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All Journal SEIKO : Journal of Management & Business Jurnal Kreativitas PKM PAY Jurnal Keuangan dan Perbankan POINT Jurnal Abdi Insani Movere Journal Al-Buhuts (e-journal) Innovative: Journal Of Social Science Research Lajagoe Pustaka
Syamsul Bakhtiar Ass.
Universitas Muslim Maros
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Journal : Al-Buhuts (e-journal)

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Pengaruh Profesionalisme Kerja dan Kompetensi Auditor, terhadap Kualitas Audit Inspektorat Provinsi Sulawesi Barat Syamsul Bakhtiar Ass; Mustafa Mustafa; Hajar Hajar
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.v19i1.3645

Abstract

Abstract This research was conducted to determine the effect of work professionalism and auditor competence on audit quality. using primary data through a questionnaire of 52 respondents, the determination of respondents using a purposive sampling technique consisting of auditors and Supervisors for the Implementation of Regional Government Affairs (PPUPD). Data were analyzed using the SPSS 25 program. The results showed that: (1) Work professionalism has a positive and significant effect on audit quality in the inspectorate of West Sulawesi Province; (2) Auditor competence has a positive and significant effect on audit quality at the inspectorate of West Sulawesi Province; (3) Work professionalism and auditor competence simultaneously have a positive and significant effect on audit quality in the inspectorate of West Sulawesi Province
Pengelolaan Dana Bantuan Operasional Sekolah Dalam Peningkatan Mutu Pendidikan SD Di Labakkang Kabupaten Pangkep Bakhtiar Ass, Syamsul; Mustafa Mustafa; Henidar Juana; Kherayani Nur; Abdurrahman Hadi
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.5074

Abstract

This research was carried out at the Elementary School (SD) Labakkang District, Pagkep Regency. The aim of this research is to determine the impact of managing School Operational Assistance (BOS) funds on improving the quality of elementary school education in Labakkang District, Pangkep Regency.The data analysis method used in this research is a quantitative method. The sample in the research was 80 respondents, while the sampling technique in the research used simple random sampling. To answer the hypothesis, instrument tests are used, consisting of validity tests and reliability tests. The regression test consists of simple regression analysis, correlation coefficient test (R) and determination coefficient test (R2). Test the hypothesis using a partial test (t test). All analysis methods were processed using the SPSS version 25 program.
Analisis Kinerja Keuangan Menggunakan Du Pont System Pada PT. Wilmar Cahaya Indonesia Tbk. Bakhtiar Ass, Syamsul; Mustafa, Mustafa; Alam Nasyirah Hanafi, Muh.; Aprilia, Putri; Abdurrahman Hadi
Al-Buhuts Vol. 20 No. 2 (2024): 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.v20i2.5730

Abstract

This study aims to determine the financial performance of PT. Wilmar Cahaya Indonesia Tbk in 2018-2023. This study uses a qualitative analysis method using secondary data sources with library research data collection techniques, data analysis techniques using the Du Pont system consisting of the net profit margin ratio, total asset turnover, equity multiplier, return on assets, and return on equity. The results of the study show that the financial performance of PT. Wilmar Cahaya Indonesia Tbk for the 2018-2023 period is not good. This is due to the low Return On Equity (ROE) compared to industry standards. The main underlying factor is net profit that is not comparable to the company's sales and total assets (low Net Profit Margin (NPM) and Return On Asset (ROA).
Co-Authors , Andi Tenri Uleng Akal Abd. Rahman Kadir Abd. Rasyid, Ady Andardinata, Abdul Khaliq Abdurrahman Hadi Agus umar Gazali, Agus umar Gazali Alam Nasyirah Hanafi, Muh. Alfika Mentari Putri Andi Aris Mattunruang Andi Muhammad Irwan, Andi Muhammad Irwan Arifin Arifin Arman Kamal Asriyani, Asriyani Azisah, Azisah Bakti, Andi Amri Bidasari Bidasari Bohari Bohari Bohari Bohari Chair , Ummul Chair, Ummul Darnawati, Darnawati Gaffar, Samsu Hadi, Abdurrahman Haeril Haeril Hajar Hajar Hajar Henidar Juana Hery Widijanto Juniarmita, Andi Sartika Karina, Ratna Misrah, Misrah Muhammad Ikbal Muhammad Ikram Idrus Muhammad Nurjaya Mustafa Mustafa Mustafa Mustafa Mustafa Mustafa, Mustafa Nur, Kherayani Nuraeni Nuraeni Nurlaela, Nurlaela Paharuddin, Hardianti Pata, Abd Asis Putri Aprilia Rakkang, Yayuk Ris Akril Nurimansjah Rony, Zahara Tussoleha Sadat, Mohammad Anwar Safrin, Abdul Sarnawiah, Sarnawiah Susanti, Juliana Umar, Rahmawati Zalsabila, Adinda Thitania