Articles
<![CDATA[ANALISIS LAPORAN PENDAPATAN DAN BIAYA DALAM MENUNJANG PENINGKATAN LABA PADA HOTEL SANTIKA MAKASSAR ]]>
<![CDATA[Fifi Alfiah]]>;
<![CDATA[Ruliaty Ruliaty]]>;
<![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.v1i2.2517
<![CDATA[Hasil penelitian menunjukkan bahwa sistem pencatatan akuntansi Hotel Santika Makassar menggunakan metode basis akrual dalam mengakui pendapatan dan biaya, dimana transaksi dan peristiwa diakui pada saat terjadinya transaksi, tidak harus menunggu sampai kas diterima ataupun dikeluarkan. Pendapatan dan biaya diakui pada saat terjadinya transaksi, sehingga informasi yang diberikan lebih handal dan terpercaya walaupun kas belum diterima. Besarnya laba yang terealisasi dibandingkan laba yang direncanakan karena adanya renovasi gedung hotel selama tahun 2015 hingga 2017 yang akan menyebabkan kurangnya jumlah pengunjung yang datang dan besarnya biaya yang dikeluarkan.The results show that the accounting system of Hotel Santika Makassar uses accrual basis method in recognizing income and costs, where transactions and events are recognized at the time of the transaction, do not have to wait until cash is received or issued. Revenues and costs are recognized at the time of the transaction, so that the information provided is more reliable and reliable even though cash has not been received. The amount of profit realized compared to the planned profit due to the renovation of the hotel building during 2015 to 2017 which will cause a lack of the number of visitors coming and the amount of costs incurred.]]>
<![CDATA[EVALUASI PENGENDALIAN INTERN PADA PROSES PEMBERIAN KREDIT MODAL KERJA PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK UNIT CAKKE CABANG ENREKANG. ]]>
<![CDATA[Fajrah Yana]]>;
<![CDATA[Muchran Bl]]>;
<![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.v1i2.2518
<![CDATA[This research has the goal to understand the implementation of the system and procedure granting working capital credit and internal control on PT BRI unit cake branch enrekang. The type of research is descriptive qualitative. The data is primary and secondary data. The collection of data using interviews and observation. The result oh this research describe several weaknesses in the system and procedures and internal control in PT BRI unit cake branch enrekang. Based on the results from the study, then suggested that there is no double on account of officer, adding from sheets ceklist, and should be done in internal control supervision document or file-file routinely.]]>
<![CDATA[Foreign and domestic ownership as the mediator Between investment strategy and company performance ]]>
<![CDATA[Ismail Badollahi]]>;
<![CDATA[Idil Rakhmat Susanto]]>;
<![CDATA[Nurhidayah Nurhidayah]]>;
<![CDATA[Wahyuni Wahyuni]]>
<![CDATA[ Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v21i2.569
<![CDATA[The study aims to examine the moderating effect of the ownership structure on the relationship strategi investasi and the comprehensive firm performance in ASEAN. Using data from financial reports and sustainability report. Samples are 34 nonfinancial companies in ASEAN 2007 until 2019. The sample testing method is unbalanced panel data regression to test hypothesis. Th results shows Foreign and domestic ownership moderate the relationship between strategi investasi and productivity and kinerja keuangan. This research also proves that foreign and domestic ownership cannot form the relationship between strategi investasi and kinerja lingkungan. This study gives additional evidence as confirmation of the theory of Industrial Organization about the implementation of the corporate strategy is influenced by external factors, namely the role of foreign ownership in improving corporate performance. This study gives new insight to the company about the importance of considering the strategi investasi based R&D and the role of foreign and domestic ownership to increase productivity, kinerja keuangan and kinerja lingkungan.]]>
<![CDATA[DETERMINAN PENINGKATAN KINERJA BISNIS : MODEL KONTINJENSI AKUNTANSI MANAJEMEN STRATEGIK ]]>
<![CDATA[Nurhidayah Nurhidayah]]>;
<![CDATA[Ismail Badollahi]]>
<![CDATA[ Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v18i2.3069
