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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mirai Management AkMen JURNAL ILMIAH Jurnal Ilmiah Akuntansi Peradaban
Andi Wawo
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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CORPORTE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF ETIKA BISNIS DAN HUKUM ISLAM Andi Wawo; Amiruddin Amiruddin
Jurnal Mirai Management Vol 5, No 2 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i2.714

Abstract

Tujuan artikel ini untuk memberikan gambaran kegiatan Corporate Social Responsibility (CSR) dipandang dari perpektif etika bisnis dan hukum islam khususnya maslahah dan mursalah. Sehingga diharapkan pelaksanaan CSR oleh pengusaha tidak sekedar dipandang sebagai kegitan rutin belaka tetapi sebagai kegiatan ibadah. Kegiatan CSR yang merupakan wujud tanggung jawab perusahaan terhadap lingkungan sekitarnya baik manusia maupun alam. Namun sebagai umat islam perlu mengetahui apakah kegiatan CSR sudah sesuai dengan etika bisnis islam dan hukum islam jika dilihat dari maslahah dan mursalahnya. CSR jika dipandang dari persepektif etika bisnis islam maka sudah sesuai dengan prinsip-prinsip etika bisnis islam yaitu Siddiq, Amanah, Fathonah dan Tabliq. Sedangkan dari sudut pandang hukum islam yaitu maslahah dan mursalah juga sudah memenuhi. Jadi pelaksanaan CSR sudah sesuai dengan ajaran islam baik dari segi etika bisnis muapun dari segi hukum maslahah mursalah. Keyword: Corporate Social Responsibility, Etika Bisnis Islam, hukum islam dan maslahah mursalah
Pengaruh Ukuran Perusahaan, Leverage, Dan Likuiditas Terhadap Pengungkapan Corporate Social Responsibility Dengan Profitabilitas Sebagai Variabel Moderasi Fitri Aulia Arif; Andi Wawo
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 2 (2016): ASSETS
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i2.2883

Abstract

This study aims to provide empirical evidence that firm size, leverage and liquidity affect the disclosure of corporate social responsibility and profitability in moderating the relationship of the three dependent variables.This research is quantitative. Subject of this research is manufacturing companies listed in Indonesia Stock Exchange 2011-2013. Elections were conducted with a purposive sampling method, in order to obtain 34 companies that meet the criteria with three years of observation. The data used is secondary data derived from the financial statements and annual reports, while data analysis technique used is descriptive statistical analysis and regression analysis.Based on the results of hypothesis testing multiple regression showed that the variables of firm size, leverage and liquidity significant positive effect on the disclosure of corporate social responsibility, and profitability moderate the relationship of liquidity and leverage on the disclosure of corporate social responsibility, but not moderate sized companies on disclosure of corporate social responsibility.
PENGARUH KOMITMEN PROFESIONAL, EFIKASI DIRI, DAN TEKANAN KETAATAN TERHADAP PENGAMBILANKEPUTUSAN ETIS AUDITOR DENGAN PERTIMBANGAN ETIS SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR Muriadi Akbar; Andi Wawo
Jurnal Ilmiah Akuntansi Peradaban Vol 2 No 1 (2016)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v2i1.3000

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komitmenprofesional, efikasi diri, dan tekanan ketaatan terhadap pengambilankeputusan etis auditor dengan pertimbangan etis sebagai variabelmoderasi. Penelitian ini merupakan penelitian kuantitatif denganpendekatan deskriptif. Populasi dalam penelitian ini adalah auditoryang bekerja pada Kantor Akuntan Publik di Kota Makassar.Hasil penelitian menunjukkan bahwa komitmen profesional,efikasi diri, dan tekanan ketaatan berpengaruh positif dan signifikanterhadap pengambilan keputusan etis auditor. Analisis variabelmoderating menunjukkan bahwa pertimbangan etis mampumemoderasi komitmen profesional, dan efikasi diri terhadappengambilan keputusan etis auditor. Namun tidak mampumemoderasi tekanan ketaatan terhadap pengambilan keputusan etisauditor.Kata kunci :Komitmen Profesional, Eikasi Diri, Tekanan Ketaatan,Pertimbangan Etis, Pengambilan Keputusan Etis Auditor.
PENENTUAN HARGA POKOK PRODUKSI PEMBANGUNAN RUMAH DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (STUDI PADA PERUM PERUMNAS REGIONAL VII MAKASSAR) Andi Wawo; Nurfatimah Rahmadani
Jurnal Ilmiah Akuntansi Peradaban Vol 2 No 2 (2016)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v2i2.3027

