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All Journal Economy Deposit Journal ( E-DJ)

Sudirman abdi

Universitas Indonesia Timur

Author-ID : 3437177

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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ANALISIS PENGARUH KEBIJAKAN KEUANGAN DAN TATA KELOLA TERHADAP NILAI PERUSAHAAN INDUSTRI MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE TAHUN Sudirman abdi; maryam maryam
Economy Deposit Journal (E-DJ) Vol 1 No 2 (2019): Economy Deposit Journal (E-DJ)
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

ABSTRACT The development of Syariah Banking system in Indonesia in several years is fast enough, based on the data in the beginning of years 2015, which is profitably in 198,25 (Billion) IDR was increased to 258,10 Billion) IDR for September 2016, it is assumed to increased in 30,19 %. The profit was taken from three Syariah Banking system (202,76 (Billion) IDR with 78,56 % market share), while the comparative of Syariah banking system toward conventional banking system is 29,518 (Billion) IDR that has just reached 0,87 %. The market share is increased 0.07 % compared with September 2015 that is 0,80 %. There is anfluctuative increasing until 2016. This research aims at finding out : (1) the share holding is positively and significantly influencing toward the Mudarabah deposit, (2) the level of money interest is negatively and significantly toward the Mudarabah deposit. Data of this research is taken from the monthly report of PT. Bank Muamalat Indonesia and Indonesian Bank (BI). The data analyzed by using multiple regression method. This research is a case study at PT. Bank Muamalat Indonesia Tbk. The study population is the Financial statement and balance sheet of PT. Bank Muamalat Indonesia and data that is taken from Indonesian Bank (BI) about Mudarabah deposit, the level of share holding and the level of money interest during 2016-2018. Variables which are explored in this research includes the share holding, the level of money interest and Mudarabah deposit. Data was collected by using documentation. The result of this research has shown us that there is a positive and significant influence from the level of share holding and the level of money interest of Mudarabah deposit. The level of money interest has a negative and significant influence toward the Mudarabah deposit.

Analisis Pengendalian Biaya Operasional Pada Pt Midi Utama Indonesia tbk Sudirman Abdi; Maryam Maryam
Economy Deposit Journal (E-DJ) Vol 2 No 1 (2020): Economy Deposit Journal (E-DJ)
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Controlling analysis of operational expense at PT Midi Utama Indonesia Tbk. This research aimed to find out controlling of operational expense which is determinated by PT Midi Utama Indonesia Tbk and to find out the things that caused operational expense was not effective and effecient . This research used variance analysis method of operational expense namely an analysis which had a function to compare operational expense that was valued with a real operational expense , so that was able to find out variance of operational expense the big variance was happened to gether with factors the caused to happen avariance so that if the management was able to acquire a feed back in doing controlling with executing of operational expense value in the next year so that the variance is able to handle.

The effectiveness of UMKM tax collection at the west Makassar primary tax office Sudirman abdi; Azwar Wijaya Syam
Economy Deposit Journal (E-DJ) Vol 2 No 2 (2020): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

“The effectiveness of UMKM tax collection at the west Makassar primary tax office”. The research published o/n the final project is aimed at recognizing the effectiveness of UMKM tax collection on western Makassar primary tax services.The type of research used is qualitative descriptive that writing describes the results of observation and analyses data obtained in the freld. Writing thefinal task is the result of research performed in May 2020 to june 2020.After analyzing and discussing a problem,The authors have concluded that bthe effectiveness of umkm tax collection in the western makassar primary tax service.The effectiveness of umkm’s application is not particularly effective because it is linked to the number of tax enlistments and the number of taxpayers malking payments based on PP 23 in 2018 the tax revenues from the tax were divided into two sectors of their own and out or collected by the later.

Penerapan Tax Planning Atas Pajak Penghasilan Badan Pada CV. Pemuda Mandiri Food Sudirman abdi; Maryam Maryam
Economy Deposit Journal (E-DJ) Vol 3 No 2 (2021): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.135 KB)

This study aims to determine the increase in the efficiency of earnings management in CV. Pemuda Mandiri Food (CV.PMD) by implementing tax planning as an effort to improve earnings management. The type of research used is descriptive qualitative with the use of secondary data, namely financial statements for 2019 and 2020 with a comparative method, namely comparing the company's earnings management before and after the implementation of tax planning. The results show that with the existence of tax planning and systematic financial statement preparation, CV .PMD can increase the company's revenue and achieve the expected target. This tax planning company can improve the efficiency of earnings management and minimize the amount of the company's tax burden which in turn can improve earnings management and company income. By implementing tax planning there are tax savings that occur in the company.

Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada instansi Pemerintah di Bidang Pendapatan Daerah Provinsi Sulawesi Selatan Sudirman abdi; Rahmi Rahmi
Economy Deposit Journal (E-DJ) Vol 4 No 1 (2022): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36090/e-dj.v4i1.1245

The purpose of this study was to determine the effect of the quality of financial reports on performance accountability in government agencies in the Regional Revenue Agency of South Sulawesi Province. This sample was taken from the Office of Regional Revenue of South Sulawesi Province. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study. Data collection was carried out by observation and distributing questionnaires. In this study the data sources used in data collection include primary data and secondary data. The research instrument used in this study used a Likert scale. Based on the results of data research using statistical calculations through the application of the Statistical Package for the Social Science (SPSS) version 25 regarding the Effect of Quality Financial Reports on Performance Accountability in Government agencies in the Regional Revenue Sector of South Sulawesi Province which has been discussed in the previous chapter, the authors draw important conclusions namely the quality of financial reports (X) significantly affects the performance accountability of government agencies (Y) at the Regional Revenue Agency of South Sulawesi Province, this indicates that Ho (Nil hypothesis) has no rejected effect and Ha (Alternative Hypothesis) has an accepted effect.

The Influence Of Accountability And Professionalism of Auditors Partially And Simultaneously on The Quality Of Audits at The Public Accounting Firm In Makassar City And Gowa Regency Sudirman abdi; Rachmat Rachmat; Haliah Haliah; andi Kusumawati
Economy Deposit Journal (E-DJ) Vol 4 No 2 (2022): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36090/e-dj.v4i2.1287

The study aims to find out how the influence of accountability and professionalism of auditors partially and simultaneously on the quality of audits at the Public Accounting Firm in Makassar City and Gowa Regency. This research using a descriptive quantitave approach was obtained through the distribution of research questionnaires to respondents, namely auditors who work at the Public Accounting Firm in Makassar City and Gowa Regency. And then the method analysis using multiple regression analysis that’s contain data quality test (validity and reliability), the classics assumption test, coefficient determinant test, t test, and F test. The results showed that the accountability variable had meaning that accountability partially had a positive and significant effect on audit quality at the Public Accounting Firm in the City in the City Makassar and Gowa Regency. Furthermore, the auditor's professionalism variable had which means that the professionalism of the auditor partially has a positive and significant effect on the quality of the audit at the Public Accounting Firm in the City in the City Makassar and Gowa Regency. simultaneously that the accountability and professionalism of the auditor has a positive and significant effect on the quality of the audit at the Public Accounting Firm in the City in the City Makassar and Gowa Regency

Co-Authors Andi Kusumawati Azwar Wijaya Syam Haliah, Haliah Maryam Maryam Maryam Maryam Rachmat Rachmat Rahmi Rahmi

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