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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) GANEC SWARA Jurnal Proaksi Global Financial Accounting Journal JASS (Journal of Accounting for Sustainable Society) Jurnal EK dan BI Jurnal Ilmu Manajemen Profitability Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Cahaya Mandalika JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Bahtera Inovasi JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bina Bangsa Ekonomika Society: Jurnal Pengabdian Masyarakat eCo-Fin Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi dan Bisnis Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Masyarakat Mengabdi Nusantara Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Publikasi Manajemen Informatika (JUPUMI) Zadama: Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research Community: Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Bisnis dan Manajemen (JURBISMAN)
M. Rimawan
Sekolah Tinggi Ilmu Ekonomi Bima
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : INVOICE : JURNAL ILMU AKUNTANSI

 1 
ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN Alwi Alwi; M Rimawan; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.569 KB) | DOI: 10.26618/inv.v2i2.4112

Abstract

This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.
Analysis of Factors Affecting Profit Quality in Timber and Processing Sub-Sector Companies Listed on the Indonesia Stock Exchange Nilam Sari; M Rimawan
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12309

Abstract

Profit information is one of the most important parts of financial reports that attracts a lot of attention from investors, because investors tend to choose to invest in companies that experience an increase in profits every year. This research aims to analyze the influence of profitability, leverage, company size and Investment Opportunity Set (IOS) on earnings quality. The sampling technique used was using a saturated sampling technique. The sample in this research is 4 companies in the wood and processing sub-sector that have been listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The data in this study was processed using the SPSS version 26 application with the multiple linear regression analysis method. The hypothesis testing method uses a significance level of 5% or 0.05. The research results show that 1) the profitability variable has no effect on earnings quality, 2) the leverage variable has an effect on earnings quality, 3) the company size variable has no effect on earnings quality, and 4) the investment opportunity set variable has an effect on earnings quality. From this research, the results obtained show that the variables profitability, leverage, company size and investment opportunity set have a simultaneous influence on earnings quality. Partially, the profitability and company size variables have no effect on earnings quality, while the leverage and investment opportunity set variables have an effect on earnings quality.
Co-Authors Afdatul Wahdaniyah Ainun Fadilah Aliah Pratiwi Alwi Alwi Alwi Alwi Alwi Alwi Alwi Amirulmukminin Amirulmukminin Anggi Anggriani Aris Munandar Aris Munandar Della Saputri Dhini Nurullah Dzaitun Mithaqain Fakriatun Baiti FATIHITUL MIHRAD fatmawati fatmawati Fitratul Aqidah Gunawan Sakti Hamdani Hanifah Muthiah Hanifah Muthiah Hanifah Mutiah Husmiati Ismaliah Indah Putri Sari Intisari Haryanti Irwan Irwan Jaeanab Jaeanab Jaenab Jaenab Kartin Aprianti M Syukur Dwiriansyah M Syukur Dwiriansyah M. Yusuf Mawar Hidayati Muhammad Syafikul Khalis Mukhlis Mulyadin Mulyadin Nafisa Iyelda Nafisah Nurulrahmatiah Nanang Yuliana Ni Made Dwi Puspitawati Nilam Sari Nining Andriani Nunik Tri Wulandari Nur Fetiningsih Syaframis Nuraini Nuraini Nuranisyah dan Firmansyah Kusumayadi Nurul Huda Ovriyadin Ovriyadin Ovriyadin, Ovriyadin Ovriyaidn Puji Muniarty Puji Muniarty Rosti Waliana Putri Saidnil Aksa Salimatul Uyun Soedjatmiko Sri Ernawati Sri Ernawati Sri Mulyanti Sufriani Sufriani Tri Wahyuni Alifah WULANDARI Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Yuyun Andrianingsih