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All Journal Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Ilmiah Akuntansi Kesatuan Al-Buhuts (e-journal) Amsir Accounting & Finance Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Sudirman, Irmayanti
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor-Faktor Yang Mempengaruhi Kinerja Manajer Perhotelan Pada Masa Pandemi Covid-19 Di Parepare Sulawesi Selatan Sudirman, Irmayanti; Frihatni, Andi Ayu; Mandacan, Frengky; Sundari, Sri
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 3 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v5i3.2137

Abstract

This research aims to analyze promotion costs and quality of service to the performance of managers during the COVID-19 pandemic. This type of research is quantitative conducted at Parepare, South Sulawesi. The sample of the research was all hotels in Parepare of 25 hotels. The data analysis used is a multiple regression. The result of this research discloses that promotional costs and service quality affect the hotel manager performance in Parepare. Another result discloses that promotional costs have more effect on hotel revenue compared to the quality of hotel services quality. This is because promotion costs are the costs incurred for the activities carried out by the hotel to increase room service and to create other service products. The results of this study are expected to contribute to the hotel sector in increasing revenues during the pandemic.
Financial Auditing in Education: A Systematic Review of Practices, Challenges, and Policy Recommendations Sudirman, Irmayanti; Tijjang, Bakhtiar; Machmud, Mulyana; Modding, Basri; Safrida; Putra, Pandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3344

Abstract

Financial audits in the education sector ensure transparency, accountability, and efficiency in using budgets. This article examines financial audit practices in the education sector and the challenges faced in their implementation. Using the Systematic Literature Review (SLR) approach and the PRISMA method, we analyzed various studies that discussed audits in educational institutions, from primary schools to colleges. The results of this review show that although financial audits have been widely implemented, various challenges still hinder their effectiveness. These challenges include limited competent human resources, regulatory complexity, and uncertainty in financial reporting. On the other hand, best practices such as using more advanced audit technology and ongoing financial audit training have proven to improve audit quality. The article also identifies the need for policy reforms that support transparency and improve the competence of auditors in the education sector. Effective financial audits in education require synergy between policies, regulations, and professional practices.
ANALISIS KINERJA KEUANGAN PERHOTELAN AKIBAT PANDEMI COVID-19 Frihatni, Andi Ayu; Sudirman, Irmayanti; Mandacan, Frengky
Jurnal Ilmiah Mandala Education (JIME) Vol 7, No 3 (2021): Jurnal Ilmiah Mandala Education
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v7i3.2125

Abstract

Penelitian ini bertujuan untuk menganalisis dampak pandemi COVID-19 terhadap kinerja keuangan  perhotelan sebelum dan selama pandemi COVID-19.  Jenis penelitian ini adalah kuantitatif deskriptif yang dilakukan di Parepare Sulawesi Selatan. Sampel penelitian adalah seluruh hotel di Parepare sebanyak 25 hotel. Data laporan pendapatan dianalisis secara komparatif. Temuan hasil penelitian ini adalah adanya penurunan pendapatan hotel akibat pandemi COVID-19 yang berada di kisaran 13%-49%. Hasil penelitian ini berkontribusi terhadap dampak pandemi yang mempengaruhi sektor perhotelan di daerah. Ini menjadi bukti empiris bahwa kinerja keuangan sektor jasa perhotelan mengalami penurunan dibandingkan dengan tahun sebelumnya
Penilaian Kinerja Keuangan Menggunkan Metode Camel Pada PT Bank Rakyat Indonesia Tbk, Cabang Rantepao Toraja Utara Sudirman, Irmayanti
Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.173

