Article Per Year (5 Year)
p-Index From 2021 - 2026
1.564
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Politala SENTRI: Jurnal Riset Ilmiah Asian Journal of Management Analytics Benefit : Journal of Bussiness, Economics, and Finance Economos : Jurnal Ekonomi dan Bisnis Jurnal Penelitian Pendidikan Indonesia Income Journal of Economics Development
Amril Amril
Universitas Muhammadiyah Makassar
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Analisis sector service quality: analysis models value for money Amril Amril; Helmy Syamsuri; Muhammad Ihsan HM Baso
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243141

Abstract

Pemerintah daerah dituntut untuk mampu menghasilkan kinerja keuangan secara baik dan bertanggungjawab berbasis kinerja. Meningkatnya tuntutan pelaksanaan akuntabilitas publik oleh pemerintah daerah beserta unit-unit kerja diharapkan dapat mengurangi terjadinya pemborosan dana, kebocoran dana dan mendeteksi program- program yang tidak layak secara ekonomi, efisien dan efektivitas terhadap pelayanan ke publik. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan Pemerintah Kota Makassar berdasarkan metode Value For Money (VFM) yaitu menganalisis pengukurun rasio ekonomis, efisiensi, dan efektivitas (3E). Jenis penelitian yang digunakan kuantitatif dengan pendekatan deskriptif kuantitatif yaitu mengumpulkan data, disusun, diinterpretasikan, dan dianalisis sehingga memberikan kesimpulan mengenai kinerja keuangan pemerintah daerah dengan menggunakan Value For Money. Data yang digunakan adalah data sekunder yaitu data laporan keuangan Anggran Pendapatan dan Belanja Daerah (APBD) Pemerintah Kota Makassar. Adapun hasil analisis penelitian ini menunjukkan bahwa untuk rasio ekonomis dan efisiensi sudah memenuhi standar Value For Money sehingga anggaran dapat lebih tepat sasaran dan dinikmati oleh masyarakat, sedangkan untuk rasio efektivitas belum memenuhi standar Value For Money tetapi tetap diperlukan adanya peningkatan pelayanan ke publik secara berkesinambungan agar efektivitas kinerja pemerintah tercapai lebih baik lagi di tahun yang akan datang. Namun kinerja Pemerintah Kota Makassar secara keseluruhan adalah baik.
Dampak Faktor Perilaku terhadap Praktik Akuntansi Modern Amril Amril; Helmy Syamsuri
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 7 (2025): SENTRI : Jurnal Riset Ilmiah, Juli 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i7.4203

Abstract

This study aims to analyze the role of professionalism and ethics in controlling the complexity of modern accounting practices at financial sector State-owned enterprises in Makassar City. The complexity includes the use of information system-based accounting technology, integration of financial data across units, and increasing pressure on transparency and accountability of financial reporting. The approach used was qualitative with descriptive methods, and data were obtained through in-depth interviews, observation, and documentation. Research informants consist of internal accountants, auditors, and financial managers who are directly involved in the implementation of modern accounting systems. The results showed that professionalism plays an important role in encouraging adaptive attitudes, responsibility, and commitment to improving individual competence in the face of technological change. Meanwhile, ethics proved to be a moral foundation in making fair and independent decisions, especially when facing pressure or potential irregularities in reporting. Professionalism and ethics synergistically function as behavioral controllers capable of maintaining the integrity and quality of financial information. This research confirms the importance of internalizing ethical values and strengthening professional culture as part of the organization's strategy in managing modern accounting challenges in a sustainable manner.
Analysis of Production Cost Control for Determining Selling Prices at UD. Mansur Furnitur Putri Annisa Dewi; Muh Rum; Amril Amril
Income Journal Of Economics Development Vol. 6 No. 2 (2026): July 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.2.2026.839

Abstract

This research aims to determine the implementation of UD production cost control. Mansur in determining the right selling price so as to increase production efficiency. This research uses a quantitative descriptive approach. The data sources used are primary and secondary data. The data analysis technique used in this research is Standard Costing Analysis (Variance Analysis). The results of this research show that the total production costs according to UD. Mansur before controlling costs amounting to Rp. 31,352,250 per 10 units with a price per unit of Rp. 3,135,225. after researching by looking at the standards and realization of Rp. 29,690,125 with a price per unit of Rp. 2,969,012.5. UD. Mansur has not controlled costs well, but the results of this research can provide input to UD management. Mansur reduces production costs by carrying out variance analysis.
The Behavioral Accounting Approach to Examining Modern Accounting Practices in the Industry 4.0 Era Amril Amril; Helmy Syamsuri; Wardatul Wahidah. R
Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i2.16374

