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<![CDATA[PERLAKUAN AKUNTANSI TANGGUNG JAWAB SOSIAL PERUSAHAAN UNTUK PENGEMBANGAN MASYARAKAT SEKITAR PT SEMEN TONASA ]]>
<![CDATA[Badollahi, Ismail]]>
<![CDATA[ Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako ]]>
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<![CDATA[This study aims to analyze the application and treatment of Corporate Social Responsibility (CSR) accounting in an effort to develop communities around companies in PT Semen Tonasa. Research data obtained from primary data and secondary data. Primary data in the form of direct interviews with the company and the community. While secondary data in the form of data obtained from the company's internal data. The method used is descriptive qualitative method. The results showed that the CSR comdev program implemented by PT Semen Tonasa has greatly helped the surrounding community and the community has felt the benefits and has been running effectively, but needs to be followed up on several programs that are still running without extra supervision from the company . The CSR accounting report originates from the current year's profit of 4% in accordance with the RUPS.]]>
<![CDATA[Time Budget Pressure, Kompleksitas Audit Dan Kualitas Audit ]]>
<![CDATA[Ismail Badollahi]]>;
<![CDATA[Andi Arman]]>;
<![CDATA[Abd Salam]]>;
<![CDATA[Linda Arisanti Razak]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 2 (2020): Juli ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v17i2.5269
<![CDATA[ABSTRACT The purpose of this study is to examine the effect of time budget pressure and audit complexity on audit quality. The population and sample of this study used all auditors KAP in Makassar City. Determination of the sample was selected by purposive sampling method with the criteria of respondents not limited by the position of auditors in KAP (partners, managers, seniors and auditor staff) so that all auditors who work in KAP can be respondents. Hypothesis testing uses multiple linear regression analysis. The analysis shows that time budget pressure has a negative effect on audit quality. However, audit complexity does not affect audit quality. This illustrates that if the auditor has time pressure in carrying out his work will have an impact on the decline in audit quality, but the complexity of the auditor's work if it does not have time pressure in carrying out the audit does not have an impact on the decline in audit quality. Keywords : Audit Complexity; Audit Quality; Time Budget Pressure ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh time budget pressure dan kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak terhadap penurunan kualitas audit. Kata Kunci : Time Budget Pressure; Kompleksitas Audit; Kualitas Audit]]>
<![CDATA[Does the Dividend Policy, Liquidity, Activity and Leverage Increases Corporate Value? (Evidence on the Jakarta Islamic Index) ]]>
<![CDATA[Idil Rakhmat Susanto]]>;
<![CDATA[Ismail Badollahi]]>;
<![CDATA[Wahyuni Wahyuni]]>;
<![CDATA[Nurhidayah Nurhidayah]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v14i2.10388
<![CDATA[This study aims to examine the effect of dividend policy, liquidity, activity, and leverage on companies listed on the Jakarta Islamic Index. The sample used is a balanced data panel in 16 manufacturing companies from 2014 to 2018. This study uses multivariate analysis with a random effect model as a testing model for the research sample. The results show that dividend and liquidity policies are able to increase firm value, this shows that companies with good dividend policies and benefits for various parties can have a positive impact on increasing corporate value as well as good liquidity which will certainly be a positive signal for investors and have a good impact company. Activity and Leverage have no effect on Firm Value, this is also evidence that inefficient activities will have an impact on poor company productivity, and very high leverage can also be a negative signal for investors because the company will be seen only in debt to carry out its activities]]>
<![CDATA[PENGARUH KOMPENSASI TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS PERDAGANGAN KOTA MAKASSAR ]]>
<![CDATA[Asmawana Asmawana]]>;
<![CDATA[H.A Muhiddin Daweng]]>;
