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p-Index From 2021 - 2026
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All Journal MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Value Relevance: Jurnal Akuntansi
Sahabuddin
Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar
Economics, Econometrics & Finance

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Penerapan Akuntansi Tingkat Harga Dasar pada Perusahaan Umum Daerah Air Minum Kota Makassar Zulfaida Ahmad; Sahabuddin; Sri Rahyuni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i1.1750

Abstract

This study aims to analyze the application of Basic Price Level Accounting in the Regional Drinking Water Company (Perumda Air Minum) of Makassar City during the 2021–2023 period. The research uses a qualitative descriptive approach with primary and secondary data obtained from financial statements, observations, documentation, and interviews. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, focusing on liquidity, solvency, and profitability ratios after price level adjustments. The results show that price level adjustments provide a more realistic representation of the company’s financial condition, particularly in reflecting changes in purchasing power due to inflation. Liquidity remains strong, solvency shows a declining trend that requires attention, and profitability indicates improved investment efficiency with fluctuating returns to equity. This study contributes to improving the accuracy of financial analysis for public sector enterprises under inflationary conditions.
Akuntablitas Kinerja dalam Peningkatan Layanan di Perumda Air Minum Kota Makassar Mitha; Ilham Z Salle; Sahabuddin
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1753

Abstract

This study aims to understand accountability in improving services at the Regional Drinking Water Company of Makassar City. The analysis method used is qualitative descriptive analysis. In this research, the author utilizes both primary and secondary data. Data collection techniques involve direct interviews with relevant parties at the Regional Drinking Water Company of Makassar City. The results of the study indicate that the company's accountability is reflected through six main supporting indicators, namely: the moral quality of employees is quite good, the legitimacy of policies is maintained through openness and consistency, sensitivity to complaints and customer needs that need to be continuously improved, adequate information openness that can still be developed participatively, and efficient utilization of resources in accordance with expertise to support service quality. Overall, the company demonstrates a strong commitment to implementing accountability principles, although there is still room for strengthening, especially in the aspects of service and public responsiveness.
Owner's Perception, Accounting Knowledge, and Education Level on the Use of Accounting Information Irmawati; Sahabuddin; Ilham Z Salle
Value Relevance: Jurnal Akuntansi Vol. 2 No. 1 (2024): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/56r25n61

Abstract

This research aims to determine the influence of the variables of owner perception, accounting knowledge, and level of education on the use of accounting information. The population in this research is SMEs in Jayapura City. Sampling in this study used the Random Sampling technique, research data was obtained using a research instrument in the form of a questionnaire which was distributed directly to respondents containing 18 question items measured using a Likert scale. The data analysis method in this research uses multiple linear regression. The research results show that the owner's perception, accounting knowledge, and level of education have a positive and significant effect on the use of accounting information. The contribution from the results of this research provides information to SMEs about the importance of using accounting information to make it easier for SMEs to manage their businesses and also make decisions.
Co-Authors ILHAM ZAINUDDIN SALLE Irmawati Mitha Sri Rahyuni Zulfaida Ahmad