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All Journal Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ekuilnomi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) INVOICE : JURNAL ILMU AKUNTANSI AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Contemporary Journal on Business and Accounting International Journal of Community Service (IJCS) Eduvest - Journal of Universal Studies Paradoks : Jurnal Ilmu Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Economic Research and Financial Accounting Jurnal Media Akademik (JMA) IJMA JER IECON: International Economics and Business Conference Optimum: Jurnal Ekonomi dan Pembangunan Jurnal Penelitian IPTEKS
Muchriana Muchran
Universitas Muhammadiyah Makassar
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The effect of boycotts on market demand in companies listed on the Indonesian stock exchange Nurul Mumtazah Simpajo; Muchriana Muchran
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/zpmjph60

Abstract

This study aims to see the impact of boycotts on market demand by comparing data on stock prices and sales before and after boycotts, the market demand indicators in question are the prices and sales of shares of companies listed on the Indonesian stock exchange. In recent years, boycotts have become increasingly common, especially in countries with large Muslim populations, including Indonesia. In 2023, MUI issued several wide-ranging fatwas, one of which was fatwa number 83 of 2023 issued on November 8, 2023. This fatwa regulates the law of supporting Palestine in the context of the Palestinian-Israeli crisis. This research method uses quantitative methods by using data analysis techniques, namely paired T-test techniques. This study examines the company's stock price and sales data before and after the boycott of pro-Israel products. Stock price and sales data were taken from the official website of the Indonesia Stock Exchange (IDX) as many as 938 companies. The results of this study reveal that there is an effect of boycott action on stock prices and sales in 10 companies listed on the Indonesia Stock Exchange whose products are pro-Israel.
DAMPAK PEMBOIKOTAN PRODUK YANG BERAFILIASI ISRAIL PADA KINERJA KEUANGAN YANG TERDAFTAR DI BEI (TAHUN 2023) Fadillah, Mutiara; Andi Jam’an; Muchriana Muchran
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.688

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan yang berafiliasi Israel yang terboikot di Indonesia tahun 2023. Penelitian ini merupakan jenis penelitian kuantitatif. Teknik penganmbilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga diperoleh sebanyak 7 perusahaan terboikot yang terdaftar di Bursa Efek Indonesia tahun 2023. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yaitu rasio lancar (Current ratio), Return on Asset, Return on Equity, Debt to Equity ratio dengan pengolahan data. Hasil penelitian menunjukkan bahwa Analisis current ratio perusahaan sebelum dan setelah terboikot rata-rata current ratio perusahaan menurun, hal ini disebabkan karena piutang usaha menurun, dan piutang lain-lain. Analisis return on asset perusahaan sebelum dan setelah terboikot rata-rata current ratio perusahaan meningkat, hal ini disebabkan karena laba bersih meningkat dibandingkan total aset. Analisis return on equity perusahaan sebelum dan setelah terboikot rata-rata current ratio perusahaan meningkat, hal ini disebabkan karena karena beban yang diperoleh perusahaan tidak memperhitungkan modal yang bekerja dalam perusahaan. Analisis debt to equity ratio perusahaan sebelum dan setelah terboikot rata-rata current ratio perusahaan meningkat, hal ini disebabkan karena perusahaan tidak cermat dalam pengambilan modal produksi dan proses pemasaran sehiingga modal tidak tinggi. Kata kunci: Kinerja keuangan, Current Ratio, Return on Asset, Return on Equity, Debt to Equity Ratio
Analisis Rasio Likuiditas Dan Solvabilitas Dalam Mengukur Kemampuan Membayar Kewajiban Pada PT Daya Mitra Telekomunikasi, Tbk Muh Ilham; Muchriana Muchran; Nasrullah Nasrullah
Jurnal Ekuilnomi Vol. 7 No. 2 (2025): Ekuilnomi Vol 7(2), Mei 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/3xyvk351

