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All Journal Jurnal Abdi Insani Jurnal Ekonomika dan Bisnis Media Bina Ilmiah FISCAL: Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sahrir Sahrir
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Kemampuan Laba Kotor, Laba Operasi, Laba Bersih dan Perubahaan Piutang dalam Memprediksi Arus Kas Operasi di Perusahaan Manufaktur Riyanti .; Sultan .; Zikra Supri; Sahrir .; Sofyan Syamsuddin
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.140

Abstract

This study aims to determine which concepts are best in predicting cash flow operating activities and provide empirical evidence regarding gross profit, operating profit, net income and changes in accounts receivable in predicting cash flows for operating activities in the future by testing each variable. The object of research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2015. The results of this study indicate that changes in accounts receivable have the best ability compared to gross profit, operating profit and net income in predicting future operating cash flows. Partially only the change of accounts receivable variable that proved to significantly affect the dependent variable (operating cash flow).
PENGARUH PENERAPAN STANDAR AKUNTANSI, SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN DAERAH Indri Lia Aprilia; Sofyan Syamsuddin; Sahrir Sahrir
Media Bina Ilmiah Vol. 17 No. 7: Februari, 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i7.314

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi, sistem informasi akuntansi terhadap kinerja keuangan daerah pada kantor BPKAD kota palopo. Metode yang digunakan dalam penelitian ini adalah kuantitatif. Populasi penelitian ini adalah seluruh pegawai di kantor BPKAD kota palopo. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan non probabilitas yaitu convenience sampling. Adapun sampel dalam penelitian ini berjumlah 42 pegawai. Sedangkan analisis data digunakan untuk menilai hipotesis penelitian guna merumuskan hasil penelitian dengan pengujian statistik menggunakan software SPSS. Jenis data ini menggunakan data primer dengan menyebarkan kuesioner kepada responden. Hasil penelitian ini menunjukkan bahwa standar akuntansi dan sistem informasi akuntansi memiliki pengaruh terhadap kinerja keuangan daerah
PENINGKATAN SISTEM PENGELOLAAN KEUANGAN DAN PEMASARAN DIGITAL PADA UMKM CHALODO SIBALI RESOE Zikra Supri; Sahrir Sahrir; Rahmad Solling Hamid; Sultan Sultan; Riyanti Riyanti
Jurnal Abdi Insani Vol 10 No 4 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i4.1148

Abstract

Digital transformation is one of the main factors in the development and sustainability of Micro, Small and Medium Enterprises (MSMEs). The existence of Law (UU) No. 11 of 2020 concerning Job Creation is a form of government support that is also related to MSME digitization efforts. However, this effort is still not fully carried out by MSMEs on the grounds that they still have obstacles or problems in its implementation. . The partner in this service is the Chalodo Sibali Resoe MSME which produces processed chocolate products. The urgency of the implementation of this service is related to solving the problems faced by partners, including the need for financial system applications, increasing knowledge and taxation capabilities and digital marketing. The purpose of community service activities in general is to provide solutions to partners related to the problems faced in the form of programs and outputs that can later be utilized by the community / partners. The solutions provided include making financial management system applications and implementing socialization and training in taxation and digital marketing. Through this service activity, partners can increase knowledge about taxation and digital marketing, as well as the availability of simple financial reports that are in accordance with the activities and types of business of the partners.
Efek Moderasi Deviden Dalam Pengaruh Earning Per Share Terhadap Harga Saham Riyanti Riyanti; Sultan Sultan; Sahrir Sahrir; Sofyan Syamsuddin
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v1i1.15328

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Earning Per Share terhadap Harga Saham dengan Dividen Sebagai Variabel Pemoderasi. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling yaitu laporan keuangan dan laporan kronologis harga saham selama lima tahun terakhir (2017-2021) pada perusahaan makanan dan minuman yang telah dipilah berdasarkan kriteria tertentu yang tercantum pada Bursa Efek Indonesia. Penelitian ini diuji dengan menggunakan Analisis Regresi Berganda, Berdasarkan analisis data yang digunakan diperoleh hasil Variabel Earning Per Share (EPS) berpengaruh signifikan positif terhadap harga saham perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia , sedangkan Dividen tidak mampu memoderasi hubungan Earning Per Share (EPS) terhadap Harga Saham.
Pengaruh Literasi Keuangan Terhadap Kesejahteraan Finansial Dengan Pengelolaan Keuangan Sebagai Variabel Intervening: Pada Ibu Rumah Tangga Di Dusun Wonosari Timur Marwa Marwa; Sultan Sultan; Sahrir Sahrir
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5782