<![CDATA[The purpose of this research is to examine the determinants that can improve business performance. Theoretically, the characteristics of managers and competition are determinants that have an effective impact on improving business performance, especially for MSME entities, but in practice these determinants cannot work without conditional factors to support business performance improvement. The contingency approach is a strategic management accounting point of view that is appropriate in explaining how each determinant of business performance can work effectively. This research is explanatory research that uses a survey approach to test a research model. The research sample is MSME actors in Gowa Regency with criteria that meet the requirements to answer the survey instrument. The results of the study found that strategic management accounting has a direct effect on business performance. In addition, competition affects business performance through strategic management accounting. However, the characteristics of managers do not affect business performance through strategic management accounting. This can be used as a motivation for business people to continue to carry out self-development by way of business training, continue to add insight and experience and continue to innovate product development, in this way it is expected to improve business performance. Keywords: business performance, contingencies, strategic management accounting]]>
<![CDATA[Analisis Kinerja Badan Usaha Milik Desa Dalam Meningkatkan Pendapatan Asli Desa ]]>
<![CDATA[Masrullah Masrullah]]>;
<![CDATA[Nur Tang]]>;
<![CDATA[Ismail Badollahi]]>;
<![CDATA[Ismawati Ismawati]]>
<![CDATA[ Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v4i2.587
<![CDATA[Penelitian ini bertujuan untuk mengetahui untuk mengetahui Kinerja BUMDes terhadap peningkatan Pendapatan Asli Desa pada Desa Laccori Kecamatan Dua Boccoe Kabupaten Bone. Jenis penelitian ini adalah dengan menggunakan pendekatan kualitatif yang berjenis studi kasus. Sumber data yang digunakan dalam penelitian ini adalah sumber data primer dan data sekunder. Sumber data primer diperoleh melalui wawancara dan sumber data sekunder diperoleh dari dokumen-dokumen yang terkait informan dan penelitian ini adalah Kepala Desa, Ketua BUMDes Laccori, Bendahara BUMDes Laccori, dan perwakilan tokoh masyarakat di Desa Laccori. Hasil dari penelitian ini adalah bahwa Kinerja BUMDes Laccori dalam meningkatkan Pendapatan Asli Desa (PAD) pada desa Laccori belum memadai dilihat dari sistem pengelolaan dan proses pelaksanaan program BUMDes Laccori yang belum memenuhi beberapa prinsip pengelolaan BUMDes diantaranya prinsip Transparansi dan sosialisasi serta prinsip profesionalisme yang dimiliki oleh pengurus BUMDes masih sangat kurang.]]>
<![CDATA[Value-added Finance Use Animal Waste as Conversion Fertilizer for Vegetable Farming Groups in the West Sinjai Region, Indonesia ]]>
<![CDATA[Hardianti, H.]]>;
<![CDATA[Rum, Muh.]]>;
<![CDATA[Badollahi, Ismail]]>
<![CDATA[ Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grfm.v4i2.426
<![CDATA[Agriculture plays a crucial role globally, and addressing the sustainable management of livestock waste is a growing concern. Converting animal waste into fertiliser not only supports organic farming but also offers a sustainable solution for managing livestock waste. This study aims to evaluate the conversion of fertiliser to animal waste and its potential to generate higher economic value for vegetable farmers in the West Sinjai region. By applying theoretical concepts learned in academic settings to real-world problems, this research aims to enhance knowledge regarding the economic benefits of fertiliser conversion. Additionally, it serves as a valuable reference for future studies on the economic impact of using animal waste as a substitute for chemical fertilisers. The primary goal is to determine the financial benefits and added value of using animal waste in place of chemical fertilisers. This research follows a quantitative descriptive approach, using both primary and secondary data. The population consists of secondary crop farmers in the West Sinjai region, and the sample includes six groups of vegetable farmers in Gunung Perak Village. The results indicate that converting fertiliser to animal waste significantly enhances the economic value for farmers in the West Sinjai region, particularly in Gunung Perak Village. This improvement is due to the cost savings from using animal waste compared to chemical fertilisers per production unit, ultimately leading to higher profits for the farmers.]]>
<![CDATA[Analysis of Financial Performance of Indonesian Banking Companies Using the Z-Score Model ]]>
<![CDATA[Mira, Mira]]>;
<![CDATA[Badollahi, Ismail]]>;
<![CDATA[Akbar, Akbar]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v6i1.14370
