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All Journal Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Social Politics and Governance (JSPG) Didaktik : Jurnal Ilmiah PGSD STKIP Subang 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 Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Manajemen West Science Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Economic Research and Financial Accounting Jurnal Media Akademik (JMA) IJMA Jurnal Social Society JER IECON: International Economics and Business Conference Optimum: Jurnal Ekonomi dan Pembangunan Journal Development Manecos Jurnal Penelitian IPTEKS Harmoni Economics: International Journal of Economics and Accounting
Muchriana Muchran
Universitas Muhammadiyah Makassar
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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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
PENGARUH PENGGUNAAN DOMPET DIGITAL TERHADAP EFISIENSI PENCATATAN KEUANGAN PADA UMKM KULINER DI KABUPATEN GOWA Dilla Safira; Muchriana Muchran; Nasrullah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12451

Abstract

This study aims to analyze the effect of digital wallet usage on the efficiency of financial record-keeping among culinary MSMEs in Gowa Regency. The background of this research is based on the low level of systematic financial recording practices among MSMEs, alongside the increasing use of digital financial technology in business transactions. This study employs a quantitative approach using a survey method by distributing questionnaires to 100 culinary MSME actors in Gowa Regency. The data analysis technique used is Partial Least Square (PLS) with the assistance of SmartPLS software, through the evaluation of the outer model and inner model. The results show that all indicators have met the criteria of validity and reliability, with loading factor values above 0.70 and Average Variance Extracted (AVE) values above 0.50. Furthermore, the findings indicate that digital wallet usage has a positive and significant effect on the efficiency of financial record-keeping, with a path coefficient value of 0.847. The R-Square value of 0.717 indicates that the variable explains 71.7% of the variation in financial record-keeping efficiency.
ANALISI BREAK EVEN POINT (BEP) UNTUK MELIHAT STRATEGI KEBERLANJUTAN USAHA MEBEL KAYU DI KABUPATEN TAKALAR PERIODE 2021-2025 (STUDI KASUS : UD.ISRA MEUBLE) Ika Nurinsana Zahra; Muchriana Muchran; Amelia Rezki Septiani Amin
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12452

Abstract

This study analyzes the Break Even Point (BEP) to assess the sustainability strategy of a wooden furniture business at UD. Isra Meuble in Takalar Regency for the period 2021–2025. Using a quantitative descriptive approach based on financial report data including fixed costs, variable costs, and sales over five years, the results indicate that fixed costs increased from Rp379,000,000 in 2021 to Rp486,000,000 in 2025, while variable costs fluctuated from Rp475,400,000 to Rp621,100,000. Despite rising costs, actual sales consistently exceeded the break-even point each year. In 2021, sales of Rp813,000,000 surpassed the BEP of Rp673,354,458, producing a margin of safety of 17.18%. The best performance was recorded in 2023 with a margin of safety of 46.08% and net profit of Rp295,230,000. The most critical period was 2024 with a margin of safety of only 8.42% due to a 56.25% increase in fixed labor costs. By 2025, the business recovered with a margin of safety of 26.91%. BEP analysis provides a basis for setting sales targets, controlling costs, and formulating sustainability strategies through material efficiency, energy optimization, waste utilization, workforce development, and digital green marketing via SIPLah
THE INFLUENCE OF LOCAL WISDOM “RAMBU SOLO”, CULTURAL IDENTITY, AND POWER DISTANCE ON THE LEADERSHIP STYLE OF THE HEAD OF LEMBANG BUNTU DATU, MENGKENDEK SUBDISTRICT, TANA TORAJA Rasnawati Rasnawati; Andi Jam’an; Muchriana Muchran
Journal of Social Politics and Governance (JSPG) Vol. 8 No. 1 (2026): Journal of Social Politics and Governance (June)
Publisher : Prodi Ilmu Pemerintahan, Universitas AMIKOM Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24076/7y3pzj55

