Article Per Year (5 Year)
p-Index From 2021 - 2026
11.967
P-Index
This Author published in this journals
All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Jurnal Mirai Management Hasanuddin Economics and Business Review SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli PINISI Discretion Review Tangible Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Andi Djemma I Jurnal Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Jurnal Akuntansi AKTIVA Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Seminar Nasional Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Penelitian dan Pengabdian Masyarakat Ininnawa: Jurnal Pengabdian Masyarakat Phinisi Applied Accounting Journal Jurnal Sipakatau Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah Annusfy
Hariany Idris
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

Published : 93 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 93 Documents
Search

 1   2   3   4   5 
Pengaruh Kinerja Badan Usaha Milik Desa Terhadap Peningkatan Pembangunan Desa di Sulawesi Selatan Hariany Idris; Samsinar Samsinar; Warka Syachbrani
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2021 : PROSIDING EDISI 7
Publisher : Seminar Nasional LP2M UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.452 KB)

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana dampak dari kinerja badan usaha milik desa bagi pembangunan desa yang ada di Sulawesi Selatan. Peneliti merasa bahwa studi tersebut penting untuk dilaksanakan mengingat pentingnya menakar sumbangsih badan usaha yang selama ini telah masing-masing desa. Pengumpulan data dalam penelitian ini dengan kuesioner terstruktur. Populasi penelitian dalam hal ini adalah badan usaha milik desa yang ada di Sulawesi Selatan. Data yang dikumpulkan diolah dengan menggunakan analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa kinerja badan usaha milik desa selama ini menunjukkan pengaruh yang positif bagi pada umumnya pembangunan desa yang ada di Sulawesi Selatan.Kata Kunci: Dana Desa; Kinerja Bumdes; Pembangunan Desa 
Faktor-Faktor yang Memengaruhi Pengungkapan Sustainability Report pada Perusahaan Perbankan Leonardo Manase; Hariany Idris; Nur Afiah
Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2022)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.735 KB)

Abstract

This study aims to determine how the influence of the board, board of commissioners, and audit committee on sustainability reports in banking companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study are all banking companies listed on the Indonesia Stock Exchange, while the sample is 10 banking companies taken by purposive sampling technique. Data collection is done by using documentation techniques. The results of this study partially have a significant effect on the audit committee's sustainability report, while the board of directors and the board of commissioners have no significant effect on the design of the sustainability report.Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh  dewan direksi, dewan komisaris, dan komite audit terhadap pengungkapan sustainability report pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel adalah 10 perusahaan perbankan yang diambil dengan teknik purposive sampling. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Hasil penelitian ini menunjukkan secara parsial komite audit berpengaruh signifikan terhadap pengungkapan sustainability report, sedangkan dewan direksi dan dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan sustainability report.
ANALISIS PERBANDINGAN SISTEM PENGELOLAAN KEUANGAN SATKER DENGAN PENGELOLAAN BADAN LAYANAN UMUM (BLU) DI UNIVERSITAS NEGERI MAKASSAR Salehuddin Salehuddin; Nur Afiah; Hariany Idris
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2022 : PROSIDING EDISI 11
Publisher : Seminar Nasional LP2M UNM

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

Abstract

Penelitian ini bertujuan untuk mendeskripsikan perbedaan pengelolaan keuangan di Universitas Negeri Makassar saat menggunakan sistem pengelolaan keuangan Satker dan setelah berubah menjadi sistem pengelolaan keuangan BLU. Variabel penelitian ini adalah Sistem Manajemen Keuangan, Satuan Kerja (Satker), dan Badan Layanan Umum (BLU). Teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Teknik analisis data dilakukan dengan analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa dengan adanya perubahan status keuangan berbasis BLU Keywords : Sistem Manajemen Keuangan, Satuan Kerja, Badan Layanan Umum
Analisis laporan keuangan untuk mengukur kinerja keuangan perusahaan pada PT Akbar Indo Makmur Stimec Tbk periode 2020-2021 Lidia Pratiwi; Wilisa Wilisa; Nurul Asyifa Qatrunnada; Hasriana Hasriana; Hariany Idris
Bata Ilyas Journal of Accounting Vol 4, No 2 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i2.1777

