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All Journal Accounting Accountability and Organization System (AAOS) Journal Journal Economic Excellence Ibnu Sina MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Ansyarif Khalid
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2020 ) Dyah Rezky Ramadhani; Ainun Arizah; Ansyarif Khalid
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 3 No. 1 (2021): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan reputasi Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel terdiri dari 26 perusahaan. Data laporan keuangan perusahaan diperoleh melalui website resmi Bursa Efek Indonesia (www.idx.co.id). Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh negatif dan signifikan terhadap audit delay, solvabilitas berpengaruh positif dan signifikan terhadap audit delay, ukuran perusahaan berpengaruh positif namun tidak signifikan terhadap audit delay dan reputasi Kantor Akuntan Publik (KAP) berpengaruh negatif namun tidak signifikan terhadap audit delay.
Implementasi Alokasi Dana Desa Di Desa Bontoala Kab. Gowa Dalam Mewujudkan Pembangunan Muh. Rais Mukram Latif; Ansyarif Khalid; Saida Said
Journal Economic Excellence Ibnu Sina Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i3.278

Abstract

The aim of this research is to find out how village fund allocation is managed in Bontoala Village. Data collection techniques in this research were observation, interviews and documentation. Results of the Implementation of Village Fund Allocation in Bontoala Village, Kab. Gowa in Realizing Development'' shows that 1) Implementation of Village Fund Allocation in Bontoala Village has been effective. 2) Contributions generated from the Village Fund Allocation have also been fulfilled with the participation of community shops, religious leaders, youth leaders and women leaders when planning the budget. .3) The factor that hinders implementation is that many people do not understand the objectives of the development built by the village government, thus hampering the progress of development in Bontoala village.  
Pengaruh Inovasi Produk, Financial Technology (Fintech), dan Strategi Bisnis terhadap Kinerja UMKM di Kota Makassar Nur Indah Cahyani; Ansyarif Khalid; Ismail Badollahi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/byahzc24

Abstract

The performance of Micro, Small, and Medium Enterprises (MSMEs) is increasingly influenced by their ability to innovate, adapt to digital financial services, and implement effective business strategies. Despite the growing adoption of digital technology among MSMEs, empirical evidence integrating product innovation, financial technology (fintech), and business strategy within a single analytical framework remains limited, particularly in the context of Makassar City. This research investigates the effects of product innovation, fintech utilization, and business strategy on MSME performance using a quantitative explanatory approach. Data were collected from 100 MSME owners selected from a population of 32,739 registered business units through a structured Likert-scale questionnaire distributed online. The data were analyzed using multiple linear regression with SPSS version 26 after passing validity, reliability, and classical assumption tests. The findings indicate that product innovation, fintech, and business strategy each exert a positive and significant influence on MSME performance. Fintech demonstrates the strongest contribution, followed by business strategy and product innovation. The coefficient of determination shows that the proposed model explains 39.4% of the variation in MSME performance. These findings highlight the importance of integrating continuous product development, digital financial services, and adaptive competitive strategies to strengthen business growth, operational efficiency, and sustainability. The study contributes to the literature by providing empirical evidence from a rapidly developing regional economy and offers practical implications for MSME development policies.
Co-Authors Arizah, Ainun Dyah Rezky Ramadhani Ismail Badollahi Muh. Rais Mukram Latif Nur Indah Cahyani Saida Said