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All Journal Syntax Literate: Jurnal Ilmiah Indonesia AkMen JURNAL ILMIAH Nobel Management Review Al-Buhuts (e-journal) ABDINE Jurnal Pengabdian Masyarakat Atestasi : Jurnal Ilmiah Akuntansi
Ibrahim Ibrahim
STIEM Bongaya Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH AKUNTANSI SEKTOR PUBLIK TERHADAP KINERJA ORGANISASI PUBLIK PADA RUMAH SAKIT UMUM DAERAH SYEKH YUSUF KABUPATEN GOWA Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this research is to know the effect of public sector accounting on the performance of public organization at the General Hospital of Sheikh Yusuf Area in Gowa Regency. While the method of analysis used in this study is a simple linear regression to test H. used to determine the effect of an event independent variable to an event of one dependent variable. The results of this study is public sector accounting has a significant effect on the performance of public organizations. Positive and significant influences with low categories indicate that public sector accounting has not played an important role in the performance of public organizations.
PENGARUH PERFORMANCE AUDIT TERHADAP PENINGKATAN KINERJA PEGAWAI PADA PT PELABUHAN INDONESIA IV (PERSERO) CABANG MAKASSAR Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect of Performance Audit toward improving employee performance at PT. PELABUHAN INDONESIA IV (Persero) Makassar Branch. The analysis method; Data Quality Test consisting of; Validation test and reliability test. Classical Assumption Test consists of Normality Test, Multicollinearity Test, and Heterocystaticity Test. The hypothesis will be tested by using two regression models, they are (a) regression model hypothesis tested partially: Y = β0 + β1 X and (b) regression model tested simultaneously: Y = β0 + β1 X1 + β2X2 + β3X3. The results of the study show that from economic aspects, efficiency and effectiveness had a significant and positive effect toward employee performance. From the result, it can be concluded that the bigger economical aspect, efficiency, and effectiveness aspect which assessed by an auditor, then the bigger also the effect toward the employee performance.
Pengaruh Profesionalisme Auditor, Intensitas Moral, Dan Locus Of Commitment Terhadap Intensi Melakukan Whistleblowing (Survey Pada Auditor Kantor Akuntan Publik di Kota Makassar) Ibrahim Ibrahim; Muhammad Faisal Arif; Ayyuf Ayyuf
Nobel Management Review Vol 2 No 1 (2021): Nobel Management Review (NMaR)
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v2i1.1843

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Profesionalisme Auditor, Intensitas Moral, dan Locus of Commitment Terhadap Intensi Melakukan Whistleblowing (survey pada Auditor Kantor Akuntan Publik di Kota Makassar). Pengumpulan data menggunakan data primer yang diperoleh dari penyebaran kuesioner kepada 38 Auditor di 7 KAP di Kota Makassar dengan menggunakan teknik sampling jenuh atau sensus. Hasil kuesioner tersebut telah diuji instrumen dan diuji asumsi klasik serta menggunakan Metode analisis data menggunakan teknik regresi berganda. Hasil penelitian menunjukan bahwa semua hipotesis diterima karena Profesionalisme Auditor Intensitas Moral, dan Locus of Commitment berpengaruh positif dan signifikan secara parsial terhadap Whistleblowing pada Kantor Akuntan Publik Makassar. Hal ini berarti apabila auditor memiliki sikap Profesionalisme, Intensitas Moral, dan Locus of Commitment maka dapat meningktkan Whistleblowing dengan dampak yang besar pada Auditor Kantor Akuntan Publik di Kota Makassar This study aims to examine and analyze the Effect of Auditor Professionalism, Moral Intensity, and Locus of Commitment on Intention to Conduct Whistleblowing (a survey on Auditor of Public Accounting Firm in Makassar City). Data collection uses primary data obtained from distributing questionnaires to 38 auditors in 7 KAPs in Makassar City using saturated sampling techniques or census. The results of the questionnaire were instrument tested and tested classical assumptions and used data analysis methods using multiple regression techniques. The results showed that all hypotheses were accepted because the Professionalism of the Auditor, Moral Intensity, and Locus of Commitment had a positive and partially significant effect on Whistleblowing at the Makassar Public Accountant Office. This means that if the auditor has an attitude of Professionalism, Moral Intensity, and Locus of Commitment, it can increase whistleblowing with a big impact on the Auditor of the Public Accounting Firm in Makassar City
Pelatihan Pemetaan Potensi Wisata Berbasis Pemberdayaan Masyarakat Kabupaten Maros Sulawesi Selatan Harifuddin Halim; Ibrahim Ibrahim; Rasyidah Zainuddin
ABDINE: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2021): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v1i2.207