Abstract

Evaluating the financial performance of a company is important. This allows companies to measure and evaluate them so that they have a complete picture of the company's financial position. Financial statement analysis methods can be used to measure the financial performance of a company. The method of financial analysis includes several financial ratios such as liquidity, solvency, activity and profitability ratios. This study aims to determine the financial performance of PT Akbar Indo Makmur Stimec Tbk for the 2020-2021 period. Using the ratio of liquidity, solvency, activity and profitability. According to the results of this study, PT Akbar Indo Makmur Stimec Tbk is represented by a rate that fluctuates every year due to an increase or decrease in items in the financial statements such as sales, inventory, and profit.
Mengukur Kinerja Keuangan pada PT Aneka Gas Industri Menggunakan Analisis Laporan Keuangan Rafly Hasanuddin; Muhammad Zaky Athari Ihsan; Irwan Pratama; Reynaldo Tandean; Hariany Idris
Bata Ilyas Journal of Accounting Vol 4, No 2 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i2.1793

Abstract

To choose the monetary presentation of PT. Aneka Gas Industri Tbk utilizes the proportion of liquidity, the proportion of dissolvability and the proportion of productivity for the period 2020- 2021 which is the reason for this test. The exploration configuration used in this test is to explain quantitatively, especially the data obtained from the exploration test population and dissected with a measurable strategy used and afterward described. From the conversation above, it very well may be presumed that PT. Aneka Gas Industri Tbk organization requires an investigation of the proportions, for instance, the proportion of liquidity, the proportion of solvency and the proportion of profitability in order to give an idea of the associations capacity to pay commitments, the capacity to pay the commitments ensured by the guaranteed resources and the capacity to acquire benefits. In light of the assessed extent of liquidity, one might say that the money claimed by PT. Aneka Gas Industri Tbk doesnt yet have the choice to pay its brief commitments. From the estimation results using the solvency proportion, one might say that the organization can pay the obligations guaranteed by its resources. The consequence of calculating the proportion of productivity might say that can be said that the organization must choose between limited options to create a gain. From the assessment results, it will in general be associated that the financial execution with PT. Aneka Gas Industri Tbk doesnt suggest that the association doesnt have the choice to deal with its assets appropriately. This should be visible from the decreasing proportion of liquidity, the increasing proportion of solubility, and the decreasing proportion of productivity.
Rasio Likuiditas dalam Menaksir Kapasitas Financial pada PT. Indofood Sukses Makmur Afifah Afifah; Yasmir Yasmir; Nurul Sabani; Devita Natalia; Hariany Idris
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.1807

Abstract

The purpose of this research is to gain knowledge about the company's financial capabilities related to PT. Indofood Sukses Makmur, Tbk by utilizing a financial ratio measurement tool and referring to the type of liquidity ratio for 2019 to 2020. The results of this study cannot be separated from the research technique itself, observers use historical data from the company's annual financial statements. The shape of this research is descriptive quantitative research, which refers to the direct processing by observers of the annual financial report data obtained from PT. Indofood Sukses Makmur, Tbk for the period 2019 to 2020. The results of the study illustrate that by using a liquidity ratio measuring instrument, PT. Indofood Sukses Makmur, Tbk, with reference to the Current Ratio and Quick ratio, describes the financial condition in a very good and good condition. Meanwhile, for the company's cash ratio, it describes the company's poor condition in paying off its short-term debt by using the company's cash funds.
Exploring Financial Risk Management: A Qualitative Study on Risk Identification, Evaluation, and Mitigation in Banking, Insurance, and Corporate Finance Idris, Hariany
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.651