Abstract

Penelitian ini mengkaji rasio likuiditas dan solvabilitas PT Daya Mitra Telekomunikasi Tbk dalam memenuhi kewajibannya. Analisis menggunakan Current Ratio, Net Working Capital, dan Cash Ratio untuk likuiditas, serta Debt to Equity Ratio, Debt to Asset Ratio, dan Interest Coverage Ratio untuk solvabilitas. Data laporan keuangan 2020-2024 dianalisis dengan pendekatan kuantitatif deskriptif. Hasilnya menunjukkan bahwa likuiditas perusahaan menurun drastis, terutama dalam Current Ratio dan Cash Ratio, yang mencerminkan keterbatasan dalam memenuhi kewajiban jangka pendek. Sebaliknya, solvabilitas membaik dengan penurunan Debt to Equity Ratio dan Debt to Asset Ratio, menandakan ketergantungan utang yang lebih rendah. Namun, variasi dalam Interest Coverage Ratio menunjukkan risiko pembayaran bunga utang. Perusahaan disarankan meningkatkan manajemen arus kas dan strategi pendanaan jangka pendek untuk menjaga keseimbangan keuangan
Inovasi Pengendalian Intern: Solusi Strategis Menghadapi Risiko Kredit Macet Nur, Recky Pratiwi; Amril, Amril; Muchran, Muchriana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24092

Abstract

Tujuan Penelitian: Penelitian ini bertujuan menganalisis efektivitas sistem pengendalian intern dalam pencegahan kredit macet di PT. Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Makassar.Metode Penelitian: Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur terhadap informan kunci menggunakan purposive sampling, dan dianalisis dengan teknik Miles, Huberman, dan Saldaña. Validitas data dijaga melalui triangulasi sumber dan member checking.Originalitas/Kebaruan: Penelitian ini menawarkan integrasi penuh prinsip COSO dalam konteks pengendalian kredit macet di tingkat operasional bank cabang, yang masih jarang dibahas dalam literatur sebelumnya.Hasil Penelitian: Seluruh komponen pengendalian intern, lingkungan pengendalian, penaksiran risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan, telah diterapkan secara efektif, dengan peluang perbaikan pada adaptasi perubahan operasional dan pengecekan independen.Implikasi: Penerapan sistem pengendalian intern yang kuat berkontribusi menekan risiko kredit macet dan memperkuat kesehatan keuangan bank. Rekomendasi meliputi optimalisasi teknologi, peningkatan adaptasi terhadap perubahan lingkungan bisnis, dan penguatan monitoring internal.Research Objective: This study aims to analyze the effectiveness of the internal control system in preventing non-performing loans at PT. Bank Rakyat Indonesia (Persero) Tbk Makassar Branch Office.Research Method: The study uses a qualitative approach with a case study method. Data were collected through semi-structured interviews with key informants using purposive sampling, and analyzed using the techniques of Miles, Huberman, and Saldaña. Data validity was ensured through source triangulation and member checking.Originality/Novelty: This study offers a full integration of the COSO principles in the context of credit risk control at the operational level of bank branches, a topic that is still rarely discussed in previous literature.Research Results: All components of internal control—control environment, risk assessment, control activities, information and communication, and monitoring—have been effectively implemented, with opportunities for improvement in adapting to operational changes and strengthening independent verification.Implications: The implementation of a strong internal control system contributes to reducing the risk of non-performing loans and strengthening the bank's financial health. Recommendations include optimizing technology, enhancing adaptation to changes in the business environment, and strengthening internal monitoring.
A Review of The Regional Tax Budget Setting For Kepulauan Selayar Regency in 2023 Khalid, Aspa Ansyarif; Muchram , Muchriana
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.1802

Abstract

This article discusses the analysis of the regional tax budget and regional levies in Selayar Islands Regency in 2023. This study aims to examine the determination of regional tax targets and regional levies in the 2023 Regional Revenue and Expenditure Budget (APBD) of Selayar Islands Regency based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The research method used is a qualitative descriptive method by analyzing secondary data in the form of the 2023 Selayar Islands Regency Budget. The results of the study show that the determination of regional tax and regional levy targets in the 2023 Selayar Islands Regency Budget has taken into account regional macroeconomic policies, the potential for regional taxes and regional levies, the provision of relief, reduction, exemption, and postponement of payments on the principal and/or sanctions of regional taxes and regional levies, as well as national fiscal policies and fiscal incentives carried out to support investment ease policies. However, there are still obstacles in the realization of the local government budget that need to be further evaluated.
Optimizing invesment decisions: A comparative analysis of fundamental and technical approaches Amraini, Amraini; Muchran, Muchriana; Mira, Mira
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 15 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v15i2.12537

