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Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan Andi Sri Kumala Putri P Mala; Iwan Kurniawan; Amrizal Salida
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winata, because the public accountant has committed a violation of the Professional Standards of Public Accountants (SSAP) Violations committed related to the audit of the financial statements of PT Muzatek Jaya last financial year 31 December 2004. The existence of the above case should provide awareness for the Auditor to apply the Professional Standards of Public Accountants in carrying out the accountant profession. Therefore, the theme of independence, ethics and decision making in the accounting profession also has a very important and deep understanding in maintaining the reputation of the accounting profession. Based on the reasons above this study takes the title "Influence of Work Experience, Professional Commitment to Auditor's Ethical Decision Making"

PENGARUH KEBIJAKAN HUTANG DAN DIVIDEN TERHADAP NILAI PERUSAHAAN DISEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Amrizal Salida; Kurniawan; Usman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study has a goal, which is to see how influential a company's debt policy problems and also the distribution of dividends for each company are on the value of the company itself. The companies that are the object of this research are companies listed on the Indonesian stock exchange, while the subject of the company is a company engaged in the telecommunications sector. This study uses inferential statistical data analysis with multiple regression approach. The test is carried out to strengthen that the data used is objective, then the data will be tested for F and T tests, after that the data is then tested again using the coefficient of determination test using the help of the SPSS application. To determine the sample in this study, the saturated sample method was used, the results obtained were 30 samples consisting of 6 companies and each company used financial statement data for the past 5 years. The data obtained in this study were sourced from the Indonesian stock exchange. Broadly speaking, the results of the F and T tests show that the problem of debt policy and dividend distribution does not have a positive and significant effect on the value of a company.

Exploring Social and Environmental Accounting Reporting Through Jurgen Habermas's Critical Theory Yahya; Amrizal Salida; Nurul Rusdiansyah
West Science Interdisciplinary Studies Vol. 1 No. 08 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i08.179

The objective of this research is to uncover how accounting practices related to social and environmental aspects in the Bakaru hydropower plant are carried out. The informants in this study consisted of employees and local communities around the company. They have a good understanding of the issues under study. Data is collected through observation and recording of documentation in various situations in the field. The collected data were analyzed using a qualitative approach using the theory of critical communicative action from Jürgen Habermas. This approach is used to examine the real practice of social and environmental accounting. The results showed that the Corporate Social Responsibility (CSR) program at the Bakaru hydropower plant is in line with the view of how natural relationships should be carried out, in accordance with the concept of truth proposed by Jurgen Habermas. That is, companies are responsible for the impact of their operations, and this is based on the expectations of various interested parties. The company has also achieved a level of compliance in this regard, by implementing CSR through disclosure to the public. However, there is a problem in the budget allocation for CSR programs every year, because the implementation of these programs does not run effectively. In this case, the Bakaru hydropower plant does not fully meet claims of authenticity or honesty, and most of the programs carried out are still assistance and do not have a focus on sustainability in terms of reporting, prevention, and maintenance of environmental activities.

ANALISIS ANGGARAN RESPONSIF GENDER PADA APBD KABUPATEN SIDENRENG RAPPANG TAHUN 2019 Ahmad Arif Syarif; Kurniawan Kurniawan; Amrizal Salida; Nur Hidayah
AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i2.3213

Gender mainstreaming is one of the important agendas for realizing a more inclusive national development. However, phenomena in the regions show that gender mainstreaming has not had a significant effect. One of the parameters that can be reviewed is based on local government budget allocations. This study aims to analyze the implementation of gender-responsive budgeting in local governments for the 2019 APBD period with a focus on research locations in Sidenreng Rappang Regency, especially the Office of Village Community Empowerment, Women and Child Protection. The research method used is qualitative with interactive data analysis by Miles and Huberman. The results of the study indicate that the regional government of Sidenreng Rappang Regency has not implemented gender mainstreaming in development because the results of the budget evaluation show that the budget at the Office of Village Community Empowerment, Women and Child Protection has not fulfilled the gender responsive budgeting aspect. This can serve as a reference for local governments to pay attention to gender in realizing inclusive development.

PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA USAHA PABRIK BERAS SEHATI KABUPATEN SIDRAP Mulyana Machmud; Muh Iqbal; Amrizal Salida
AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i2.3956

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh modal kerja terhadap profitabilitas pada pabrik beras sehati kabupaten sidrap. Penelitian ini dilakukan pada pabrik beras sehati kabupaten sidrap. Sampel yang digunakan yaitu laporan keuangan berupa laporan laba rugi dan laporan neraca. Metode analisis yang digunakan dalam penelitian ini yaitu metode analisis regresi berganda dengan uji hipotesis yang digunakan dalah uji parsial, uji simultan dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa perputaran kas (X1) secara parsial tidak berpengaruh signifikan terhadap profitabilitas (Y) pabrik beras sehati kabupaten sidrap sebab nilai t-hitung 0,812 < t-tabel 12,706 dan sig 0,566 > 0,05. Perputaran piutang (X2) secara parsial tidak berpengaruh signifikan terhadap profitabilitas (Y) pabrik beras sehati kabupaten sidrap sebab nilai t-hitung 2,749 < t-tabel 12,706.dan sig 0,222 > 0,05. Perputaran persediaan (X3) secara parsial tidak berpengaruh signifikan terhadap profitabilitas (Y) pabrik beras sehati kabupaten sidrap sebab nilai t-hitung 2,274 < t-tabel 12,706.dan sig 0,264 > 0,05. Perputaran kas (X1) perputaran piutang (X2) dan perputaran persediaan (X3) berpegaruh secara simultan terhadap profitabilitas (Y) dengan nilai Fhitung (2,576) > dari nilai Ftabel (19,2) dan nilai sig (0,423) > (0,05). Nilai R square atau R kuadrat yang diperoleh sebesar 0,885 atau (88,5%) artinya perputaran kas, perputaran piutang dan perputaran persediaan berpengaruh terhadap profitabilitas sebesar 88,5%.

Exploring Social and Environmental Accounting Reporting Through Jurgen Habermas's Critical Theory Yahya; Amrizal Salida; Nurul Rusdiansyah
West Science Interdisciplinary Studies Vol. 1 No. 08 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i08.179

The objective of this research is to uncover how accounting practices related to social and environmental aspects in the Bakaru hydropower plant are carried out. The informants in this study consisted of employees and local communities around the company. They have a good understanding of the issues under study. Data is collected through observation and recording of documentation in various situations in the field. The collected data were analyzed using a qualitative approach using the theory of critical communicative action from Jürgen Habermas. This approach is used to examine the real practice of social and environmental accounting. The results showed that the Corporate Social Responsibility (CSR) program at the Bakaru hydropower plant is in line with the view of how natural relationships should be carried out, in accordance with the concept of truth proposed by Jurgen Habermas. That is, companies are responsible for the impact of their operations, and this is based on the expectations of various interested parties. The company has also achieved a level of compliance in this regard, by implementing CSR through disclosure to the public. However, there is a problem in the budget allocation for CSR programs every year, because the implementation of these programs does not run effectively. In this case, the Bakaru hydropower plant does not fully meet claims of authenticity or honesty, and most of the programs carried out are still assistance and do not have a focus on sustainability in terms of reporting, prevention, and maintenance of environmental activities.

Analisis Penerapan Konsep Kaizen Dalam Pengendalian Biaya MutuPada UD. Ridwan 3A Kabupaten Pinrang Salida, Amrizal
Jurnal Ilmu Sosial Humaniora Indonesia Vol 1 No 1 (2021): JISHI - Juni 2021
Publisher : CV Infinite Corporation

Analisis Penerapan Konsep Kaizen Dalam Pengendalian Biaya Mutu Pada UD.Ridwan 3A Kabupaten Pinrang. Dalam suatu bidang Usaha Manufaktur perusahaan harus dapat membangun suatu sistem mutu yang senantiasa meningkatkan produknya baik produksi, instalasi maupun kinerja. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan konsep kaizen dapat berpengaruh dalam mengendalikan biaya mutu pada UD.Ridwan 3A Kabupaten Pinrang pada tahun 2018 sampai dengan tahun 2020. Metode pengumpulan data yang digunakan dalam penelitian ini yaitu observasi dan dokumentasi serta kuisioner. Jenis dan sumber data dalam penelitian ini adalah kualitatif dan data yang diperoleh dianalisis dengan metode deskriptif.Hasil penelititan ini menunjukkan bahwa (1) Secara umum, UD. Ridwan 3A telah menerapkan tiga pilar utama yang menjadi aturan dasar dalam menerapkan kaizen. (2) UD. Ridwan 3A masih berusaha melakukan pengendalian biaya mutu yang terjadi dalam kurun waktu antara tahun 2018 hingga tahun 2020.