Abstract

Kabupaten Maros merupakan wilayah yang kaya budaya dengan potensi alam yang indah yang berpeluang menjadi aset wisata pemerintah setempat. Banyaknya potensi wisata tersebut tidak serta merta signifikan terhadap tingkat partisipasi masyarakatnya. Oleh karena itulah, dianggap perlu untuk memberdayakan masyarakat agar mereka sadar dan terlibat dalam pengembangan pariwisata lokal yang kemudian dapat berdampak terhadap kehidupan ekonomi mereka. Artikel ini bertujuan untuk mendeskripsikan kegiatan pemberdayaan masyarakat melalui pelatihan pemetaan pariwisata di Kabupaten Maros. Kegiatan pengabdian ini merupakan hasil kerjasama antara ADPERTISI dengan Pemerintah Kabupaten Maros dengan lokasi pelatihan di Kecamatan Bontoa. Pengabdian ini dihadiri oleh kurang lebih 40 warga masyarakat berasal dari berbagai kelompok seperti kelompok karang taruna, kelompok pencinta desa wisata. Pelatihan ini bertujuan (1) memetakan potensi wisata di Kabupaten Maros khususnya di Kecamatan Bontoa, dan (2) menyadarkan masyarakat atas potensi kesadaran yang mereka miliki untuk berkembang menjadi lebih baik. Pelatihan dilakukan dengan metode ceramah, tanya jawab, diskusi, dan FGD. Hasil pelatihan ini menghasilkan luaran-luaran sebagai berikut: (1) lahirnya pemetaan potensi wisata lokal di kecamatan Bontoa, (2) lahirnya banyak gagasan masyarakat tentang persoalan sosial terkait pariwisata, (3) Lahirnya kesediaan kelompok masyarakat untuk terlibat secara serius dalam mengembangkan potensi wisata lokal mereka
Analysis of the Effect of Liquidity and Profitability on Financial Performance at PT. Mayora Indah Tbk Ibrahim Ibrahim; Eldi Eldi; Haeruddin Haeruddin
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.726 KB) | DOI: 10.36418/syntax-literate.v8i11.10296

Abstract

This study aims to determine and analyze the effect of liquidity and profitability on financial performance at PT Mayora Indah Tbk. This variable is Liquidity which is proxied by Current Ratio, Profitability which is proxied by Return On Assets (ROA) and financial performance which is proxied by Return On Equity (ROE). Data collection techniques are documentation in the form of financial reports. The data analysis performed was multiple linear regression analysis, classical assumption test and basic statistical test using the SPSS program. Based on the results of the data analysis carried out, the obtained multiple linear equation model Ŷ=0.058-0.026X_1+2.235X_2 which means that liquidity partially has a negative and not significant effect on financial performance with a value of 0.249 > 0.05, profitability partially has a positive and significant effect on financial performance with a value of 0.001 <0.05. Simultaneously liquidity and profitability affect financial performance with a value of 0.004 <0.05.
Meningkatkan Profitabilitas Bank Umum Syariah di Indonesia Melalui Islamicity Performance Index dan Operating Eficiency Ratio Ibrahim Ibrahim; Asbi Amin; Rostiaty Yunus; Hasyim Mochtar
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3114

Abstract

This study aims to examine the effect of Islamicity Performance Index and Operating Efficiency Ratio on Profitability at Islamic Commercial Banks in Indonesia. This research is a quantitative study, used with the ultimate goal of arriving at a resolution of the proposed theory by dissecting quantitative information. The population of this study is all Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in 2016-2020, namely 14 BUS as the population in this study. Then, purposive sampling is used with the following criteria: 1) Sharia banking financial statements published successively during the period 2016, 2017, 2018, 2019, 2020 and 2021; 2) Financial statements that do not suffer losses; 3) Presenting the data needed in this study. So that the number of samples is determined to be 36 data from 6 Islamic Commercial Banks. The econometric model used is a panel data regression analysis model using the Eviews 12 application. The results found that Profit Sharing Ratio (PSR) and Operating Efficiency Ratio (OER) had a significant negative effect on Return On Assets (ROA). Meanwhile, Islamic Income Ratio (IsIR) and Zakat Performance Ratio (ZPR) did not have a significant effect on Return On Assets (ROA).
Efek Kualitas Layanan, Kualitas Produk, Diskon dan Lokasi pada Kepuasan Pelanggan Buyung Romadhoni; Ibrahim Ibrahim; Deasy Mauliana
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3623

Abstract

The purpose of this study was to study the consequences of service quality on customer satisfaction at Domino's Pizza Makassar; consequences of product quality on customer satisfaction Domino's Pizza Makassar; the effect of the discount strategy on customer satisfaction at Domino's Pizza Makassar; the effect of location on customer satisfaction Domino's Pizza Makassar. This research method is a quantitative research method on positivism philosophy. The population sample for this study is consumers who shop at Domino's Pizza Boulevard Makassar outlets using the non-probability sampling method. The research sampling method provides a small opportunity for one population group to be sampled. The sampling technique uses a purposive sampling technique based on certain aspects in determining the sample. Selection of a group of subjects based on previously known population characteristics, and certain criteria set based on the objectives or core problems of this study. The total sample taken in this study was 50 people with the assumption that the sample represented a large number of samples that were considered appropriate in this study. The results of this study indicate that service quality, product quality, discount strategy, and business location have a positive and significant effect on customer satisfaction.  
Moderation of Good Corporate Governance: Earnings Management and Firm Value Against Company Performance Ibrahim Ibrahim; Eldi Eldi; Amir Amir; Bunyamin Bunyamin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.481

Abstract

We conducted this study to analyze and examine the influence of earnings management and firm value on firm performance. We also use the variable good corporate governance as a moderating variable to test both. The proxy used for earnings management is the modified jones, firm value using Tobins'Q, financial performance with Return on Assets (ROA), and the GCG proxy taken by researchers, namely the audit committee. The research uses a descriptive method using multiple linear regression analysis test equipment. Data collection was carried out using secondary data on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. From the withdrawal of the target population, only 14 companies were obtained that met the criteria. The results of this study indicate that the company's value partially does not affect the company's financial performance, but earnings management affects the company's performance; earnings management moderated by good corporate governance affects the company's financial performance and firm value.
Co-Authors Ahmad Dahlan Amir Amir Arif, Muhammad Faisal Asbi Amin Ayyuf Ayyuf Bunyamin Bunyamin Bunyamin Bunyamin Deasy Mauliana Eldi Eldi Haeruddin Haeruddin Harifuddin Halim Hasyim Mochtar Irma Rahmawati Rahmawati Rasyidah Zainuddin Romadhoni, Buyung Rostiaty Yunus