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<![CDATA[PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PROFITABILITAS PADA CV. ANUGERAH ALAM NUSANTARA KABUPATEN BANTAENG ]]>
<![CDATA[Muchriana Muchram]]>;
<![CDATA[Andi Arman]]>;
<![CDATA[Nurhayati Nurhayati]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v1i1.2016
<![CDATA[This study aims to determine the effect of quality costs on profitability at CV. Anugerah Alam Nusantara Bantaeng Regency.The research method used is descriptive method using descriptive analysis method that explains data on the use of quality costs and used Net Profit Margin (NPM) as a benchmark of company profitability. Processed data is the result of the compony’s financial statements CV. Anugerah Alam Nusantara Bantaeng Regency. The results of this study indicate thet profitability is not much influenced by the amount of overall costs CV. Anugerah Alam Nusantara district.]]>
<![CDATA[The Influence of The Quality of Financial Statements on Performance Accountability in Government Agency in The Province Regional Revenue Agency South Sulawesi ]]>
<![CDATA[Muchriana Muchram]]>;
<![CDATA[Pebryana Indah Sari]]>;
<![CDATA[Amran Amran]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i2.1918
<![CDATA[The purpose of this study was to determine the effect of the quality of financial reports on performance accountability in government agencies in the Regional Revenue Agency of South Sulawesi Province. This sample was taken from the Office of Regional Revenue of South Sulawesi Province. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study. Data collection was carried out by observation and distributing questionnaires. In this study the data sources used in data collection include primary data and secondary data. The research instrument used in this study used a Likert scale. Based on the results of data research using statistical calculations through the application of the Statistical Package for the Social Science (SPSS) version 25 regarding the Effect of Quality Financial Reports on Performance Accountability in Government agencies in the Regional Revenue Sector of South Sulawesi Province which has been discussed in the previous chapter, the authors draw important conclusions namely the quality of financial reports (X) significantly affects the performance accountability of government agencies (Y) at the Regional Revenue Agency of South Sulawesi Province, this indicates that Ho (Nil hypothesis) has no rejected effect and Ha (Alternative Hypothesis) has an accepted effect.]]>
<![CDATA[Financial Statement Fraud Analysis Through Hexagon Fraud Theory Approach ]]>
<![CDATA[Nurjanna, Nurjanna]]>;
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Sulisyanti, Rini]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.48
<![CDATA[Purpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement fraud, to analyze whether collusion fachtors influence financial statement fraud, to analyze whether opportunity fachtors influence financial statement fraud, to analyze whether rationalization factors influence financial statement fraud, and to analyze whether the ego factor influences financial statement fraud. Design/methodology/approach – The analytical method used is quantitative analysis using the SPSS 21 statistical formula. Findings – The results of this research are stimulus factors, capability factors, collusion factors, opportunity factors, rationalization factors and ego factors has an influence on fradulent financial statements. Originality – Sources of data used in this study are secondary data obtained from the company’s published annual financial reports. Keywords: Fraud, Hexagon Approach, Financial Statement Paper Type Research Result]]>
<![CDATA[Financial Distress Prediction Analysis Using the Zmijewski Method ]]>
<![CDATA[Umar, Wahyuni]]>;
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Ridwan, Mukminati]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.49
<![CDATA[Purpose – The study aims to predict bankruptcy in pharmaceutical companes listed on the Indonesian Stock Exchange (IDX) for the 2019-2922 period using the Zmijewski method. Design/methodology/approach – The research method used in this study is quantitative research with descriptive analysis. The population in this is study were 11 pharmaceutical companes listed on the Indonesia Study Exchange with a sample 10 companes. The sampling technique used this study was purposive sampling Findings – The result of this study is that in 2019-2020, all companes are in safe state or not in a state of financial distress. In 2021, there 8 pharmaceutical companes in a safe state and there 2 pharmaceutical companes in a state of financial distress. In 2022, there are 9 companes in a safe state and there is 1 company in a state of financial distress. Originality – Sources of data used in this study were secondary data with documentation techniques where data is obtained or collected by previous researchers from existing sources. Keywords: Financial Distress, Zmijewski X-Score, Pharmaceutical Companes Paper Type Research Result]]>
