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All Journal Akuisisi : Jurnal Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Journal La Sociale Al-Buhuts (e-journal) Journal of Artificial Intelligence and Digital Business Jurnal Social Society Indonesian Journal of Innovation Multidisipliner Research
Firman Syah
Ekonomi/Manajemen, Universitas Muhammadiyah Makassar, Indonesia
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences

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Manajemen Laba Perspektif Al Muthaffifin chairul iksan burhanuddin; Firman Syah
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.680

Abstract

In the subject of accounting, earnings management is a major challenge, particularly when it comes to presenting financial statements. In practice, earnings management is carried out by managers in order to give information to top management for specific goals, such as bonus purposes. As a result, the information supplied by the manager to the management is incorrect. To provide a path out of this practice, a rebuilding is required. This study employs a qualitative method based on a critical paradigm. With the goal of presenting a fresh viewpoint on financial statement presentation. The findings of this study shed new light on the results of the rebuilding of earnings management based on Surah Al Muthaffifin in the Qur'an. This rebuilding model is meant to promote a religious and responsible attitude in the presentation of financial statements, reducing earnings management methods that can hurt connected parties
ANALYSIS OF VILLAGE FUND MANAGEMENT ON DEVELOPMENT AT PALALAKKANG VILLAGE Muchriady Muchran; Firman Syah; Nuryahya Nuryahya; Murniady Muchran
SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i02.375

Abstract

This study aims to determine how the management of the village fund management on the development of Desa Palalakkang. The type of research used is the qualitative research metode.The processed data is the result of interviews with palalakkang village staff. Data colettion methods used in this study is observation, interview, and documentation. The data source used are primary data sources and secondary data sources. The results showed that the vilage fund management on the development of Desa Palalakkang was quite effective based on UUD No. 6, 2014 and developed with the regional minister of the state No. 133, 2014.
Analisis Efektivitas dan Kontribusi Pemungutan Pajak Restoran dengan Pemanfaatan Financial Technology pada Badan Pendapatan Daerah Kota Makassar Hety Kusherawaty Hety; Aulia Aulia; Firman Syah; M Hidayat
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.v19i1.3564

Abstract

This study Aims to analyze the level of Effectiveness and Contribution of Restaurant Tax Collection with the Utilization of Financial Technology at the Regional Revenue Agency of Makassar City.This research uses a type of quantitative descriptive research. using Primary and Secondary data sources. The Data Analysis Method used in this study is the Effectiveness Ratio and Contribution Ratio. The results of this study indicate that: 1.) The level of effectiveness in collecting restaurant tax by Utilizing Financial Technology at the Makassar City Revenue Agency during the 2018-2022 period can be said to be very effective, with an average effectiveness rate of 110%. 2.) The average contribution of restaurant tax collection by Utilizing Financial Technology at the Regional Revenue Agency of Makassar City during the 2018-2022 period can be said to be unfavorable, with an average contribution rate of 13.87%
The Influence of Participation, Motivation and Family Environment on Increasing the Spirit of Entrepreneurship Firman Syah; Aulia Aulia; M. Hidayat
Journal La Sociale Vol. 4 No. 3 (2023): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v4i3.865

Abstract

This research is a descriptive research with a quantitative approach. The purpose of this study was to determine the effect of partisipation, motivation and family environment partially on increasing the entrepreneurial spirit of students at the Faculty of Economics and Business, University of Muhammadiyah Makassar. Data were analyzed use multiple linear regression and analysis using the SPSS version 23. Population are students of the Faculty of Economics and Business, University of Muhammadiyah Makassar. The samples obtained amounted to 213 using probability sampling techniques. Test the validity of the data using validity and reliability tests. Data were analyzed using the classical assumption test, t test and the coefficient of determination. The research results obtained: 1. Participation has a positive but not significant effect on increasing student entrepreneurial spirit; 2. Motivation has a positive and significant effect on increasing student entrepreneurial spirit; and 3. The family environment has a positive and significant effect on increasing the entrepreneurial spirit of students.
Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur sektor pertambangan batubara di Bursa Efek Indonesia) Nur Alifah; Muhammad Nasrun; Firman Syah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8504

Abstract

Penelitian ini bertujuan untuk 1) mengetahui pengaruh Likuiditas terhadap Nilai Perusahaan pada perusahaan manufaktur sektor pertambangan batubara di Bursa Efek Indonesia, 2) mengetahui pengaruh Solvabilitas terhadap Nilai Perusahaan, dan 3) mengetahui pengaruh Profitabilitas terhadap Nilai Perusahaan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 65 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan perangkat lunak statistik Hasil penelitian menunjukkan bahwa Likuiditas berpengaruh positif dan signifikan terhadap Nilai Perusahaan, yang berarti kemampuan perusahaan dalam memenuhi kewajiban jangka pendek mampu meningkatkan kepercayaan investor. Solvabilitas juga berpengaruh positif dan signifikan terhadap Nilai Perusahaan, yang menunjukkan bahwa penggunaan utang yang dikelola secara efektif dapat mendukung peningkatan nilai perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan serta menjadi variabel yang paling dominan, karena kemampuan perusahaan dalam menghasilkan laba memberikan sinyal kuat mengenai kinerja dan prospek perusahaan di masa depan.
The Influence of Financial Technology on Increasing Financial Inclusion in MSMEs in Bira Village, Bulukumba Regency Kasmita Kasmita; Asri Jaya; Firman Syah
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.899

