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FITRIYANI SYUKRI
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Journal AK-99
Published by Universitas Muhammadiyah Parepare
ISSN : -     EISSN : 27756726     DOI : https://doi.org/10.31850/ak99
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 Diterbitkan 2 kali Setahun, Mei dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 177 Documents
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ANALISIS PENGARUH SALES GROWTH, LIKUIDITAS, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL Rifky Belva Effanda; Anna Marina; Gita Desipradani
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4417

Abstract

The rapid growth of companies in the food and beverage sub-sector in Indonesia requires management to formulate appropriate financial strategies, one of which is through the management of capital structure. Capital structure reflects the combination of debt and equity used in company operations to maintain business continuity and increase competitiveness. This study aims to analyze the effect of sales growth, liquidity, and asset tangibility on capital structure in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period.The research method used is a quantitative approach with secondary data. Sampling was carried out using a purposive sampling technique with a total of 162 observations from 27 companies. Data processing was performed using SPSS version 26 software.The results showed that simultaneously, sales growth, liquidity, and asset tangibility had a significant effect on capital structure with a significance value of 0.000. Partially, all three variables had a significant negative effect on capital structure, with asset tangibility being the most dominant variable. The coefficient of determination (Adjusted R²) value of 0.933 indicates that 93.3% of the variation in capital structure can be explained by the three independent variables in this model. These findings emphasize the importance of considering these three factors in corporate financing strategies within the food and beverage sector.
KEAMANAN DIGITAL DALAM MINAT PENGGUNAAN LAYANAN PERBANKAN SYARIAH DI GORONTALO Rahmatia
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4437

Abstract

Digitalisasi layanan perbankan syariah membutuhkan penerimaan nasabah yang tidak hanya didorong oleh manfaat dan kemudahan, tetapi juga oleh rasa aman dalam bertransaksi. Penelitian ini bertujuan menganalisis pengaruh persepsi manfaat, persepsi kemudahan, dan keamanan digital terhadap minat menggunakan layanan perbankan syariah digital di Gorontalo. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data tabulasi 96 responden pengguna layanan digital perbankan syariah. Variabel keamanan digit al ditambahkan sebagai pengembangan model penerimaan teknologi agar artikel tidak hanya mengulang pengujian Technology Acceptance Model klasik. Data dianalisis menggunakan uji validitas, reliabilitas, asumsi klasik, dan regresi linear berganda. Hasil penelitian menunjukkan bahwa model regresi layak digunakan dengan nilai R Square sebesar 0,695. Secara simultan, persepsi manfaat, persepsi kemudahan, dan keamanan digital berpengaruh signifikan terhadap minat menggunakan layanan digital. Secara parsial, persepsi manfaat berpengaruh positif dan signifikan, sedangkan persepsi kemudahan dan keamanan digital berpengaruh positif tetapi tidak signifikan. Temuan ini menunjukkan bahwa manfaat praktis tetap menjadi determinan utama, sementara keamanan digital lebih berperan sebagai syarat dasar yang perlu diperkuat melalui keandalan sistem, perlindungan transaksi, dan edukasi nasabah.
KECERDASAN BUATAN DAN KERANGKA REGULASI: STUDI DAMPAK TERHADAP PENINGKATAN KUALITAS AUDIT Hernianti Harun; Indira Cahyani; Fajri Fajri; Muhammad Hatta
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4380

Abstract

This study aims to examine the impact of the application of artificial intelligence (AI) on improving audit quality and analyze the role of the regulatory framework in supporting AI implementation in the audit field. The research focuses on the relationship between the use of AI technology, the regulatory framework that governs it, and the resulting audit quality. To achieve this objective, this study uses a qualitative approach using a literature review method of several relevant scientific articles discussing the application of AI, audit quality, and regulatory and ethical aspects in audit practice. The results show that artificial intelligence has significant potential to improve audit quality, particularly through increasing the accuracy of data analysis, expanding the scope of audit testing, and the accuracy in identifying and mitigating risks. The use of AI enables auditors to obtain more comprehensive audit evidence and supports more objective decision-making. However, the effectiveness of AI implementation in audit practice depends heavily on the clarity and adequacy of the regulatory framework, the auditor's competence in using the technology, and the oversight mechanisms for the use of AI-based systems. These findings confirm that the synergy between technological innovation and an adaptive and responsible regulatory framework is a key prerequisite for realizing quality, accountable, and trustworthy audit practices in the digital era.
PENGARUH PENGALAMAN, ETIKA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DAERAH KABUPATEN PINRANG Julianti Julianti; Hasdiana Hasdiana; Rika Rahma; Yasri Tarawiru; Darmawan Darmawan
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4385