Challenges in Accessing Higher Education: A Semiotic Analysis on Gender Stereotypes, Cultural Conservatism, and Economics Kurniawan, Kurniawan; Arnas, Riska; Salida, Amrizal; Fadlina, Fadlina; Hamdi, Hamdi; Maryam, Maryam
Journal of Language and Literature Studies Vol. 4 No. 4 (2024): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jolls.v4i4.2242

This study investigates the role of logo symbolism in shaping the identity and communication strategies of State Islamic Universities (UINs) in Central Java, Indonesia. Logos serve as powerful visual representations of an institution's identity, blending cultural and religious values. Despite their importance, there is limited research on the semiotic analysis of UIN logos, particularly in terms of integrating Islamic identity with local cultural heritage. This research examines the challenges faced by the Towani Tolotang community in Indonesia, focusing on gender stereotypes, cultural conservatism, and economic barriers to higher education, especially for women. The Towani Tolotang community’s adherence to traditional values often creates a conflict between higher education and cultural preservation, limiting educational opportunities. Gender expectations and economic limitations further exacerbate this issue, with women’s education often deprioritized and financial constraints hindering access to higher education. This study adopts a qualitative descriptive approach, utilizing semiotic analysis based on Charles Peirce's theory and Cerrato’s color theory. Data was gathered through documentation techniques from online repositories, focusing on logos from five UINs in Central Java. Findings indicate that these logos incorporate Islamic values while reflecting local cultural heritage, using symbols such as gunungan, flowers, and specific color schemes (green, white, yellow, orange, gold, and black). These logos not only embody cultural preservation but also promote progressive Islamic education. The study underscores the significance of logo symbolism in reinforcing institutional identity, enhancing public perception, and boosting the competitiveness of UINs globally.

The Role of Financial Literacy and Digital Innovation in Enhancing SME Performance Rini, Asrini; Kurniawan, Kurniawan; Salida, Amrizal; Haeril, Haeril; Fatra, Emil
Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i1.1882

This study investigates how Financial Literacy and Digital Innovation contribute to the performance of Micro, Small, and Medium Enterprises (MSMEs). It fills a gap in empirical research concerning the effects of financial literacy and digital innovation on MSME growth. A conceptual framework grounded in agency theory has been established. The research involved distributing 200 questionnaires to MSME stakeholders in Sidenreng Rappang District, South Sulawesi. Data was gathered through surveys and analyzed using multiple regression to evaluate the influence and interaction of these two factors on MSME performance. Hypotheses were tested via multiple linear regression to assess how independent variables affect the dependent variable. The results show that both financial literacy and digital innovation have a significant individual impact on MSME performance. Moreover, the interaction of financial literacy and digital innovation also positively influences MSME performance. These findings are anticipated to offer valuable insights for policymakers in crafting programs that enhance MSME growth through improved financial literacy and digital innovation. Additionally, academics can further contribute to the advancement of new theories and knowledge in this area.Keywords: Financial Literacy, Digital Innovation, SME Performance.

Analisis Perkembangan Kinerja Keuangan Menggunakan Rasio Profitabilitas dan Rasio Likuiditas Pada PT Mineral SumberDaya Mandiri TBK Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2020-2022 Maryam. R, Maryam. R; Ayu, Ari; Salida, Amrizal
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk melihat perkembangan kinerja keuangan PT Mineral Sumberdaya Mandiri Tbk ditinjau dari rasio keuangan yaitu rasio profitabilitas dengan menggunakan pengukuran ROA, ROE, NPM, dan GPM serta rasio likuiditas dengan menggunkan Current Ratio, Quick Ratio, dan Cash Ratio. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan analisis laporan keuangan dengan melakukan analisa data menggunakan rasio keuangan. Adapun data penelitian ini berupa data sekunder dengan teknik dokumentasi yaitu laporan keuangan yang dipublish perusahaan disitus resmi Bursa Efek Indonesi. Sampel Penelitian ini yaitu laporan keuangan PT Mineral Sumberdaya Mandiri Tbk pada tahun 2020-2022 yang terdaftar di BEI dengan teknik penarikan sampel Porposive Sampling. Hasil penelitian rasio profitabilitas ini yang dihitung dengan Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) dan Gross Profit Margin (GPM) memperlihatkan kondisi kinerja keuangan dari tahun ke tahun terus mengalami peningkatan menunjukkan bahwa perusahaan semakin efisien dan kinerja perusahaan sangat baik sehingga mampu memberikan imbal hasil yang semakin tinggi bagi investor. Pada rasio likuiditas yang dihitung dengan Current Ratio, Quick Ratio, dan Cash Ratio memperlihatkan kondisi kurang baik atau kurang efisien dalam membayar kewajiban pendeknya karena mengalami fluktuatif.

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