Article Per Year (5 Year)
p-Index From 2021 - 2026
10.007
P-Index
This Author published in this journals
All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Journal of Business & Banking Hasanuddin Economics and Business Review Jurnal Office BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Sosial Humaniora Sigli Jurnal Manajemen Paulus Journal of Accounting (PJA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN JUSTIAN - Jurnal Sistem Informasi Akuntansi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Akuntansi AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah EKONOMIKA45 Jurnal Pengabdian Masyarakat Akademisi Seminar Nasional Pengabdian Kepada Masyarakat JURNAL PARADIGMA: Journal of Sociology Research and Education Journal of Artificial Intelligence and Digital Business Journal of Economic Education and Entrepreneurship Studies Bata Ilyas Journal of Accounting Accounting Information System, Taxes, and Auditing Journal (AISTA) Amkop Management Accounting Review (AMAR) 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 Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Atestasi : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Mukhammad Idrus
Unknown Affiliation
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 74 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 74 Documents
Search

 4   5   6   7   8 
Analisis Metode CAMEL Dalam Menilai Tingkat Kesehatan Pada Bank Umum BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Fauziah, Andi Fatimah Azzahrah; Idris, Hariany; Idrus, Mukhammad
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8587

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Bank BUMN periode 2020 - 2023. Variabel penelitian ini adalah Tingkat Kesehatan Bank sebagai Variabel Y dan Metode CAMEL sebagai variabel X. Populasi penelitian ini adalah subsektor perbankan BUMN yang masuk di Bursa Efek Indonesia tahun 2020-2023, sedangkan sampel penelitian ini adalah BMRI, BBNI, BBRI dan BBTN dengan teknik sampel Sampling Jenuh. Pengumpulan data dengan menggunakan teknik dokumentasi. Analisis data bersifat deskriptif kuantitatif dengan melibatkan pengolahan data laporan keuangan tahunan dari bank-bank BUMN periode 2020-2023 dengan pendekatan CAMEL menggunakan rasio-rasio keuangan terkait dan dinilai dengan bobot peringkat komposit tingkat kesehatan bank. Hasil penelitian menunjukkan sepanjang periode 2020-2023 tingkat kesehatan bank BUMN dengan pendekatan CAMEL berada predikat “Sehat” mencerminkan bahwa bank mampu mengatasi pengaruh negatif kondisi perekonomian dan industri keuangan yang terjadi di suatu periode.   Kata Kunci: metode CAMEL, tingkat kesehatan bank.
Pengaruh Lingkungan Keluarga terhadap Minat Menjadi Guru pada Mahasiswa Prodi Pendidikan Akuntansi FEB UNM Aminuddin, Andi Nurannisa Putri; Tikollah, M. Ridwan; Azis, Fajriani; Idrus, Mukhammad; Dunakhir, Samirah
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 5 No. 1 (2024): (JUNI 2024) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v5i1.8685

Abstract

Tujuan dari dijalankannya penelitian berikut adalah guna mengetahui bagaimana pengaruh lingkungan keluarga terhadap minat menjadi seorang guru mahasiswa Program Studi Pendidikan Akuntansi Universitas Negeri Makassar dibawah Fakultas Ekonomi dan Bisnis. Pengujian hipotesis dan pengujian instrumen merupakan metodologi penelitian yang digunakan. Uji validitas dan reliabilitas termasuk dalam pengujian instrumen, sedangkan uji t, koefisien determinasi, analisis regresi linier sederhana, sekaligus penggunaan analisis korelasi pearson product moment termasuk dalam pengujian hipotesis. Berdasarkan hasilnya, model persamaan regresi linier sederhana Y = 8,162 + 0,821X menunjukkan bahwa minat menjadi guru akan meningkat sebesar 0,821 setiap penambahan nilai lingkungan keluarga. Sedangkan uji korelasi product moment menghasilkan nilai korelasi kategori kuat sebesar 0,622 yang menunjukkan adanya hubungan yang kuat antara lingkungan keluarga dengan keinginan menjadi guru. Pengujian koefisien determinasi menghasilkan nilai r2 = 0,387 atau 38,7 persen. Hal ini menunjukkan bahwa 61,3 persen minat menjadi guru dipengaruhi oleh faktor lain, sedangkan 38,7 persen minat menjadi guru mendapat pengaruh dari nilai lingkungan keluarga.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Mutmainnah, Andi; Sahade, Sahade; Idrus, Mukhammad
Jurnal Sistem Informasi Akuntansi Vol. 5 No. 1 (2024): Periode Maret 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v5i1.2430