Abstract

Internal audit plays an important role in achieving accountability and transparency in public financial management. As the Government Internal Supervisory Apparatus (APIP), the Regional Inspectorate functions to assess the effectiveness of internal control, regulatory compliance, and the quality of local government financial statements. This study is motivated by the persistence of control weaknesses and non-compliance that affect public-sector audit quality, as well as the inconsistent findings of prior research on the determinants of audit quality among government internal auditors. This study aims to analyze the influence of auditor experience, auditor ethics, and auditor independence on audit quality at the Regional Inspectorate of Pinrang Regency. A quantitative approach was employed using multiple linear regression analysis on 36 auditors selected through saturated sampling. The results show that auditor experience has a positive and significant effect on audit quality (coefficient 0.418; sig. 0.014), whereas auditor ethics (sig. 0.981) and auditor independence (sig. 0.523) have no significant partial effect. Simultaneously, however, the three variables significantly affect audit quality (F = 3.326; sig. 0.032) with a contribution of 23.8%. These findings confirm that auditor experience is the dominant factor in improving public-sector audit quality, while ethics and independence require institutional strengthening so as not to remain merely formal. This study contributes to understanding the determinants of audit quality in the under-researched context of regional APIP.
PENGARUH ROA, ROE, EPS TERHADAP HARGA SAHAM PADA PT PERUSAHAAN GAS NEGARA TBK Rezky Khadijah Anri; Hasdiana Hasdiana; Muhammad Alwi; Yadi Arodhiskara; Fitriyani Syukri
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4388

Abstract

Stock price reflects company performance and is a primary consideration for investors; however, the relationship between profitability ratios and stock prices remains debatable due to inconsistent prior findings, particularly for state-owned energy enterprises in the post-pandemic period, which are still rarely examined. This study aims to analyze the effect of Return on Asset (ROA), Return on Equity (ROE), and Earning Per Share (EPS) on the stock price of PT Perusahaan Gas Negara Tbk (PGAS) listed on the Indonesia Stock Exchange during 2020–2024, both partially and simultaneously. A quantitative approach was employed using multiple linear regression on 20 quarterly data points selected through purposive sampling and processed with IBM SPSS Statistics version 30, complemented by classical assumption tests including the Durbin-Watson autocorrelation test. The results show that partially ROA has a negative and significant effect (β = -1.851; sig. 0.000), ROE has a negative and significant effect (β = -1.249; sig. 0.000), while EPS has a positive and significant effect (β = 11.663; sig. 0.000) on stock price. Simultaneously, the three variables have a significant effect (F = 962.498; sig. 0.000) with a coefficient of determination (R²) of 0.995. The main finding is the dominance of EPS as the strongest fundamental indicator affecting stock price, while the negative direction of ROA and ROE demonstrates that in state-owned energy enterprises, profitability ratios are not always responded to positively by the market, but are influenced by growth expectations, risk factors, and gas pricing policy. This study contributes to reinforcing the relevance of signaling theory in valuing state-owned energy stocks while providing practical guidance for investors and management.
ANALISIS KONTRIBUSI BUMDes TERHADAP KESEJAHTERAAN EKONOMI MASYARAKAT DALAM PERSPEKTIF EKONOMI ISLAM Yasri Tarawiru; Fitriani Fitriani; Sayyed Rusdiansyah Rusman; Sariana Damis; Arham Arham
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4391

Abstract

This study aims to analyze the contribution of the Village-Owned Enterprise (BUMDes) Cahaya Tanah Bulan to improving the economic welfare of the Pakeng Village community, Lembang District, Pinrang Regency, and to explain the mechanisms of that contribution within the framework of Maqashid Shariah and Maslahah theory. The study uses a qualitative approach with a case-study design. Data were collected through observation, in-depth interviews with nine informants (three BUMDes managers, two village officials, and four community beneficiaries) selected purposively and through snowball sampling, and documentation. Data validity was maintained through source triangulation, technique triangulation, and member checking, while analysis used three-stage thematic coding (open, axial, and selective coding). The findings show that BUMDes contributes substantively to welfare through three mechanisms: the creation of employment and income, the strengthening of community skills, and the reinforcement of solidarity and Islamic values in governance. From the Maqashid Shariah perspective, this contribution fulfills the dimensions of preserving wealth, intellect, life, lineage, and religion. The main challenges are limited Islamic economic literacy, human resources, capital, and market access. This study offers theoretical implications for maqashid-based Islamic economics and practical implications for equitable and sustainable BUMDes governance.
THE INFLUENCE OF LIFESTYLE, FINANCIAL LITERACY, AND FINANCIAL BEHAVIOR ON HOUSEHOLD FINANCIAL MANAGEMENT IN BUNGI VILLAGE Karina Ramadhani Yunus; Yusran Bachtiar; Jumriani Jumriani; Dayu Suhardi
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4396

Abstract

Effective financial management is crucial to preserving a family's financial stability, as household consumption is one of the primary forces driving economic growth. However, many households still struggle to manage their finances due to consumptive lifestyles, low financial literacy, and poorly controlled financial behavior. This study aims to examine the influence of lifestyle, financial literacy, and financial behavior on household financial management in Bungi Village, both partially and simultaneously. Data for this study were collected through the distribution of questionnaires. The research sample consisted of 91 respondents responsible for managing household finances, selected using purposive sampling. The data analysis technique used was multiple linear regression with the help of SPSS version 30.0. The results show that, partially, lifestyle and financial behavior have a positive and significant effect on household financial management, whereas financial literacy has a positive but insignificant effect. Simultaneously, lifestyle, financial literacy, and financial behavior significantly affect household financial management, contributing 64.3%, while the remaining 35.7% is influenced by other factors outside the model. These findings confirm that adopting a well-planned lifestyle and sound financial behavior is a strategic step toward achieving household financial well-being.

Page 18 of 18 | Total Record : 177

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