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All Journal Jurnal Riset Akuntansi Terpadu BJRA (Bongaya Journal of Research in Accounting) MABIS: Manajemen dan Bisnis Jurnal Ilmiah Akuntansi Manajemen eBA Journal: Journal Economic, Bussines and Accounting Nobel Management Review Jurnal Impresi Indonesia Al-Buhuts (e-journal) International Journal of Humanities Education and Social Sciences Indonesian Research Journal on Education Bata Ilyas Journal of Accounting Advances in Management & Financial Reporting Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis JER Atestasi : Jurnal Ilmiah Akuntansi
wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Analisis Financial Distress pada Perusahaan BUMN di Indonesia Rizha Utami Basri; Linda Arisanty Razak; Wahyuni Wahyuni
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 1 (2023): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i1.3720

Abstract

Penelitian ini bertujuan untuk menganalisis financial distress pada perusahaan BUMN di Indonesia tahun 2017-2021. Dengan jumlah sampel 15 perusahaan BUMN di Indonesia tahun 2017-2021. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif berupa laporan keuangan tahunan perusahaan BUMN di Indonesia tahun 2017-2021. Pengumpulan data dilakukan dengan teknik dokumentasi. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda. Berdasarkan hasil penelitian data dengan menggunakan SPSS versi 25, menunjukkan bahwa analisis financial distress pada rasio likuiditas yang diukur dengan current ratio berpengaruh negatif signifikan terhadap financial distress. Leverage yang diukur dengan debt ratio berpengaruh negatif signifikan terhadap financial distress. Selain itu, terdapat perbedaan signifikan antara rasio keuangan (current ratio dan debt ratio) dalam menentukan financial distress.
Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation Wahyuni Wahyuni
Advances in Management & Financial Reporting Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i1.42

Abstract

This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type.
Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance? Wahyuni Wahyuni; Muhammad Adil; Nurul Fuada; Khadijah Darwin; Amran Amran
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.4

Abstract

This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.
Pengaruh Suku Bunga Deposito Terhadap Perkembangan Dana Deposito Wahyuni Wahyuni
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 1 (2023): January - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i1.60

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh tingkat suku bunga deposito terhadap perkembangan dana deposito pada Bank Mandiri Tbk. Penelitian dan pengumpulan data dilakukan pada perusahaan Kantor Cabang Pusat Bank Mandiri, Tbk. Makassar, Sulawesi Selatan, serta melalui media internet dengan menggunakan situs-situs www.bi.go.id, www.e-bursa.com, www.idx.co.id, PIPM Makassar dan situs lain yang mendukung penelitian. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan PT. Bank Mandiri (Persero) Tbk. periode 2010-2017 yang diperoleh dari website PT. Bank Mandiri (Persero) Tbk. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Dan selanjutnya data dianalisis menggunakan analisis regresi linear sederhana, uji koefisien determninasi dan uji parsial (uji t), yang diolah pada program SPSS. Hasil penelitian ini menunjukkan bahwa terdapatnya hubungan yang positif dan signifikan antara tingkat suku bunga deposito dengan perkembangan dana deposio pada Bank Mandiri Tbk. Bersarnya pengaruh suku bunga deposito adalah 20,672 terhadap perkembangan dana deposito tersebut
Effect of Security and Confidentiality and Readiness of Information Technology on the Use of E-Filing Muhammad Adil; Endang Winarsih; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of security and confidentiality and information technology readiness on the use of e-filing. This study involved 100 respondents from 35,698 registered taxpayers and was calculated using the Slovin formula. Determination of the sample using the purposive sampling technique. The data in this study were collected by distributing questionnaires to respondents. After the data is collected, then data analysis is carried out using descriptive statistical analysis methods, instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and linearity test), and hypothesis testing (linear regression equation test). Coefficient of determination test, and t statistic test). Based on the research results, Security and Confidentiality has a positive and significant influence on the e-filing system, which means that the higher the security and confidentiality, the higher the use of e-filing. Also, Information Technology Readiness has a positive and significant influence on the use of the e-filing system, which indicates that the higher the perception of Information technology readiness in accessing the e-filing system, the higher the use of e-filing. The inappropriate distribution of questionnaires and the number of samples that are still lacking are limitations in this study. Future researchers are expected to carry out research at the right time and increase and expand the number of samples. In addition, the use of the interview method to respondents can maximize critical answers to the research results.
Management Accounting Practices and Performance of Micro, Small and Medium Enterprises in Makassar City Nurhidayah; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of management accounting practices on the performance of micro, small, and medium-sized enterprises (MSMEs) in Makassar City. This study used a survey method, in which information is gathered from respondents. Quantitative variables were explored, and the data collection technique incorporated a perceptual approach in the form of a questionnaire to ease measurement. The data were gathered through the use of questionnaires sent to randomly selected respondents. This study was conducted at Makassar City's MSMEs. After obtaining the data, multiple regression analysis was used to conduct the analysis and hypothesis testing, and the results were empirical findings. The study's findings indicated that management accounting procedures based on a budgeting system approach had a statistically significant effect on the performance of MSMEs at the 5% level. Simultaneously, the cost system approach and performance assessment system have a 10% effect on the performance of MSMEs. This research demonstrates that sound management accounting methods can significantly boost the performance of MSMEs, particularly in Makassar City. This finding is consistent with the contingency theory, which states that a corporation requires the appropriate strategy to increase corporate/business performance. Among the appropriate strategies is the implementation of sound management accounting processes.
The Impact of Social and Ecological Accounting in Forest Management Nia Nafilah Andani; Wahyuni Wahyuni; Nilawati Nilawati; Isnaini Ridwan
Jurnal Impresi Indonesia Vol. 3 No. 7 (2024)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v3i7.5238