Abstract

This study aims to analyze the effect of financial literacy on financial well-being with financial management as an intervening variable. The method used in this study is quantitative. The population of this study consisted of housewives in Kamanre Village, Wonosari Timur Hamlet. The research sample was determined using the Slovin formula, so that 98 housewife respondents were obtained. Data collection was carried out through questionnaires, while data analysis included validity tests, reliability tests, regression analysis, and path analysis using SPSS 25. After that, the Sobel test was carried out using the Sobel calculator online. Based on the results of the analysis, financial literacy was proven to have an effect on financial well-being. Financial literacy also has an influence on financial management, which then acts as a mediating variable in the relationship between financial literacy and financial well-being. These findings underline the importance of increasing financial literacy among housewives, in order to encourage more optimal family financial management. Through adequate understanding of financial planning and saving habits, housewives have the potential to manage financial resources more efficiently to support family welfare.
Peran Literasi Keuangan, Locus of Control, Dan Financial Technology Dalam Mendorong Inklusi Keuangan UMKM Iqram Iqram; Sahrir Sahrir; Rifqa Ayu Dasila
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6735

Abstract

MSMEs play an important role in the economy, supported by financial literacy, locus of control, and financial technology. This research aims to analyze the influence of financial literacy, locus of control, and financial technology on the financial inclusion of Micro, Small and Medium Enterprises (MSMEs) in Palopo City. Financial literacy reflects an individual's understanding and ability to manage finances, while locus of control describes a person's level of control over financial events that affect their life. On the other hand, the adoption of financial technology plays a role as a facilitator in increas-ing access to financial services. This research uses quantitative methods with a population of 14.870 and data collection through questionnaires distributed to 120 MSMEs in Palopo City. The research results show that financial literacy, locus of control, and financial technology have a significant influ-ence on financial inclusion. Financial literacy factors and the use of financial technology are the main drivers in increasing the accessibility of financial services, while locus of control contributes to better financial decision making. These findings provide important implications for developing strategies for empowering MSMEs through increasing financial literacy, understanding locus of control, and more optimal integration of financial technology.
Analisis Pengaruh Rotasi Audit Dan Kepatuhan Pengelolaan Daerah Terhadap Kualitas Audit Di Inspektorat Kabupaten Luwu Monalisa Monalisa; Nispa Sari; Sahrir Sahrir
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6938

Abstract

The change of auditors (audit rotation) and compliance in regional management are determinants that influence audit quality in the government sector. This study aims to evaluate the impact of audit rotation and the level of compliance in regional management on audit quality at the Inspectorate of Luwu Regency. This research adopts a quantitative approach by applying multiple regression analysis. Data were obtained through questionnaires distributed to 45 auditors at the Inspectorate of Luwu Regency. The findings reveal that audit rotation has a positive effect on audit quality, indicating that the change of auditors contributes to enhancing independence and objectivity in the financial audit process. Additionally, compliance with regional management also has a positive impact on audit quality, signifying that transparency and adherence to applicable regulations play a role in strengthening the effectiveness of regional financial oversight. Thus, this study concludes that audit rotation policies and compliance in regional management simultaneously contribute to improving audit quality in the government environment.
Co-Authors Indri Lia Aprilia Iqram Iqram Marwa Marwa Monalisa Monalisa Nispa Sari Rahmad Solling Hamid Rifqa Ayu Dasila Riyanti . Riyanti Riyanti Sofyan Syamsuddin Sofyan Syamsuddin Sultan . Sultan Sultan Sultan Sultan Sultan Sultan Zikra Supri Zikra Supri