Abstract

This study aims to analyze the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange for 2018-2021 as measured by the Financial Ratios of Liquidity, Solvency, and Profitability. The variable of this research is Financial Performance. The population of this study is all transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, totaling 31 companies. At the same time, the sample in this study was 6 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) which were taken using the Purposive Sampling technique. Data collection was carried out using the documentation technique. The data analysis method used is qualitative, using financial ratio numbers. The results of this study indicate that Financial Performance as measured using (1) Liquidity ratios measured by the current ratio of the average company has increased, the highest and meets industry ratio standards is the company BIRD (242%). (2) Solvency ratio measured by debt to asset ratio on average has increased and decreased, the lowest and meets the industry ratio standard is BIRD company (22%). (3) Profitability ratio measured by net profit margin on average has increased and decreased, the highest and meets the industry ratio standard is BLTA company (30%).
Pengaruh Penerapan Green Marketing dan Green Trust Terhadap Pembelian Ulang Produk Idrus, Mukhammad; Serang, Serlin; Ramlawati, Ramlawati
Jurnal Manajemen dan Bisnis Indonesia Vol. 9 No. 1 (2023): Edisi Bulan Juni
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v9i1.456

Abstract

Meskipun penelitian tentang perilaku konsumen semakin meningkat, namun masih sedikit penelitian yang dapat dilakukan untuk mengetahui pengaruh green marketing terhadap green trust, dan niat beli ulang dalam pemilihan produk air minum dalam kemasan (AMDK). Oleh karena itu, dengan menggunakan data dari 100 konsumen AMDK di Kota Makassar, penelitian ini mengkaji hubungan tersebut. Empat hipotesis diajukan, baik untuk melihat hubungan langsung maupun tidak langsung. Hasil penelitian menunjukkan bahwa hubungan antara green marketing dan pembelian kembali tidak signifikan. green marketing mampu meningkatkan green trust, green trust mampu memberikan dampak positif terhadap pembelian ulang produk, dan green marketing mampu meningkatkan pembelian kembali produk air minum dalam kemasan melalui green trust. Kajian ini dapat membantu perusahaan dalam mengembangkan inovasinya terkait penerapan green marketing terkait dengan peningkatan pembelian ulang produk. Secara praktis, temuan ini dapat dilakukan untuk meningkatkan keuntungan perusahaan dan citra perusahaan dalam mendukung gerakan ramah lingkungan dalam memenuhi tuntutan dan keinginan pelanggan
Governing of Village Fund in South Sulawesi Dunakhir, Samirah; Idrus, Mukhammad
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 1, 2021
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i1.2734

Abstract

This study aims to contribute to the development of a village fund management model in South Sulawesi. To achieve the research objectives, data collection was carried out by collecting secondary data and conducting follow-up interviews in sample villages in South Sulawesi. The analysis data that used was the descriptive qualitative analysis. The results showed that the stages in managing village funds in several villages in South Sulawesi Province had generally been carried out well. However, several obstacles are still faced by implementers in the village. Communication is one of them. Another factor that has the potential to become an obstacle in implementing the stages of village fund management is Competence. Based on the results of interviews with research informants, it was found that the backgrounds of village fund managers were mostly not in accordance with the fields that had to be handled. This in turn has an impact on the performance of the village fund managers.
Analisis Sistem Informasi Akuntansi dalam Pembayaran Klaim Kecelakaan Lalu Lintas Jalan pada PT. Jasa Raharja (Persero) Kantor Cabang Sulawesi Selatan Resky AN, Kiki Ananda; Idris, Hariany; Idrus, Mukhammad
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4496

Abstract

This study aims to analyze the accounting information system for traffic accident insurance claim payments at PT Jasa Raharja. The research method in this thesis uses a qualitative approach. Data in this study were collected using observation, interview, and documentation methods. The data analysis method uses descriptive analysis methods. The results of this study indicate that the accounting information system for claim payments at PT JASA RAHARJA can be said to be quite good, this is indicated by the organizational structure and related sections that have clear functions and sections, the documents used, and the procedures applied are in accordance with the SOP applicable to Jasa Raharja.
Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil dan Menengah Berdasarkan SAK EMKM Pada Usaha Aisyah Loundry Amalia Susanti, Sheka; Hariany Idris; Mukhammad Idrus
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.712