<![CDATA[The Effect Of The Internal Control System On The Quality Of Financial Reports At Pt Perkebunan Nusantara XIV Makassar ]]>
<![CDATA[Haerunnisa, Haerunnisa]]>;
<![CDATA[Linda Arisanty Razak]]>;
<![CDATA[Muchriana Muchran]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i2.52
<![CDATA[This study aims to determine the effect of the internal control system on the quality of financial reports at PT Perkebunan Nusantara XIV Makassar. This research was conducted to get an overview regarding whether the internal control system is able to influence the quality of financial reports at PT Perkebunan Nusantara XIV Makassar. This type of research is a case study. This research was conducted at PT Perkebunan Nusantara XIV Makassar. The type of data used is quantitative and qualitative data while the data sources are primary and secondary. Methods of data collection using documentation techniques and questionnaires. The data analysis technique uses simple linear regression with SPSS version 25 assisted testing. The results of the study indicate that the independent variable of the internal control system influences the dependent variable on the quality of financial reports. This can be seen from the magnitude of the influence of the internal control system on the quality of financial reports, which is equal to 20.5%]]>
<![CDATA[The Influence of Financial Technology and Financial Security on Interest in Using Financial Technology (Study of Accounting Students at Muhammadiyah University of Makassar) ]]>
<![CDATA[Alif Ridhotullah Ichsan]]>;
<![CDATA[Muchriana Muchran]]>;
<![CDATA[Hasanuddin]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i6.64
<![CDATA[This research aims to determine the influence of financial technology and financial security on interest in using financial technology (study of accounting students at Muhammadiyah University, Makassar). The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. The population in this research is accounting students class of 2020 at Muhammadiyah University, Makassar. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 22 application regarding the influence of financial technology and financial security on interest in using financial technology (study of accounting students at Muhammadiyah University of Makassar) which has been discussed in the previous chapter, So the author can conclude that financial technology has a positive and significant effect on students' interest in using financial technology and financial security has a positive and significant effect on students' interest in using financial technology..]]>
<![CDATA[The Influence Of Company Value On Share Price In Automotive Companies Listed On The Indonesian Stock Exchange ]]>
<![CDATA[ayu andini]]>;
<![CDATA[Muchriana Muchran]]>;
<![CDATA[Nasrullah, Nasrullah]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.68
<![CDATA[This study aims to determineThe Influence of Company Value on Share Prices in Automotive Companies Listed on the Indonesian Stock Exchange. In this research, the method used is a quantitative method with classic assumption tests involving normality tests, auto correlation tests and heteroscedasticity tests. This research uses simple regression analysis with hypothesis testing consisting of a partial significant test (t statistical test) and the coefficient of determination (R-Square). The population in this study consisted of 12 companies on the Indonesian Stock Exchange. The research sample selected based on criteria was 12 companies on the Indonesia Stock Exchange for 2020-2022 so that the data used was 36 companies' financial reports. The technique used to collect data in this research is the documentation method using secondary data sources (financial reports) according to the research period. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 29 application regarding the influence of company value on share prices in automotive companies listed on the Indonesian Stock Exchange which was discussed in the previous chapter, the author draws the conclusion thatCompany value has a positive and significant influence on share prices in the automotive sector listed on the Indonesia Stock Exchange.]]>
<![CDATA[THE INFLUENCE OF FINANCIAL PERFORMANCE ON STOCK PRICES IN THE PROPERTY SECTOR AVAILABLE ON THE INDONESIAN STOCK EXCHANGE ]]>
<![CDATA[Dela Angreni]]>;
<![CDATA[Muchriana Muchran]]>;
<![CDATA[Muhammad Khaedar Sahib]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.72
