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All Journal Journal of Business & Banking Jurnal Mirai Management Hasanuddin Economics and Business Review IJoLE: International Journal of Language Education Jurnal Office SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana ACCOUNTHIK : Journal of Accounting and Finance Jurnal Eduscience (JES) Jurnal Sains Riset Business Management Journal Program Studi Manajemen Jurnal Sosial Humaniora Sigli Jurnal Penelitian Ekonomi Akuntansi (JENSI) PINISI Discretion Review Paulus Journal of Accounting (PJA) Economics and Digital Business Review REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Pinisi Business Administration Review Edunomia : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Formosa Journal of Multidisciplinary Research (FJMR) Economic Reviews Journal Seminar Nasional Pengabdian Kepada Masyarakat Indonesian Journal Of Educational Research and Review Worksheet : Jurnal Akuntansi JURNAL PARADIGMA: Journal of Sociology Research and Education Indonesian Journal of Fundamental Sciences Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Economic Education and Entrepreneurship Studies 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) Journal of Social Science and Business Studies Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal VISA: Journal of Vision and Ideas Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal Economic Business Innovation Almufi Jurnal Sosial dan Humaniora Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Jurnal Ilmiah Manajemen Dan Kewirausahaan Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Edumaspul: Jurnal Pendidikan
Dunakhir, Samirah
Fakultas Ekonomi, Universitas Negeri Makassar
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The Effect of Company Size on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange Banggu, Hafrida; Dunakhir, Samirah; Hamzah, Hajrah
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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

Abstract

This study aims to determine whether the effect of company size  on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is pharmaceutical companies listed on the Indonesia Stock Exchange, while the sample in this study consists of 11 companies listed on the Indonesia Stock Exchange and published complete financial statements during the 2019-2021 period. The results of this data analysis study show that a simple linear regression test shows that a constant value of 10,193 means that if the size of the company is zero, then accounting conservatism in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021 is 10,193. The regression coefficient value of 0.937 means that if the company size variable increases by 1%, accounting conservatism in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange increases by 0.937. The results of the t-test obtained a sig value of 0.000 < 0.05, so it can be concluded that the size of the company has a significant effect on accounting conservatism in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The results of coefficient determination get a value of 0.387 / 38.7 percent, this means that the size of the company has a contribution or influence on accounting conservatism in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 by 38.7 percent.
The Effect of Providing Reinforcement on Learning Motivation in Class XI Accounting at SMKN 1 Polewali Sri Wahyuni; Samirah Dunakhir; Abdul Rijal
Edumaspul: Jurnal Pendidikan Vol 7 No 2 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v7i2.6939

Abstract

This study aims to determine the effect of giving reinforcement skills by teachers on learning motivation in Financial Accounting in class XI Accounting at SMKN 1 Polewali. The variables in this study are reinforcement skills as the independent variable and learning motivation as the dependent variable. The population in this study were all 64 students in class XI Accounting at SMKN 1 Polewali for the 2022/2023 period, while the sample in this study was taken using a purposive sampling technique with a sample of 35 students. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive statistical analysis, instrument testing, and hypothesis testing using SPSS Version 25. Based on the results of the data analysis that has been carried out, a simple linear regression equation model is obtained Y'=31.128+0.440X, which means that each addition of 1 skill value gives reinforcement, then student learning motivation in financial accounting subjects increases by 0.440. From the results of the analysis of the coefficient of determination (r2) it was obtained that the value of r2 = 31.4%, which means that reinforcement skills contribute 31.4% to student learning motivation and the remaining 68.6% is influenced by other factors. While the results of the t-test analysis obtained a significant value of 0.000 <0.05, which means that the skill to provide reinforcement has a positive and significant effect on student learning motivation, thus the hypothesis is "accepted".
Feasibility Analysis of Clove Farming Indan, Agnes; Idrus, Mukhammad; Dunakhir, Samirah
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 2 (2025): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i2.3648

