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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

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

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

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

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

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

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

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%

Implementation of the Regional Government Information System (SIPD) at the Takalar Regency Regional Financial and Revenue Management Agency Wahyuni; Linda Arisanty Razak; Nurul Anriani
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

The aim of this research is to find out how the Regional Government Information System (SIPD) is implemented in Takalar. This research was carried out using the case study analysis method, where this approach focuses on in-depth study of certain phenomena with the aim of understanding the phenomenon in detail. Data collected through interviews with Regional Financial and Asset Agency agencies in the Budget section, observations and documentation in the form of financial reports. Informant: Mr. Syamsul Kamar as the Budget Subdivision of the Regional Financial and Asset Agency (BKAD). The data analysis methods used are the Miles and Huberman approach, including: Data collection, Anticipatory, Data Reduction, Data Display, Verification/drawing conclusions. The results of the research show that the use of the Regional Government Information System (SIPD) application has played a very important role in decision making at the Takalar Regency Regional Financial and Asset Agency (BKAD), where this application is able to manage regional financial data (regional budget planning, implementation and administration of regional finances, regional financial accounting and reporting, accountability for regional financial implementation, accountability for regional property and other regional financial information) through relevant stakeholders more effectively and efficiently by paying attention to the principles of accountability and transparency, despite the problems experienced in the government information system process, which often activities and input processes in the field are hampered due to poor networks and not being able to back up data. However, this does not reduce the function of the government information system in decision making. And the quality of information from the SIPD application is quite complete, because this application provides accurate information to stakeholders, thus enabling more appropriate decision making.

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

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

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

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