Article Per Year (5 Year)
p-Index From 2020 - 2025
10.262
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam BALANCE JOURNAL Jurnal Dinamika Pengabdian (JDP) Jurnal Mirai Management Muhammadiyah International Journal of Economics and Business AkMen JURNAL ILMIAH Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Ekombis: Jurnal Fakultas Ekonomi Amnesty: Jurnal Riset Perpajakan Jurnal Ilmu Manajemen Profitability BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Al-Tsarwah Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Abmas Negeri (JAGRI) Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Milkiyah: Jurnal Hukum Ekonomi Syariah Journal of Training and Community Service Adpertisi GIAT: Teknologi untuk Masyarakat Entrepreneurship and Small Business Research Journal of Accounting, Management, Economics, and Business Journal of Community Service (JCOS) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Indonesian Journal of Science, Technology, and Humanities Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting IJMA Journal of Islamic Economic Scholar Journal of Aswaja and Islamic Economics IECON: International Economics and Business Conference Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS)
Suarni, Agusdiwana
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 93 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : INVOICE : JURNAL ILMU AKUNTANSI

 1 
Analysis of Zakat Accounting at the Lazismu Regional Leadership of Muhammadiyah Bulukumba Regency Suarni, Agusdiwana; Rizal, Samsul; Kumala, Kumala
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14378

Abstract

The purpose of this study was to identify and analyze accounting confirmations, analyze the accounting records of zakat by the leadership of the LAZISMU Muhammadiyah region, Bulukumba Regency, and describe the application of zakat accounting to the leadership of LAZISMU Muhammadiyah, Bulukumba Regency. The results of this study indicate that currently the recognition of zakat, infaq and shadaqah funds for the Regional Leadership of LAZISMU Muhammadiyah Bulukumba Regency is only recorded if cash receipts and disbursements have occurred. This statement is in accordance with PSAK 109 which states that zakat, infaq and shadaqah are recognized when cash or other assets are received. The presentation used by LAZISMU Regional Leaders of Muhammadiyah Bulukumba Regency was declared not in accordance with PSAK 109 because the five components of the PSAK 109 report. LAZISMU only used two financial reports and even that was not appropriate. The presentation is also expected to be more clear and transparent, because in this case it will increase public confidence in the transfer of zakat funds, information and shadaka to the regional leadership of LAZISMU, Bulukumba Regency. Disclosure at the Regional Leadership of LAZISMU Muhammadiyah Regency is not fully in accordance with PSAK 109 because it is not clearly detailed.
Implications of Good Corporate Governance and Company Size on Profit Management (Study of Lq45 Companies Listed on the Indonesian Stock Exchange) Syahaq, Fuad Asywadu; Suarni, Agusdiwana; Nurhidayah, Nurhidayah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10534

Abstract

The purpose of this study is to influence good corporate governance and size company on earnings management in LQ45 listed companies Indonesia stock exchange. The type of research used in this study is quantitative. Sample in study This is company LQ45 Which registered on the Indonesia Stock Exchange using purposive sampling method namely sampling technique with certain criteria that produce a number sample 28, Type data Which used form report finance annual. Source data Which used is data secondary. Technique analysis data use assumption classic. Results study show that good corporate governance consists ownership managerial, ownership institutional And committee audits No effect on earnings management, while the independent commissioners and size company influential to management profit, And size company influential significant to management profit.
Implications of Good Corporate Governance and Company Size on Profit Management (Study of Lq45 Companies Listed on the Indonesian Stock Exchange) Syahaq, Fuad Asywadu; Suarni, Agusdiwana; Nurhidayah, Nurhidayah
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10534

Abstract

The purpose of this study is to influence good corporate governance and size company on earnings management in LQ45 listed companies Indonesia stock exchange. The type of research used in this study is quantitative. Sample in study This is company LQ45 Which registered on the Indonesia Stock Exchange using purposive sampling method namely sampling technique with certain criteria that produce a number sample 28, Type data Which used form report finance annual. Source data Which used is data secondary. Technique analysis data use assumption classic. Results study show that good corporate governance consists ownership managerial, ownership institutional And committee audits No effect on earnings management, while the independent commissioners and size company influential to management profit, And size company influential significant to management profit.
Analysis of Zakat Accounting at the Lazismu Regional Leadership of Muhammadiyah Bulukumba Regency Suarni, Agusdiwana; Rizal, Samsul; Kumala, Kumala
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14378