Abstract

This study aims to evaluate the financial feasibility of clove farming in Lalonaha Village, Wolo District, Kolaka Regency. A descriptive quantitative approach was employed using primary data collected through interviews and documentation from 11 clove farmers. The analysis focused on production costs (fixed and variable), revenues, and profits, applying three key feasibility indicators: Revenue-Cost Ratio (R/C), Benefit-Cost Ratio (B/C), and Profit-Loss (L/R) analysis. The results show that clove farming in the study area is financially viable, with an R/C ratio of 23.19, a B/C ratio of 22.19, and an average annual profit of IDR 72,494,606 per farmer. These findings indicate that clove farming provides substantial returns relative to production costs and can be further developed as a sustainable agricultural enterprise. The study contributes to the literature on smallholder plantation economics by providing empirical evidence on the profitability of clove farming in Southeast Sulawesi, Indonesia.
Cash Flow Statements and Its Impact On Firms Valur Dunakhir, Samirah
Pinisi Business Administration Review Volume 5 Nomor 1, March 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pbar.v5i1.44319

Abstract

The research tries to explain the Cash Flow Statements and its impact on Manufacturing Firm Value Listed on the Indonesian Stock Exchange. The population in this study are all manufacturing companies in the sub-sector of various industries and consumer goods industries listed on the Indonesia Stock Exchange. The sampling method in this research is purposive sampling resulting a sample size of 120 in a period of 3 years 2018 to 2020. The data collection technique uses documentation techniques. Descriptive statistical analysis data, simple linear regression analysis, coefficient of determination test and t test are the method for data analyzing. The analysis results shows that there are significant effect of operating cash flow statements and investment cash flow statements on firm value, but there is no effect of the statements of cash flows funding on firm value. Based on the results of research on operating cash flow reports and investment cash flow reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2018 - 2020 period, the firms’ value using Tobins'Q is getting better every year. However, the funding cash flow reports shows that the firms’ value is getting worse every year.
Analisis Sistem Pengendalian Internal atas Persediaan Barang Dagang pada CV. Surya Cemerlang di Kota Makassar Ariyani, Fadila; Azis, Muhammad; Dunakhir, Samirah
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 4 No. 1 (2026): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v4i1.798

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian internal atas persediaan barang dagang pada CV. Surya Cemerlang di Kota Makassar. Objek yang diteliti dalam penelitian ini adalah sistem pengendalian internal. Penelitian ini berfokus pada sistem pengendalian internal persediaan barang dagang pada CV. Surya Cemerlang di Kota Makassar. Data yang dikumpulkan pada penelitian ini dilakukan melalui dokumentasi dan wawancara. Metode analisis data yang digunakan adalah deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa penerapan sistem pengendalian internal atas persediaan barang dagang pada CV. Surya Cemerlang Makassar belum sepenuhnya efektif berdasarkan komponen pengendalian internal menurut Committee of Sponsoring Organization of the Treadway Commission (COSO) karena komponen lingkungan pengendalian dan aktivitas pengendalian belum dijalankan secara optimal. Namun, komponen penaksiran risiko, informasi dan komunikasi, serta pemantauan sudah dijalankan oleh CV. Surya Cemerlang Makassar secara optimal.
Pengelolaan Badan Usaha Milik Desa (BUMDes) Wisata Alam Sulili di Desa Baebunta Kecamatan Baebunta Kabupaten Luwu Utara Herlinda, Rhesky; Dunakhir, Samirah; Idris, Hariany
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.12526

Abstract

This study aims to analyze the implementation of the management system at BUMDes Wisata Alam Sulili in Baebunta Village, Baebunta District North Luwu Regency. The population in this study is BUMDes Wisata Alam Sulili and the sample in this study is the BUMDes administrators and managers who participate in managing BUMDes. The data collection techniques used in this study are observation, interviews, and documentation. The data analysis technique used in this study is Qualitative Descriptive. The results of this study indicate that the management process of the Village-Owned Enterprise (BUMDes) in Baebunta Village, starting from the Planning, Observation, Business Type Arrangement, Maintenance, and Results Report stages, has not been fully carried out based on the principles of BUMDes management according to Government Regulation Number 11 of 2021. Furthermore, the stage of reporting the results of BUMDes in Baebunta Village is not yet open or transparent to the community, so it is necessary to improve the aspect of financial accountability in managing its business units. For future researchers who will conduct research on the same topic, it is recommended to conduct a more in-depth study and add research variables so that the results can be compared with those found in previous studies.
Pengaruh Green Accounting terhadap Nilai Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2023 Putra Nur Kaimuddin; Hariany Idris; Samirah Dunakhir
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6799

