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All Journal Jurnal Media Wahana Ekonomika Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) SAR (Soedirman Accounting Review): Journal of Accounting and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimasa Jurnal Ilmiah Edunomika (JIE) Accounting Profession Journal (APAJI) Jurnal Ekonomika dan Bisnis Community Empowerment Share: Jurnal Ekonomi dan Keuangan Islam Al-Buhuts (e-journal) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Media Bina Ilmiah Jurnal Ekonomi Kreatif Indonesia Income Journal: Accounting, Management and Economic Research Jurnal Ekonomika dan Bisnis E-JURNAL AKUNTANSI
Zikra Supri
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palopo, Indonesia
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PENGARUH INTELLECTUAL CAPITAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Sultan Sultan; Zikra Supri
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 1 (2021): 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.v1i1.21413

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital yang diproksikan  melalui capital employed (VACA), human capital (VAHU), structural capital (STVA)dan kebijakan dividen terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh melalui situs BEI. Populasi pada penelitian ini adalah perusahaan LQ-45 yang terdaftar di BEI periode 2014-2018 yang berjumlah 225 perusahaan.Teknik pengambilan sampelyang digunakan adalah purposive sampling, sehingga diperoleh sampel sejumlah 160 perusahaan. Penelitian ini menggunakan regresi linier untuk menganalisis data dan jalur analisis untuk mengetahui pengaruh mediasi.Hasil penelitian menunjukkan bahwa (1) VACA, VAHU dan STVA tidak berpengaruh terhadap nilai perusahaan. (2) Kebijakan dividen berpengaruh terhadap nilai perusahaan. (3) Kinerja keuangan tidak memediasi hubungan antara VACA ,VAHU, STVA dan Kebijakan dividen terhadap  nilai perusahaan.
PENDAMPINGAN MANAJEMEN PEMASARAN DENGAN MEMANFAATKAN IPTEKS PADA USAHA MIKRO, KECIL DAN MENENGAH (UKM) TERDAMPAK COVID-19 Rismawati Rismawati; Zikra Supri; I Ketut Patra
SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan Vol 5, No 1 (2021): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v5i1.4907

Abstract

ABSTRAKPandemi Covid 19 berdampak pada perubahan tatanan bersosialisasi, berbisnis dan bermasyarakat. Kelompok masyarakat yang lebih kecil seperti pelaku UKM juga mengalami dampak perubahan tersebut; sehingga memerlukan bimbingan khusus untuk beradaptasi dengan kondisi yang baru. Beberapa kendala dan masalah yang muncul diantaranya adalah berkurangnya omset pelaku UKM yang disebabkan karena keterbatasan dalam melakukan inovasi dan manajemen produksi. Tujuan dari program pengabdian ini adalah meningkatkan daya saing UKM. Terselenggaranya program ini merupakan bagian dari tridharma perguruan tinggi yaitu pengabdian kepada masyarakat dan bentuk tindak kerjasama yang dilakukan universitas dengan Sentra UKM Barambing Kabupaten Luwu yang bertindak sebagai mitra. Beberapa kegiatan yang dilakukan dalam program ini diantaranya;  pelatihan digital marketing, pelatihan Pembuatan laporan keuangan dalam bentuk modul /format praktis serta pelatihan diversifikasi dan inovasi produk (desain produk). Luaran yang dihasilkan dalam program ini, adalah terlaksananya kegiatan pelatihan  yang berdampak terbukanya peluang pasar online sehingga pemasaran produk UKM meningkat; pemahaman dan kemampuan peserta pelatihan dalam menyusun laporan keuangan; pengembangan luaran produksi dengan tampilan yang lebih menarik. Penguatan pada tiga komponen ini dapat meningkatkan omset UKM Barambing Kabupaten Luwu dalam jangka Panjang.  Kata Kunci : UKM; covid-19; inovasi; pengabdian. ABSTRACTThe Covid-19 pandemic has impacted changes in socializing, doing business, and socializing. Smaller community groups such as SMEs are also affected by these changes, requiring exceptional guidance to adapt to new conditions. Some of the obstacles and problems that arise include SMEs' reduced turnover due to limitations in innovation and production management. The purpose of this service program is to increase the competitiveness of SMEs. The implementation of this program is part of the tri dharma of higher education, namely community service and a form of cooperation carried out by the university with the Barambing SMEs Center, Luwu Regency, which acts as a partner. Some of the activities carried out in this program include; digital marketing training, training on making financial reports in the form of practical modules/formats, and training on product diversification and innovation (product design). The outputs produced in this program are the implementation of training activities that impact opening online market opportunities so that SME product marketing increases; understanding and ability of training participants in preparing financial reports; production output development with a more attractive appearance. Strengthening these three components can increase the turnover of Barambing SMEs in Luwu Regency in the long term. Keywords: SMEs; covid-19, innovation; devotion. 
Kemampuan Laba Kotor, Laba Operasi, Laba Bersih dan Perubahaan Piutang dalam Memprediksi Arus Kas Operasi di Perusahaan Manufaktur Riyanti .; Sultan .; Zikra Supri; Sahrir .; Sofyan Syamsuddin
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.140