Abstract

This study aims to assist in the preparation of financial reports for the Aisyah laundry micro business based on SAK EMKM. The focus of this study is to find out how the preparation of financial reports is carried out by the Aisyah laundry micro business based on SAK EMKM. This research method is descriptive qualitative. Data obtained by conducting interviews, and documentation related to the problems studied.  The results of the study concluded that: the preparation of financial reports carried out by the Aisyah Laundry Micro Business is still very inconsistent with the EMKM SAK because the recording of financial reports carried out is not in accordance with the accounting cycle and does not have a single type of financial report that is in accordance with accounting standards. This shows that the Aisyah Laundry Micro Business has not been able to measure the level of financial performance of its business
PENYUSUNAN SISTEM PENCATATAN KEUANGAN PADA UD. METE MUBARAQ LOMBE Arif, Chaliza Alma; Idrus, Mukhammad; Hasyim, Sitti Hajerah
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 1 (2024): REMITTANCE JUNI 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no1.507

Abstract

This research aims to develop a simple bookkeeping system following existing business conditions at UD. Mete Mubaraq Lombe and prepare financial reports by SAK EMKM. The variables of this research are the preparation of bookkeeping and financial reports at UD. Mete Mubaraq Lombe. The data collection techniques used in this research are observation, interviews, and documentation. Data collection Data was collected using descriptive and qualitative techniques. This research describes and identifies business needs to create bookkeeping that suits business conditions and financial reports that comply with SAK EMKM. The results of this research are in the form of preparing or designing a bookkeeping system consisting of cash bookkeeping, accounts receivable book, credit purchase book, stock reports, and cost cards, as well as preparing financial reports in the form of profit and loss reports, financial position reports, and notes to financial reports in June 2022, which are by SAK EMKM, so that the report will provide information from the financial side that can be used as a reference in making business decisions.Penelitian ini bertujuan untuk menyusun sistem pembukuan sederhana sesuai dengan kondisi usaha yang ada pada UD. Mete Mubaraq Lombe serta penyusunan laporan keuangan yang sesuai dengan SAK EMKM. Variabel penelitian ini adalah penyusunan pembukuan dan laporan keuangan pada UD. Mete Mubaraq Lombe. Teknik Pengumpulan data yang dipakai dalam penelitian ini yaitu observasi, wawancara, dan dokumentasi. Pengumpulan data dilakukan dengan mengunakan teknik kualitatif deskriptif. Penelitian ini mengambarkan dan mengidentifikasi kebutuhan usaha guna menciptakan pembukuan yang sesuai dengan kondisi usaha serta laporan keuangan yang sesuai dengan SAK EMKM. Hasil Penelitian ini berupa penyusunan/Perancangan sistem pembukuan yang terdiri dari pembukuan kas, buku piutang, buku pembelian kredit, laporan stok barang dan kartu biaya serta penyusunan laporan keuangan berupa laporan laba rugi, laporan posisi keuangan dan catatan atas laporan keuangan pada bulan Juni 2022 yang sesuai dengan SAK EMKM sehingga dari laporan tersebut akan tersedia informasi dari sisi keuangan yang dapat digunakan sebagai acuan dalam pengambilan keputusan bisnis.
ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENERIMAAN KAS PADA PERUSAHAAN DAERAH AIR MINUM KOTA MAKASSAR Permatasari, Intan; Idrus, Mukhammad; Masnawaty, Masnawaty
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.512

Abstract

This research aims to analyze the internal control system of cash receipts at the Regional Drinking Water Company (PDAM) of Makassar City in accordance with the elements of internal control based on Mulyadi's theory. (2016). Data collection techniques include observation, documentation, and interviews. The research uses qualitative data analysis techniques with a descriptive approach. The research results indicate that the internal control system for cash receipts at the PDAM Makassar is functioning well, as it carries out several functions in the finance department, specifically the accounting verification section and the budgeting section. To create healthy practices, the forms used by the PDAM Makassar are already numbered and stamped as paid.Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal penerimaan kas pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar sesuai dengan unsur-unsur pengendalian internal pada teori Mulyadi (2016). Variabel dalam penelitian ini adalah sistem pengendalian intern penerimaan kas. Teknik pengumpulan data dengan cara observasi, dokumentasi dan wawancara. Penelitian menggunakan teknik analisis data kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa sistem pengendalian intern penerimaan kas pada PDAM Kota Makassar sudah berjalan baik dengan menyelenggarakan beberapa fungsi pada bagian keuangan yaitu pada bagian verifikasi akuntansi dan bagian anggaran. Untuk menciptakan praktik yang sehat formulir yang digunakan PDAM Kota Makassar sudah bernomor urut cetak dan sudah dibubuhi tanda lunas.
The Implementation of Green Accounting in Indonesia: A Case Study Dunakhir, Samirah; Idrus, Mukhammad; Afiah, Nur
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.106