Abstract

This study discusses the comparison between using technical analysis independently and combining fundamental analysis with technical analysis in optimizing stock investment decision-making. The data used is secondary data from LQ45 stocks during the period of February to July 2024. Technical analysis in this study uses the Stochastic RSI indicator, while fundamental analysis refers to the Price to Book Value (PBV) ratio. The results show using technical analysis has an accuracy rate of 92% with a profit of 16.224, which is higher than the combination of both analyses which recorded an accuracy of 87% and a profit of 5.999. Nevertheless, the combined strategy is proven to be more effective in reducing investment risk, making it still relevant for investors who focus on long-term security. This study is important because in investment practice, market participants often face confusion in choosing the most suitable analytical approach. By empirically comparing the two strategies, and this study provides insights that can help investors adjust their strategies based on their goals, risk tolerance, and investment horizon, so that the decisions made are more targeted and measurable.
The Integration Of Artificial Intelligence In Modern Financial Management Strategies: A Review Of Profit Planning, Capital Structure, And Corporate Governance Ani Selviyanti; Muchriana Muchran
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.364

Abstract

The advancement of Artificial Intelligence (AI) technology has significantly transformed the landscape of modern financial management. This article aims to examine the integration of AI across various dimensions of financial management, including fundamental concepts, profit planning, asset management, capital budgeting, capital structure, dividend policy, working capital management, debt financing, mergers, corporate governance, bankruptcy, reorganization, and liquidation. The research method employed is descriptive-qualitative with a literature review approach using both national and international scientific journals. The findings indicate that AI enhances operational efficiency, improves the accuracy of financial analysis, and supports data-driven strategic decision-making. Additionally, AI offers advantages in early bankruptcy detection and planning for corporate restructuring. However, challenges such as limited digital infrastructure, data security risks, and ethical concerns regarding algorithmic bias remain significant barriers to AI implementation. Therefore, a holistic strategy involving policy development, human resource training, and responsible technology governance is essential to maximize the sustainable benefits of AI in financial management
The Role of Managerial Strategy in Innovation, Ambidexterity, Technology, and Technopreneurial Success. Wahyudin Yahya; M.Yusuf.K; Muchriana Muchran
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/zzmkny84

Abstract

This study aims to evaluate the role of managerial strategy, innovation, ambidextrous organizations, and technology adoption in driving the success of technopreneurs in the digital economy era. The focus of this research is to examine how these four factors collectively enhance the performance and competitiveness of technology-based businesses amid increasingly complex digital challenges. A quantitative approach was employed, with surveys serving as the primary data collection method. The research sample consisted of 50 active technopreneurs. Prior to the distribution of questionnaires, validity and reliability tests were conducted to ensure the appropriateness of the instrument. The validity test results indicated that all questionnaire items were valid, as shown by correlation coefficients exceeding the critical value. Meanwhile, the reliability test demonstrated a high level of consistency, with a score of 0.784. The data were analyzed statistically using descriptive and inferential analysis. The Shapiro-Wilk normality test showed that the data were normally distributed with significance levels above 0.05. Further analysis using a one-sample t-test revealed that the average responses from the 50 technopreneurs were significantly higher than the benchmark score of 70, with a p-value of 0.0001. These findings indicate that managerial strategy, innovation, ambidextrous organizations, and technology adoption significantly contribute to technopreneurial success in the digital era, with advanced technology adoption being the most influential factor. The integration of these four elements forms a critical foundation for strengthening competitiveness and ensuring the sustainability of technopreneurial ventures
Evaluation of the Internal Control System over Raw Material Purchases at the BIG DONAT Cake Production MSME in Makassar Annisa Nurul Fajri; Raihana; Siti Aisyah; Muchriana Muchran
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/1rm43883

