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PENGARUH EQUITY INCENTIVES DAN PENGAWASAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) Namla Elfa Syariati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 9 No 2 (2019): Assets : Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v9i2.19014

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dapat terhadap kompensasi melalui insentif ekuitas . Pemilihan Agency theory untuk menjelaskan konflik kepentingan antara pihak manajer dan pemegang saham. Keberadaan insentif ekuitas dapat meningkatkan tanggung jawab pihak manajerial, namun pihak manajerial menyalahgunakan program insentif ekuitas untuk meningkatkan keuntungan mereka sendiri. Penelitan ini menggunakan analisis regresi linier sederhana dan regresi linier berganda dengan 126 sampel perusahaan go public yang tercatat di BEI selama 2016-2018. Penelitian ini memiliki satu variabel independen berupa insentif ekuitas pada perusahaan dan dewan komisaris. Hasil penelitian ini menemukan bahwa manajemen laba memiliki dampak positif dalam meningkatkan kompensasi yang di dapatkan karyawan dengan adanya pemberian insentif ekuitas, tetapi dengan adanya dewan komisaris dapat mengurangi tingkat manajemen laba dalam pemberian insentif ekuitas.

COST ACCOUNTING: MEMAKNAI BIAYA BONUS DALAM METAFORA SYUKUR Riska Ismail; Saiful Muchlis; Suhartono Suhartono; Namla Elfa Syariati
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.25481

This study aims to determine the method of determining and accounting treatment for e-commerce bonus fees and to find out a review of the gratitude metaphor for the determination and accounting treatment of e-commerce bonus costs. This study is a qualitative study with a phenomenological approach. Sources of data used are primary data obtained through interviews and observation. The data analysis used is triangulation of data sources consisting of data reduction, data presentation, and drawing conclusions. The results of the study found that in determining the bonus cost, there were several methods such as the use of idle products, based on the profits that had been obtained, based on the acquisition price with a minimum purchase, based on taking parties, and based on certain times. As for the accounting treatment, it varies according to the method used, where the dominant among these methods is measuring based on cost, recognizing it as a cost or profit, and presented in the profit and loss component according to its accumulated value. In the review of the gratitude metaphor, the e-commerce business actors studied have fulfilled three existing elements, namely, being sincere in giving bonuses and the like as a form of gratitude with the heart, saying "alhamdulillah" conveying bonus programs and the like to customers as a form of verbal gratitude, and realizing bonuses and the like to customers as a form of gratitude with actions which are the highest level of gratitude itself.

FENOMENA FRAUD BUMN: DUA KAPAL SATU NAKHODA (STUDI KASUS PT GARUDA INDONESIA TBK - PT SRIWIJAYA AIR) Suhartono Suhartono; Namla Elfa Syariati; Farid Fajrin; Raodahtul Jannah; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23875

Penelitian ini adalah untuk membahas persoalan rangkap jabatan dewan direksi pada PT.Garuda Indonesia di PT. Sriwijaya Air. KPPU menduga, rangkap jabatan ini akan menimbulkan masalah dalam persaingan usaha tidak sehat (monopoli pasar). Penelitian ini bertujuan memberikan suatu penjelasan dari permasalahan rangkap jabatan yang melibatkan direktur utama PT. Garuda Indonesia serta menjelaskan mengapa kasus ini di tutup oleh KPPU. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi tinjauan literatur. Hasil penelitian ini menunjukkan bahwa Direktur Utama PT Garuda yang merupakan eks petinggi PELINDO III juga memiliki jabatan di Sriwijaya Air sebagai Komisaris Utama. Namun, pada akhirnya tuntutan KPPU ini ditutup, karena setelah dipanggilnya pihak-pihak yang terkait dan menteri BUMN, KPPU mendapatkan bahwa rangkap jabatan ini merupakan arahan dari pemerintah (BUMN) yang juga sebagai pemegang saham mayoritas.Kata kunci: BUMN, KPPU, Garuda Indonesia, Sriwijaya Air, Dewan Komisaris. This study is to discuss the issue of concurrent positions on the board of directors at PT. Garuda Indonesia at PT. Sriwijaya Air. KPPU suspects that this dual position will cause problems in unfair business competition (market monopoly). This study aims to provide an explanation of the problem of multiple positions involving the president director of PT. Garuda Indonesia and explained why this case was closed by the KPPU. This study uses a qualitative approach with a literature review study method. The results of this study indicate that the President Director of PT Garuda who is a former high-ranking PELINDO III also has a position at Sriwijaya Air as the President Commissioner. However, in the end, the KPPU's claim was closed, because after the summons of the relevant parties and the minister of SOEs, KPPU found that this concurrent position was a directive from the government (BUMN) which is also the majority shareholder.Keywords: BUMN, KPPU, Garuda Indonesia, Sriwijaya Air, Board of Commissioners

KONSEP AMANAH: PENGELOLAAN DANA DESA MENUJU GOOD VILLAGE GOVERNANCE Rustam Rustam; Memen Suwandi; Namla Elfa Syariati; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26852

