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All Journal YUME : Journal of Management Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal of Training and Community Service Adpertisi Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Bata Ilyas Educational Management Review PESHUM
Nurhasanah, Andi Nurhasanah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pengelolaan Barang Milik Daerah Terhadap Pengamanan Aset Daerah Pemerintah Kota Makassar Zul Kahfi; Ari Sarwo Indah Safitri; Andi Nurhasanah; Sri Rahayu Indah Azhari
YUME : Journal of Management Vol 6, No 1 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i1.3654

Abstract

Penelitian ini bertujuan untuk menguji pengaruh inventarisasi, pembukuan dan pelaporan terhadap pengaman aset daerah pada Pemerintah Kota Makassar. Data dalam penelitian ini diperoleh dari pegawai Pemerintah Kota Makassar yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada 73 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa: variabel inventarisasi, pembukuan dan pelaporan berpengaruh positif dan signifikan terhadap pengamanan aset daerah Pemerintah Kota Makassar. Inventarisasi merupakan variabel yang lebih dominan berpengaruh terhadap Pengamanan Aset daerah Pemerintah Kota Makassar. Kata kunci: Inventarisasi, pembukuan, pelaporan dan pengamanan aset daerah
Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderasi Nurhasanah , Andi; kahfi , Zul
Bata Ilyas Educational Management Review Vol. 3 No. 2 (2023): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v3i2.685

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap nilai perusahaan dengan pengungkapan corporate social responsibility sebagai variabel moderasi ( Studi pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode (2020-2022)Sampel Pada penelitian ini adalah perusahaan manufaktur yang terdaftar di di Bursa Efek Indonesia 2020-2022. Teknik analisis data dilakukan dengan statistic deskriptif dan PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa: Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Semakin besar profitabilitas maka akan semakin tinggi nilai perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan dengan dimoderasi corporate social responsibility (CSR). Semakin besar profitabilitas yang diperkuatt oleh corporate social responsibility (CSR) maka nilai perusahaan akan semakin meningkat.
Edukasi Sistem Informasi Akuntansi Sederhana sebagai Upaya Meningkatkan Transparansi dan Akuntabilitas Koperasi Pratama, Ibrahim; Trisnawaty, Trisnawaty; Kahfi, Zul; Nurhasanah, Andi Nurhasanah; Azhari, Sri Rahayu Indah
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 5 No. 2 (2025): Juli 2025
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v5i2.661

Abstract

This Community Service (PkM) activity aims to enhance the transparency and accountability of cooperative financial management through the implementation of a Simple Accounting Information System (SAIS) in several active cooperatives in Takalar Regency. The primary challenges faced by these cooperatives include manual financial record-keeping, susceptibility to errors, and a lack of accurate report availability, which hinders decision-making and erodes member trust. The service methodology employs a Participatory Action Research (PAR) approach, involving an initial survey, SAIS design based on spreadsheets, intensive training, and implementation assistance for eight core cooperative administrators. Data was collected through interviews, observations, and questionnaires administered to twelve active members. The activity's results indicate that cooperative administrators are able to operate the SAIS independently, producing monthly financial reports that were previously difficult to generate. The implementation of SAIS significantly improved members' perceptions of cooperative transparency and accountability, evidenced by easier access to information and an increase in trust. This success suggests that appropriate technology, even when simple, can be effective in improving cooperative financial governance and strengthening the foundation of trust. It is hoped that the outcomes of this PKM can serve as a replication model for other cooperatives in Takalar Regency to achieve more professional and sustainable financial management.
Dampak Inflasi, Suku Bunga, dan Nilai Tukar Terhadap Harga Saham Nurhasanah, Andi; Kahfi, Zul
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.8191

Abstract

This study aims to examine the effects of inflation, interest rates, and exchange rates on stock prices in metal and mineral mining companies listed on the Indonesia Stock Exchange (IDX). The data for this research was obtained from the financial reports of metal and mineral mining companies listed on the IDX. The study uses secondary data collected through observations made at the Capital Market Information Center (PIPM). The data analysis method used is multiple linear regression analysis. The results indicate that, partially, the variables inflation, interest rates, and exchange rates have a negative and significant effect on stock prices.
PENGARUH PROFITABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA (BEI) Ilyas, Krisna; Nurhasanah, Andi; Wahyuni, Ayu Sri; Ariani, Windi; Sandi, Sandi
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 1 (2024): Volume 7 No 1 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i1.25374

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji profitabilitas, opini audit, ukuran perusahaan dan solvabilitas terhadap ketepatan pelaporan keuangan pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI). Data dalam penelitian ini, diperoleh dari laporan keuangan perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder dengan mengunjungi bursa efek Indonesia (idx.co.id). Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: secara persial profitabilitas, opini, ukuran perusahaan dan solvabilitas berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan.
The Impact of Accounting Conservatism in Mediating Auditor Rotation and Audit Quality Zul Kahfi; Andi Nurhasanah; Idayanti Nursyamsi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16405

Abstract

The research data were gathered from Public Accounting Firms (KAP) in Makassar City that consented to participate. A field research methodology was employed, with primary data collected through questionnaires distributed to 34 respondents. The data were then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The results indicate that auditor rotation has a positive and statistically significant effect on accounting conservatism. Additionally, the findings reveal that auditor rotation also significantly enhances audit quality, with accounting conservatism acting as a mediator in this relationship. This suggests that accounting conservatism plays a crucial role in strengthening the impact of auditor rotation on audit quality, providing valuable insights for both academic research and practical applications in the auditing profession.
Co-Authors Ari Sarwo Indah Safitri Ariani, Windi Azhari, Sri Rahayu Indah Idayanti Nursyamsi Ilyas, Krisna Pratama, Ibrahim Sandi Sandi Sri Rahayu Indah Azhari Trisnawaty, Trisnawaty Wahyuni, Ayu Sri Zul Kahfi