Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Politala Economos : Jurnal Ekonomi dan Bisnis
Sakia Putri Samsul
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Review of Hospitalization Rates Using Activity Based Costing Method at Rumah Sakit PKU Muhammadiyah Mamajang in Makassar Area Sakia Putri Samsul; Muh. Rum; Asriani Hasan
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 3 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.666 KB) | DOI: 10.31850/economos.v5i3.2047

Abstract

The reason for this research is to decide whether the tax for ongoing administration at Rumah Sakit PKU Muhammadiyah Mamajang, Makassar Area, is appropriate when compared to the principle of bookkeeping prices in determining the unit cost of emergency clinical administration. The strategy used in this exam was quantitative with a spell binding methodology. Quantitative involvement is an assortment of information into numbers which then, at that point, break down the results. The type of information used in this study was essential information and additional information with information gathering techniques, especially perceptions and documentation. The results of this review showed that from the estimation of the use of activity based costing techniques for the VIP room it is Rp. 1,438,427, for Room I it is Rp. 1,407,446, for Room II Rp. 1,249,609 and for Room III Rp. 1,093,151. Calculation of current payments using movement based costing techniques, when compared to the strategy implemented by Rumah Sakit PKU Muhammadiyah Mamajang, the price of administrative fees can be lowered so as to provide lower results. This is because the expense assignment above for each item is unique.
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.
Co-Authors Amril Amril Asriani Hasan Linda Arisanti Razak Muh Taufiq Muh. Risnandar Muh. Rum