Abstract

This study aims to analyze the influence of local wisdom Rambu Solo’, cultural identity, and power distance on the leadership style of the Head of Lembang in Lembang Buntu Datu, Tana Toraja. The problem discussed in this study is the tension between efforts to implement a participatory-modern leadership style and the strong influence of the hierarchical social structure rooted in Lembang Buntu Datu. The study uses a quantitative approach with an explanatory research design involving 85 respondents through purposive sampling. Data were analyzed using multiple linear regression with the help of SPSS. The results showed that Rambu Solo’ had a positive and significant effect ($p = 0.009 < 0.05$) and power distance had a significant positive effect ($p = 0.004 < 0.05$) on leadership style. However, cultural identity did not have a significant effect ($p = 0.195 > 0.05$). The regression model was declared feasible through the F-test, with a coefficient of determination ($R^2$) of 25.6%. Meanwhile, 74.4% ois a variation that cannot be explained by this research model. This study provides a theoretical contribution to the development of culture-based leadership by integrating local wisdom and power distance dimensions.
Application of Cloud Computing in Modern Accounting Practices a Systematic Literature Review Sarah Zettira Agam Darwis; Muchriana Muchran; Muh Ramly
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.460

Abstract

This study explores the application of cloud computing in modern accounting practices through a systematic literature review. The rapid advancements in information technology have revolutionized accounting information systems, making processes more efficient, integrated, and responsive. Cloud computing allows real-time, remote access to financial data across devices, enhancing transaction processing, reporting, and overall accuracy. The reviewed literature highlights that cloud-based accounting improves operational efficiency by automating tasks, streamlining workflows, enabling cross-department collaboration, and reducing infrastructure and maintenance costs. It also leads to better financial data quality through continuous updates, standardized procedures, and improved audit trails. Strategically, cloud adoption strengthens accounting’s role as a business partner by providing faster, more relevant insights for planning, control, and performance evaluation. However, challenges persist, particularly regarding data security, privacy risks, regulatory compliance, and service disruptions. Additionally, human resource factors, such as digital skills, change management, and user acceptance, are critical to successful implementation. In conclusion, this study provides a conceptual overview of how cloud computing enhances modern accounting, emphasizing its benefits in improving efficiency and decision-making, while recognizing the challenges that need to be addressed for its sustainable adoption.
Co-Authors A Ifayani Haanurat Abdullah Abdullah Adesty, Adesty Ainun Zakinah Alam Tauhid Syukur, Alam Tauhid Alif Ridhotullah Ichsan Amanda, Ulya Amelia Rezki Septiani Amin Amraini, Amraini Amran Amran Amril Amril Andi Arman Andi Jam’an Andi Jam’an Andi Mappatompo Andi Muhammad Fatwa Ani Selviyanti Annisa Nurul Fajri Arizah, Ainun Arsal, Muryani Arsyad Arsyad Aspa Aspa Ansyarif Khalid Awal, Arif Ayu Andini Ayudina, Rika Dela Angreni Detri Heri Gemita Diani, Nurwidiani Didit Saputra Dilla Safira Elvi Amira Marsyida Fadillah, Mutiara Fahdah, Dina Fatmawati Fatmawati Haerunnisa Haerunnisa, Haerunnisa Hajrah Hajrah, Hajrah Hakib , Andi Harfina Handayani Hasma Fitrayanti Hasriani Hasriani Ika Nurinsana Zahra Ikhtiar Arta, Cut Putri Indrayani, Hesti Insirat, Mutahira Nur Ismartono Balango Jam’an, Andi Khatimah, Khusnul Leli, Leli Lestari, Belinda Linda Arisanty Razak M. Yogi Riyantama Isjoni M.Yusuf.K Marsyida, Elvi Amira Masrullah, Masrullah Mira Mira Mira Mira Mubarak , Akbar Muchran, Muchriady Muh Ilham Muh Ramly Muh Rifki Suaib Muh Risnandar Muhammad Khaedar Sahib Musdalifah Muis Mutiara, Ode Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nur Fadia Fadilah Nur Inayah Nur, Recky Pratiwi NurAfni NurAfni Nurhayati Nurhayati Nurjanna Nurjanna Nurla Nurla 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 Ramly, Ramly Rasnawati Rasnawati Ridwan, Mukminati Rizka Safitri, Rizka Rosita Rusmanhadi Takbir Sarah Zettira Agam Darwis Simpajo, Nurul Mumtazah Siti Aisyah Sulisyanti, Rini SUMARNI Sunarti Syaifudin, Akhmad Mufly Umar, Wahyuni Urmila AzZahra Usman, Nur Alfriani Wahyudi , Andi Nurdiansyah Wahyudin Rahman Wahyudin Yahya Wahyudin Yahya Yusuf. K, Muhammad