Abstract

The purpose of this study was to identify and analyze accounting confirmations, analyze the accounting records of zakat by the leadership of the LAZISMU Muhammadiyah region, Bulukumba Regency, and describe the application of zakat accounting to the leadership of LAZISMU Muhammadiyah, Bulukumba Regency. The results of this study indicate that currently the recognition of zakat, infaq and shadaqah funds for the Regional Leadership of LAZISMU Muhammadiyah Bulukumba Regency is only recorded if cash receipts and disbursements have occurred. This statement is in accordance with PSAK 109 which states that zakat, infaq and shadaqah are recognized when cash or other assets are received. The presentation used by LAZISMU Regional Leaders of Muhammadiyah Bulukumba Regency was declared not in accordance with PSAK 109 because the five components of the PSAK 109 report. LAZISMU only used two financial reports and even that was not appropriate. The presentation is also expected to be more clear and transparent, because in this case it will increase public confidence in the transfer of zakat funds, information and shadaka to the regional leadership of LAZISMU, Bulukumba Regency. Disclosure at the Regional Leadership of LAZISMU Muhammadiyah Regency is not fully in accordance with PSAK 109 because it is not clearly detailed.
Co-Authors A Ifayani Haanurat A. Fara Rezky Rahmadani Rasyid Abdi, Muhammad Nur Abdul Rahman Rahim Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agus Salim Ainun Azizah Akhmad Akhmad Alda, Alda Aldri Frinaldi Alfina Angraeni Alisa Amanda, Meli Aminuyati Andi Anastasya Ayu Putri Andi Arifwangsa Adiningrat Andi Jam’an Andi Maghfirah Zainal Andi Mappatompo Andi Musdalifah Adhe Putri Andi Paradiba Tenri Awaruh Andi Ulfa Ardiah Ramadhani Faisal Ulfa Andi Weri Sompa Andi Zulfikar Busri Anriani . Aprillah, Dewi Arisaldi, Muh. Arli Parikesit Arman Rahim Sawal Arni Arni Arvina Arham Asdar Asdar Asriati Asriati Asriati, Asriati Asrini Assahrah, Mutiah Astika, Sri Astuti - Badiana Badiana Basri Basir MR Bl, Muchran Busri, Andi Zulfikar Chindy Putri Ardhana Choiriah Muslimah Nurdin Diki Agusnawan Dimas Adi Nugroho Dito Anurogo Dito Anurogo Dito Anurogo, Dito Fadhil, Muh Faidul Adziem Faidul Adzim Faidul Adzim, Faidul Faisal, Andi Ulfa Ardiah Ramadhani Faizal, Resky Salsabyla Febriana, Asna Fera Fahira Firka Fitriani Fitriani Fitriani Fitriani Harpin, Irma Rahmayani Hasanuddin Hasanuddin Hinayah, Nurul Husnaeda, Husnaeda Indrawaty, Sri Mulyani Ismail Badollahi Japar, Syahrir Jayawarsa, A.A. Ketut Jusni Angriani Kasim, Muhammad Najib Kumala, Kumala Masnan, Sulaiman Miftahul Rahmah Mira Mira Muchlis Sofro Muhammad Khaedar Sahib Muhammad Najib Kasim Muhammad Nur Abdi Muhammad Nur Abdi Muhammad Yusuf Mutmainnah, Syahrani Naidah, Naidah Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nuhung, Mahmud Nur Fitri Amaliah Nurfadilah Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurlina Nurlina Nurlina Nurlinda Agustin Putri, Rini Dwi Rabiatul Adawiya Rahmah, Syahidah Rizaldi, Muh Rosmini Rosmini Rusna Rustan, Rustan Safri Haliding Sahabuddin N Sahib, Muhammad Khaeldalr Sahrullah Sahrullah Sahrullah Sahrullah, Sahrullah Samsul Rizal Selviana, Wulan Sitti Nurbaya Solihatun, Rika Sompa, Andi Weri Sri Andayaningsi Sri Wahyuni Sri Wahyuni Sri Wahyuni Suandi, Ervin Sulaiman Masnan Sulastri Sulastri Syahaq, Fuad Asywadu Syahidah Rahmah Taufiq Rahman Tiara, Safira Almey Wahyu Aristyaning Putri wahyuni wahyuni Yulianti, Irna Yuyun Wahyuni