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All Journal INVOICE : JURNAL ILMU AKUNTANSI Indonesian Journal of Taxation and Accounting IECON: International Economics and Business Conference
Sitti Zulaeha
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Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. SINAR GALESONG MANDIRI Sitti Zulaeha; Ayu Puspita Sari
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 (936.601 KB) | DOI: 10.26618/inv.v2i1.3180

Abstract

Analysis of Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri, Thesis Accounting Study Program Faculty of Economics and Business Muhammadiyah University Makassar. Supervised by Supervisor I Ansyarif Khalid and Supervisor II Sitti Zulaeha. This study aims to obtain empirical evidence using primary data regarding Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri. This type of research used in research is correlational with a quantitative approach. The population and sample in this study are based on certain criteria or puposive sampling techniques of 43 respondents. The results showed that the user involvement variable had no significant effect on the performance of accounting information systems. While a variety of training and education program variables, personal technical abilities, facilities and top management support significantly influence the performance of accounting information systems.
EFEKTIVITAS PENGENDALIAN INTERNAL PEMBERIAN KREDIT STUDI KASUS PADA PT. BANK BRI (PERSERO) TBK UNIT DAENG SIRUA MAKASSAR Ansyarif Khalid; Sitti Zulaeha; kisrawati asjudalastri
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.44 KB) | DOI: 10.26618/inv.v1i1.2014

Abstract

Internal control is, a system of procedures that can automatically check each other recording between parts or functions within an organization and prioritize accuracy and administrative. Usually this is done by employing two or more people independently, to obtain the same numer or the same result. Granting of credit, is a general procedure of credit regarding the terms, conditions or guidance of actions to e performed since the sumission of credit application by the customer until the paying off a credit y the bank.The title of this research is: Effectiveness of internal control of lending (case study at PT Bank BRI Daeng Sirua Makassar).As for the problem studied by the author is whether the internal control of credit extended by Bank BRI (Persero) Tbk Unit Daeng Sirua has been effective.This research uses descriptive qualitative with case study approach, with carat question and answer. The conclusion is obtained from the result of study, the effectiveness of internal control of the grant held by PT. Bank BRI Daeng Sirua Makassar in supporting the procedure of credit provision is quite effictive.
Pengaruh Tarif Layanan, dan Pendapatan Operasional Terhadap Profitabilitas Sebagai Intervening Variable Pada RS Bahagia Adilah Rofifah Askari; Endang Winarsih; Sitti Zulaeha
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.34

Abstract

This research aims to determine how cost control has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out service rates have a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out operational income has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. The data collection method used is a questionnaire with quantitative data type. The research results show that (1) Partial test results (t test) show that cost control has a positive and significant effect on profitability. This is indicated by the calculated t score of 9.419 > t table 1.99 and a significant score of 0.000 < 0.05. (2) The results of the partial test (t test) show that service rates have a positive and significant effect on profitability. This is indicated by the calculated t score of -0.561 < t table 1.99 and a significant score of 0.577 > 0.05. (3) The results of the partial test (t test) show that operating income has a positive and significant effect on profitability. This is indicated by a calculated t score of 0.418 < t table 1.99 and a significant score of 0.678 > 0.05. (4) The results of the t test show that the hypothesis (Ha) is accepted and (H0) is rejected, which means that the variables of cost control, service rates, and operational income have a positive and significant effect on profitability with break even point as an intervening variable at Bahagia Hospital.
Corporate Governance: The Importance of Implementing Good Corporate Governance for Business Sustainability and Improving Company Performance and Value Sitti Zulaeha; Kartini; Hamid Habbe; Syarifuddin Rasyid
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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Abstract

The implementation of GCG can improve company performance, especially financial performance and reduce risks that may be carried out by the Board of Directors to makedecisions that benefit themselves, and in general Corporate Governance can increase investor confidence. Meanwhile, the low implementation of Corporate Governance canreduce the level of investor confidence and can be a factor that prolongs the economic crisis in Indonesia. Healthy business practice is the implementation of organizational functions based on good management principles (good corporate governance) in the context of providing quality and sustainable services. In the phenomenal growth of corporate governance, social power and organizational influence have both contributed to taking responsibility for balancing their own interests. Corporate governance is related to the ways in which financial suppliers to companies ensure that they get returns on investment (Amanah, Dhiana and Fathoni: 2018). A set of mechanisms by which outside investors protect themselves against takeovers by managers and controlling shareholders. The guideline is the company's mechanism for determining which ones should reduce agency costs and better align the interests of the board and capital suppliers (Dimopoulos and Wagner: 2016). Corporategovernance as the system of laws, rules, and factors that control the operations of an organization. These norms and laws have shaped the relationship between the board ofdirectors, shareholders and managers as well as to resolve agency conflicts (Kalemli- Ozcan and Fan: 2016).
Co-Authors Adilah Rofifah Askari Ansyarif Khalid Ayu Puspita Sari Endang Winarsih Hamid Habbe KARTINI kisrawati asjudalastri Syarifuddin Rasyid