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Does the Dividend Policy, Liquidity, Activity and Leverage Increases Corporate Value? (Evidence on the Jakarta Islamic Index) Idil Rakhmat Susanto; Ismail Badollahi; Wahyuni Wahyuni; Nurhidayah Nurhidayah
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10388

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

Efektivitas Sistem Akuntansi Manajemen, Sistem Pengendalian Manajemen dan Ketidakpastian Lingkungan dalam Mendukung Kinerja Manajerial Ismail Badollahi; Idil Rakhmat Susanto; Wahyuni Wahyuni; Nurhidayah Nurhidayah
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1672

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.

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

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.

DETERMINAN PENINGKATAN KINERJA BISNIS : MODEL KONTINJENSI AKUNTANSI MANAJEMEN STRATEGIK Nurhidayah Nurhidayah; Ismail Badollahi
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.3069

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

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

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.

Implications of Good Corporate Governance and Company Size on Profit Management (Study of Lq45 Companies Listed on the Indonesian Stock Exchange) Syahaq, Fuad Asywadu; Suarni, Agusdiwana; Nurhidayah, Nurhidayah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10534

The purpose of this study is to influence good corporate governance and size company on earnings management in LQ45 listed companies Indonesia stock exchange. The type of research used in this study is quantitative. Sample in study This is company LQ45 Which registered on the Indonesia Stock Exchange using purposive sampling method namely sampling technique with certain criteria that produce a number sample 28, Type data Which used form report finance annual. Source data Which used is data secondary. Technique analysis data use assumption classic. Results study show that good corporate governance consists ownership managerial, ownership institutional And committee audits No effect on earnings management, while the independent commissioners and size company influential to management profit, And size company influential significant to management profit.

The Influence of Tax Knowledge, Taxpayer Awareness, and Fiscus Services on Individual Taxpayer Compliance in KP2KP, Gowa Regency Suarni, Agusdiwana; Nurhidayah, Nurhidayah; Husnaeda, Husnaeda
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13298

This study aims to determine and analyze the influence of tax knowledge, taxpayer awareness, and tax authorities on individual taxpayer compliance in the KP2KP Gowa district. The research method in this thesis is descriptive statistical analysis, data quality test, classical assumption test, and hypothesis testing. The independent variables in this study are tax knowledge, taxpayer awareness, and tax authorities’ services, while the dependent variable is individual taxpayer compliance. The total population in this study, namely 25,504 individual taxpayers using the simple random sampling method, obtained 100 respondents as a sample. The types of data used are primary data and secondary data. This study proved that simultaneously tax knowledge, taxpayer awareness, and tax authorities have a significant effect on individual taxpayer compliance at KP2KP Gowa district. Partially, the variable knowledge of taxation and tax authorities affects individual taxpayer compliance at KP2KP Gowa district. Meanwhile, taxpayer awareness does not affect individual taxpayer compliance at KP2KP Gowa district.

Analysis of Public Sector Financial Reports at the Bantaeng Regency National Land Agency (BPN) Nurhidayah, Nurhidayah; Wahyuni, Wahyuni; Nurul Fuada; Ismail Badollahi; Alam Nursandi
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.61

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%.

Analyzing the Impact of Non-Performing Loans and Loan-to-Deposit Ratios on Return on Assets: A Study of Conventional Commercial Banks in Indonesia Wahyuni, Wahyuni; Badollahi, Ismail; Nurhidayah, Nurhidayah; Mardiastuti, Wahyu
Advances in Management & Financial Reporting Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i3.124

The objective of this study is to examine the impact of non-performing loans (NPL) and loan-to-deposit ratios (LDR) on return on assets (ROA) within the time frame of 2015 to 2019, specifically focusing on conventional commercial banks that are publicly listed on the Indonesia Stock Exchange. The research conducted in this study is categorized as explanatory. The data utilized for analysis is quantitative and is derived from secondary sources, specifically the financial reports of conventional banks that are publicly listed on the Indonesia Stock Exchange. The present study used a data analysis technique known as multiple linear regression and partial and simultaneous tests, utilizing the statistical software SPSS version 22. The findings of the research indicate that there is a substantial negative relationship between non-performing loans (NPL) and return on assets (ROA), while the relationship between loan-to-deposit ratio (LDR) and return on assets (ROA) is negative but not statistically significant. Concurrently, the non-performing loan (NPL) and loan-to-deposit ratio (LDR) exert a substantial influence on the return on assets (ROA).

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

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.

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