Article Per Year (5 Year)
p-Index From 2021 - 2026
2.33
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen Profitability Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Jurnal Teknologi dan Manajemen Industri Terapan International Journal of Asian Business and Management (IJABM) International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam IECON: International Economics and Business Conference Journal of Ekonomics, Finance, and Management Studies
Linda Arisanty Razak
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
AUDIT KEPATUHAN PENGELOLAAN PIUTANG DALAM MEMINIMALISIR PIUTANG TAK TERTAGIH (Studi Kasus PT Bank Negara Indonesia (Persero) Tbk Cabang Makassar) Ismawati Ismawati; Naidah Naidah; Linda Arisanty Razak
Jurnal Ilmu Manajemen Profitability Vol 4, No 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3794

Abstract

This research aims to know the application of the compliance audit in the management of accounts receivable accounts receivable to minimise not collectible at PT. Bank Negara Indonesia (Persero) Tbk. Makassar Branch. Methods of analysis used in this study is a qualitative method of analysis. In this case the researchers are using a risk-based audit approach, i.e. audit approach where checking is done against the harmony between the policy and the procedures are carried out with the provision of regulation. So, PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch should be in line with regulations or procedures that have been held by Bank Indonesia (BI) in terms of financing. Based on the results of the study, pointed out that Compliance Audits conducted by the Director of compliance and Compliance Work Unit PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch has gone well in accordance with the duties and those powers and keep independensinya properly because it had working guidelines, systems and procedures of work refers to the provisions of the applicable legislation. As well as in terms of the management of accounts receivable to the customer were in accordance with the applicable procedures. Each of these stages did not escape from the supervision of the compliance group so that each part or section associated on the stage professionally responsible.
Penerapan Corporate Social Responsibility (Csr) Terhadap Profitabilitas Perusahaan (Studi Kasus Pada Pt Bank Danamon Indonesia,Tbk) Linda Arisanty Razak; Muh Aris Pasigai; Husnul Khatimah
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (921.746 KB) | DOI: 10.26618/inv.v2i1.3184

Abstract

 This study aims to analyze differences before and after the implementation of a CSR program on profitability carried out by PT. Bank Danamon Indonesia, Tbk. The type of research used in this research is quantitative descriptive research. Data obtained by documentation techniques in the form of financial statements of PT. Bank Danamon Indonesia Tbk before the implementation of CSR in 2002-2009 and after the implementation of CSR in 2010-2017. The calculation technique used in this study is to calculate the percentage of profitability ratios (ROA) of PT. Bank Danamon Indonesia Tbk. While the data analysis techniques used in this study used descriptive statistical tests and tested hypotheses with the Paired Sample T Test analysis method using a tool in the form of SPSS 23.  The results showed that there were no differences before and after the implementation of CSR. There is no difference in profitability measured by ROA allegedly because social activities and environmental activities as a form of corporate responsibility for the surrounding environment and social are not good enough so that the impact on the company has not been seen. Besides, the types of banking companies that do not have a direct impact on natural resources also can be one of the factors there is no difference in profitability at PT. Bank Danamon Indonesia Tbk.
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

Abstract

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 Alokasi Dana Desa Dan Pendapatan Asli Desa Terhadap Belanja Desa Pada Desa Buhung Bundang Kecamatan Bontotiro Kabupaten Bulukumba Rahmat Hajri; Linda Arisanty Razak
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
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.v8i1.341

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Alokasi Dana Desa (ADD) dan pendapatan asli desa terhadap belanja desa di Desa Buhung Bundang. Secara spesifik, penelitian ini menganalisis pengaruh Alokasi Dana Desa (ADD) dan pendapatan asli desa, sebagai komponen dalam Anggaran Pendapatan dan Belanja Desa (APBDes), terhadap belanja desa. Variabel independen yang digunakan dalam penelitian ini adalah alokasi dana desa dan pendapatan asli desa, sedangkan variabel dependennya adalah belanja desa. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Realisasi APBDes anggaran 2018-2020. Penelitian menggunakan regresi linier berganda untuk analisis data. Hasil penelitian menunjukkan bahwa 1) Pengelolaan alokasi dana desa terhadap belanja desa pada desa Buhung Bundang dilakukan mulai dari tahap perencanaan, pelaksanaan, pertanggungjawaban, penatausahaan, pelaporan ADD, 2) alokasi dana desa dan pendapatan asli desa berpengaruh positif dan signifikan terhadap belanja desa pada desa Buhung Bundang.
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

Abstract

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 Alokasi Dana Desa Dan Pendapatan Asli Desa Terhadap Belanja Desa Pada Desa Buhung Bundang Kecamatan Bontotiro Kabupaten Bulukumba Rahmat Hajri; Linda Arisanty Razak
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
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.v8i1.341

