Garuda - Garba Rujukan Digital

PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Marwah Astuti; Sultan sarda; Muchriana Muchran
Jurnal Ilmu Manajemen Profitability Vol 3, No 2 (2019): AGUSTUS 2019
Publisher : Universitas Muhammadiyah Makassar

MARWAH ASTUTI, 2018. Effect of Intellectual Capital on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange, Thesis Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. This study aims to determine the effect of Intellectual Capital on Profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016. The population of this study is a manufacturing company that is consistently listed on the Indonesia Stock Exchange, amounting to 155 companies. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained a sample of 54 companies. The type of data used is secondary data taken by the documentation method by accessing the site idx.co.id, Sahamok.com, and the official website of each company. The data analysis technique used is descriptive statistical analysis and simple linear regression analysis using SPSS 23. The results of the study show that there is a positive and significant effect of Intellectual Capital on Profitability, with a determinant coefficient (R2) of 0.526 or 52.6%, t count 13.317 t-table 1.65443.

ANALISIS SEDIAAN BAHAN BAKU DALAM MENUNJANG PROSES PRODUKSI PADA PTP NUSANTARA XIV PABRIK GULA TAKALAR Darmawan Darmawan; sultan sarda; Syarthini Indrayani
Jurnal Ilmu Manajemen Profitability Vol 2, No 2 (2018): AGUSTUS 2018
Publisher : Universitas Muhammadiyah Makassar

Penelitian ini bertujuan untuk mengetahui sediaan bahan baku dalam menunjang proses produksi pada PTP Nusantara XIV Pabrik Gula Takalar. Teknik pengumpulan data dalam penelitian ini adalah penelitian lapangan, interview, dan dokumen. Jenis penelitian ini adalah deskriptif kuantitatif. Data yang diperoleh diolah menggunakan analisis Economic Production Quantity (EPQ). Hasil pengujian menunjukkan bahwa tingkat produksi optimal PT. Perkebunan Nusantara Pabrik Gula Takalar sebesar 110,028 ton setiap putaran produksi dengan interval waktu optimal adalah 1,115 bulan. Biaya minimum selama interval waktu optimal adalah sebesar Rp. 32.637.145,89 setiap putaran produksi.

Pengaruh Audit Internal dan Independensi terhadap Pencegahan Kecurangan (Fraud) Laporan Keuangan Syarthini Indrayani; Andi Arman; Mira Mira; Nadia Dewi Zettira; Nurtasyiah Herman; Muttiarni Muttiarni; Salam Salam; Sultan Sarda
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1698

PT Perusahaan Listrik negara (PLN) merupakan suatu perusahaan Badan usaha Milik Pribadi (BUMN) yang mengurus semua aspek listrik diIndonesia. Salah satu hal yang dapat mengganggu perusahaan untuk mencapai tujuannya adalah adanya praktek kecurangan (Fraud) pada laporan keuangan sehingga merugikan perusahaan yang dapat dilakukan baik dari pihak internal maupun eksternal perusahaan. Oleh karena itu manajemen perusahaan dituntut agar dapat mengelola perusahaannya dengan memperhatikan resiko-resiko yang memiliki dampak kerugian yang cukup besar sehingga kemungkinan yang dapat merugikan perusahaan dapat dicegah atau di imitigasi. Penelitian ini memiliki tujuan yaitu untuk menguji pengaruh audit internal dan independensi terhadap pencegahan kecurangan (fraud) laporan keuangan pada PT PLN (Persero) Unit induk wilayah sulselrabar. Populasi dalam penelitian ini auditor internal sedangkan sampel dalam penelitian ini sebanyak 35 auditor internal. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda pada tarif signifikan sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan statistical Package For social Sciences (SPSS) Versi 23.00. Hasil pengujian hipotesis ini menunjukkan bahwa secara simultan atau secara Bersama-sama kedua variabel tersebut juga menunjukkan pengaruh yang signifikan terhadap pencegahan kecurangan sedangkan secara parsial audit internal dan independensi menunjukkan bahwa adanya pengaruh signifikan pencegahan kecurangan. Kata Kunci: Audit Internal, Independensi,Pencegahan Kecurangan,laporan keuangan.

ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI NEGERI (KPN) MUâ€™AMALAT KANTOR KEMENTERIAN AGAMA KOTA MAKASSAR. Fitri Yunianti; Sultan Sarda; Chairul Ichsan
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

This study aims to find out how the financial performance of civil service coorperatives (KPN) Muâ€™amalat the ministry of the city of Makassar. The analytical method used is descriptive quantitative analiysis method by using data collection technique that is research of library and field research consisting of method of documentation and interview method. From the results of research conducted on civil service cooperatives (KPN) Muâ€™amalat. Regarding the financial performance assessed from the liquidity ratio based on current ratio analysis shows very good figures, while the cash ratio shows poor results. The rentability ratio based on the analysis of economic rentability generated shows good figures, while the capital rentability analysis itself shows poor results. Further on the solvency ratio based on the analysis of debt to asset ratio and long term debt to equity ratio produced respectively indicate the numbers with very good criteria.

ANALISIS PENERAPAN JUST IN TIME DALAM MENINGKATKAN EFESIENSI PRODUKSI PADA PT. TRI STAR MANDIRI Sultan Sarda; Muttiarni Muttiarni; Nur Afmi
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

This type of research is a case study. Data collection is done by interview method, and documentation. The analysis method used is qualitative descriptive analysis, which is a method that emphasizes deeper aspects of understanding deeply the problem rather than looking at problems for generalization research.The results of his research are in the cost of storage before the application of the Just In Time System, the cost of storing the raw material is Rp. 32,086,720 while the Storage Cost after the Application of the Just In Time System, the cost of storing the raw material is Rp. 16,043,360 Then it can reduce the cost of storing raw materials (material) of Rp. 16,043,360 So that it can increase production productivity. However, in measuring the overall time required in the production process of concrete mix is said to be inefficient because the time needed before using JIT is smaller than after using JIT so it is not efficient in increasing the productivity of the company at PT. Tri Star Mandiri.

Pengaruh Good Corporate Governance terhadap Tax Avoidance (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI) Salam Salam; Zamrah Mustainah Ramadhani2; Mira Mira; Muhaimin Muhaimin; Sultan Sarda
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1670

Abstrak Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI). Dibimbing oleh Pembimbing I Muchran BI. dan Pembimbing II Mira. Penelitian ini bertujuan untuk menguji Pengaruh Good Corporate Governance terhadap Tax Avoidance. Jenis data yang digunakan ialah data sekunder berupa laporan tahunan perusahaan perbankan yang listing di Bursa Efek Indonesia (BEI) periode 2016-2019. Sampel yang digunakan berjumlah 25 perusahaan perbankan sehingga total sampel penelitian sebanyak 100. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan pendekatan kausalitas. Teknik analisis data penelitian menggunakan uji asumsi klasik, analisis regresi linear berganda serta pengujian hipotesis dengan bantuan program SPSS 25. Berdasarkan hasil pengujian yang dilakukan pada penelitian ini diketahui bahwa secara parsial kepemilikan institusional dan dewan komisaris independen tidak berpengaruh signifikan terhadap tax avoidance, sedangkan komite audit memiliki pengaruh yang signifikan terhadap tax avoidance. Kata kunci : Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit, Tax Avoidance. Abstract The Effect of Good Corporate Governance on Tax Avoidance (Empirical Study on Banking Companies Listed on the IDX). Supervised by Advisor I Muchran BI. and Second Advisor Mira. This study aims to test the effect of good corporate governance on tax avoidance. The type of data used is secondary data in the form of annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. The sample used amounted to 25 banking companies so that the total research sample was 100. The type of research used is quantitative research using a causality approach. Research data analysis techniques use classical assumption tests, multiple linear regression analysis and hypothesis testing with the help of the SPSS 25 program. Based on the results of tests conducted on this study it is known that partially institutional ownership and an independent board of commissioners have no significant effect on tax avoidance, while the audit committee has a significant influence on tax avoidance. Keywords : Institutional Ownership, Independent Board of Commissioners, Audit Committee, Tax Avoidance

PENGARUH KUALITAS AUDIT DAN PENGALAMAN AUDITOR DALAM MENILAI KASUS KECURANGAN DI BEBERAPA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR Linda Arisanty Razak; Nurliana N; Sultan Sarda
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i2.305

Tujuan penelitian ini untuk mengetahui pengaruh Kualitas Audit dan Pengalaman Auditor dalam menilai Kasus Kecurangan di beberapa Kantor Akuntan Publik di Kota Makassar. Penelitian ini menggunakan metode kuantitatif. Teknik yang digunakan dalam pengambilan sampel yaitu Teknik Purposive Sampling. Teknik pengumpulan data menggunakan kuesioner. Instrumen penelitian yang digunakan dalam penelitian ini menggunakan metode Skala Likert. Hasil penelitian ini menunjukkan bahwa (1) variabel Kualitas Audit berpengaruh positif dan signifikan dalam menilai kasus kecurangan dan (2) variabel Pengalaman Auditor tidak berpengaruh dan tidak signifikan dalam menilai kasus kecurangan.