Penelitian ini bertujuan mengetahui Pengelolaan Dana Desa dengan konsep amanah dalam mewujudkan Good Village Governance di Desa Wonorejo Timur. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif yang diperoleh melalui metode wawancara dan observasi. Adapun analisis data yang digunakan adalah triangulasi sumber data. Hasil penelitian menunjukan bahwa (1) Pemerintah desa telah menerapkan prinsip akuntabilitas dengan baik. Kemudian tahap pengelolaan Dana Desa telah menerapkan prinsip transparansi yang terbuka terhadap masyarakat tentang pengelolaan Dana Desa. Dan terkait Pertanggungjawaban yakni laporan pertanggungjawaban program dan realisasi program kepada masyarakat secara periodik dan membuat laporan pertanggungjawaban yang ditujukan untuk pemerintah daerah, provinsi maupun pusat,(2) Pemerintah desa Wonorejo Timur telah melakukan tanggung jawabnya secara vertikal maupun horizontal yang dimana sesuai dengan konsep amanah (3) terwujudnya Good Village Governance di desa Wonorejo Timur yang mencakup terpenuhinya akuntabilitas, transparansi dan partisipasi. Hal ini didukung dengan penerapan konsep amanah dalam pengelolaan Dana Desa di desa Wonorejo Timur.Kata Kunci : Amanah, Good Village Governance, Pengelolaan Dana Desa. This study aims to determine the Village Fund Management with the concept of trust in realizing Good Village Governance in East Wonorejo Village. This research is a qualitative research with a descriptive approach obtained through interviews and observations. The data analysis used is triangulation of data sources. The results of the study show that (1) The village government has implemented the principle of accountability well. Then the Village Fund management stage has implemented the principle of transparency that is open to the community regarding the management of the Village Fund. And related to accountability, namely program accountability reports and program realization to the community periodically and making accountability reports aimed at local, provincial and central governments, (2) the East Wonorejo village government has carried out its responsibilities vertically and horizontally which is in accordance with the concept of mandate ( 3) the realization of Good Village Governance in the village of East Wonorejo which includes the fulfillment of accountability, transparency and participation. This is supported by the application of the concept of trust in the management of the Village Fund in the village of East Wonorejo.Keywords: Trust, Good Village Governance, Village Fund Management.

AKUNTABILITAS PENGELOLAAN DANA DESA BERBASIS SYARIAH ENTERPRISE THEORY Ida Ariani; Lince Bulutoding; Namla Elfa Syariati
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29627

The purpose of this study is to determine the condition of village fund management, and to examine accountability in the management of village funds based on sharia enterprise theory to realize good governance in Buntu Sarong Village. This research is a qualitative research with a phenomenological approach. The source of the data used is primary data obtained directly from informants through interview and observation methods, while secondary data is obtained from journals and books. -applicable rules. This is evidenced by the management of village funds starting with the village development planning meeting which involves community participation in the implementation of village activities. In addition, the Buntu Sarong Village government also instills spiritual values in the management of village funds and realizes accountability vertically to Allah SWT, and horizontally to humans and nature in accordance with the principles of sharia enterprise theory.

Pengaruh Islamic Social Reporting dan Islamic Corporate Governance Terhadap Return On Asset Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Pada Bank Umum Syariah Yang Terdaftar di OJK Tahun 2018-2022) Reski; Saiful Muchlis; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.26

This study aims to determine the influence of Islamic social reporting and Islamic corporate governance on return on assets with intellectual capital as a moderation variable in Sharia Commercial Banks registered with the OJK in 2018-2022. This research is a type of quantitative research with a comparative causal approach. The data used is in the form of secondary data in the form of annual reports and good corporate governance for the 2018-2022 period which is accessed through the official website of each bank. In this study, 40 samples were used with a side purposive method. This study uses analysis techniques in the form of multiple linear regression analysis and moderation regression analysis with the help of the SPSS 29 program. Based on the results of this study, it shows that the results of Islamic social reporting and Islamic corporate governance have a positive effect on return on assets, then the intellectual capital variable is not able to moderate the influence of Islamic social reporting, Islamic corporate governance on return on assets. The implication of this study is that it can be a reference in decision-making to improve financial performance which is proxied by return on assets in Sharia Commercial Banks.

Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi: The Effect of Budget Goal Clarity, Accounting Control and Internal Control on Government Agency Performance Accountability with Financial Statement Quality as a Moderating Variable Nur Al-Fidha; Sumarlin; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

This study aims to examine the effect of budget target clarity, accounting control and internal control on government agency performance accountability with the quality of financial reports as a moderating variable. This study was conducted in SKPD Makassar City. This study uses a quantitative approach with a questionnaire survey method. The sample in this study was 140 people consisting of heads of divisions and all members of the planning, reporting and finance sections in 27 Regional Work Units (SKPD) of Makassar City using purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple regression analysis and Moderate Regression Analysis (MRA). The results of the study indicate that budget target clarity does not affect government agency performance accountability while accounting control and internal control variables have a positive and significant effect on government agency performance accountability. Meanwhile, the quality of financial reports is able to moderate accounting control and internal control on government agency performance accountability, but is unable to moderate budget target clarity on government agency performance accountability. The implications of this study reflect an important contribution in encouraging improvements in governance, especially in terms of transparency and accountability of financial management and government agency performance. Thus, this research is expected to not only be a technical reference for the government in building a more efficient and effective system, but also as a normative basis for strengthening the openness of public information.

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