Abstract

This study aims to analyze modern accounting practices in the industry 4.0 era through a behavioral accounting approach. Digital transformation in accounting systems, such as the use of ERP and cloud-based reporting, not only brings technical changes but also creates dynamics in individual and organizational behavior that impact the quality of financial reporting. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews with financial managers, accounting staff, and internal auditors directly involved in the implementation of modern accounting systems, supported by relevant documentation. Data analysis was conducted through data reduction, thematic presentation of findings, and drawing conclusions by linking the research findings to behavioral accounting theory. The results indicate that attitudes toward technology, work motivation, organizational culture, professional ethics, and cognitive biases significantly influence the effectiveness of modern accounting practices.
The Influence of Self-Efficacy, Locus of Control, and Financial Literacy on the Digital Financial Behavior of Accounting Students at Muhammadiyah University Makassar Vivin Vivin; Amril Amril; Zalkha Soraya
Economos : Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2026): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v9i1.4338

Abstract

This study aims to determine the effect of self-efficacy, locus of control, and financial literacy on the digital financial behavior of accounting students at Muhammadiyah University of Makassar. This study used a quantitative approach with a sample of 100 respondents and data analysis using multiple linear regression with the help of SPSS version 27, and supported by validity, reliability, and hypothesis testing. The results showed that self-efficacy partially had a positive and significant effect on digital financial behavior with a t-value of 3.046 > 1.984 and a significance value of 0.003 < 0.05. Locus of control has a positive and significant effect on digital financial behavior, with a t-value of 2.605 > 1.984 and a significance value of 0.011 < 0.05. Meanwhile, financial literacy has a positive but insignificant effect on digital financial behavior, with a t-value of 0.802 < 1.984 and a significance value of 0.425 > 0.05. Simultaneously, self-efficacy, locus of control, and financial literacy significantly influence digital financial behavior, with an F-value of 18.764 and a significance value of 0.000 < 0.05.
Strategi Ketahanan Ekonomi Rumah Tangga dalam Menghadapi Perlambatan Ekonomi Nasional: Studi Fenomenologi pada Keluarga Berpendapatan Menengah Helmy Syamsuri; Amril Amril; Abdul Sumarlin
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 1 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i1.1553

Abstract

Perlambatan ekonomi nasional memberikan dampak nyata terhadap stabilitas keuangan rumah tangga, terutama pada kelompok berpendapatan menengah yang rentan mengalami tekanan ekonomi. Penelitian ini bertujuan untuk menganalisis strategi ketahanan ekonomi yang diadopsi keluarga berpendapatan menengah di Kota Makassar, memahami penilaian mereka terhadap efektivitas strategi tersebut, serta mengidentifikasi faktor internal dan eksternal yang memengaruhi pilihan strategi. Metode penelitian menggunakan pendekatan kualitatif dengan desain fenomenologi, melibatkan informan yang dipilih secara purposive hingga data dinyatakan jenuh. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis secara tematik. Hasil penelitian menunjukkan bahwa keluarga menerapkan sejumlah strategi adaptif seperti penghematan anggaran, prioritas kebutuhan dasar, diversifikasi sumber pendapatan, peningkatan literasi keuangan, serta pemanfaatan jaringan sosial. Strategi ini dinilai cukup efektif dalam menjaga keberlangsungan ekonomi rumah tangga, meskipun masih terbatas pada aspek jangka pendek. Faktor internal seperti struktur keluarga, pola konsumsi, serta perencanaan keuangan berpengaruh signifikan, sementara akses layanan keuangan, dukungan kebijakan, dan jejaring sosial turut memperkuat ketahanan ekonomi mereka. Penelitian ini menegaskan bahwa kombinasi kemampuan adaptasi internal dan dukungan lingkungan eksternal menjadi penentu utama ketahanan ekonomi keluarga menengah dalam menghadapi perlambatan ekonomi nasional.
Analisis Kebijakan Dividen Perusahaan Manufaktur Di Indonesia : Berdasarkan Penerapan Signaling Theory Salsabila Arianto; Nur Ikhlasul Amal; Muh. Rizaldi; Linda Arisanty Razak; Amril Amril
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.675

