Articles
<![CDATA[Performance Finance from the Perspective of Standard Financial Ratio Limits and Good Corporate Governance in Banking Sector Shares ]]>
<![CDATA[Amirudin, A.]]>;
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Rustan, R.]]>
<![CDATA[ Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grfm.v4i2.427
<![CDATA[This research is expected to provide practical and theoretical benefits. And as a source of information about the influence of financial risk on financial performance. This research can be helpful for other researchers as material for further studies regarding issues related to the impact of financial risk on financial performance in banking companies listed on the Indonesian Stock Exchange (BEI). This research can be used as material for banking evaluations so that they can implement appropriate risk management strategies to improve banking performance. Studies referred to Laeli and Yulianto (2016) and Izdihar, Hassan, And Azlina (2017) show that good corporate governance can moderate the relationship between Non-Performing Loans and bank financial performance. Results contradict the study by Akbar and Lanjarsih (2019), which shows that good corporate governance can moderate the connection between non-non-performing loans and financial performance. This research aims to find out whether management projected risk NPL (Net et al. (Loan et al.), BOPO (Operating Costs) Against Operating Income) can affect the financial performance projected by Return on Assets (ROA). This research also aims to determine whether assessing Good Corporate Governance (GCG) can moderate management relationships risk and ROA. The data used in this research is quantitative; the data used is secondary data. The data analysis techniques used in this research are the classic assumption test, moderated regression analysis, t-test, and F test using SPSS Moderated Regression Analysis (MRA) software. The results of this study show that LDR has no effect and is negatively related to ROA. BOPO has no effect and is negatively related to ROA. NPL has no effect and is positively related to ROA. GCG Self-Assessment does not moderate NPL on ROA, with a negative relationship. GCG Self-Assessment does not moderate LDR on ROA and is positively related. GCG Self-Assessment does not moderate BOPO on ROA, with an antagonistic relationship.]]>
<![CDATA[Comprehensive Analysis of Financial Performance and Profit Growth Prediction of PT. Rizky Maharani Inhil 2019-2021 ]]>
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Masrullah, Masrullah]]>;
<![CDATA[Palaguna, Andi Hilaluddin]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/inv.v6i2.15661
<![CDATA[This study aims to comprehensively analyze the financial performance and predict the profit growth of PT. Rizky Maharani Inhil from 2019 to 2021 through the analysis of financial ratios. The data analyzed comprises the financial statements of PT. Rizky Maharani Inhil for the years 2019 to 2021. The company must maintain healthy and efficient financial performance to generate profits and enhance its achievements. The research method employed involves financial ratio analysis, including liquidity ratios, solvency ratios, profitability ratios, and activity ratios, along with Time Series Analysis to predict profit growth. The results of this study indicate that, based on the liquidity ratio proxied by the Current Ratio, the company's financial performance condition is favorable for profit growth. Similarly, the solvency ratio proxied by the Debt to Total Equity Ratio and the profitability ratio proxied by Net Profit Margin both show that the company's financial performance is conducive to profit growth. However, the activity ratio proxied by Total Assets Turn Over reveals that the company's financial performance is not favorable for profit growth.]]>
<![CDATA[Analysis of Financial and Non-Financial Performance of Public Sector Organizations ]]>
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Idrawahyuni, Retno Pinasti Putri]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.46
<![CDATA[Purpose – This study aims to measure the implementation of the work program of Makassar Hajj Hospital, both from financial and non-financial aspects in 2019-2021 Design/methodology/approach – Using a Balanced Scorecard approach to analyze performance, focusing on financial aspects such as economics, efficiency, and effectiveness, as well as non-financial aspects such as customer satisfaction, internal business processes, and growth and learning Findings – Balanced Scorecard that has 4 perspectives Originality – This thesis introduces financial and non-financial aspects of the Balanced Scorecard approach Keywords: Financial Performance, Non-financial Performance, Balanced Scorecard Paper Type Research Result]]>
<![CDATA[Financial Statement Fraud Analysis Through Hexagon Fraud Theory Approach ]]>
