/Loss Statement, and Cash Flow) accurately, quickly, and in accordance with IAI standards, thereby supporting better and more accountable management governance at SPPG Handil Bakti 2.
Co-Authors Ade Adriani Dandi Dandi Fitria Handayani Hazizah Putri Shamimi Isnawati Isnawati Nor Hikmah Nur Astri Sari Putri Yunita Setyani Rano Wijaya Rusma Nailiah Saprudin Saprudin Sustinah Limarjani Syaiful Hifni