Abstract

This study aims to examine the application of signaling theory to the dividend policy of manufacturing companies in Indonesia, analyze the role of dividend policy as a signal regarding the company's performance prospects, and identify factors that strengthen the effectiveness of this dividend signal. The research method used is a Systematic Literature Review (SLR) by examining relevant empirical articles published in the 2020–2025 period, obtained from reputable academic databases. The results of the study indicate that dividend policy in manufacturing companies in Indonesia generally functions as a positive signal regarding the company's performance prospects, especially when supported by high profitability, large company size, efficient asset utilization, and consistent dividend payments. However, the effectiveness of dividend signals is contextual and can weaken companies with high levels of leverage and free cash flow. Overall, the findings of this study confirm that dividend policy plays a role not only as a profit distribution mechanism but also as a strategic tool in reducing information asymmetry and increasing investor confidence in the long-term prospects of manufacturing companies in Indonesia.
Struktur Kepemilikan dan Manajemen Laba : Tinjauan Literatur Sistematis Berdasarkan Teori Keagenan Muh Taufiq; Sakia Putri Samsul; Muh. Risnandar; Linda Arisanti Razak; Amril Amril
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.679

Abstract

This study aims to examine the relationship between ownership structure and earnings management practices using a Systematic Literature Review (SLR) approach based on the agency theory perspective. Ownership structure—encompassing institutional, managerial, and concentrated ownership—is viewed as an internal control mechanism with the potential to mitigate agency conflicts and opportunistic management behavior. The literature search was conducted systematically through national and international academic databases, covering publications from 2021 to 2025, resulting in 25 scientific articles that met the inclusion criteria for analysis. The synthesized results indicate that institutional ownership tends to play a role in suppressing earnings management practices through more effective monitoring functions, though its influence largely depends on the ownership proportion and institutional context. Meanwhile, managerial ownership exhibits a dual effect: it can align the interests of managers and shareholders at certain levels, yet potentially increases earnings management when ownership is high or under external pressure. Furthermore, the effectiveness of ownership structures is influenced by complementary corporate governance mechanisms, such as audit quality and corporate social responsibility disclosure. This research is expected to provide theoretical and practical contributions to improving the quality of financial reporting.
Strategi Akuntabilitas Publik dalam Pencegahan Fraud Dana Desa: Studi Kasus PMD Kabupaten Gowa Andi Kartika; M. Shidiq Al Mutawakkil; Linda Arisanti Razak; Amril Amril
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.683

Abstract

Dana Desa memainkan peran penting dalam pembangunan, namun besarnya alokasi dana tidak diimbangi dengan kapasitaspengelolaan yang memadai, sehingga berisiko tinggi terhadapkecurangan (fraud). Penelitian ini bertujuan untuk mengkajistrategi akuntabilitas publik yang diimplementasikan oleh Dinas Pemberdayaan Masyarakat dan Desa (PMD) Kabupaten Gowadalam mencegah fraud Dana Desa melalui lensa Fraud Triangle Theory. Penelitian menggunakan pendekatan kualitatif denganstudi kasus. Data dikumpulkan melalui wawancara, observasi, dan studi dokumentasi, lalu dianalisis dengan model interaktifMiles dan Huberman. Temuan penelitian mengungkapkerentanan fraud yang ditandai dengan ketidakberfungsianSistem Keuangan Desa (SISKUADES) bagi publik. Analisismelalui tiga elemen fraud triangle menunjukkan: (1) Adanya pressure dari ketidakpercayaan masyarakat dan kasus korupsisebelumnya; (2) Terbukanya opportunity akibat lemahnyapengawasan eksternal dari masyarakat; dan (3) Adanya rationalization dari oknum PMD dengan alasan yang tidakberdasar untuk membenarkan ketidaktransparanan. Disimpulkan bahwa strategi akuntabilitas publik PMD Gowabelum efektif mencegah fraud. Diperlukan penguatanpengawasan eksternal yang independen dan memastikanmekanisme transparansi yang benar-benar dapat diaksesmasyarakat.
Co-Authors Abdul Khalik Abdul Sumarlin Andi Kartika Helmy Syamsuri Helmy Syamsuri Ibrahim Ahmad Linda Arisanti Razak Linda Arisanty Razak M. Shidiq Al Mutawakkil Muh Taufiq Muh. Risnandar Muh. Rizaldi Muh. Rum Muhammad Ihsan HM.Baso Mulyana Machmud Nur Ikhlasul Amal Putri Annisa Dewi Sakia Putri Samsul Salsabila Arianto Syahruddin Yasen Vivin Vivin Wardatul Wahidah. R Zalkha Soraya