<![CDATA[Nurjanna, Nurjanna]]>;
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Sulisyanti, Rini]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.48
<![CDATA[Purpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement fraud, to analyze whether collusion fachtors influence financial statement fraud, to analyze whether opportunity fachtors influence financial statement fraud, to analyze whether rationalization factors influence financial statement fraud, and to analyze whether the ego factor influences financial statement fraud. Design/methodology/approach – The analytical method used is quantitative analysis using the SPSS 21 statistical formula. Findings – The results of this research are stimulus factors, capability factors, collusion factors, opportunity factors, rationalization factors and ego factors has an influence on fradulent financial statements. Originality – Sources of data used in this study are secondary data obtained from the company’s published annual financial reports. Keywords: Fraud, Hexagon Approach, Financial Statement Paper Type Research Result]]>
<![CDATA[Financial Distress Prediction Analysis Using the Zmijewski Method ]]>
<![CDATA[Umar, Wahyuni]]>;
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Ridwan, Mukminati]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.49
<![CDATA[Purpose – The study aims to predict bankruptcy in pharmaceutical companes listed on the Indonesian Stock Exchange (IDX) for the 2019-2922 period using the Zmijewski method. Design/methodology/approach – The research method used in this study is quantitative research with descriptive analysis. The population in this is study were 11 pharmaceutical companes listed on the Indonesia Study Exchange with a sample 10 companes. The sampling technique used this study was purposive sampling Findings – The result of this study is that in 2019-2020, all companes are in safe state or not in a state of financial distress. In 2021, there 8 pharmaceutical companes in a safe state and there 2 pharmaceutical companes in a state of financial distress. In 2022, there are 9 companes in a safe state and there is 1 company in a state of financial distress. Originality – Sources of data used in this study were secondary data with documentation techniques where data is obtained or collected by previous researchers from existing sources. Keywords: Financial Distress, Zmijewski X-Score, Pharmaceutical Companes Paper Type Research Result]]>
<![CDATA[MEASUREMENT OF SHARIA BUSINESS PERFORMANCE WITH AL-FALAH APPROACH ]]>
<![CDATA[K, M Yusuf]]>;
<![CDATA[Rahmah, Syahidah]]>;
<![CDATA[Muchran, Muchriana]]>
<![CDATA[ Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
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DOI: 10.30863/al-tsarwah.v6i1.5337
<![CDATA[This study aims to conduct performance measurement analysis with Al-Falah approach. Al-Falah's approach is evaluated in accordance with Islamic law where the purpose of human life is to achieve worldly benefits and the well-being of the hereafter. The methodology used in this research is qualitative descriptive through reference studies conducted with scientific level through data collection, data reduction, data presentation, data validation and drawing conclusions. The results of the study formulate the concept of business performance through al-falah approach that balances aspects of worldly welfare and the well-being of the hereafter through eight balance indicators namely property development, worship, capacity development, spiritual development, salary eligibility, implementation of zakat, sustainability of business organization and ukhuwah in the organization.]]>
<![CDATA[KUALITAS AUDIT DAN AUDITOR SWITCHING TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Wardani, Ayu Eka]]>;
<![CDATA[Alayda, Fifi Citra]]>;
<![CDATA[Pratiwi, Fadhila Reskyta]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(2).340-349
<![CDATA[This study aims to analyze how the effect of audit quality and auditor switching on earnings management, besides that researchers will also examine the factors of auditor switching. This research uses quantitative research with a descriptive approach. Quantitative research was chosen because it aims to test the research hypothesis that has been proposed. Descriptive approach is a method based on the philosophy of positivism, used to examine a particular population or sample. The object of research is property, real estate and construction companies listed on the Indonesia Stock Exchange in 2021 - 2023 The population used is real estate and property companies listed on the Indonesia Stock Exchange (IDX) The research period used is 2021 - 2023. From this population, a sample will be taken as the object of research. The results showed that audit quality has a significant effect on earnings management, auditor switching has no negative effect on earnings management, and audit quality and auditor switching simultaneously affect earnings management in manufacturing companies in the real estate and property sub-sectors listed on the IDX for the period 2021 - 2023. The magnitude of the influence of each independent variable on the dependent variable, namely audit quality and auditor switching on earnings management in Real Estate and Property Sub-Sector Manufacturing Companies.]]>