Abstract

This study aims to determine which concepts are best in predicting cash flow operating activities and provide empirical evidence regarding gross profit, operating profit, net income and changes in accounts receivable in predicting cash flows for operating activities in the future by testing each variable. The object of research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2015. The results of this study indicate that changes in accounts receivable have the best ability compared to gross profit, operating profit and net income in predicting future operating cash flows. Partially only the change of accounts receivable variable that proved to significantly affect the dependent variable (operating cash flow).
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI PEMODERASI RIYANTI; ZIKRA SUPRI; SULTAN
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 5 No 02 (2021): Vol 05 No 2 (2021): Accountia Journal Volume 5 No 2 Oktober 2021
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.076 KB) | DOI: 10.35915/accountia.v5i02.584

Abstract

This aim of this research is to analyze the effect of corporate social responsibility disclosure on financial performance with the company's reputation as the moderating variable. The population of this research consisted of 20 state-owned companies (BUMN) listed in the Indonesia Stock Exchange (IDX). This sample was selected using purposive sampling technique consisting of 16 companies with observation years, i.e. 2015-2020. The data were analyzed using Moderated Regression Analysis (MRA).The results showed that disclosure of corporate social responsibility had an effect on financial performance and company reputation was able to moderate the relationship between disclosure of corporate social responsibility and financial performance.
PENGARUH KOMPONEN FRAUD RISK DIAMOND TERHADAP ASSET MISAPPROPRATION PADA APARAT PEMERINTAHAN Muhammad Adhitya; Zikra Supri; Riyanti Riyanti
Media Bina Ilmiah Vol. 17 No. 7: Februari, 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i7.299

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fraud risk diamond model terhadap persepsi asset misappropriation. Jenis data penelitian ini adalah data primer. Penelitian ini dilakukan di aparat pemerintahan Luwu Raya. Kuesioner disebarkan kepada pegawai yang bekerja pada bidang aset, bidang anggaran, dan bidang perbendaharaan dan akuntansi sehingga mendapati responden sebanyak 32 orang. Penelitian ini menggunakan teknik analisis regresi linear berganda, uji t, dan koefisien determinasi yang diolah menggunakan applikasi SPSS . Hasil penelitian menunjukkan bahwa tekanan dan kesempatan tidak berpengaruh terhadap asset misappropriation. Sedangkan variabel rasionalisasi dan kemampuan berpengaruh terhadap asset misappropriation
Analisis Determinan Kualitas Pelaporan Keuangan Perusahaan Non Jasa Keuangan di Bursa Efek Indonesia Rahma Purnama Sari; Zikra Supri; Riyanti Riyanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1239

Abstract

The purpose of this research is to analyze the determinants that affect a financial reporting that includes the board of commissioners and audit committee using the IBM SPSS Program in analyzing secondary data. Non-financial service companies in the 2018-2020 period are the samples used in this study. The research method used in this study is a quantitative description with regression analysis. The results of this research test are based on decision making which shows that the audit committee has an influence on the quality of financial reporting, but the audit committee has a not so significant influence on the quality of financial reporting in improving the quality of financial reports, while the test results from research on the board of commissioners are based decision making which shows different results from the audit committee that on the board of commissioners has an influence on the quality of financial reporting. So if the number of commissioners in a company increases, it will affect the quality of financial reporting and the delivery of financial reports to users will be faster and more relevant.
HUBUNGAN UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DENGAN FINANCIAL DISTRESS Sofyan Syamsuddin; Riyanti Riyanti; Sultan Sultan; Zikra Supri; Sahrir Sahrir
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 1 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i1.742