Abstract

This study examines the impact of social and ecological accounting in forest management, given the importance of management practices that consider not only economic aspects but also social and environmental sustainability. The research used qualitative methods with a case study approach and literature review. Data was collected through direct observation, interviews with stakeholders, and analysis of documents such as sustainability reports and forest management policies. The results show that the integration of social and ecological accounting in forest management policies can improve transparency, accountability and sustainability of forest management. This practice helps in identifying social and environmental impacts more comprehensively. The findings confirm the importance of implementing social and ecological accounting to create more environmentally responsible policies and forest communities. This research also shows that the involvement of local communities in forest management can improve the effectiveness of forest management and conservation. This research makes an important contribution to the development of sustainable forest management strategies by emphasizing the importance of social and ecological dimensions in forest management accounting.
Analisis penerapan sistem informasi pemerintah daerah (SIPD) pada badan pengelolaan keuangan dan pendapatan daerah kabupaten Takalar Linda Arizanty Razak; Nurul Anriani; Wahyuni Wahyuni
Bata Ilyas Journal of Accounting Vol 5, No 1 (2024): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i1.5427

Abstract

 Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan Sistem Informasi Pemerintah Daerah (SIPD) di Takalar. Penelitian ini dilakukan dengan metode analisis studi kasus. Data yang dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penggunaan aplikasi Sistem Informasi Pemerintah Daerah (SIPD)sudah sangat berperan penting dalam pengambilan keputusan pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Takalar meskipun adanya masalah yang dialami dalam proses sistem informasi pemerintahnya, dimana seringkali aktivitas dan proses inputan dalam bidang menjadi terhambat yang diakibatkan oleh jaringan yang kurang baik. Namun hal itu tidak mengurangi fungsi dari sistem informasi pemerintah dalam pengambilan keputusan. Kata kunci: Efektif, Sistem Informasi Pemerintah Daerah (SIPD)
Foreign and domestic ownership as the mediator Between investment strategy and company performance Ismail Badollahi; Idil Rakhmat Susanto; Nurhidayah Nurhidayah; Wahyuni Wahyuni
Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i2.569

Abstract

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.
Deteksi Kecurangan Laporan Keuangan Oleh Kantor Akuntan Publik Wahyuni Wahyuni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v2i1.276

Abstract

Penelitian ini bertujuan untuk menganalisis deteksi kecurangan laporan keuangan oleh kantor akuntan public (KAP) di kota Makassar. Penelitian dilakukan pada Kantor Akuntan Public (KAP) di Kota Makassar yang terdiri atas 7 Kantor Akuntan Publik, 25 orang auditor. Metode pengujian/analisis data dengan menggunakan deskriptif kualitatif. Berdasarkan analisis data yang diperolehdari informan, dapat diketahui bahwa kecurangan yang dilakukan oleh pihak klien bisa timbul karena lemahnya pengendalian internal perusahaan, tekanan pemimpin terhadap pihak manajemen dalam penyajian laporan keuangan, kurangnya pihak manajemen dalam mengetahui metode atau aturan dalam menyusun laporan keuangan atau disebut kurangnya pemahaman dalam menilai arti materialitas, dan akibatnya mereka akan tidak konsisten dalam penyajian laporan keuangan sehingga akan memicu terjadinya kecurangan dalam penyajian laporan keuangan.
Co-Authors A. Sry Mulya Ningsih Abdul Khaliq Alif Pratama Abdar Amiruddin Amran Amran Andi Rustam Asbi Amin Dewi Liyin Mondo Dewi Mahmuda Endang Winarsih Firsa Putri Haryanto Haryanto Idil Rakhmat Susanto Idrawahyuni Idrawahyuni Ismail Badollahi Ismawati Ismawati Isnaini Ridwan Khadijah Darwin Linda Arisanty Razak Linda Arizanty Razak Mahfiza Mahfiza Muhammad Adil Nadhirah Nagu Nia Nafilah Andani Nilawati Nilawati Ningrum Anggriani Nur Azizah Nurhidayah Nurhidayah Nurul Anriani Nurul Fitrah Fadilla Arif Nurul Fuada Risma Risma Rizha Utami Basri SATRIYAS ILYAS Sitti Nurfadila Yazkuri Ni'ma Walfadilah