<![CDATA[This research aims to find out how to analyze the financial performance of banking companies in Indonesia using the Z-Score model. This research uses a descriptive quantitative approach and uses the Z-Score model to assess banking performance. The data processing stages begin with collecting financial report data according to the Z-Score model indicators, calculating each indicator item, formulating the results according to the Z-Score model, analyzing them and drawing research conclusions. The financial report data taken is 3 years (2020-2022) which is time series data. The results of this research show that the overall financial performance of Indonesian banking seen from the Z-Score Model shows that the majority are in the bad category and 4 banks are in the healthy category, namely AMAR, ARTO, BTPS and PNBS. AMAR is categorized as healthy for 2022, ARTO 2021, BTPS for 2020-2022 is consistently considered healthy and PNBS is also considered healthy for 2020-2022. This shows that financial supervision needs to be improved and this information provides a warning to all banks that must focus more on efforts to improve their respective financial performance to increase existing ratios.]]>
<![CDATA[The Influence of Good Corporate Governance on Investment Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Badollahi, Ismail]]>;
<![CDATA[Masrullah, Masrullah]]>;
<![CDATA[Angelita, Anggi]]>;
<![CDATA[Ismawati, Ismawati]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v4i2.8992
<![CDATA[This study explains the effect of Good Corporate Governance on Investment Risk. Good Corporate Governance indicators used in this study include: Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4) and Investment Risk. The method used in this research is to use multiple linear regression analysis. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The research sample used purposive sampling method with predetermined criteria. The purpose of this study was to determine whether a company's good corporate governance affects investment risk. The results of this study indicate that good corporate governance includes: Managerial Ownership has a negative and insignificant effect on investment risk, Institutional Ownership has a negative and insignificant effect on Investment Risk, the Independent Board of Commissioners has a negative and significant effect on Investment Risk and the Audit Committee has a negative effect on Investment Risk]]>
<![CDATA[Analysis of Public Sector Financial Reports at the Bantaeng Regency National Land Agency (BPN) ]]>
<![CDATA[Nurhidayah, Nurhidayah]]>;
<![CDATA[Wahyuni, Wahyuni]]>;
<![CDATA[Nurul Fuada]]>;
<![CDATA[Ismail Badollahi]]>;
<![CDATA[Alam Nursandi]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i2.61
<![CDATA[The aim of this research is to determine the results of the performance and financial management of the Bantaeng Regency National Land Agency (BPN) in the 2017-2021 period. This research is a type of quantitative research with a descriptive approach. The data collection technique is carried out by direct observation and documentation, so that financial report data for 2017-2021 is obtained. With data analysis techniques using financial ratios. The results of financial report analysis research based on the harmony analysis method show that in 2017-2021 the average percentage value was 90%, which is said to be not good. The analysis of spending variances is generally said to be good, because it does not exceed what was budgeted. The spending efficiency ratio is said to be less efficient because the spending budget is too high. The current ratio shows that from 2017 to 2021 it is said to be good. Because the percentage value is not less than 1%.]]>
<![CDATA[THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON COMPANY VALUE IS MODERATE BY COMPANY TRANSPARENCY ]]>
<![CDATA[Ismail Badollahi]]>;
<![CDATA[Wahyuni , Wahyuni]]>;
<![CDATA[Marya Ulfa]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.107
<![CDATA[The aim of this study is to determine the influence of corporate social responsibility disclosure on corporate value, with corporate transparency as a moderating variable. This research is quantitative in nature, employing a descriptive approach. The population of this study comprises all manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022, with a sample size of 240 financial data from various companies. The data source utilized is secondary data obtained from official documents on the Indonesia Stock Exchange website. The data analysis model employed is moderated regression analysis (MRA), processed using the statistical software SPSS. The research findings indicate that (1) corporate social responsibility disclosure has a positive and significant impact on corporate value in manufacturing companies listed on the Indonesia Stock Exchange, and (2) corporate social responsibility disclosure has a positive and significant impact on corporate value through transparency as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange.]]>