Abstract

Penelitian ini menyelidiki hubungan antara financial leverage, ukuran perusahaan dengan financial distress. Berbagai penelitian telah dilakukan, namun belum memberikan kesimpulan yang dapat dijadikan acuan dalam dunia bisnis serta dapat memberikan informasi kepada calon investor mengenai kondisi perusahaan. Di sisi lain, utang merupakan bagian integral dari operasi perusahaan. Teknik pengambilan sampel penelitian ini yaitu teknik purposive sampling dengan menggunakan sampel 44 perusahaan industri yang terdapat di Bursa Efek Indonesia tahun 2018-2022, hasil penelitian menemukan bahwa financial leverage mempengaruhi financial distress. Penelitian ini juga memberikan informasi bahwa ukuran perusahaan tidak berhubungan dengan financial distress meskipun rasio ukuran perusahaan juga mempengaruhi rasio hutang perusahaan. Peningkatan utang lebih memengaruhi kesulitan keuangan daripada peningkatan ukuran perusahaan.
Auditor Perspective in Fraud Detections Using Emotional and Spiritual Quotient Muhammad Fadli; Zikra Supri; Riyanti Riyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.7848

Abstract

This study aims to determine the effect of emotional, spiritual, and intellectual intelligence in detecting fraud. This research is focused on internal and external auditors in South Sulawesi. There were 72 respondents as the sample in this study, using a sampling technique in the form of simple random sampling. Data collection method using a questionnaire. The data analysis technique uses multiple linear analyses. The study's results found that two variables in this study were proven to be significant, and one variable was not. So, Spiritual and Intellectual Intelligence positively affect fraud detection, while emotional intelligence does not positively affect fraud detection. High quality of intellectual intelligence in an auditor can produce good performance because, with good performance, the percentage automatically detects fraud is higher because the auditor is able to assess the quality of his performance properly; besidesthat, high spiritual intelligence in auditors makes his work more convincing and maximum. However, Emotional Intelligence does not affect the audit results, so it does not significantly influence detecting fraud. However, with the condition that the auditor has intellectual intelligence and is accompanied by high spiritual intelligence, he is able to maximize the auditor's performance in detecting fraud.
Analisis Pengaruh Kinerja Keuangan Daerah terhadap Pertumbuhan Ekonomi di Provinsi Sulawesi Selatan Rezkia Rezkia; Zikra Supri; Riyanti Riyanti
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3213

Abstract

The purpose of this study was to determine the regional financial performance and economic growth of South Sulawesi Province from 2012 to 2021 because the success of a local government in regulating and funding its area can be seen from its financial performance and economic growth described in Law of the Republic of Indonesia Number 9 of 2015. The method used in this study is a quantitative method using secondary data. In producing the information in this study, ratio measurements were used. There are 3 ratios used, namely the independence ratio, the fiscal decentralization ratio, and the last is the PAD Effectiveness ratio. The results of this study are known that the ratio of independence has no effect and is significant on economic growth, on the ratio of fiscal decentralization with the same result that the ratio of independence has no effect and is significant on economic growth, while the ratio of effectiveness of PAD produces different results, namely the ratio of effectiveness of PAD has an effect and significant to economic growth.
SIKENA: Digitalization of BUMDes management in Mario Village Zikra Supri; Wisnu Kurniadi; Rismawati Sudirman; Goso Goso
Community Empowerment Vol 8 No 6 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.8218

Abstract

The manager of BUMDes Mario does not have sufficient knowledge to manage BUMDes, especially the financial aspects in the form of accounting reports. The purpose of this service activity is to increase partners' knowledge and skills related to financial management and to provide a simple accounting system application (SIKENA) for BUMDes. The method of implementing this community service consists of four stages, namely, Focus Group Discussion (FGD), making applications, testing applications and evaluating program implementation. The results of the program include increasing the knowledge and skills of partners related to financial management. In addition, a simple accounting application is available.
Co-Authors Amelia Rahmayani Amelia Rahmayani Andi Nur Azisah Andi Risdayanti Astari, Chitra Budianto, Rahman Dukalang, Hendra Ervianingsih, Ervianingsih Goso Goso Hamka, Herika Hasinah HASINAH HASINAH I Ketut Patra Indah Indah Juniaty Ismail Katili, Chitra Yuliashri Mardah Mardah Muhammad Adhitya Muhammad Fadli Muhammad Fatur Rahman Nadia Nispa Sari Nurhuda Nurhuda Putri Dewintari Rahma Purnama Sari Rezkia Rezkia Risdayanti Rismamati Rismawati Rismawati Rismawati Rismawati Rismawati Sudirman RIYANTI Riyanti Riyanti . Riyanti Riyanti Sahrir Sahrir Sahrir Siska Nur Sofyan Syamsuddin SULTAN sultan Sultan . Sultan Sultan Sultan Sultan Wisnu Kurniadi Zainal S, Muhammad Zara Agshari