Article Per Year (5 Year)
p-Index From 2021 - 2026
2.735
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia Jurnal Studi Manajemen dan Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) FINANCIAL : JURNAL AKUNTANSI JURNAL EKSBIS Jurnal Abdi Insani Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Bisnis Media Bina Ilmiah Riwayat: Educational Journal of History and Humanities Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomika dan Bisnis FISCAL: Jurnal Akuntansi dan Perpajakan Financial and Accounting Indonesian Research
Sahrir, Sahrir
Program Studi Akuntansi Universitas Muhammadiyah Palopo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Kemampuan Laba Kotor, Laba Operasi, Laba Bersih dan Perubahaan Piutang dalam Memprediksi Arus Kas Operasi di Perusahaan Manufaktur Riyanti .; Sultan .; Zikra Supri; Sahrir .; Sofyan Syamsuddin
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.140

Abstract

This study aims to determine which concepts are best in predicting cash flow operating activities and provide empirical evidence regarding gross profit, operating profit, net income and changes in accounts receivable in predicting cash flows for operating activities in the future by testing each variable. The object of research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2015. The results of this study indicate that changes in accounts receivable have the best ability compared to gross profit, operating profit and net income in predicting future operating cash flows. Partially only the change of accounts receivable variable that proved to significantly affect the dependent variable (operating cash flow).
PENGARUH PENERAPAN STANDAR AKUNTANSI, SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN DAERAH Indri Lia Aprilia; Sofyan Syamsuddin; Sahrir Sahrir
Media Bina Ilmiah Vol. 17 No. 7: Februari, 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i7.314

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi, sistem informasi akuntansi terhadap kinerja keuangan daerah pada kantor BPKAD kota palopo. Metode yang digunakan dalam penelitian ini adalah kuantitatif. Populasi penelitian ini adalah seluruh pegawai di kantor BPKAD kota palopo. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan non probabilitas yaitu convenience sampling. Adapun sampel dalam penelitian ini berjumlah 42 pegawai. Sedangkan analisis data digunakan untuk menilai hipotesis penelitian guna merumuskan hasil penelitian dengan pengujian statistik menggunakan software SPSS. Jenis data ini menggunakan data primer dengan menyebarkan kuesioner kepada responden. Hasil penelitian ini menunjukkan bahwa standar akuntansi dan sistem informasi akuntansi memiliki pengaruh terhadap kinerja keuangan daerah
PENINGKATAN SISTEM PENGELOLAAN KEUANGAN DAN PEMASARAN DIGITAL PADA UMKM CHALODO SIBALI RESOE Zikra Supri; Sahrir Sahrir; Rahmad Solling Hamid; Sultan Sultan; Riyanti Riyanti
Jurnal Abdi Insani Vol 10 No 4 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i4.1148

Abstract

Digital transformation is one of the main factors in the development and sustainability of Micro, Small and Medium Enterprises (MSMEs). The existence of Law (UU) No. 11 of 2020 concerning Job Creation is a form of government support that is also related to MSME digitization efforts. However, this effort is still not fully carried out by MSMEs on the grounds that they still have obstacles or problems in its implementation. . The partner in this service is the Chalodo Sibali Resoe MSME which produces processed chocolate products. The urgency of the implementation of this service is related to solving the problems faced by partners, including the need for financial system applications, increasing knowledge and taxation capabilities and digital marketing. The purpose of community service activities in general is to provide solutions to partners related to the problems faced in the form of programs and outputs that can later be utilized by the community / partners. The solutions provided include making financial management system applications and implementing socialization and training in taxation and digital marketing. Through this service activity, partners can increase knowledge about taxation and digital marketing, as well as the availability of simple financial reports that are in accordance with the activities and types of business of the partners.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DAN ADMINISTRASI PERPAJAKAN PADA INDUSTRI TAHU TEMPE DI DESA SUMBER HARUM Sahrir, Sahrir; Zahran, Izal; Sari, Nispa
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2022): (Oktober 2022)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v5i2.1588