Abstract

This study is urgent because understanding how financial technology influences financial inclusion can help MSMEs in Bira Village overcome limited access to formal financial services and support inclusive local economic growth. This study investigates the impact of financial technology (fintech) on enhancing financial inclusion among Micro, Small, and Medium Enterprises (MSMEs) in Bira, Bulukumba Regency. The research is motivated by the limited access of MSMEs to formal financial services and the potential of fintech to offer more accessible digital financial solutions. A quantitative research method was employed, utilizing a survey approach. Data were collected through questionnaires administered to 64 MSME respondents and analyzed using simple linear regression with SPSS software. The data were collected from selected MSME operators using a purposive sampling technique The findings reveal that fintech exerts a positive and statistically significant influence on financial inclusion, as evidenced by a p-value of 0.000 and a coefficient of determination (R²) of 0.893. This indicates that 89.3% of the variance in financial inclusion is attributable to fintech adoption. The study concludes that fintech facilitates access to formal financial services such as digital payments, savings, and loans thereby promoting more efficient and sustainable business operations for MSMEs.
Analisis Pemahaman Teknologi Dalam Meningkatkan Kinerja Guru SMP Negeri 2 Alla Kecamatan Baroko Kabupaten Enrekang Miftahul Yuda; Dg. Maklassa; Firman Syah
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.677

Abstract

Penelitian ini bertujuan untuk menganalisis pemahaman teknologi guru dalam Penelitian ini bertujuan menganalisis pemahaman teknologi guru dalam meningkatkan kinerja guru di SMP Negeri 2 Alla Kecamatan Baroko Kabupaten Enrekang. Penelitian menggunakan metode deskriptif kualitatif dengan teknik observasi, dokumentasi, dan wawancara terhadap kepala sekolah, wakil kepala sekolah, dan guru. Hasil penelitian menunjukkan bahwa pemahaman teknologi guru tergolong cukup baik meskipun belum merata. Guru telah memanfaatkan laptop, LCD, video pembelajaran, dan aplikasi daring untuk meningkatkan efektivitas pembelajaran, efisiensi kerja, serta komunikasi dengan siswa. Guru juga mampu beradaptasi terhadap perkembangan teknologi, namun masih terdapat hambatan berupa keterbatasan kemampuan, fasilitas, waktu belajar, dan jaringan internet.
Pengaruh Gaya Hidup Hedonisme Terhadap Perilaku Keuangan Mahasiswa Di Universitas Muhammadiyah Makassar Nurul Epika; Muhammad Nasrun; Firman Syah
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.690

Abstract

Penelitian ini bertujuan untuk untuk mengetahui pengaruh gaya hidup hedonisme terhadap perilaku keuangan mahasiswa di Universitas Muhammadiyah Makassar. Sampel yang digunakan 87 responden. Jenis Data yang digunakan dalam penelitian ini adalah data kuantitatif yand diperoleh dari kuesioner yang dibagikan dan berhubungan dengan masalah yang diteliti. Pengumpulan data dilakukan dengan dokumentasi dan pembagian kuesioner. Dalam penelitian ini sumber data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data mencakup data primer dan data sekunder. Instrument penelitian yang digunakan dalam penelitian ini menggunakan metode skala likert. Berdasarkan hasil data dengan menggunakan perhitungan statistik melalui aplikasi SPSS versi 26, penelitian menunjukkan bahwa gaya hidup hedonisme memiliki pengaruh negatif signifikan terhadap perilaku keuangan mahasiswa Universitas Muhammadiyah Makassar. Hal ini dibuktikan melalui hasil uji t diperoleh nilai t hitung sebesar -9,486 dan nilai t tabel sebesar 1,988, sehingga t hitung lebih kecil dari t tabel (-9,486 < 1,988). Dengan demikian, H0 ditolak dan H1 diterima, yang berarti gaya hidup hedonisme berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Selain itu, hasil analisis regresi linear sederhana menunjukkan koefisien regresi sebesar -1,246 yang mengindikasikan bahwa setiap peningkatan gaya hidup hedonisme akan menurunkan kualitas perilaku keuangan mahasiswa. Nilai koefisien determinasi (R Square) sebesar 51,4% menunjukkan bahwa gaya hidup hedonisme memberikan kontribusi sebesar 51,4% terhadap perilaku keuangan mahasiswa, sedangkan sisanya sebesar 48,6% dipengaruhi oleh variabel lain di luar penelitian.
Co-Authors Asri Jaya Aulia Aulia Aulia Aulia Chairul Iksan Burhanuddin Dg. Maklassa Hety Kusherawaty Hety Kasmita Kasmita M Hidayat M. Hidayat Miftahul Yuda Muchran, Muchriady Muhammad Nasrun Murniady Muchran Nur Alifah Nurul Epika Nuryahya Nuryahya