Abstract

This study focuses on examining the extent to which the implementation of green accounting affects firm value in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2023 period. The variables used include: (1) firm value as the dependent variable (Y), measured using the Price to Book Value (PBV) ratio, and (2) green accounting as the independent variable (X), assessed based on the results of the Corporate Performance Rating Program in Environmental Management (PROPER). The population of this study consists of all pharmaceutical sector issuers listed on the Indonesia Stock Exchange in 2023, totaling 13 companies. From this population, 5 companies were selected as samples using a purposive sampling method based on specific criteria. Data were collected through documentation of the companies’ annual reports and sustainability reports. The data analysis stages included classical assumption tests to ensure the validity of the model, followed by simple linear regression analysis and hypothesis testing using SPSS version 31 software. The data processing results indicate that the green accounting variable has a significance level of < 0.001, which is below the 0.05 threshold, with a calculated t-value of 6.754. This indicates that the implementation of green accounting has a positive and significant effect on firm value. Thus, the first research hypothesis (H1) is accepted.
Pengaruh Struktur Modal Terhadap Profitabiltas Pada Perusahaan Sektor Pertambangan Sub Batubara yang Terdaftar BEI Periode 2021-2023 Sulistia; Idris, Hariany; Dunakhir, Samirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1480

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Asset Ratio terhadap Return on Asset pada perusa­haan pertambangan sub batubara yang terdaftar di BEI periode 2021-2023, menganalisis pengaruh Debt to Equity Ratio terhadap Return on Asset pada perusahaan pertam­bangan sub batubara yang terdaftar di BEI periode 2021-2023, menganalisis pengaruh Debt to Asset Ratio dan Debt to Equity Ratio secara simultan terhadap Return On Asset pada perusahaan pertambangan batubara yang terdaftar di BEI periode 2021-2023. Populasi penelitian ini adalah perusahaan subsektor batubara yang terdaftar di Bursa Efek Indonesia sebanyak 30 perusahaan, sedangkan sampel peneli­tian sebanyak 15 perusahaan yang dipilih dengan tek­nik purposive sampling. Analisis data meng­guna­kan anali­sis regresi linear berganda dengan bantuan SPSS 29. Hasil penelitian menunjukkan bahwa Struktur modal Debt to Asset Ratio berpengaruh negatif signifikan terhadap Profita­bilitas (Return on Asset), Sruktur modal Debt to Equity Ratio berpengaruh positif signifikan terhadap profi­ta­bilitas, serta secara simultan Debt to Asset Ratio dan Debt to Equity Ratio berpengaruh signifikan terhadap Profitabi­litas (Return on Asset). Hal ini menun­juk­kan bahwa struktur modal sangat memengaruhi kemampuan perusahaan dalam menghasilkan laba. Tingginya DAR menurunkan profita­bilitas karena beban utang yang besar, sementara DER yang dikelola dengan baik justru mening­katkan profitabilitas. Secara keseluruhan, perusa­haan perlu menyeimbangkan penggunaan utang agar kinerja keuangan tetap optimal.
Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Di Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Periode 2020-2024 Nurfadjriani Bahar; Hariany Idris; Samirah Dunakhir
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8443

Abstract

This analyze the Influence of Good Corporate Governance and Corporate Social Responsibility on Company Value in the Basic and Chemical Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. The variables of this study are Good Corporate Governance (X1) which is measured using Managerial Ownership, while the Corporate Social Responsibility variable (X2) is measured by the Corporate Responsibility Disclosure Index and the Company Value variable (Y) is measured by Price to Book Value. The population of this study is 85 basic and chemical industry sector companies listed on the IDX in 2020-2024 while the sample is 13 companies taken using a purposive sampling technique. Quantitative data analysis techniques used are descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) based on the t-statistical test, the GCG value obtained is t count 5.306 with a significance value of 0.000 <0.05. This shows that managerial ownership has a significant effect on company value so that H1 is accepted, (2) based on the t-statistic test, the corporate social responsibility value obtained is t count 5.377 with a significance value of 0.000 < 0.05.
Analisis Akuntabilitas Dan Transparansi Pengelolaan Keuangan Dana Desa: Studi Di Desa Tellulimpoe, Kec. Marioriawa, Kab. Soppeng Farida Nurhasanah; Samirah Dunakhir; Masdar Ryketeng
Bongaya Journal of Research in Accounting (BJRA) Vol. 9 No. 1 (2026): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v9i1.952