Abstract

The purpose of this service is to carry out training and assistance in the preparation of financial and tax reports in the tofu and tempeh industry in Sumber Harum Village. Based on the results of observations and FGDs, two problems were encountered: 1) Do not have an application/financial reporting system, 2) Do not understand the preparation of tax administration so it is difficult to fulfill business tax obligations. Based on these problems, two types of activities were carried out, namely: First, mentoring and training in the preparation of financial reports, this stage of activity started with the provision of basic accounting materials, followed by making financial report applications using Microsoft Excel and training on the use of applications that had been made. Second, training and assistance in the preparation of tax administration, this activity begins with the provision of basic taxation materials such as tax rights and obligations, procedures for calculating PPh 21 and final PPh, making ebilling, and reporting SPT through efilling. In general, the implementation of this service has a positive impact on 3 important aspects, 1) Business actors already have knowledge of basic accounting and already have financial statement applications. With this application, it will be easier for industry owners to compile their financial reports so that they can control their businesses at any time. 2) Business actors already know their business tax rights and obligations, so it is hoped that MSMEs, as support the nation's economy, can play a role in increasing tax revenue. 3) Make it easier to plan future businesses, because they already have a good bookkeeping system that can provide comprehensive information.
Analysis of The Relationship between Self-Esteem and Mortality Salience on Ethical Ideology Through Ethical Beliefs among Accounting Department Salsabilah, Fatimah Sita; Junaidi, Junaidi; Anwar, Suhardi M.; Sahrir, Sahrir
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/yfdr7s52

Abstract

This study aims to examine the relationship between self-esteem and the significance of death among accounting students towards ethical ideology through ethical beliefs. The sample consisted of 288 active accounting students from several universities in Indonesia, with structural equation modeling (SEM) used to test the research hypothesis. The research results on the mediation effect with a value of (0.288; p<0.0001) show that self-esteem through ethical beliefs as mediation significantly influences ethical ideology among accounting students, and (0.497; p<0.0001) shows that mortality salience through ethical beliefs as mediation also has a significant impact on ethical ideology among accounting students. The results of the research on the structural model directly (0.229; p<0.001, 0.986; p<0.001) show that self-esteem and mortality salience have a positive and significant effect on ethical ideology. Overall, the relationship between self-esteem and mortality salience on ethical ideology through ethical belief indicates that these two factors are interconnected and can shape the way students understand and apply ethical values.
Efek Moderasi Deviden Dalam Pengaruh Earning Per Share Terhadap Harga Saham Riyanti Riyanti; Sultan Sultan; Sahrir Sahrir; Sofyan Syamsuddin
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v1i1.15328

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Earning Per Share terhadap Harga Saham dengan Dividen Sebagai Variabel Pemoderasi. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling yaitu laporan keuangan dan laporan kronologis harga saham selama lima tahun terakhir (2017-2021) pada perusahaan makanan dan minuman yang telah dipilah berdasarkan kriteria tertentu yang tercantum pada Bursa Efek Indonesia. Penelitian ini diuji dengan menggunakan Analisis Regresi Berganda, Berdasarkan analisis data yang digunakan diperoleh hasil Variabel Earning Per Share (EPS) berpengaruh signifikan positif terhadap harga saham perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia , sedangkan Dividen tidak mampu memoderasi hubungan Earning Per Share (EPS) terhadap Harga Saham.
Peran Skeptisisme Profesional dalam Meningkatkan Kualitas Audit  Sahrir, Sahrir; Sultan, Sultan
Jurnal Ekonomika dan Bisnis Vol. 10 No. 2 (2023): Volume 10 Nomor 2 November 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/kn37tw65

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Skeptisme Profesional Terhadap Kualitas Audit (Studi Kasus : Inspektorat Se Tana Luwu) diantaranya Kota Palopo, Kabupaten Luwu, Kabupaten Luwu Utara, dan Kabupaten Luwu Timur. Metode penelitian ini menggunakan metode kuantitatif dengan data analisis regresi linier sederhana menggunakan software SPSS. Sampel dalam penelitian ini adalah auditor yang bekerja di Inspektorat Se Tana Luwu yang berjumlah 32 orang. Hasil penelitian ini menunjukkan bahwa Skeptisme profesional berpengaruh terhadap kualitas audit dimana seorang auditor harus memiliki sikap skeptisme pofesional yang tinggi dalam pencapaian pelaksanaan suatu pekerjaan sehingga akan mempengaruhi kualitas audit yang semakin baik pula.
Persepsi Wajib Pajak Usaha Mikro dan Kecil (UMK) terhadap Penerapan Peraturan Pemerintah Nomor 23 tahun 2018 (Studi Kasus UMK yang Terdaftar di KPP Pratama Makassar Utara) Sahrir, Sahrir; Sultan, Sultan; Syamsuddin, Sofyan; Riyanti, Riyanti
Financial and Accounting Indonesian Research Vol. 2 No. 1 (2022): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v2i1.1326