Abstract

This research aims to evaluate the internal control system for raw material purchases at MSME Big Donat in Makassar using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework approach. This study is crucial as internal control plays a strategic role in ensuring operational effectiveness and efficiency, including the raw material purchasing process, which is a key factor in production. A descriptive qualitative approach was employed, with data collected through interviews. The primary informant in this study was the business owner. Data were analyzed based on the five main components of the COSO framework: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the internal control system at MSME Big Donat is operational in practice but not yet fully compliant with COSO standards. The control environment is considered quite good, with an organizational structure and strong work ethic values; however, it is not yet supported by written standard operating procedures (SOPs) or job descriptions. Risk assessment is conducted directly by the business owner without formal documentation. Control activities, such as purchase authorization and goods inspection, are performed but lack standardized purchase forms and written procedures. Information and communication are carried out informally without a standardized recording system. Monitoring is conducted routinely by the owner but is not yet documented in the form of evaluation reports. This research provides a real-world illustration of internal control conditions in food-sector MSMEs and offers recommendations for improvement to MSME Big Donat in enhancing the effectiveness of its internal control system in accordance with COSO standards.
The Impact of Accounting Digitalization on Financial Efficiency at PT Bukit Asam Tbk Nur Fadia Fadilah; Sumarni; Muh Rifki Suaib; Muchriana Muchran
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/t73p1v41

Abstract

This research aims to analyze the influence of accounting digitalization on financial efficiency at PT Bukit Asam Tbk. Using a descriptive quantitative and associative approach, the data analyzed consists of quarterly operating profit reports from 2019–2024, before and after the implementation of digital systems such as ERP, e-Invoice, and the CISEA application. The analysis technique used is the Wilcoxon Signed-Rank Test, as the data is not normally distributed. The results show that there is a significant difference between profits before and after digitalization, with a significance value right at the threshold (p = 0.05). This indicates that accounting digitalization contributes positively to the improvement of the company's financial efficiency, although its impact needs to be studied further in the long term. Factors supporting the effectiveness of digitalization include technology infrastructure, management commitment, and human resources readiness; while its obstacles consist of internal resistance and a lack of system evaluation. This study provides empirical contributions in the context of digital transformation of mining companies in Indonesia and enriches the literature on efficiency based on accounting information systems.
Co-Authors A Ifayani Haanurat Adesty, Adesty Alam Tauhid Syukur, Alam Tauhid Alif Ridhotullah Ichsan Amanda, Ulya Amraini, Amraini Amran Amran Amril Amril Andi Arman Andi Jam’an Ani Selviyanti Annisa Nurul Fajri Arizah, Ainun Arsal, Muryani Arsyad Arsyad Aspa Awal, Arif Ayu Andini Ayudina, Rika Dela Angreni Diani, Nurwidiani Elvi Amira Marsyida Fadillah, Mutiara Fahdah, Dina Haerunnisa Haerunnisa, Haerunnisa Hajrah Hajrah, Hajrah Hakib , Andi Harfina Handayani Hasma Fitrayanti Ikhtiar Arta, Cut Putri Indrayani, Hesti Insirat, Mutahira Nur Jam’an, Andi Khalid, Aspa Ansyarif Khatimah, Khusnul Leli, Leli Lestari, Belinda Linda Arisanty Razak M. Yogi Riyantama Isjoni M.Yusuf.K Marsyida, Elvi Amira Masrullah, Masrullah Mira Mira Mubarak , Akbar Muchran, Muchriady Muh Ilham Muh Rifki Suaib Muhammad Khaedar Sahib Mutiara, Ode Nasrullah Nasrullah Nasrullah Nasrullah Nur Fadia Fadilah Nur Inayah Nur, Recky Pratiwi NurAfni NurAfni Nurhayati Nurhayati Nurjanna Nurjanna Nurul Mumtazah Simpajo Nurwidiani, Nurwidiani Pebryana Indah Sari Pratiwi, Nurul Rezky Puspitasari, Ningsih Putri Handayani Bachtiar Putriani, Dhiza Rahma, Besse Raihana Ramadani, Sumira Putri Ramadhani, Diva Novita Ridwan, Mukminati Rizka Safitri, Rizka Rosita Simpajo, Nurul Mumtazah Siti Aisyah Sulisyanti, Rini SUMARNI Sunarti Syaifudin, Akhmad Mufly Umar, Wahyuni Usman, Nur Alfriani Wahyudi , Andi Nurdiansyah Wahyudin Rahman Wahyudin Yahya Yusuf. K, Muhammad