PENGARUH KUALITAS AUDIT DAN PENGALAMAN AUDITOR DALAM MENILAI KASUS KECURANGAN DI BEBERAPA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR Linda Arisanty Razak; Nurliana N; Sultan Sarda
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i2.305

Tujuan penelitian ini untuk mengetahui pengaruh Kualitas Audit dan Pengalaman Auditor dalam menilai Kasus Kecurangan di beberapa Kantor Akuntan Publik di Kota Makassar. Penelitian ini menggunakan metode kuantitatif. Teknik yang digunakan dalam pengambilan sampel yaitu Teknik Purposive Sampling. Teknik pengumpulan data menggunakan kuesioner. Instrumen penelitian yang digunakan dalam penelitian ini menggunakan metode Skala Likert. Hasil penelitian ini menunjukkan bahwa (1) variabel Kualitas Audit berpengaruh positif dan signifikan dalam menilai kasus kecurangan dan (2) variabel Pengalaman Auditor tidak berpengaruh dan tidak signifikan dalam menilai kasus kecurangan.

COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF SPECIAL HAJJ TRIPS, TRIPS UMRAH AND HALAL TRAVEL TOUR AT PT BIOTA WISATA TOUR & TRAVEL PERIOD 2018-2022 Arminda Makria Unan; Sultan Sarda; Alamsjah, Alamsjah
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.130

This research aims to examine the comparison of financial performance between Special Hajj, Umrah and Halal Tour trips at PT Biota Wisata Tour & Travel for the 2018-2022 period. The variables used to compare financial performance are Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LDR), Net Profit Margin (NPM), Operating Profit Margin (OPM), Return On Equity Ratio (ROE), and Total Asset Return Over (TATO). This type of research is comparative research and the research sample is in the form of financial reports from 3 travel activities, namely Special Hajj, Umrah and Halal Tour. The sample was selected based on travel business activities at PT Biota Wisata Tour & Travel. The analytical method used is analysis of liquidity, solvency, profitability and activity ratios and a two-average difference test (Independent Sample test). The results of research using the difference between two means test show that there is no significant difference in financial ratios consisting of CR, DAR, DER, LDR and ROE between Special Hajj, Umrah and Halal Tour trips at PT Biota Wisata Tour & Travel during the research period. Meanwhile, NPM, OPM and TATO have significant differences between the three in the research period. Overall, the financial performance of Halal Tour trips is better than Special Hajj and Umrah trips at PT Biota Wisata Tour & Travel in the research period.

Factors In The Aspect Of Regional Financial Management Regarding The Budget Over Remains (Silpa) At The Gowa District Education Service Saskia, Saskia; Sultan Sarda; Masrullah, Masrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.184

This type of research uses a descriptive method with a qualitative approach, which aims to determine the factors in the Regional Financial Management Aspect of the Surplus Budget Calculation (SILPA) at the Gowa Regency Education Office. This research was carried out at the Gowa Regency Education Office which took place from 30 April 2024 to 30 May 2024. This sample was taken from the Gowa Regency Education Office. The types of data used in this research are secondary data and primary data. Data collection was carried out by observation, interviews and documentation. In this research, the data sources used in data collection include subject data, physical data, documentary data. The research instruments used in this research used survey, observation and literature review methods. Based on the research results, data was obtained through in-depth interviews, observations and documentation, where all the informants who conducted in-depth interviews were the head of the Gowa Regency Education Office, Head of the General and Personnel Subdivision, Head of the Financial Accounting Subdivision and Secretary of the Gowa Regency Education Office regarding factors. Factors in the Regional Financial Management Aspect of Over Remaining Budget Calculations (SILPA) at the Gowa Regency Education Service which was discussed previously, the author draws the conclusion that with careful planning, structured administrative records, and increasing human resource competency, the Gowa Regency Education Office has made efforts to reduce the occurrence of SILPA.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search