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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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Pengaruh Tingkat Diskonto dan Analisis Sensitivitas terhadap Keputusan Capital Budgeting pada Proyek Investasi Jangka Panjang Khatimah, Khusnul; Muchran, Muchriana
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i3.1508

Abstract

This study explores the impact of discount rate determination and sensitivity analysis on capital budgeting decisions for long-term investment projects. Amid rising economic uncertainty and risk volatility, the selection of an appropriate discount rate such as through the Weighted Average Cost of Capital (WACC) or the Capital Asset Pricing Model (CAPM) is critical in accurately assessing project feasibility. The study aims to evaluate how minor changes in discount rates can significantly affect Net Present Value (NPV) calculations and how sensitivity analysis can serve as a tool for risk mitigation. Using a qualitative approach based on literature review, this research synthesizes theoretical and empirical studies published between 2021 and 2025. The findings indicate that discount rate selection plays a decisive role in capital budgeting, especially for projects with complex cash flows. Sensitivity analysis, including one-way, two-way, and scenario analysis, enhances decision-making by identifying key risk variables. The study also highlights challenges in Indonesian corporate practices, such as limited analytical capacity and the lack of standard risk-based discounting methods. An integrative framework is proposed, consisting of strategic alignment assessment, multi-criteria discount rate formulation, comprehensive sensitivity analysis, and continuous monitoring. The research contributes to financial decision-making literature and offers practical guidance for more robust and adaptive investment evaluation, especially in emerging markets.
Quantification Of The Impact Of Climate Change In Financial Reports: An Ambition Towards Net Zero Emissions Insirat, Mutahira Nur; Puspitasari, Ningsih; Sunarti, Sunarti; Lestari, Belinda; Indrayani, Hesti; Muchran, Muchriana
Jurnal Penelitian IPTEKS Vol. 9 No. 1 (2024): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v9i1.1468

Abstract

Climate change is one of the big problems facing the world. The special report on Global Warming of 1.5°C shows that achieving zero emissions by mid-century is an important thing to do. The importance of addressing climate change drove global cooperation that led to the signing of the Paris Agreement in 2015. Closing the gap between current climate change mitigation policies and the policies needed to achieve the Paris Agreement temperature targets requires a significant increase in policy ambition. This article argues that policy actions aimed at achieving zero emission levels can be carried out by setting an effective carbon price, the relevance and materiality of climate change issues in financial reports, as well as knowing the strategy for quantifying climate change issues in financial reports based on applicable SAK.
The Affect Of Profitability, Leverage And Company Size On Enterprise Value In Financial Industry Section Company In BEI 2021-2022 Mutiara, Ode; Diani, Nurwidiani; Nurwidiani, Nurwidiani; Murhan, Muchriana
Jurnal Penelitian IPTEKS Vol. 9 No. 1 (2024): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v9i1.1482

Abstract

This study aims to test the effect of profitability, leverage, and corporate size on corporate value. The research population includes all financial sector companies registered with the BEI for 2021-2022. This study sample was obtained using the purposive sampling method, in which only 32 financial sector companies registered with the BEI met all criteria, so 64 data were used as research samples. This study used multiple regression models to test the effect of each independent variable on the dependent variable. The results of this study show that corporate profitability, leverage, and size partially affect corporate value.
Analisis Sistem Pengendalian Intern dalam Mengurangi Tunggakan Piutang Air pada Perumda Air Minum Tirta Eremerasa Kabupaten Bantaeng Ramadani, Sumira Putri; Muchriana Muchran; Muhammad Khaedar Sahib
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1942

