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All Journal JURNAL ECONOMINA Jurnal Ekonomika Manajemen Dan Bisnis Bata Ilyas Journal of Accounting Phinisi Applied Accounting Journal
Muharram, Andi Iswan
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Economics, Econometrics & Finance Education Social Sciences

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The Influence of Return On Asset on PBV of Pharmacy Sector Companies in The Indonesian Stock Exchange Muharram, Andi Iswan; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

This research aims to determine the effect of profitability on company value in the pharmaceutical sector on the Indonesian Stock Exchange.The subjects in this research were Pharmaceutical Sector companies on the Indonesia Stock Exchange from 2019 to 2021. Sampling was carried out using a purposive sampling technique.Data analysis techniques use descriptive statistical analysis, simple linear regression, t test, and coefficient of determination.Based on the research results, ROA has a significant effect on the Price to Book Value of Companies in the Pharmaceutical Sector on the Indonesian Stock Exchange.
Faktor-Faktor yang Mempengaruhi Kinerja Internal Auditor di Inspektorat Pemerintah Kabupaten Kolaka: Perspektif Profesionalisme, Kepuasan Kerja, dan Komitmen Organisasi Muharram, Andi Iswan
Bata Ilyas Journal of Accounting Vol 5, No 2 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i2.7793

Abstract

This study aims to analyze the influence of professionalism, job satisfaction, and organizational commitment on the performance of internal auditors at the Inspectorate of Kolaka Regency. The respondents in this study consisted of inspectors with at least two years of experience, and 30 questionnaires were distributed, yielding a response rate of 73%-76%. The regression analysis shows that 65.1% of the variation in internal auditor performance can be explained by professionalism and job satisfaction variables, with regression coefficients of 4.243 for professionalism and 0.743 for job satisfaction. Additionally, 64.8% of the variation in internal auditor performance is influenced by organizational commitment and job satisfaction, with regression coefficients of 8.472 for organizational commitment. The results of this study indicate that professionalism, job satisfaction, and organizational commitment significantly affect internal auditor performance, suggesting that improving these factors can enhance auditor performance.Penelitian ini bertujuan untuk menganalisis pengaruh profesionalisme, kepuasan kerja, dan komitmen organisasi terhadap kinerja internal auditor pada Inspektorat Pemerintah Kabupaten Kolaka. Responden penelitian ini terdiri dari inspektorat yang telah bekerja minimal dua tahun, dengan jumlah kuesioner yang disebarkan sebanyak 30 lembar dan tingkat respon sebesar 73%-76%. Hasil analisis regresi menunjukkan bahwa 65,1% variasi kinerja internal auditor dapat dijelaskan oleh variabel profesionalisme dan kepuasan kerja, dengan koefisien regresi sebesar 4,243 untuk profesionalisme dan 0,743 untuk kepuasan kerja. Selain itu, 64,8% variasi kinerja internal auditor juga dipengaruhi oleh komitmen organisasi dan kepuasan kerja, dengan koefisien regresi sebesar 8,472 untuk komitmen organisasi. Hasil penelitian ini menunjukkan bahwa profesionalisme, kepuasan kerja, dan komitmen organisasi memiliki pengaruh signifikan terhadap kinerja internal auditor, sehingga rekomendasi untuk meningkatkan kinerja auditor internal adalah dengan memperhatikan faktor-faktor tersebut.
Analisis Pengelolaan Aset Tetap Pada Badan Pendapatan Daerah (BAPENDA) Kabupaten Kolaka Muharram, Andi Iswan; ., Nichen; Pracita, Sriayu; Sahlan, Fahmi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v3i2.2487

Abstract

Assets are an important element that must be managed well, because they support the success of operational activities in the regional government administration. The objective of this investigation is to find out whether asset management is implemented in accordance with the Regulation of the Minister of the Interior Number 7 of 2024 concerning amendments to the Regulation of the Minister of the Interior Number 19 of 2016, and to find out what obstacles are encountered when reporting on fixed assets. active in Kolaka Regency. The research method used is qualitative descriptive research. The data used in this research is secondary data. The research results show that the implementation of fixed asset management carried out by BAPENDA Kolaka Regency has been carried out thoroughly in accordance with Permendagri Number 19 of 2016 on the Technical Guidelines for Regional Property Management. , which has now been changed to Permendagri Number 7 Year 2024 concerning amendments to the Regulation of the Minister of the Interior Number 19 of 2016. Analysis of compliance with the implementation of legislation relating to the implementation of fixed asset management carried out by Kolaka Regency with the Minister of Internal Affairs Regulation Number 7 of 2024, so far there are still things that do not comply with legal regulations, such as the preparation of maintenance cards, which are related to the results of the maintenance that has been carried out. However, this does not hinder asset management.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN KOPERASI TERHADAP TINGKAT KEPERCAYAAN ANGGOTA KOPERASI Turi, La Ode; Muharram, Andi Iswan
JURNAL ECONOMINA Vol. 2 No. 12 (2023): JURNAL ECONOMINA, Desember 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i12.1103

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas Laporan Keuangan terhadap tingkat kepercayaan anggota koperasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer dimana teknik pengumpulan data menggunakan kuesioner yang disebar di lingkup koperasi “Mutiara Harapan” Kolaka. Variabel independen dalam penelitian ini adalah Transparansi (X1) dan Akuntabilitas (X2) dan variabel dependen adalah kepercayaan anggota (Y). Metode sampel yang digunakan adalah nonprobability sampling. Teknik analisis data menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukkan bahwa: 1) Transparansi Laporan Keuangan berpengaruh positif terhadap tingkat kepercayaan anggota koperasi, yang ditunjukkan dengan nilai t hitung sebesar 4,392 > t tabel sebesar 1,677 dengan signifikansi 0,000 < 0,05. 2) Akuntabilitas Laporan Keuangan berpengaruh negatif terhadap tingkat kepercayaan anggota koperasi, yang ditunjukkan dengan nilai t hitung sebesar -0,341 < t tabel sebesar 1,677 dan taraf signifikansi lebih dari 0,831 (0,831 > 0,05). 3) Transparansi dan Akuntabilitas Laporan Keuangan secara simultan berpengaruh positif terhadap tingkat Kepercayaan anggota koperasi, yang dapat dilihat dengan nilai signifikansi 0,000 < 0,05, dan F hitung 9,142 > Ftabel 3,72.
The Influence of Education on the Ability to Prepare Digital-Based Financial Statements Muharram, Andi Iswan; Bustang, Bustang
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

The advancement of digital technology has impacted various aspects of accounting, including financial reporting processes that now rely on digital systems. This study aims to analyze the influence of education on students' ability to prepare digital-based financial reports. Using a quantitative approach, data was collected through questionnaires distributed to 57 final-year accounting students who had received education in both accounting and information technology. Regression analysis results indicate that education has a positive and significant effect on the ability to prepare digital financial reports, with a regression coefficient of 0.2929 and an R2 value of 0.329. This suggests that educational improvement contributes 32.9% to the enhancement of students' digital competencies. These findings highlight that education integrating information technology into the accounting curriculum can improve students' competencies in meeting the demands of digitalization in the workplace. This study offers valuable insights into advancing accounting education to better adapt to the digital era
Co-Authors ., Nichen Bustang Bustang La Ode Turi Pracita, Sriayu Sahlan, Fahmi Warka Syachbrani