Abstract

Tujuan penelitian ini yaitu untuk mengetahui mengetahui kinerja keuangan ditinjau dari metode Camel pada PT. Bank Rakyat Indonesia (persero), Tbk Cabang Rantepao Toraja Utara dalam kategori sehat. Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif. Sumber data yang digunakan yaitu data sekunder yang bersumber dari dari laporan laba rugi dan neraca perusahaan PT. Bank Rakyat Indonesia (persero), Tbk Cabang Rantepao Toraja Utara. Adapun hasil penelitian menunjukkan bahwa setelah melakukan perhitungan dan analisis pada masing-masing aspek CAMEL (Capital, Asset, Management, Earning, Liquidity) maka dapat ditarik kesimpulan bahwa unsur-unsur yang termasuk didalam camel dengan nilai-nilainya memiliki masing-masing peran yang sangat penting dalam penentuan layak atau tidaknya suatu bank beroperasi. Dari hasil yang diperoleh terlihat bahwa semua nilai akhir camel selama 3 tahun terakhir dimulai dari tahun 2019 sampai dengan tahun 2021 mengalami perubahan tiap tahunnya akan tetapi semua nilai akhir masih berada pada predikat sehat karena berada pada rentang angka 81-100 dengan demikian dapat disimpulkan bahwa kinerja keuangan PT. Bank Rakyat Indonesia (Persero) Tbk, Cabang Rantepao Toraja Utara dengan menggunakan metode CAMEL berada dalam predikat sehat.
Peran Partisipasi Anggaran, Kejelasan Sasaran Anggaran, dan Komitmen Sebagai Pemediasi Terhadap Kinerja Aparatur Pemerintah Sudirman, Irmayanti
Al-Buhuts Vol. 20 No. 1 (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.v20i1.4649

Abstract

This research aims to examine the influence of budget participation, clarity of budget targets, commitment as a mediator on the performance of government officials. This research method uses primary data, namely the results of questionnaires from all respondents with a sample size of 145 respondents from 57 SKPD in South Sulawesi. This research used a Structural Equation Modeling analysis tool based on Partial Least Square or SEM PLS version 23. The results of this research show that budget participation influences the performance of government officials. Clarity of budget targets influences the performance of government officials. Commitment is able to mediate budget participation on the performance of government officials. Furthermore, commitment is able to mediate clarity of budget targets on the performance of government officials.
Biaya Operasional dan Pendapatan terhadap ROA Jamil, Dalawati; Sudirman, Irmayanti; Rifani, Riza Amalia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 2 (2023): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Untuk menguji pengaruh biaya operasional dan pendapatan terhadap Return On Asset pada PT. Dhanu Sumber Tani Sidrap metode penelitian digunakan yaitu deskriptif kuantitatif. Objek penelitian ini adalah laporan keuangan PT. Dhanu Sumber Tani Sidrap tahun 2018-2022. Teknik analisis data yang digunakan adalah SPSS versi 26 yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa biaya operasional berpengaruh negatif dan signifikan terhadap Return On Asset. Hasil dari pendapatan berpengaruh positif dan signifikan terhadap Return On Asset. Dan hasil penelitian biaya operasional dan pendapatan terhadap return on asset (Y) PT. Dhanu Sumber Tani Sidrap ditunjukkan berpengaruh secara simultan antara biaya operasional ( ) dan pendapatan ( ) terhadap return on asset (Y) yaitu sebesar 81,6% sementara sisanya 18,4 % dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Penerapan Economic Value Added (EVA) untuk Mengukur Kinerja Keuangan Apotek Sehat Bersama Parepare Riska, Riska; Tijjang, Bakhtiar; Sudirman, Irmayanti; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 2 (2023): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

The purpose of this study was to determine and analyze financial performance using the EVA method at Apotek Sehat Bersama Parepare to increase economic added value. The data collection techniques used are observation, interviews, documentation and literature study. The analysis method used in this research is quantitative descriptive data. The data analysis method in this study uses the Economic Value Added (EVA) method. The object of this research uses financial statements in the form of statements of financial position (balance sheet) and profit and loss from 2020-2022. The results of the calculation of Economic Value Added (EVA) at Apotek Sehat Bersama Parepare for the period 2020-2022 show that the EVA value for 3 consecutive years produces a positive EVA value, which means that the company has succeeded in increasing economic added value. In 2020 the EVA value was Rp. 102,957,248, - then in 2021 the company's EVA value decreased by Rp. 81,985,229, - and in 2022 the EVA value increased by Rp. 91,236,961, -. It can be seen that the financial performance of Apotek Sehat Bersama Parepare using the Economic Value Added (EVA) method can increase economic added value and the financial performance of Apotek Sehat Bersama Parepare can be said to be good.
Co-Authors Basri Modding Frihatni, Andi Ayu Jamil, Dalawati Lukman, Siti Diva Syarifah Mandacan, Frengky Rifani, Riza Amalia Riska Riska Safrida Sundari, Sri Tijjang, Bakhtiar