Abstract

Penelitian ini bertujuan untuk mengambarkan persepsi wajib pajak Usaha Mikro dan Kecil terhadap penerapan peraturan pemerintah No.23 tahun 2018. Metode yang digunakan adalah kualitatif deskriptif dengan lokasi di KPP Pratama Makassar Utara. Hasil penelitian menunjukan bahwa Persepsi Wajib Pajak Usaha Mikro dan kecil terhadap Peraturan Pemerintah Nomor 23 Tahun 2018 sepenuhnya telah berjalan dengan cukup baik ditinjau dari tarif, sanksi, kemudahan dan sosialisasi pajak. Dengan adanya peraturan ini wajib pajak pelaku usaha mikro dan kecil merasa mendapatkan kemudahan dalam pembayaran pajak, meskipun ada sebagian wajib pajak yang baru terdaftar masih kurang memahami terkait terkait peraturan ini.
Pengaruh Pengetahuan Akuntansi, Norma Subyektif Dan Dukungan Pemerintah Terhadap Pengambilan Keputusan Bisnis: The Influence Of Accounting Knowledge, Subjective Norms, And Government Support On Business Decision-Making Azizah, Rafika; Sahrir, Sahrir; Sultan, Sultan
Jurnal Pendidikan Akuntansi Indonesia Vol. 23 No. 01 (2025): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v23i01.83480

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengetahuan akuntansi, norma subyektif dan dukungan pemerintah terhadap pengambilan keputusan bisnis pelaku UMKM. Jenis penelitian ini menggunakan pendekatan penelitian kuantitatif. Sampel dalam penelitian ini ditentukan berdasarkan besar sampel minimal yaitu jumlah indikator pada penelitian ini 12 dikali 10 sehingga sampel berjumlah 120. Selanjutnya metode yang digunakan adalah analisis regresi linear berganda. Hasil penelitian dapat disimpulkan bahwa pengetahuan akuntansi tidak berpengaruh terhadap pengambilan keputusan bisnis, hasil ini menunjukkan gambaran bahwa pelaku UMKM dalam pengambilan keputusan bisnis tidak menjadikan basis informasi akuntansi sebagai dasar pertimbangan utama. Norma subyektif berpengaruh signifikan terhadap pengambilan keputusan bisnis pelaku UMKM. Hal ini karena norma subyektif dapat menjadi pendorong yang positif dalam pengambilan keputusan bisnis, dengan menciptakan hubungan yang kuat antara pelaku usaha dengan orang-orang disekitarnya. Selanjutnya dukungan pemerintah berpengaruh signifikan terhadap pengambilan keputusan bisnis pelaku UMKM karena dapat memberikan keuntungan dan insentif yang mempermudah pengembangan usaha.                
THE INFLUENCE OF ACCOUNTABILITY TRANSPARENCY AND AMIL LITERACY ON MUZAKKI'S TRUST IN PAYING ZAKAT IN PALOPO CITY (Empirical Study of BAZNAS Palopo City) Fachri, Andi Muhammad; Usman, Halim; Sahrir, Sahrir
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.690

Abstract

Baznas that has good accountability, good transparency and good amil literacy so that it can be conducive tends to be able to increase muzakki trust effectively. The purpose of this study is to evaluate how muzakki trust is influenced by accountability, transparency, and amil literacy. Muzakki in Palopo City became the research population totaling 115 respondents, and a sample of the entire population was taken. Online questionnaires were used to collect primary data for this quantitative research. which were analyzed using the SPSS 25 application, using data analysis approaches such as instrument testing, multiple linear regression testing, and hypothesis testing. The t-test results show that accountability has a significant and positive effect on muzakki trust. In addition, transparency and amil literacy have a positive effect. Meanwhile, the f-test shows that simultaneously, accountability, transparency, and amil literacy have a positive and significant effect on muzakki trust
Co-Authors Azizah, Rafika Fachri, Andi Muhammad Halim Usman, Halim Haq, Muhammad Fauzan Hijerah, Nur I Ketut Patra, I Ketut Indri Lia Aprilia Irma Irma Jumawan Jasman Junaidi Junaidi Muhammad Kasran Patangkin, Imelda Patra, Andi Dahri Adi Pratista Ramadhani, Anggi Rahmad Solling Hamid Riyanti . Riyanti Riyanti Riyanti Riyanti Rosdiana, Siti Salsabilah, Fatimah Sita Samsul Bachri, Samsul Sari, Nispa Sofyan Syamsuddin Sofyan Syamsuddin Suhardi M. Anwar, Suhardi M. Sultan . Sultan Sultan Sultan Sultan Sultan Sultan Thamrin, Andi Nurlinda Zahran, Izal Zikra Supri Zikra Supri