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan dana desa di Desa Tellulimpoe, Kecamatan Marioriawa, Kabupaten Soppeng. Metode yang digunakan adalah kualitatif deskriptif dengan pengumpulan data melalui dokumentasi, dan wawancara dengan pengelola serta masyarakat desa terkait pengelolaan dana desa. Analisis dilakukan berdasarkan ketentuan Permendagri Nomor 20 Tahun 2018. Hasil penelitian menunjukkan bahwa aspek akuntabilitas telah diterapkan melalui pembuatan laporan keuangan secara rutin, keterlibatan masyarakat dalam proses perencanaan dan pengawasan, serta keberadaan badan pengawas yang menjalankan fungsi pengawasan, sementara dari sisi transparansi laporan disusun dan disampaikan secara periodik serta dapat diakses oleh masyarakat, meskipun akses terhadap informasi bagi masyarakat umum masih perlu ditingkatkan agar lebih terbuka dan efektif. Secara keseluruhan, pengelolaan dana desa di Tellulimpoe telah mencerminkan prinsip-prinsip tata kelola keuangan yang baik, namun tetap membutuhkan peningkatan dalam aspek keterbukaan informasi agar pengelolaan tersebut semakin akuntabel dan transparan sesuai dengan harapan.
Co-Authors A. M. Syukur Hidayatullah Abduh, Amirullah Abdul Rijal Abdullah, Faiz Asrori Abdullah, Muh. Ridwan Rafi Al Ansari, Andi Khafifah Khairun Aldayanti, Nur Alfairus, Muh. Qodri Alisa Misran Amaliah, Mufidah Amaliah, Musdalifah Aminuddin, Andi Nurannisa Putri Amiruddin Tawe Andani, Wanda Annisa Fitri Ramadani Anwar Ramli Anwar Rauf Anwar, Azwar Ardhiyah Regita Iriani Ariyani, Fadila Asrawati, Dini Asrianto Asrianto Aulia Fahrunnisaa Ichwan Auliyah, Ayu Ayu Auliyah Azis, Fajriani Azwar Anwar Banggu, Hafrida Basri Bado Basri Bado, Basri Citra Sahari Safri Dahlan, Lukman Dhiyaulrizq, Ghina Azhzhahra Diawanti H, Ilya Amalia Diawanti, Ilya Amalia Dini Asrawati Erianty Nurul Farhan Dwinanda Hanisyahputra Farida Nurhasanah Fauzia, Annisa Febriana, Triah Fikri Haikal Fitriani Fitriani Fitriyani, Nurleli Hamidah Muslimah Hamzah, Hajrah Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Herlinda, Rhesky Indah Permatasari Indan, Agnes Isnawati Osman Izmi, Suci Rabiatul Janna, Harisatul Jayadi, Karta Jusrawati jusrawati, jusrawati M. Ridwan Tikollah Masnawaty Sangkala Masri, Alifiah pratiwi Moh Nurisno Kurniawan Muchtar, Nur Fadilah Muh. Ichsan Ali Muhammad Azis Muhdsan, Mudhi'ah Mukarramah, Hilwiatul Mukhammad Idrus Musdalipa Musdalipa Mustafa, Nurul Nabilah Mutmainna AM, Andi Muarija muttaqinah, Andi Ratu Nining Purwanti Nining Purwanti, Nining Noviala, Arni Nur Afiah Nur Afiah Nur Afiah, Nur Nurafni Oktaviyah Nuraisyiah Nurfadjriani Bahar Nurhidayat Nurhidayat Nuriah, Shinta Nurrahmah, Andi Tenrisau Pratiwi, Fadilah Purnama Sari Putra Nur Kaimuddin Putri Yanti Putri, Anisa Nabila Ramlan Mahmud Rara Ariani Reformyanti, Sitti Fajrunnisa Rijal, Abdul Rismawati, Mayada Romansyah Sahabuddin Ryketeng, Masdar S, Masnawaty Safutri, Rezi Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputri, Adytia Meilyana Senolangi, Ernawati Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sri Wahyuni Sri Wahyuni Suci Aulia Salsabilah Usri Sugeng Santoso Sulistia Wahab, M. Salehuddin Wahab, Muhammad Salehuddin Warka Syachbrani Yudistira, A Muhammad Arya Yudistira, Andi Muhammad Arya Yuliah Ilham, Zuhalwah Yuniar, Sri Zaimar , Fina Ruzika Zaimar, Fina Ruzika