<![CDATA[Ismail Badollahi]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 2, No 2 (2018): AGUSTUS 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v2i2.1951
<![CDATA[ASMAYANA, Tahun 2018, Pengaruh Kompensasi Terhadap Kinerja Pegawai Pada Kantor Dinas Perdagangan Kota Makassar, Skripsi Program Studi Manajemen Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Dibimbing oleh H. A. Muhiddin Daweng dan Ismail Badolahi. Penelitian ini bertujuan untuk menganalisa Pengaruh kompensasi terhadap kinerja pegawai pada kantor Dinas Perdagangan kota Makassar. Jenis Penelitian ini yang digunakan dalam penelitian adalah analisis deskriptif kuantitatif. Fokus penelitian ini meliputi apakah kompensasi berpengaruh terhadap kinerja pegawai. Penelitian ini dilakukan untuk mengetahui pengaruhnya kompensasi terhadap kinerja pegawai. Penelitian ini menggunakan teknik sampling jenuh, digunakan sampel sebanyak empat puluh responden pegawai kantor Dinas Perdagangan Kota Makassar. Data penelitian ini diperoleh dari kuesioner (primer). Hasil penelitian dari Regresi Linear Sederhana diperoleh Y = 19,051 + 0,263 hasil ini menunjukan bahwa kompensasi berpengaruh positif terhadap kinerja pegawai pada kantor Dinas Perdagangan Kota Makassar.]]>
<![CDATA[Efektivitas Sistem Akuntansi Manajemen, Sistem Pengendalian Manajemen dan Ketidakpastian Lingkungan dalam Mendukung Kinerja Manajerial ]]>
<![CDATA[Ismail Badollahi]]>;
<![CDATA[Idil Rakhmat Susanto]]>;
<![CDATA[Wahyuni Wahyuni]]>;
<![CDATA[Nurhidayah Nurhidayah]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v5i1.1672
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh sistem akuntansi manajemen, sistem pengendalian manajemen dan ketidakpastian lingkungan terhadap kinerja manajerial pada Perusahaan Daerah Air Minum (PDAM). Sampel dalam penelitian ini merupakan 30 karyawan PDAM dengan kualifikasi tertentu yang dianggap mampu merespon item survei. Teknik analisis data dilakukan melalui uji validitas dan reliabilitas untuk menguji kualitas data serta uji regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukan bahwa sistem akuntansi manajemen, sistem pengendalian manajemen, dan ketidakpastian lingkungan berpengaruh positif terhadap kinerja manajerial pada Perusahaan Daerah Air Minum. Kata-Kata Kunci : Kinerja Manajerial, Sistem Akuntansi Manajemen, Sistem Pengendalian Manajemen, Ketidakpastian Lingkungan.]]>
<![CDATA[PENGARUH CORPORATE ACTION TERHADAP PENGAMBILAN KEPUTUSAN DALAM PEMBELIAN SAHAM (STUDI PADA INVESTOR DI KOTA MAKASSAR) ]]>
<![CDATA[Ismail Badollahi]]>;
<![CDATA[A Ifayani Haanurat]]>;
<![CDATA[Kadriati Hasyim]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v2i1.3186
<![CDATA[This research uses quantitative methods. This study aims to examine and see the effect of Corporate Action consisting of dividends, right issues and stock split on decision making in purchasing shares. This study uses multiple regression analysis using a sample of 80 respondents, namely investors in the city of Makassar. The analytical tool used is the SPSS version 20 program. The results of this study are dividend variables that positively and significantly influence investors 'decision making in buying shares, right issue variables that are positive but not significant, although positive right issues do not affect investors' decision making in buying shares because they are not significant to decision making, Stock split variables are positive but not significant, although positive stock split does not affect investor decision making in buying shares because it is not significant to decision making]]>
<![CDATA[EFESIENSI BIAYA OPERASIONAL TERHADAP PENINGKATAN LABA PADA BANK RAKYAT INDONESIA (PERSERO) Tbk DI KABUPATEN ENREKANG ]]>
<![CDATA[Ismail Badollahi]]>;
<![CDATA[mega Zintia Z]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i1.2015
<![CDATA[The research was conducted at Bank Rakyat Indonesia (BRI) KCP Unit Baraka Enrekang Regency which aims to determine the efficiency of operational costs to increase profits at BRI. Then the sample examined is the financial report data from 2013 - 2017. Using descriptive analysis techniques and simple linear analysis techniques. From the analysis results found the regression equation formula Y = 3017464,086 + 0.936X. stated that when operating expenses were 0, the increase in profit was 3017464,086 and where each increase in one unit of operating expenses would cause an increase in profit of 0.936. T test and F test both show that there is an influence between operational burden on profit increase which is shown that T table and F table are smaller than T arithmetic and F arithmetic with the formulation Ha is accepted and H0 is rejected.T test and F test both show that there is an influence between operational burden on profit increase which is shown that T table and F table are smaller than T arithmetic and F arithmetic with the formulation Ha is accepted and H0 is rejected.]]>
