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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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Journal : Phinisi Applied Accounting Journal

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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.
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