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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI The Es Economics and Entrepreneurship Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan JURDIASRA FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi INJECT Interdisciplinary Journal of Communication
Sudirman, Sitti Rahma
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : INVOICE : JURNAL ILMU AKUNTANSI

 1 
The Effect Of Return On Investment And Earning Per Share On Stock Price As A Moderating Variable. Haslindah, Haslindah; Sudirman, Sitti Rahma; Saleh, Wahyuni; Herman, Bahtiar
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10537

Abstract

This study aims to determine the effect of return on investment and earnings per share on company stock prices with perceived stock risk as a moderating variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange 2018-2020. Sampling was done by purposive sampling technique. Data analysis techniques were performed using descriptive statistical analysis and PLS (Partial Least Square). Based on the analysis that has been done, the results of Return On Investment (ROI) have a positive and significant effect on stock prices. Earning Per Share (EPS) has a positive and significant effect on stock prices. Return On Investment (ROI) has a positive and significant effect on stock prices moderated by perceived stock risk. Earning Per Share (EPS) has a positive and significant effect on stock prices moderated by perceived stock risk
The Concept Of Sharia Accounting In Nahusanamang Custom In Tulehu Village Tuasalamony, Ardhiatul Halima; Sudirman, Sitti Rahma; Usman, Usman; Rezkiyanti, Nur Alfiah; Samual, Nurul Rahima
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14492

Abstract

The primary objective of this study is to explore the application of Islamic accounting principles within the context of the nahusanamang custom. Employing qualitative methods with a phenomenological approach, the research delves into the interpretation of Islamic accounting concepts within nahusanamang. Through this investigation, several key elements emerge, shedding light on the significance of nahusanamang within Islamic accounting frameworks. Nahusanamang, within the purview of Islamic accounting, encompasses various facets including assets, liabilities, temporary shirkah funds, equity, receipts and expenses (encompassing profits and losses), cash flow, zakat funds, and benevolent funds. These interpretations are deeply rooted in the traditions prevalent within the community, illustrating the integration of Sharia principles into the accounting practices associated with nahusanamang. The traditional understanding of nahusanamang within Islamic accounting underscores its broader role beyond mere financial transactions. It embodies religious values, fostering familial and social bonds while alleviating the burdens of individuals with pressing needs, known as sahibul hajat. This research underscores the significance of incorporating Islamic principles into accounting practices, emphasizing the broader societal and ethical dimensions inherent in financial transactions. By contextualizing nahusanamang within Islamic accounting frameworks, this study contributes to a deeper understanding of how religious values intersect with financial management practices within specific cultural contexts. Ultimately, the findings of this study provide valuable insights for practitioners and scholars alike, highlighting the importance of aligning accounting practices with religious and cultural values to ensure ethical and socially responsible financial management within diverse communities.
The Effect Of Return On Investment And Earning Per Share On Stock Price As A Moderating Variable. Haslindah, Haslindah; Sudirman, Sitti Rahma; Saleh, Wahyuni; Herman, Bahtiar
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10537

Abstract

This study aims to determine the effect of return on investment and earnings per share on company stock prices with perceived stock risk as a moderating variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange 2018-2020. Sampling was done by purposive sampling technique. Data analysis techniques were performed using descriptive statistical analysis and PLS (Partial Least Square). Based on the analysis that has been done, the results of Return On Investment (ROI) have a positive and significant effect on stock prices. Earning Per Share (EPS) has a positive and significant effect on stock prices. Return On Investment (ROI) has a positive and significant effect on stock prices moderated by perceived stock risk. Earning Per Share (EPS) has a positive and significant effect on stock prices moderated by perceived stock risk
The Concept Of Sharia Accounting In Nahusanamang Custom In Tulehu Village Tuasalamony, Ardhiatul Halima; Sudirman, Sitti Rahma; Usman, Usman; Rezkiyanti, Nur Alfiah; Samual, Nurul Rahima
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14492

Abstract

The primary objective of this study is to explore the application of Islamic accounting principles within the context of the nahusanamang custom. Employing qualitative methods with a phenomenological approach, the research delves into the interpretation of Islamic accounting concepts within nahusanamang. Through this investigation, several key elements emerge, shedding light on the significance of nahusanamang within Islamic accounting frameworks. Nahusanamang, within the purview of Islamic accounting, encompasses various facets including assets, liabilities, temporary shirkah funds, equity, receipts and expenses (encompassing profits and losses), cash flow, zakat funds, and benevolent funds. These interpretations are deeply rooted in the traditions prevalent within the community, illustrating the integration of Sharia principles into the accounting practices associated with nahusanamang. The traditional understanding of nahusanamang within Islamic accounting underscores its broader role beyond mere financial transactions. It embodies religious values, fostering familial and social bonds while alleviating the burdens of individuals with pressing needs, known as sahibul hajat. This research underscores the significance of incorporating Islamic principles into accounting practices, emphasizing the broader societal and ethical dimensions inherent in financial transactions. By contextualizing nahusanamang within Islamic accounting frameworks, this study contributes to a deeper understanding of how religious values intersect with financial management practices within specific cultural contexts. Ultimately, the findings of this study provide valuable insights for practitioners and scholars alike, highlighting the importance of aligning accounting practices with religious and cultural values to ensure ethical and socially responsible financial management within diverse communities.
Co-Authors Abdurrahman Maulana Yusuf Ariandi, Muhamad Amir Darwis Lannai Fitria, Yunita Harseno, Diah Fitri Haslindah, Haslindah Herman, Bahtiar Khatib Ramadhani , Muhammad Harits Zidni langi, Cornelius Rante Melda Aulia Ramadhani Muhammad Rinaldi Norsita, Mega Ramadhani, Muhammad Harits Zidni Khatib Renaldi, I Gusti Bagus Gede Dwi Sandi Rezkiyanti, Nur Alfiah Saleh, Wahyuni Samual, Nurul Rahima Tuasalamony, Ardhiatul Halima Usman Usman Widayati, Nurfiza Yaqin, Muh Ainul Yuliana Yuliana Yusuf, Abdurrahman Maulana