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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi BISNIS: Jurnal Bisnis dan Manajemen Islam JIA (Jurnal Ilmiah Akuntansi) Journal of Tourism Economics and Policy Islamic Accounting and Finance Review
Bakry, Moh Iqbal
Fakultas Ekonomi Universitas Tadulako
Economics, Econometrics & Finance Public Health Social Sciences

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Pengaruh Kualitas Audit, Profitabi litas, dan Kepemilik an Perusahaan Terhadap Penerimaan Opini Going Concern (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Hasrumi, Hasrumi; Bakry, Moh Iqbal; Jurana, Jurana
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2947

Abstract

This study aims to determine the effect of Audit Quality, Profitability, Ownership of the Company on acceptance of going concern opinion. Samples of research as many as 35 companies. Sampling method is Purposive Sampling Method. The data used are secondary data obtained from Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). Analytical method used is logistic regression analysis using hypothesis test that is evaluate fit model, test (Cox and Snell’s R Square), model feasibility test, parameter estimation and its interpretation. The result of this research concludes that: Audit quality has no effect to acceptance of going concern opinion . Profitabiltas significant effect on the acceptance of going concern opinion. Ownership of the company has no effect on the acceptance of going concern opinion. This research suggests: Further research should add to the observation period. Audit quality variables should be proxied for different measurement tools. The limitations of this study are the lack of books on audit quality and going concern opinion.
Pengaruh Kualitas Audit, Profitabi litas, dan Kepemilik an Perusahaan Terhadap Penerimaan Opini Going Concern (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Hasrumi Hasrumi; Moh Iqbal Bakry; Jurana Jurana
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2947

Abstract

This study aims to determine the effect of Audit Quality, Profitability, Ownership of the Company on acceptance of going concern opinion. Samples of research as many as 35 companies. Sampling method is Purposive Sampling Method. The data used are secondary data obtained from Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). Analytical method used is logistic regression analysis using hypothesis test that is evaluate fit model, test (Cox and Snell’s R Square), model feasibility test, parameter estimation and its interpretation. The result of this research concludes that: Audit quality has no effect to acceptance of going concern opinion . Profitabiltas significant effect on the acceptance of going concern opinion. Ownership of the company has no effect on the acceptance of going concern opinion. This research suggests: Further research should add to the observation period. Audit quality variables should be proxied for different measurement tools. The limitations of this study are the lack of books on audit quality and going concern opinion.
Making Meaning of Reducing Boarding House Costs during the COVID-19 Pandemic Dewa Made Adi Dharma; Mohammad Iqbal Bakry; Jurana Jurana
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.41902

Abstract

This study aims to investigate the meaning of "cost" of boarding houses in the COVID-19 pandemic for boarding house entrepreneurs in Palu City, Central Sulawesi, Indonesia. This study uses the transcendental phenomenology approach of the interpretive paradigm. The interview, observation, and documentation were used to collect research data. The results of the study found three types of costs during the COVID-19 pandemic. First, the cost of boarding is interpreted as a noble good. Second, the cost of boarding is interpreted as a benefit to others. Third, the cost of boarding is interpreted as a deferred liability. These three meanings were then synergized into a sense of gratitude as a result of exploring the essence and meaning of bearing costs during the COVID-19 pandemic.
SUSTAINABILITY PERFORMANCE MEASUREMENT OF HASANUDDIN UNIVERSITY THROUGH A GRAPHICAL ASSESSMENT OF SUSTAINABILITY IN UNIVERSITIES (GASU) Sri Wahyuni; Mohammad Iqbal Bakry; Jurana; Muliati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37106

Abstract

This study aims to analyze the sustainability performance of Hasanuddin University. This study used six assessment dimensions: profile, economic, environmental, social, educational, and interrelated issues and dimensions. For each category, an assessment is given for the university's factual performance. The method used in this study is descriptive qualitative using GASU (Graphical Assessment of Sustainability in University) tools. The results showed that Hasanuddin University has good sustainability performance in all aspects of sustainability. The highest sustainability value is obtained by the educational aspect (100%) and the social aspect (75%). This aspect brings a high value because Hasanudin University is engaged in developing knowledge and education. The value of sustainability in other aspects, such as profile, economic, and environmental, is still at a good level because the value obtained is not less than 50%. Although Hasanuddin University has a good sustainability performance, there is still a need to improve the aspects of interrelated issues and dimensions (33%) because this aspect has the lowest value.
The Meaning of Determining Indekos 'Tariffs' from the Indekos Owner's Perspective INDRIASARI, Rahayu; BAKRY, Moh Iqbal; MAPPARESSA, Nurlaela; PARWATI, Ni Made Suwitri; JURANA, Jurana; DHARMA, Dewa Made Adi
Journal of Tourism Economics and Policy Vol. 3 No. 4 (2023): Journal of Tourism Economics and Policy (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i4.896

Abstract

This research aims to understand and interpret the meaning of "Determining Boarding House Rates from the owner's perspective during the COVID-19 pandemic among boarding house entrepreneurs in Central Sulawesi. This research uses the Interpretive Paradigm of the Transcendental Phenomenological Approach. Interviews, Observations, and Documentation were used to collect research data. This is important to reveal the shift in the meaning of determining tariffs in situations that make it difficult for owners to adopt boarding house income tariff policies. The results of this research indicate that for boarding house owners, the costs incurred in owning a boarding house are routine costs at all times. Therefore, for them, the meaning of determining the boarding fee is a manifestation of gratitude for the excellent fortune given by God Almighty. The determination of these rates manifests the boarding house owner's struggle in facing the COVID-19 pandemic. Apart from that, determining the tariff is also interpreted as a form of brotherly feeling of helping each other. This then forms a rationality of thought for boarding house entrepreneurs who use this feeling of joy and happiness as a trigger for determining boarding house rates and providing reductions in tariff determination.
GREEN BUDGETING: SDGS-BASED BUDGETING PLANNING MODEL IN LABUAN VILLAGE Panjili, Moh Yusran; Mustamin; Bakry, Moh Iqbal; Jurana
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.57224

Abstract

Sustainable development is a global agenda that encourages the integration of environmental aspects in village budget planning. This study aims to develop a green budgeting model based on the Sustainable Development Goals (SDGs) in Labuan Village. The method used was descriptive qualitative research using interview techniques with five informants, consisting of community leaders and village officials. The results showed that although SDG principles have been adopted through programs such as BUMDes and TPS3R waste management, the integration of environmental aspects in village planning and budgeting is still limited. The main constraints include budget limitations and village officials' understanding of the concept of green budgeting. However, there are concrete efforts to include environmental considerations in the preparation of the APBDes and transparent reporting through the Village Information System (SID). The implications of this research indicate the importance of strengthening institutional capacity and community participation in supporting environmentally sound budget governance. The green budgeting model developed can serve as a reference for other villages in realizing inclusive and sustainable development.
Co-Authors Dewa Made Adi Dharma DHARMA, Dewa Made Adi Hasrumi Hasrumi Hasrumi, Hasrumi Mapparessa, Nurlaela Muliati Mustamin Nurdin, Jurana Panjili, Moh Yusran Parwati, Ni Made Suwitri Rahayu Indriasari Sri Wahyuni