Garuda - Garba Rujukan Digital

PERAN PROFITABILITAS DALAM MEMODERASI INVESTASI, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Prayitno, Andi; Naz'aina, Naz'aina; Biby, Sapna
J-MIND (Jurnal Manajemen Indonesia) Vol 5, No 1 (2020): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Â ABSTRACTÂ This study aimed to examin the effect of investment, leverage and dividend policy on firm value with profitability as a moderator in Non-Financial Services Companies in Indonesia during the 2014-2018 period. The number of samples in this study were 20 Non-Financial Services Companies that Paid dividend regularly during 2014-2018. The type of data was secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method was Panel Data Regression. The results of this study found that leverage and profitability had a positive effect on firm value, where investment and dividend policy did not effect significantly on firm value, and profitability was able to moderate the effect of leverage on firm value, but was unable to moderate the effect of investment and dividend policy on firm valueÂ Keywords: investment, leverage, dividend policy, profitability and firm valueÂ

Peran Pengendalian Internal Berbasis Teknologi Dalam Mendukung Akuntansi Forensik Untuk Mendeteksi Fraud Di Era Digital Prayitno, Andi; Sinosi, Sayidah Maryam; Syamsuddin, Amiruddin,
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1881

Literature Review ini bertujuan untuk menganalisisperan pengendalian internal berbasis teknologi dalammendukung akuntansi forensik guna mendeteksi fraud di era digital. Penggunaan teknologi seperti big data analytics, artificial intelligence (AI), dan blockchain semakin penting dalam sistem pengendalian internal untuk mendeteksi anomali transaksi keuangan secarareal-time. Akuntansi forensik, yang berperan dalaminvestigasi keuangan, menjadi lebih efektif denganbantuan teknologi dalam mencegah dan mendeteksifraud. Penelitian ini mengidentifikasi manfaat praktis dan teoritis dengan menggunakan metode deskriptif kualitatifyaitu Systematic Literature Review (SLR) yang meliputipencarian literatur, kriterian inklusif dan eklusif, sertaprosedur seleksi artikerl. Hasil penelitian menunjukkanbahwa sinergi antara teknologi dan akuntansi forensikmeningkatkan efektivitas deteksi fraud di era digital.Dengan teknologi analitik canggih dan kecerdasanbuatan, perusahaan dapat mendeteksi pola fraud dengan lebih efisien. Data mining dan analisis risikodapat membantu mengidentifikasi klaim mencurigakandan mengurangi kerugian akibat klaim palsu.

Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review Sinosi, Sayidah Maryam; Prayitno, Andi; Nirwana, Nirwana; Darmawati, Darmawati
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the influence of human resource (HR) competence and internal control systems on the quality of regional government financial reports, addressing the lack of integrated findings in recent literature. Using a Systematic Literature Review (SLR) approach, 25 peer-reviewed articles published between 2019 and 2024 were selected from academic databases based on relevance and methodological rigor. The review reveals that HR competence—particularly in financial knowledge, professional experience, and adherence to accounting standards—significantly improves reporting accuracy. Moreover, the presence of robust internal control systems plays a critical role in monitoring processes, ensuring regulatory compliance, and reducing the risk of fraud. The study highlights the importance of integrating qualified HR and strong internal controls to promote transparency and accountability in regional government financial management. These findings provide strategic insights for public sector policymakers and lay the groundwork for future research on financial governance.

The Role of Information Technology in Improving Information Systems: A Comprehensive Review Prayitno, Andi; Sinosi, Sayidah Maryam; Mediaty, Mediaty; Damayanti, Ratna Ayu
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study explores the strategic significance of Information Technology (IT) in enhancing organizational competitiveness, particularly through its impact on employee productivity, decision-making processes, and business process efficiency. The rapid evolution of digital technologies has compelled organizations to integrate IT as a core component of their operational and strategic frameworks. To examine this relationship systematically, the study employs a Systematic Literature Review (SLR) method, analyzing 15 peer-reviewed articles published between 2018 and 2023. Articles were selected based on inclusion criteria such as relevance to IT adoption, methodological rigor, and empirical depth. The review identifies key factors that influence successful IT integration, including top management support, user training, trust in system reliability, and perceived usefulness. Notably, 80% of the reviewed studies demonstrate a strong positive correlation between IT integration and employee performance, especially in enhancing data accessibility, enabling real-time collaboration, and supporting informed decision-making. Furthermore, the findings reveal that effective IT usage contributes not only to financial performance but also to non-financial outcomes such as employee satisfaction and organizational adaptability. These results underscore the strategic value of IT in fostering both operational excellence and workforce empowerment. The study offers practical recommendations for managers and policymakers to enhance IT adoption strategies and align technological initiatives with organizational goals.

Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review Sinosi, Sayidah Maryam; Prayitno, Andi; Nirwana, Nirwana; Darmawati, Darmawati
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the influence of human resource (HR) competence and internal control systems on the quality of regional government financial reports, addressing the lack of integrated findings in recent literature. Using a Systematic Literature Review (SLR) approach, 25 peer-reviewed articles published between 2019 and 2024 were selected from academic databases based on relevance and methodological rigor. The review reveals that HR competence—particularly in financial knowledge, professional experience, and adherence to accounting standards—significantly improves reporting accuracy. Moreover, the presence of robust internal control systems plays a critical role in monitoring processes, ensuring regulatory compliance, and reducing the risk of fraud. The study highlights the importance of integrating qualified HR and strong internal controls to promote transparency and accountability in regional government financial management. These findings provide strategic insights for public sector policymakers and lay the groundwork for future research on financial governance.

The Role of Information Technology in Improving Information Systems: A Comprehensive Review Prayitno, Andi; Sinosi, Sayidah Maryam; Mediaty, Mediaty; Damayanti, Ratna Ayu
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study explores the strategic significance of Information Technology (IT) in enhancing organizational competitiveness, particularly through its impact on employee productivity, decision-making processes, and business process efficiency. The rapid evolution of digital technologies has compelled organizations to integrate IT as a core component of their operational and strategic frameworks. To examine this relationship systematically, the study employs a Systematic Literature Review (SLR) method, analyzing 15 peer-reviewed articles published between 2018 and 2023. Articles were selected based on inclusion criteria such as relevance to IT adoption, methodological rigor, and empirical depth. The review identifies key factors that influence successful IT integration, including top management support, user training, trust in system reliability, and perceived usefulness. Notably, 80% of the reviewed studies demonstrate a strong positive correlation between IT integration and employee performance, especially in enhancing data accessibility, enabling real-time collaboration, and supporting informed decision-making. Furthermore, the findings reveal that effective IT usage contributes not only to financial performance but also to non-financial outcomes such as employee satisfaction and organizational adaptability. These results underscore the strategic value of IT in fostering both operational excellence and workforce empowerment. The study offers practical recommendations for managers and policymakers to enhance IT adoption strategies and align technological initiatives with organizational goals.

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