<![CDATA[SISTEM INFORMASI AKUNTANSI ATAS PENAGIHAN DALAM MENUNJANG KEEFEKTIFAN PENERIMAAN KAS PADA PT. FADEL PELUMAS INDONESIA ]]>
<![CDATA[Fadel Mizuari Rahman]]>;
<![CDATA[Agussalim Agussalim]]>;
<![CDATA[Ismail Badollahi]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i2.2520
<![CDATA[Penelitian ini bertujuan Untuk mengetahui system informasi akuntansi atas penagihan piutang dalam menunjang keefektifan penerimaan kas pada PT. Fadel Pelumas Indonesia. Penelitian ini menggunakan analisis data deskriptif kualitatif. Penelitian dilakukan di PT. Fadel Pelumas Indonesia. Hasil penelitian . PT. Fadel Pelumas Indonesia telah menerapkan sistem informasi akuntansi dengan tepat dalam proses penjualan dan penagihan piutang. Metode dan tekhnologi informasi yang digunakan sangat mendukung keefektifan dalam penerimaan kas. Sistem pengendalian intern cukup memadai dalam operasional kegiatan perusahaan. This study aims to determine the accounting information system for collection of accounts receivable in supporting the effectiveness of cash receipts at PT. Fadel Indonesian Lubricants. This study uses qualitative descriptive data analysis. The research was conducted at PT. Fadel Indonesian Lubricants. Research result. PT. Fadel Pelumas Indonesia has implemented an accounting information system appropriately in the process of selling and collecting receivables. The methods and information technology used strongly support the effectiveness of cash receipts]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ansyarif Khalid]]>;
<![CDATA[Ismail Badollahi]]>;
<![CDATA[Ramliady Ramliady]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i1.2011
<![CDATA[Analysis of Financial performance of manufacturing companies listed on the Indonesia stock exchange, Thesis Faculty of Economics and business Department of Accounting University of Muhammadiyah Makassar. Guided by Mentors I h. Ansyarif Khalid and Supervisor II Ismail Badollahi. This research aims to know the financial performance of the manufacturing companies listed on the Indonesia stock exchange Period 2014-2016. The type of research used in the study is the analysis of quantitative data. The collection of data using secondary data obtained from the audited financial statements. Population and sampelnya is taken on the basis of certain criteria or purposive Sampling. Research results can be concluded that if seen from the Liquidity ratio and the solvabilitasnya PT Kalbe Farma Tbk is the best. If seen from the profitability ratio of PT Unilever Indonesia Tbk is the promise in generating profits.]]>
<![CDATA[ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BONE ]]>
<![CDATA[Ruliaty Ruliaty]]>;
<![CDATA[Ismail Badollahi]]>;
<![CDATA[A Indah Nurfadillah]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i1.2012
<![CDATA[The results of the study show that: First, the independence of the Bone District Government in meeting the funding needs for the implementation of government tasks, development, and social services to the community is still very low and even experiences ups and downs from year to year, namely from 4.19% in in 2014 became 4.33% in 2015 and 3.01% in 2016. Where there was an increase in regional independence which subsequently decreased in 2015. Secondly, the Performance of the Regional Government of Bone Regency in realizing the original regional income was classified as ineffective and classified as efficient , namely in 2014 had an effectiveness ratio of 62.19% and an efficiency ratio of 2.13% then in 2015 had an effectiveness ratio of 59.53% and an efficient ratio of 2.71%, and in 2016 had an effectiveness ratio of 32.96% efficient ratio of 2.16%. Third, Most of which are owned by the Regional Government of Bone Regency are still prioritized to meet the needs of the bell operation rather than capital expenditure.]]>
