Article Per Year (5 Year)
p-Index From 2020 - 2025
0.778
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Journal La Sociale Al-Buhuts (e-journal)
Firman Syah
Ekonomi/Manajemen, Universitas Muhammadiyah Makassar, Indonesia
Economics, Econometrics & Finance Mathematics Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
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.
Co-Authors Aulia Aulia Aulia Aulia Chairul Iksan Burhanuddin Hety Kusherawaty Hety M Hidayat M. Hidayat Muchran, Muchriady Murniady Muchran Nuryahya Nuryahya