Abstract

This qualitative literature review explores financial risk management practices across banking, insurance, and corporate finance sectors. The research aims to analyze existing scholarly works to gain insights into risk identification, evaluation, and mitigation strategies. The methodology involves a comprehensive literature search using academic databases such as PubMed, JSTOR, Scopus, and Google Scholar. Inclusion and exclusion criteria are applied to filter relevant sources, and data collection involves reading and critically appraising each selected source. Thematic analysis is employed to identify key findings, themes, and theoretical frameworks. The synthesized findings reveal the importance of risk identification as a fundamental step in effective risk management, encompassing various risks such as credit, market, liquidity, operational, and systemic risks across different sectors. Risk evaluation techniques, including quantitative methods such as value-at-risk modeling and scenario analysis, are crucial for assessing risk impact and likelihood. Risk mitigation strategies, such as financial derivatives, reinsurance, and corporate governance mechanisms, are essential for minimizing risk exposure and enhancing organizational resilience. Challenges such as cybersecurity threats, regulatory complexities, and climate change risks present significant obstacles to risk management. The study highlights the need for integrated risk management approaches that consider emerging threats and uncertainties, promote regulatory cooperation, and leverage technological innovations. The findings contribute to advancing theoretical frameworks and informing practical strategies for effective risk management across industries.
Analisis Tingkat Profesionalisme dan Perkembangan Karir Alumni Jurusan Ilmu Akuntansi Perguruan Tinggi Negeri Idris, Hariany; Samsinar, Samsinar; Syachbrani, Warka
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2023 : PROSIDING EDISI 6
Publisher : Seminar Nasional LP2M UNM

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

Abstract

Abstrak. Penelitian ini bertujuan untuk menganalisis tentang pengetahuan dan pemahaman tentang sudut pandang dalam pemilihan jenjang kualitas mahasiswa jurusan akuntansi perguruan tinggi negeri. Penelitian ini merupakan penelitian kuantitatif dengan unit analisis adalah Alumni Jurusan Ilmu Akuntansi Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar. Penelitian dilakukan selama tiga bulan, mulai dari pengumpulan data yang ada hingga observasi langsung di lapangan. Penelitian ini menghasilkan penemuan yang menarik diantaranya adalah sebagian besar alumni berkeinginan bekerja dibidang pemerintahan, namun pada kenyataannya sebagian besar bekerja sebagai karyawan swasta. Terkait dengan kesesuaian bidang ilmu, alumni pada umumnya bekerja sesuai dengan bidang yang dipelajari dan jurusan yang ditempuh selama pendidikan. Selanjutnya, penelitian ini juga mendapatkan gagasan alumni untuk meningkatkan praktek kerja lapangan di perusahaan/instansi pemerintah serta kemampuan bahasa inggris, kemampuan komputer dan praktek spesifik jurusan. Kata Kunci: Akuntansi, Alumni, Karir, Profesionalisme
Analysis of Cooperative Health Level at Mallomo Jaya Abadi Makassar Saving and Loan Cooperative Mahmuda, Asriyani; Idris, Hariany; Nuraisyiah, Nuraisyiah
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.v6i2.14598

Abstract

The aim of this research is to analyze the health level of cooperatives in the Mallomo Jaya Abadi Makassar Savings and Loans Cooperative (KSP) for the 2020-2022 period. An assessment of the condition of the cooperative resulted in the predicates of being healthy, quite healthy, under supervision, and under special supervision. This research method is descriptive with a quantitative approach. The research data used are the financial reports of KSP Mallomo Jaya Abadi Makassar, especially the balance sheet and reports on the calculation of remaining operating results. The data collection techniques used were documentation and interviews. The data analysis technique is carried out by data reduction, data analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and SMEs No. 06/Per/Dep.06/IV/2016, and drawing conclusions. The research results show that the health level of the Mallomo Jaya Abadi Makassar Savings and Loans Cooperative in 2020 is predicted to be 'Under Supervision', with a total score of 53.20. In 2021, the title was 'Under Supervision', with a total score of 58.20. In 2022, the title is 'Under Supervision' with a total score of 64.15. With a total score of 58.51, the predicate is 'Under Supervision'.
Pengaruh Profitabilitas Dan Leverage Terhadap Bond Rating Gunawan, Ichtiar; Sahade, Sahade; Idris, Hariany
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.14806