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal yang diimplementasikan oleh PDAM Tirta Eremerasa Kabupaten Bantaeng dalam upaya mengurangi tunggakan piutang air. Pendekatan perusahaan dalam pengelolaan piutang menunjukkan implementasi yang komprehensif dari kelima komponen kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Commission): Lingkungan Pengendalian, Penilaian Risiko, Aktivitas Pengendalian, Informasi dan Komunikasi, serta Aktivitas Pemantauan.Secara spesifik, perusahaan telah membangun Lingkungan Pengendalian yang kuat melalui struktur organisasi, pembagian tugas yang jelas, dan penegakan sanksi tegas, termasuk pemutusan hubungan kerja bagi pelanggaran integritas. Dalam Aktivitas Pengendalian, Perumda Tirta Eremerasa menerapkan kebijakan denda, sanksi pemutusan sambungan otomatis untuk tunggakan di atas tiga bulan, serta pemisahan fungsi akuntansi dan kas. Perusahaan juga menunjukkan Penilaian Risiko yang proaktif melalui analisis mendalam terhadap penyebab piutang sebelum penugasan penagihan. Aspek Informasi dan Komunikasi diperkuat secara signifikan melalui transformasi digital sejak 2019, termasuk penggunaan aplikasi MWaterSurprier untuk monitoring kinerja, sistem WhatsApp blasting sejak 2024 yang berhasil mengatasi 70% tunggakan akibat lupa, serta pembacaan meter air melalui aplikasi Android untuk meningkatkan akurasi data. Terakhir, Aktivitas Pemantauan dilakukan secara berkelanjutan melalui monitoring real-time kinerja penagih, pemantauan ekstra untuk penyambungan ilegal, dan audit tahunan oleh auditor independen serta BPKP.
Manajemen Laba dan Penghindaran Pajak Perusahaan Sektor Pertambangan Arizah, Ainun; Ayudina, Rika; Muchran, Muchriana; Arsal, Muryani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1873

Abstract

This study aims to determine the effect of earnings management on tax avoidance and to see differences in earnings management practices and tax avoidance before and during the COVID-19 pandemic. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The selected sample consists of 14 mining companies obtained from purposive sampling technique. This type of research is quantitative, secondary data comes from annual financial reports. Based on the results of data research using STATA 16 Software, the results show that (1) there is no effect between earnings management on tax avoidance (2) there are differences in earnings management practices before and during the pandemic, with the results before the pandemic earning management practices of -0.116, while during the pandemic by -0.030. these results show that earnings management practices were much higher before the pandemic (3) there was no difference in the level of tax avoidance practices before and during the Covid-19 pandemic.  
APLIKASI KEUANGAN UNTUK SEKOLAH PERSYARIKATAN MUHAMMADIYAH KOTA MAKASSAR Muchran, Muchriady; Hakib , Andi; Yusuf. K, Muhammad; Masrullah, Masrullah; Muchran , Muchriana; Mubarak , Akbar
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.20507

Abstract

Latar Belakang: Pendidikan memiliki peran strategis dalam pembangunan sumber daya manusia, dan sekolah-sekolah Muhammadiyah di Kota Makassar memegang peranan penting dalam mencetak generasi bangsa yang berlandaskan nilai-nilai Islam. Namun, dalam pengelolaan keuangan, masih ditemukan berbagai kendala, seperti pencatatan manual, penggunaan sistem sederhana seperti Microsoft Excel, dan keterbatasan pelaporan keuangan yang berdampak pada transparansi dan efisiensi. Tujuan: dari kegiatan ini adalah mengembangkan dan mensosialisasikan aplikasi keuangan digital terintegrasi guna meningkatkan efisiensi, akuntabilitas, dan transparansi keuangan di sekolah-sekolah Muhammadiyah. Metode: yang digunakan berupa pelatihan dan pendampingan kepada 15 sekolah mitra Muhammadiyah dengan pendekatan partisipatif dan praktik langsung penggunaan aplikasi. Hasil: menunjukkan bahwa peserta pelatihan menunjukkan antusiasme tinggi dan memahami pentingnya digitalisasi. Aplikasi ini membantu dalam percepatan pelaporan, mengurangi risiko kesalahan, dan meningkatkan kepercayaan stakeholders terhadap pengelolaan dana pendidikan. Dengan pendekatan berkelanjutan dan dukungan tim pengabdian, digitalisasi keuangan diharapkan mampu mendorong tata kelola sekolah yang lebih baik secara menyeluruh.
Analysis Of Time Value Of Money (TVM) As A Tool For Investment Decision-Making In Small And Medium Enterprises During An Economic Slowdown Wahyudi , Andi Nurdiansyah; Muchran , Muchriana
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1401

Abstract

The economic slowdown occurring in Indonesia in 2025 has significantly impacted the sustainability of Micro, Small, and Medium Enterprises (SMEs). This article focuses on discussing and analyzing the role of the Time Value of Money (TVM) concept as a crucial tool in investment decision-making for MSMEs amid uncertain economic conditions. Using official secondary data from the Central Statistics Agency and the Ministry of Cooperatives and MSMEs, this analysis demonstrates how the application of Time Value of Money enhances the effectiveness of investment evaluation and capital management within MSMEs. The analysis results indicate that using the Time Value of Money concept can enhance the effectiveness of investment decision-making in SMEs, which is crucial for sustaining business operations in the face of uncertain economic conditions in the future
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