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Alokasi Dana Desa (ADD) dan pendapatan asli desa terhadap belanja desa di Desa Buhung Bundang. Secara spesifik, penelitian ini menganalisis pengaruh Alokasi Dana Desa (ADD) dan pendapatan asli desa, sebagai komponen dalam Anggaran Pendapatan dan Belanja Desa (APBDes), terhadap belanja desa. Variabel independen yang digunakan dalam penelitian ini adalah alokasi dana desa dan pendapatan asli desa, sedangkan variabel dependennya adalah belanja desa. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Realisasi APBDes anggaran 2018-2020. Penelitian menggunakan regresi linier berganda untuk analisis data. Hasil penelitian menunjukkan bahwa 1) Pengelolaan alokasi dana desa terhadap belanja desa pada desa Buhung Bundang dilakukan mulai dari tahap perencanaan, pelaksanaan, pertanggungjawaban, penatausahaan, pelaporan ADD, 2) alokasi dana desa dan pendapatan asli desa berpengaruh positif dan signifikan terhadap belanja desa pada desa Buhung Bundang.
The Effect Of The Internal Control System On The Quality Of Financial Reports At Pt Perkebunan Nusantara XIV Makassar Haerunnisa, Haerunnisa; Linda Arisanty Razak; Muchriana Muchran
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.v2i2.52

Abstract

This study aims to determine the effect of the internal control system on the quality of financial reports at PT Perkebunan Nusantara XIV Makassar. This research was conducted to get an overview regarding whether the internal control system is able to influence the quality of financial reports at PT Perkebunan Nusantara XIV Makassar. This type of research is a case study. This research was conducted at PT Perkebunan Nusantara XIV Makassar. The type of data used is quantitative and qualitative data while the data sources are primary and secondary. Methods of data collection using documentation techniques and questionnaires. The data analysis technique uses simple linear regression with SPSS version 25 assisted testing. The results of the study indicate that the independent variable of the internal control system influences the dependent variable on the quality of financial reports. This can be seen from the magnitude of the influence of the internal control system on the quality of financial reports, which is equal to 20.5%
The Influence of Digital Payment Adoption, Financial Literacy and Education Level on Financial Management of MSMEs in Makassar Risma Parmawati; Linda Arisanty Razak
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8ycwd290

Abstract

This study aims to examine the effect of digital payment adoption, financial literacy, and education level on financial management in Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. With the rapid advancement of the digital era, the use of digital payment systems has become essential for MSMEs to enhance transaction efficiency and security. However, challenges such as low financial literacy and limited understanding of technology among MSME owners still pose significant obstacles to achieving optimal financial management. This study adopts a quantitative approach, utilizing multiple linear regression analysis to explore the relationships between these variables. The research data was collected through surveys administered to MSME owners in Makassar City. The results of the study show that digital payment adoption, financial literacy, and education level all positively influence financial management practices in MSMEs. Specifically, MSMEs that adopt digital payment systems tend to have better financial management practices, which improve their operational efficiency. Additionally, higher financial literacy and education levels enable MSME owners to make more informed financial decisions, further contributing to the overall improvement in financial management. These findings suggest that fostering digital payment adoption, improving financial literacy, and enhancing education levels can significantly support MSMEs in Makassar City in improving their financial management and overall business sustainability.
The Influence of Fintech , Financial Literacy and Financial Inclusion on the Sustainability of MSMEs in Makassar City Andi Lutfyatul Fadillah; Linda Arisanty Razak
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/j26xcc40

Abstract

This study aims to explore the impact of Financial Technology ( Fintech), financial literacy, and financial inclusion on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. In an increasingly digital era, the adoption of Fintech is expected to increase the ease and efficiency of operations for MSME actors. Meanwhile, a high level of financial literacy allows business owners to manage their finances more effectively, and financial inclusion plays an important role in expanding access to financial services. This study uses a quantitative approach with multiple linear regression analysis to explore the relationship between these variables . The findings of this study indicate that the use of Financial Technology ( Fintech ), financial literacy, and access to financial inclusion have a positive impact on the sustainability of MSMEs in Makassar City
The Influence of MSME Sustainability on Financial Performance with Network as a Moderating Variable (Case Study of MSMEs in Makassar City) Siti Nurhana; Linda Arisanty Razak; Ramly
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/q8xnnf75

Abstract

This study examines the impact of sustainability on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City, with business networking as a moderating variable. The independent variables are sustainability practices and business networking, while the dependent variable is financial performance. Challenges in this research include limited data on sustainability and networking, difficulties in measurement, varying levels of implementation, and the lack of proper reporting systems among MSMEs. Using a quantitative approach and survey method, data was collected from 50 MSMEs. Multiple regression analysis evaluated the direct impact of sustainability on financial performance, while moderation analysis assessed the role of business networking. The findings, processed using SPSS, reveal that both sustainability practices and networking positively affect MSMEs’ financial performance. The acceptance of the first hypothesis (H1) indicates that higher sustainability practices enhance financial performance. The second hypothesis (H2) confirms that strong networking further improves financial outcomes. Moreover, the third hypothesis (H3) highlights that networking moderates the relationship between sustainability and financial performance, demonstrating that a robust network amplifies the benefits of sustainable practices. This study underscores the importance of sustainability and networking in driving MSME financial success.
Co-Authors Amiruddin Husni Andi Lutfyatul Fadillah Arizah, Ainun Asriani Hasan Haerunnisa Haerunnisa, Haerunnisa Husnul Khatimah Ismawati Ismawati Muchriana Muchran Muh aris pasigai Naidah Naidah Nurafni Ansar Nurliana N Putry, Adesty Rahmat Hajri Ramly Risma Parmawati Salmawati SITI NURHANA Sultan sarda Wa Ode Rayyani