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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Maspul Journal of Community Empowerment Economics and Digital Business Review Amsir Management Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal Amsir Community Service Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Siti Diva Syarifah Lukman
Faculty Of Business, Andi Sapada Institute Of Social And Business Sciences
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Market Value dan Risiko Saham terhadap Holding Period dalam Perspektif Investasi Lukman, Siti Diva Syarifah
Amsir Management Journal Vol. 3 No. 2 (2023): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i2.206

Abstract

This study aims to determine the effect of Market Value and Stock Risk on Holding Period in The Perspective of Investing in Cigarette Companies listed on The Indonesia Stock Exchange (IDX). The analttical method used in this study is multiple linear regression analysis, classical assumption test, coefficient of determination and hypothesis testing using statistical t test with SPSS version 26.0. The observation period carried out is 2019-2021. The result of this study prove that Market Value has a positive and significant effect on Holding Period and Stock Risk has a negative and insignificant effect on Holding Period in Cigarette Companies listed on IDX with an observation period of 2019-2021.
Activity Ratio to Measure Performance at PT. Jesry Karya Engenering Makassar City Lukman, Siti Diva Syarifah
Amsir Management Journal Vol. 4 No. 2 (2024): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i2.267

Abstract

This article analyzes the activity ratio in measuring the performance of PT. Jesry Karya Engenering Makassar. The purpose of this article is to understand the extent to which the company is able to manage and utilize its assets efficiently to support the company’s operational activities. This article uses a quantitative descriptive approach with data collection methods through documentation, specifically utilizing the company’s financial reports (balance sheets and income statements for the 2019-2021 period). The data analysis technique used is by calculating the ratio then the calculation result will be interpreted to conclude the ratio result with the company performance. From the findings, it is found that the performance of PT. Jesry Karya Engenering Makassar as measured by the ratio of accounts receivable turnover, working capital turnover, and asset turnover is still relatively low. However, if measured from the inventory turnover ratio, the performance of PT. Jesry Karya Engenering Makassar is quite high.
Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas dan Tekanan Ketaatan Terhadap Kinerja Auditor Dalam Pembuatan Audit Judgment Pada Kantor Perwakilan BPKP Anggerwati, A. Indah; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Multidisiplin Amsir Vol. 1 No. 2 (2023): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat.v1i2.822

Abstract

Penelitian ini bertujuan untuk menguji secara empiris: pengaruh tekanan anggaran waktu, pengaruh kompleksitas tugas, pengaruh tekanan ketaatan terhadap kinerja auditor dalam membuat audit judgement. Penelitian ini menggunakan sampel sebanyak 35 auditor independen yang bekerja di Kantor Perwakilan Perusahaan. Badan Pengawasan Keuangan dan Pembangunan (BPKP) Mamuju, Sulawesi Barat, dengan menggunakan metode sensus sampling. Alat penelitian menggunakan kuesioner yang disampaikan langsung kepada auditor oleh peneliti. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan program SPSS. Metode ini dipilih karena variabel bebasnya lebih dari satu. Hasil penelitian ini menunjukkan bahwa tekanan anggaran waktu, kompleksitas tugas dan tekanan ketaatan berpengaruh negatif dan signifikan terhadap kinerja auditor dalam membuat audit judgement
Co-Authors Ali, RustanA Alimuddin, Firman Aliyah, Nur Andi Indah Anggerwati Andi Sapada, Achmad Faisal Anggerwati, A. Indah Anggerwati, Andi Indah Astuti, Fifi Azis, Resky Quinsa Dwi BEDDU, MEGAWATI Darmawansah, Darmawansah Ekasari, Dhea Hamida Hasan Hartati Hartati Hartati Hidayatullah, Andi Muh Syukur Hudabiah, Diyah Jusnia, Jusnia L, Riska Gebiyanti Matakupan, Suryana Salomi Mulyana Machmud Musdalifah Musdalifah Muslimin, Ulyana Nilam, Nilam Nisrina, Ulfah Laila Nur, Irawati Nurul Riska Ainun Rafika Uksi Rifani, Riza Amalia Riska Riska Riza Amalia Rifani Sari, Eli Delina Sarira, Gracia Rani Sudirman, Irmayanti Syamsuriani Tijjang, Bakhtiar Wahsya, Wahsya Yunisara, Yunisara Yusuf, ST. Nursaadah Zaimar, Fina Ruzika Zulkifli , Zulkifli