<![CDATA[ The aim of this research is to determine the effect of financial performance on share prices in the property sector listed on the IDX. The population in this research is property sector companies listed on the Indonesia Stock Exchange (BEI), with a sample of 12 companies. This research was conducted using quantitative methods with the variables used in this research being Financial Ratios which are proxied by Current Ratio (CR), Return On Assets (ROA), Price Earning Ratio (PER), and Debt Equity Ratio (DER). The data analysis techniques used in this research are the classical assumption test, multiple linear regression analysis, hypothesis testing with partial tests (t tests) and determination tests with the help of SPSS software. The results of this research show that the Current Ratio (CR) has a positive and significant effect on the share prices of property companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Which means that the level of a company's ability to fulfill all its short-term obligations has a positive and significant effect on share prices, Return On Assets (ROA) has a positive and significant effect on the share prices of listed property companies (BEI) for the 2018-2022 period. Which means that the return on assets of a company has a positive and significant effect on share prices, the Price Earning Ratio (PER) has a positive and significant effect on the share prices of property companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Which means PER has increased in share prices. And the Debt Equity Ratio (DER) has no effect on the share prices of property companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Which means that the level of a company's ability to use owner's capital has no effect on share prices.]]>
<![CDATA[Analysis of Village Fund Financial Ratios in Implementing Development Programs in Mata Allo Village, Bontomarannu District, Gowa Regency ]]>
<![CDATA[Nurafni, Nurafni]]>;
<![CDATA[Muchriana Muchran]]>;
<![CDATA[Nasrullah, Nasrullah]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.74
<![CDATA[This research aims to find out how the financial ratio of village funds is in implementing development programs in Mata Allo village, Bontomarannu sub-district, Gowa district. This research uses descriptive quantitative analysis. By focusing on financial ratios of funds in implementing development programs. The types and sources of data used are primary data and secondary data obtained from observation, documentation and financial reports. The results of this research show that the activity ratio of Mata Allo Village has decreased every year from the 2021 to 2023 fiscal year. Because the activity ratio prioritizes larger village funds in routine operational expenditure, this results in a reduction in the share of capital expenditure so that funds from routine operational expenditure will be earmarked for providing facilities and infrastructure for the local community as village investment. The effectiveness ratio of Mata Allo Village can be categorized using effective criteria. This is shown by the average realization of revenue for 2021-2023 of 99.97%, which means that almost 100% of the targets to be achieved will be achieved. The efficiency ratio of the Mata Allo Village government is categorized as inefficient because the average amount obtained each year is 100 .13% of the achievements obtained indicate that the performance of the village government in managing PAD is inefficient as indicated by the results of the ratio calculation being above 100%. Allo Village Funds can be seen from the financial ratio of village funds which decreases every year.]]>
<![CDATA[FACTORS AFFECTING CAPITAL STRUCTURE IN FOOD AND COMPANIES BEVERAGES LISTED ON THE EXCHANGE INDONESIAN SECURITIES (IDX) ]]>
<![CDATA[Putri Handayani Bachtiar]]>;
<![CDATA[Muchriana Muchran]]>;
<![CDATA[Muhammad Khaedar Sahib]]>
<![CDATA[ International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijerfa.v2i3.77
<![CDATA[ The aim of this research is to determine the factors that influence the capital structure of food and beverage companies listed on the Indonesia Stock Exchange (BEI). The population in this study is listed food and beverage companies listed on the Indonesia Stock Exchange (BEI), with a sample of 24 companies. This research was conducted using quantitative methods with the variables used in this research being Profitability, Liquidity, Company Size and Company Growth. The data analysis techniques used in this research are the classical assumption test, multiple linear regression analysis, hypothesis testing with partial tests (t tests), simultaneous F tests, and determination tests with the help of SPSS software. The results of this research show that Profitability has a negative and significant effect on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. Liquidity has a negative and significant effect on the capital structure of food and beverage companies listed on the Stock Exchange Indonesia (BEI) for the 2020-2022 period, Company size has a negative and significant effect on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period, Company Growth has no effect on the capital structure of food and beverage companies listed listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period]]>
