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All Journal Jurnal Ilmiah Al-Tsarwah INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Finance Management Contemporary Journal on Business and Accounting IJMA
Muchran, Muchriana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : IJMA

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KUALITAS AUDIT DAN AUDITOR SWITCHING TERHADAP MANAJEMEN LABA Muchran, Muchriana; Wardani, Ayu Eka; Alayda, Fifi Citra; Pratiwi, Fadhila Reskyta
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).340-349

Abstract

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.
ANALISIS MINAT PENGGUNAAN UANG ELEKTRONIK TERHADAP MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH MAKASSAR Muchran, Muchriana; Putriani, Dhiza; Adesty, Adesty; Ramadhani, Diva Novita
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).382-391

Abstract

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.
ANALISIS FUNDAMENTAL DAN ANALISIS TEKNIKAL TERHADAP SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BEI Muchran, Muchriana; Hajrah, Hajrah; Safitri, Rizka; Inayah, Nur
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).428-433

Abstract

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.
PENGARUH TINGKAT PEMAHAMAN AKUNTANSI DAN TINGKAT KESIAPAN PELAKU UMKM PASAR SEGAR KOTA MAKASSAR TERHADAP PENERAPAN SAK EMKM Parmawati, Risma; Fadillah, Andi Lutfyatul; Putri, Ila Fadila; Muchran, Muchriana
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).392-399

Abstract

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).
PENGARUH PELATIHAN PASAR MODAL PADA MINAT BERINVESTASI MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH MAKASSAR Usman, Nur Alfriani; Rahma, Besse; Syaifudin, Akhmad Mufly; Muchran, Muchriana
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).434-440

Abstract

The aim of this research is to determine the influence of the capital market on investor interest. The research was conducted at the Faculty of Economics and Business, Muhammadiyah University of Makassar on Bachelor of Accounting students using the multiple linear regression analysis method. This research determination uses the Slovin formula from a known population as a sample. From the calculation results, a sample of 75 active student respondents from the class of 2021 was obtained. The type of survey used was a quantitative survey which was formed using numbers through a questionnaire whose measurement used a Likert scale. The research results show that capital market training has a good and significant influence on investor interest.
PENGARUH PENERAPAN TEKNOLOGI AI TERHADAP MAHASISWA DALAM PEMBELAJARAN AKUNTANSI DI UNIVERSITAS MUHAMMADIYAH MAKASSAR Amanda, Ulya; Leli, Leli; Fahdah, Dina; Muchran, Muchriana
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).441-446

Abstract

The research aims to determine the effect of the application of Artificial Intelligence (AI) technology on students in accounting learning at the Universitas Muhammadiyah Makassar. The application of AI technology in accounting learning has the potential to change the way students learn, enrich their learning experiences, and improve their understanding of accounting materials. The variables in this study consist of the independent variable (application of AI technology) and the dependent variable (students in accounting learning). The type of research used is quantitative research with a survey method. The population in this study are all students of the Accounting study program at the Universitas Muhammadiyah Makassar. The sample will be determined using purposive sampling technique.So the research results show that the application of AI technology to Accounting learning has a significant effect, which means it has a positive effect on Accounting learning.
PENGARUH ROE, DER DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM: STUDI KASUS PERUSAHAAN PADA SEKTOR INFRASTUKTUR, UTILITAS DAN TRANSPORTASI Paradiba, Andi Putri Latifa; Handayani, Harfina; Saenal, Muhammad Zulfachmi; Muchran, Muchriana
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).447-453

Abstract

Penelitian ini bertujuan menganalisis pengaruh faktor fundamental perusahaan meliputi return on equity, debt to equity ratio dan price to book value terhadap harga saham perusahaan infrastruktur. Sampel penelitian sebanyak 15 perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di BEI tahun 2019-2021 dengan teknik purposive sampling. Data panel di analisis menggunakan SPSS 26 dengan pendekatan asosiatif untuk memperoleh hasil regresi yang baik. Dari hasil penelitian terlihat adanya kombinasi dari faktor-faktor fundamental mempengaruhi fluktuasi harga saham. Korelasi positif signifikan ditunjukkan oleh return on equity, debt to equity ratio dan price to book value terhadap perubahan harga saham.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENGUMUMAN PEMBOIKOTAN PRODUK ISRAEL Muchran, Muchriana; Marsyida, Elvi Amira; Ikhtiar Arta, Cut Putri; Simpajo, Nurul Mumtazah; Awal, Arif
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).332-340