<![CDATA[ANALISIS MINAT PENGGUNAAN UANG ELEKTRONIK TERHADAP MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH MAKASSAR ]]>
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Putriani, Dhiza]]>;
<![CDATA[Adesty, Adesty]]>;
<![CDATA[Ramadhani, Diva Novita]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(2).382-391
<![CDATA[This research aims to determine and analyze the influence, compatibility effect, complexity, perceived usefulness, social influence and trust in students' interest in using electronic money. The research used to test the analysis of interest in using electronic money among accounting students at Muhammadiyah University of Makassar is a quantitative approach. This research uses primary data, namely data obtained directly from the research object. The data collection technique uses a questionnaire distributed to accounting students at Muhammadiyah University of Makassar. The data analysis techniques used are validity tests, reliability tests, correlation tests, multiple regressive analysis and t tests. The research results from multiple linear regression analysis, partial results (t-test) show that compatibility (X1), complexity (X2), perceived usefulness and social influence (X4) have a significant positive influence on interest in using electronic money and trust (X5). The negative effect on interest in using electronic money (Y1) is not significant.]]>
<![CDATA[ANALISIS FUNDAMENTAL DAN ANALISIS TEKNIKAL TERHADAP SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Hajrah, Hajrah]]>;
<![CDATA[Safitri, Rizka]]>;
<![CDATA[Inayah, Nur]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(2).428-433
<![CDATA[Investasi adalah strategi untuk meningkatkan kekayaan di masa mendatang dengan menggunakan uang saat ini untuk meningkatkan nilai investasi di masa datang. Saham adalah bukti kepimilikan seseorang dalam perusahaan. Analisis Fundamental dan analisis teknikal adalah dua jenis analisis yang digunakan untuk melihat harga saham di pasar modal. Penelitian ini mengumpulkan data dari laporan keuangan yang diterbitkan di Bursa Efek Indonesia (BEI) melalui www.idx.co.id selama tahun 2022. Penelitian ini menggunakan jenis penelitian kuntitatif. Untuk menguji hipotesis digunakan model analisis statistic regresi linear berganda persamaan statistic model. Dari hasil penelitian tersebut diperoleh Kesimpulan bahwa Price Earning Ratio secara parsial berpengaruh dan signifikan terhadap harga saham pada Perusahaan BEI periode 2022 sehingga hipotesis pertama dalam penelitian ini diterima . volume perdagangan secara parsial berpengaruh dan signifikan terhadap harga saham pada Perusahaan yang terdaftar di BEI periode 2022 sehingga hipotesis kedua ditolak. Indeks harga saham gabungan secara parsial tidak berpengaruh dan signfikan terhadap harga saham pada Perusahaan yang terdaftar di BEI periode 2022 sehingga hipotesi ketiga dalam penelitian ini ditolak.]]>
<![CDATA[PENGARUH TINGKAT PEMAHAMAN AKUNTANSI DAN TINGKAT KESIAPAN PELAKU UMKM PASAR SEGAR KOTA MAKASSAR TERHADAP PENERAPAN SAK EMKM ]]>
<![CDATA[Parmawati, Risma]]>;
<![CDATA[Fadillah, Andi Lutfyatul]]>;
<![CDATA[Putri, Ila Fadila]]>;
<![CDATA[Muchran, Muchriana]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(2).392-399
<![CDATA[The aim of this research is to determine the level of accounting understanding of Makassar City Fresh Market MSME actors regarding the implementation of SAK EMKM. This research uses a quantitative type of research, uses a descriptive approach and uses multiple linear regression analysis tests. This data was obtained by distributing questionnaires directly to MSME players at Pasar Segar Makassar. Quantitative research was chosen because it aims to test the hypotheses that have been proposed. Research on certain populations or samples can be carried out using a descriptive approach, which comes from positivism. For analysis, T, F, and R Square tests were used. The research sample was MSME actors in the Fresh Market, Makasaar City. The results of this research show that the accounting understanding variable (X1) does not have a significant influence on the application of SAK EMKM (Y), but the variable level of readiness of MSME actors (X2) has a significant influence on the application of SAK EMKM (Y). The variables level of understanding of accounting (X1) and level of readiness of MSME actors (X2) each have an influence of 29.9% on the variable implementing SAK EMKM (Y).]]>