Abstract

This research aims to analyze the application of green accounting at one of the state-owned enterprises in Indonesia. Green accounting is a concept that systematically integrates objects, transactions, or social events (humans) and environmental events (earth) to produce complete and useful accounting information. This presents a challenge for companies that utilize their profits to cover capital and costs but fail to allocate costs for environmental management and corporate social responsibility. We used documentation as the data collection method, with interviews serving as supporting data. The study employed a qualitative descriptive research approach, utilizing the content data analysis method. We can conclude that PT XYZ Indonesia has met some of the accounting standards based on the results of the five steps in implementing green accounting: identification, recognition, measurement, presentation, and disclosure of costs related to environmental management activities. However, certain stages of implementing green accounting, specifically the identification and disclosure of accounting policies, did not adhere to the existing standards. The urgency of this research lies in providing information about the application of green accounting, which can enhance companies' ability to mitigate environmental issues. The findings of this research will contribute to the development of knowledge and insight regarding green accounting. This is in accordance with one of Indonesia's national research priorities or focus areas, which is the green economy.
Co-Authors Afiah Mukhtar Ahmad Ainun Annisa Amalia Susanti, Sheka Amaliah, Wafiq Azizah Reski Aminuddin, Andi Nurannisa Putri Anandasari, Tasya Andriyani Andriyani Anwar, Azwar Anwar, Samsinar Anwar, SamsinarA Ardiansyah Ardiansyah Arif, Chaliza Alma Ashar, Anita Athiyah, Nikmatul Awaluddin Awaluddin Azis, Fajriani Azwar Anwar Dahlan, Lukman Diawanti H, Ilya Amalia Diawanti, Ilya Amalia Dunakhir, Samirah Estadebi Pagalla Fauziah, Andi Fatimah Azzahrah Fikri Haikal Fitriani Fitriani Gianina Ramdhani Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Husain, Mutia Rizky Yunus Intan Permatasari Irwandi Irwandi Irwandi Ismawati Ismawati M, Yuliana M. Ridwan Tikollah Makmur, Asra Warsita Masnawaty Sangkala Masnawaty, Masnawaty Miftahul Jannah Muchsidin, Feronica Fungky Muhammad Azis Muhammad Djabir D Muhammad Farid Muhammad Ridwan Mukhtar, Afiah Murdin Muchsidin Mutia Rizky Yunus Husain Mutmainnah, Andi Nikmatul Athiyah Nimra Nur Afiah Nur Afiah Nur Afiah, Nur Nur Arisah Nurafni Oktaviyah Nuraisyiah Nuraisyiah, Nuraisyiah Nurrahmadani, Aulia Suci NURUL HIDAYAH Nurul Hikmah K Pabisangan, Valent Pati, Visensa Chielmi Eka Pratama, Irwan Rahayu Alkam Ramlawati Ramlawati Regina Reski Amalia, A. Anggi Resky AN, Kiki Ananda Rosliyana Ryketeng, Masdar S, Masnawaty Safar, Awaluddin Sahade Sahade Saharuna Saharuna Salam, Karta Negara Saleh, Muhammad Farhan Sam, Andi Aliyyah Ramadhani Samsinar Samsinar Samsinar Sangkala, Masnawati Sangkala, Masnawaty Saputri, Adytia Meilyana Sari, Yuspita Serlin serang SF, Nadya Fadhilah. Sirajuddin , Suharti Siti Fatimah Siti Fatimah Siti Fatimah Sitti Hajerah Hasyim Sulkipli Sulkipli Thamrin Tahir Wafiq Azizah Reski Amaliah Warka Syachbrani Yuliah Ilham, Zuhalwah Yusuf , Yulia Yunita Yusuf, Dian Madinah Yusuf, Yulia Yunita Zaimar, Fina Ruzika