Abstract

This study aims to examine the difference in the financial performance of companies before and after the announcement of the boycott of Israeli products. This study uses a type of 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 analysis methods used are descriptive analysis tests, hypothesis tests with the Paired Sample t-test. With a research sample, namely companies affected by the boycott listed on the Indonesia Stock Exchange (IDX). Financial performance will be analyzed through three financial ratios, namely the liquidity ratio measured by the current ratio, the leverage ratio measured by the debt to equity ratio, and the profitability ratio measured by return to assets as well as the financial statements observed in the 3rd and 4th quarters. The results of this study show that the Current Ratio (CR) shows a significant difference between before and after the announcement of the boycott of israil products. Debt to Equity Ratio (DER) and Return To Asset (ROA) did not show a significant difference between before and after the announcement of the boycott of Israeli products.
PENGARUH PEMBERIAN KREDIT KOPERASI TERHADAP PENINGKATAN PENDAPATAN USAHA KECIL DAN MENENGAH: STUDI KASUS KECAMATAN RAPPOCINI Muchran, Muchriana; Saputri, Sri Ayu Devilia; Nur, Recky Pratiwi; Utami, Nurul
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).375-381

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemberian kredit koperasi terhadap peningkatan pendapatan usaha kecil dan menengah (UMKM) studi kasus Kecamatan Rappocini. Penelitian ini menggunakan deskriptif kuantitatif. Penelitian Kuantitatif dipilih karena bertujuan untuk menguji hipotesis penelitian yang telah diajukan. Pendekatan deskriptif adalah suatu metode yang berlandaskan filsafat positivisme, digunakan untuk meneliti suatu populasi atau sampel tertentu. Metode analisis yang digunakan adalah uji normalitas, uji regresi linear sederhana, uji hipotesis (Uji T) dan koefisisen determinasi (R2). Dengan sampel penelitian yaitu nasabah simpan pinjam yang terdapat di Primadana Sari. Hasil penelitian ini adalah dari analisis regresi linear ganda diketahui bahwa koefisien arah regresi dari variabel pemberian kredit (b) adalah sebesar 0, 354 atau positif. Sehingga dapat dikatakan bahwa variabel pemberian kredit berpengaruh postif terhadap peningkatan UMKM. Berdasarkan uji 10 keberartian koefisien regresi linier ganda untuk variable pemberian kredit (b) diperoleh hitung sebesar 3,498 dan nilai signifikasi < 0,05 yaitu 0,002. Hal ini berarti hipotesis penelitian pengaruh pemberian kredit terhadap peningkatan pendapatan UMKM dapat diterima.
Co-Authors Adesty, Adesty Alayda, Fifi Citra Amanda, Ulya Amirudin, A. Awal, Arif Fadillah, Andi Lutfyatul Fahdah, Dina Hajrah Hajrah, Hajrah Handayani, Harfina Idrawahyuni, Retno Pinasti Putri Ikhtiar Arta, Cut Putri K, M Yusuf Leli, Leli Marsyida, Elvi Amira Masrullah, Masrullah Nur Inayah Nur, Recky Pratiwi Nurjanna Nurjanna Nurul Utami Palaguna, Andi Hilaluddin Paradiba, Andi Putri Latifa Parmawati, Risma Pratiwi, Fadhila Reskyta Putri, Ila Fadila Putriani, Dhiza Rahma, Besse Rahmah, Syahidah Ramadhani, Diva Novita Ridwan, Mukminati Rizka Safitri, Rizka Rustan, R. Saenal, Muhammad Zulfachmi Saputri, Sri Ayu Devilia Simpajo, Nurul Mumtazah Sulisyanti, Rini Syaifudin, Akhmad Mufly Umar, Wahyuni Usman, Nur Alfriani Wardani, Ayu Eka