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All Journal Innovative: Journal Of Social Science Research Journal Economics Technology and Entrepreneur AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JITAA : Journal Of International Taxation, Accounting And Auditing
Salihi, Said Saleh
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN PENGENDALIAN INTERNAL ATAS PENDAPATAN RUMAH SAKIT UMUM MURHUM KOTA BAUBAU Salihi, Said Saleh; Wiansari, Wiansari
Journal Economics Technology And Entrepreneur Vol 1 No 01 (2022): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v1i01.43

Abstract

Analyze the accounting information system in improving internal control over revenue at the Murhum General Hospital, Baubau City.The type of data used in this study is qualitative data. The data collection techniques used in this study are observation, interviews and documentation. Data analysis techniques using qualitative descriptive are analyzing, describing, summarizing various conditions and situations collected in the form of the results of interviews or observations regarding the problems studied that occur in the field.The results of this study accounting information system in improving internal control over revenue at the Murhum general Hospitals, Baubau City it is not adequate even though it plays a role in increasing internal control over hospital revenues.There is a clear division of functions between operational functions, reception and storage functions and recording and reporting functionsinternal control of revenue carried out by Murhum General Hospital has not been effective and efficient in accordance with the elements of the internal control system except for risk assessment and monitoring that still needs attention.
SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN PENGENDALIAN INTERNAL ATAS PENDAPATAN RUMAH SAKIT UMUM MURHUM KOTA BAUBAU Salihi, Said Saleh; Wiansari, Wiansari
Journal Economics Technology And Entrepreneur Vol 1 No 01 (2022): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v1i01.43

Abstract

Analyze the accounting information system in improving internal control over revenue at the Murhum General Hospital, Baubau City.The type of data used in this study is qualitative data. The data collection techniques used in this study are observation, interviews and documentation. Data analysis techniques using qualitative descriptive are analyzing, describing, summarizing various conditions and situations collected in the form of the results of interviews or observations regarding the problems studied that occur in the field.The results of this study accounting information system in improving internal control over revenue at the Murhum general Hospitals, Baubau City it is not adequate even though it plays a role in increasing internal control over hospital revenues.There is a clear division of functions between operational functions, reception and storage functions and recording and reporting functionsinternal control of revenue carried out by Murhum General Hospital has not been effective and efficient in accordance with the elements of the internal control system except for risk assessment and monitoring that still needs attention.
ANALISIS PENERAPAN PSAK 72 (SEWA) PADA PERUSAHAAN LOGISTIK DI INDONESIA Salihi, Said Saleh
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 03 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i03.1745

Abstract

This study aims to analyze the level of compliance and the quality of implementation of PSAK 72 (Leases) in logistics companies listed. Effective from January 1, 2020, PSAK 72 introduced significant changes, primarily the elimina tion of operating lease classification and the mandatory recognition of right-of-use assets and lease liabilities for almost all long-term lease contracts. The research employs a descriptive qualitative approach with content analysis methods applied to the financial statements and notes to the financial statements. The results show variation in the level of compliance and quality of implementation. Most companies have recogn ized Right-of-Use (RoU) Assets and Lease Liabilities in accordance with the provisions. However, significant differ ences were found in the qua lity of disclosures, particularly concerning key assumptions (discount rate), explanations of the transition impact, and details of future lease commitments. This study concludes that alth ough basic technical compliance is achieved, there is significant room for improvement in the depth and clarity of disclosures, as well as in the consistency of applying critical assumptions. These findings provide valuable input for regu lators, financial statement preparers, auditors, and financial statement users in evaluating the impact of PSAK 72 in this strategic sector.
Analisis Penerapan Sak Etap Pada Badan Usaha Milik Desa (BUMDESA) Napoleon Desa Waitii Barat Kecamatan Tomia Kabupaten Wakatobi Sumantri, Sri; Salihi, Said Saleh; Ayudin, Ayudin
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14201

Abstract

This research aims to analyze the implementation of SAK ETAP in Napoleon Village-Owned Enterprises (BUMDesa), West Waitii Village, Tomia District, Wakatobi Regency. The data analysis method used in this research is descriptive qualitative. Data sources were obtained from primary data by direct interviews with West Waitii Village officials, Tomia District, Wakatobi Regency, especially the village head, village secretary and village treasurer, as well as secondary data obtained from Napoleon Village-Owned Enterprise (BUMDesa) documents, West Waitii Village, Tomia District, Wakatobi Regency. . The research results show that BUMDesa Napoleon West Waitii Village in Tomia District has prepared financial reports but has not implemented SAK ETAP. This is caused by the limited knowledge of BUMDesa managers regarding accounting. The suggestion for this is that the West Waitii Village Government, Tomia District, Wakatobi Regency should provide training/coaching to BUMDesa Managers regarding preparing financial reports and creating accounting applications for BUMDesa to make it easier for managers to apply accounting, so that BUMDesa managers can make reports in accordance with Financial Accounting Standards. (SAK) ETAP
PERAN TEKNOLOGI DALAM MENINGKATKAN EFEKTIVITAS AUDIT INTERNAL Salihi, Said Saleh
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 2 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v3i2.1407

Abstract

Internal audit plays a crucial role in ensuring compliance, operational efficiency, and risk mitigation within an organization. With the advancement of technology, internal audit has undergone significant transformation in terms of effectiveness and efficiency. In today's digital age, technologies such as artificial intelligence (AI), big data analytics, robotic process automation (RPA), and blockchain technology have had a major impact on internal audit effectiveness. This study aims to analyze the role of technology in enhancing the effectiveness of internal audits, focusing on the implementation of big data, artificial intelligence (AI), and technology-based audit management systems. The research method used is a literature review and secondary data analysis. The findings indicate that the use of technology in internal audits can improve accuracy, efficiency, and anomaly detection more rapidly than traditional methods. The conclusion of this study emphasizes the importance of technological adaptation in internal auditing to enhance supervision and control quality within organizations.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020 – 2024 Salihi, Said Saleh; Mujanah, Siti; Malik, Abdul
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 04 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i04.1837

Abstract

This study aims to analyze the factors that influence stock prices of metal subsector companies listed on the Indonesia Stock Exchange, focusing on the effects of the Current Ratio and Debt to Equity Ratio. A quantitative approach was used, relying on secondary data obtained from the Indonesia Stock Exchange for the 2020–2024 period. Data were collected through literature review and document analysis. The sample was selected using purposive sampling, resulting in 12 companies out of 34 issuers after applying specific criteria. The data were analyzed using multiple linear regression. The findings indicate that the Current Ratio and Debt to Equity Ratio simultaneously have a significant effect on stock prices in the metal subsector. Furthermore, the Debt to Equity Ratio shows a more dominant influence, highlighting that leverage is an important factor in determining stock value for companies in the metal and mineral subsector. These results emphasize that liquidity and capital structure play a crucial role in market valuation.
Co-Authors Abdul Malik Ayudin, Ayudin Siti Mujanah Sumantri, Sri Wiansari, Wiansari