Abstract

Riset ini untuk menentukan dampak dari profitabilitas dan leverage pada peringkat obligasi perusahaan LQ-45 yang tercatat di Bursa Efek Indonesia (BEI). Faktor-faktor renungan ini adalah: (l) Peringkat obligasi merupakan variabel (Y (2) profitabilitas dan leverage merupakan variabel (X) dengan jangka waktu 3 tahun, maka diambil 39 pengujian dengan menggunakan strategi pengujian purposive. tampak bahwa (1) profitabilitas dan leverage pada saat yang sama memiliki dampak yang sa,a pada peringkat obligasi (2) profitabilitas memiliki pengaruh positif pada peringkat obligasi (3) leverage memiliki pengaruh negatif penting pada peringkat obligasiThis research is to determine the impact of profitability and leverage on the rating of LQ-45 corporate bonds listed on the Indonesia Stock Exchange (IDX). The factors for this reflection are: (l) Bond rating is a variable (Y (2) profitability and leverage is a variable (X) with a period of 3 years, so 39 tests are taken using a purposive testing strategy. It appears that (1) profitability and leverage at the same time have the same impact on bond ratings (2) profitability has a positive effect on bond ratings (3) leverage has an important negative effect on bond ratings
Co-Authors Abdul Rijal Adiaksa, Harvan Afifah Afifah Ahsani Paramita Aisyah, Nien Artezy Almasita Andi Faisal, Andi Andi Miftahul Jannah, Andi Miftahul Andriyani Andriyani Angriani, Zul Anwar, Akifah Fikriah Arifin Arifin Arisa Ranteallo Aryati Arfah Ashar, Anita Asri, Rahmatul Azis, Fajriani Azisah, Andi Nurul Baharuddin Semmaila Baharuddin, Muhammad Rezha Bahrun, Sultan Adam Br. Ginting S, Chris Dayanti Dayana, Mashita Devita Natalia Dunakhir, Samirah Edhy, Ikram Fauziah, Andi Fatimah Azzahrah Fitri Wulandari Fitriani, Nurul Ginting, Chris Dayanti Br. Gunawan, Ichtiar H. Abdul Rijjal Hadrianti, Siska Hajrah Hamzah Hamda, Helmia Nursyaqila HASRIANA HASRIANA Hasyim, Sitti Hajerah Hidayat, Fadhil Indra Nur Aini Irawan, Della Sinta Irwan Pratama Karmila Karmila Latif, Asrianti A. Leonardo Manase Lidia Pratiwi M. Ridwan Tikollah Mahmuda, Asriyani Manase, Leonardo Masnawaty Sangkala Muhammad Anwar Kadir Muhammad Azis Muhammad Azis Muhammad Zaky Athari Ihsan Mukhammad Idrus Musdalifa Musdalifa Mushoddiq Rahman, Ahmad Nashiruddin Mustafa, Nurul Nabilah Mustahar, Lutfiah Amalia Nabil S, St. Nur Qanita Zahiyah Nabilah Nur Rizqikah Nur Afiah Nur Afiah, Nur Nur Eny P. Nurafni Oktaviyah Nuraisyiah Nuraisyiah, Nuraisyiah Nurhidaya, A. Nurhidayah Nurhidayah Nurhidayat Nurhidayat Nuriah, Shinta Nurjanna Nurjanna Nurnajamuddin, Mahfud Nurrahmah, Andi Tenrisau Nurul Asyifa Qatrunnada Nurul Sabani Nurzalsabilah Pabisangan, Valent Pratika, Ayu Pratiwi, Fadilah Rafly Hasanuddin Rahmat, Riska Resky AN, Kiki Ananda Reynaldo Tandean Ricky Setiawan Rifai, Tri Akbar Rijal, Abdul Rizqikah, Nabilah Nur Ryketeng, Masdar S, Masnawati Sahade Sahade Salehuddin Salehuddin Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Sari, Gina Puspita Sarwinda, Siti Siradjuddin, Suharti Sitti Hadijah Bakkarang Sri Rahmadhani Sumule, Irene Imanuela Syam, Selvina Syam, Selvira Utami, Indah Hajar Warka Syachbrani Wilisa Wilisa Wulan A, A. Bidari Chandra Yasin, St. Fatima Yasmir Yasmir Yusuf, Muh. Silmi Kaffa Yusuf, Syifa Irtiyah Zam Ichwan, Naila Syam