Abstract

Penelitian ini berfokus pada penentuan harga pokok produksidengan menggunakan metode activity based costing dengan tujuanmenentukan hasil yang lebih akurat dan tidak menimbulkan distorsibiaya. Penelitian ini menggunakan metode kualitatif denganpendekatan deskriptif-komparatif. Pengumpulan data dilakukanmelalui wawancara, studi pustaka, dokumentasi, dan internetsearching.Hasil penelitian menunjukkan bahwa metode activity basedcostingmemberikan hasil yang lebih besar ( over cost) untuk produkRS.36/98 KPL (-4,58%) dan RS. 45/105 TGL (-1.17%) sedangkanproduk RS. 45/105 KPL memberikan hasil yang lebih kecil ( under cost)(8,73%). Perbedaan yang terjadi antara harga pokok produksiberdasarkan metode tradisional dan metode activity based costingdisebabkan karena pembebanan biaya overheadpabrik pada masingmasingproduk. Dengan menggunakan metode activity based costingdapat meningkatkan mutu pengambilan keputusan sehingga dapatmembantu pihak manajemen memperbaiki perencanaan strategisnya.Kata Kunci : Harga pokok produksi, metode tradisional dan metodeactivity based costing.
PENGARUH FINANCIAL DISTRESS TERHADAP HARGA SAHAM Andi Wawo; Nirwana Nirwana
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i1.14467

Abstract

ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris hubungan antara financial distress dengan model Smijewski dan ukuran perusahaan terhadap harga saham. Penelitian menggunakan sampel perusahaan manufaktur yang terdaftar di BEI tahun 2016–2018. Jumlah sampel sebanyak 63 sampel yang terdiri dari 21 perusahaan selam 3 tahun pengamatan. Hasil penelitian menunjukkan bahwa financial distress dengan model Smijewski berpengaruh negatif terhadap harga saham pada alfa 10%. Hal ini memberi implikasi bahwa perusahaan yang mengalami financial distress akan berpengaruh pada penurunan harga saham dan begitu pula sebaliknya. Hal ini menjadi penting diperhatikan oleh investor sebelum melakukan pembelian saham di bursa. Sebagaimana yang kemukakan oleh Siregar (2008), Apergis et al. (2011) dan Murwani (2009) memberi bukti bahwa potensi kebangkrutan berpengaruh signifikan terhadap pergerakan harga saham perusahaan manufaktur. Penelitian ini juga menggunakan variabel kontrol yaitu ukuran perusahaan karena ukuran perusahaan sudah dapat dipastikan berpengaruh positif terhadap nilai perusahaan. Sehingga menurut kami pengaruh ukuran perusahaan terhadap harga saham tidak perlu diteliti.Kata kunci: Finacial Distress, Ukuran Perusahaan, Harga Saham ABSTRACTThis study aims to provide empirical evidence of the relationship between financial distress with the Smijewski model and company size on stock prices. The study used a sample of manufacturing companies listed on the Stock Exchange in 2016-2018. The total sample of 63 samples consisting of 21 companies diving 3 years of observation. The results showed that financial distress with the Smijewski model negatively affected stock prices at alpha 10%. This implies that companies that experience financial distress will affect the decline in share prices and vice versa. This is important for investors to pay attention to before buying shares on the exchange. As suggested by Siregar (2008), Apergis et al. (2011) and Murwani (2009) provide evidence that the potential for bankruptcy has a significant effect on the stock price movements of manufacturing companies. This study also uses a control variable that is the size of the company because the size of the company has certainly positive effect on firm value. So in our opinion the effect of company size on stock prices need not be examinedKeywords: Finacial Distress, Company Size, Stock Price
INTERPRETASI PENERAPAN PSAK NO. 107 PADA PEGADAIAN SYARIAH CABANG UJUNG BULU Angrayni Angrayni; Andi Wawo; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.19936

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan PSAK NO.107 tentang ijarah di pegadaian syariah cabang ujung bulu Metode pendekatan yang digunakan adalah fenomenologi dengan paradigma interpretif. Hasil penelitian menunjukkan bahwa Pegadaian Syariah Cabang Ujung Bulu tidak memisahkan akad ijarah dengan akad rahn. Unit Pegadaian Syariah Cabang Ujung Bulu belum sepenuhnya mengimplementasikan PSAK No. 107. Pengakuan dan pengukuran seperti uang pinjaman serta biaya ijarah diakui pada saat melakukan transaksi rahn yaitu sebesar biaya perolehan. Namun, dalam hal pengakuan perbaikan obyek ijarah Unit Pegadaian Syariah Cabang Ujung Bulu tidak dilakukan karena hanya menyimpan marhun saja.Kata Kunci:  ijarah, PSAK No.107, akuntansi syariah This study aims to determine the application of PSAK NO.107 on ijarah in the branch of the Bulu Bulu branch of the sharia pawnshop. The approach method used is phenomenology with an interpretive paradigm. The results showed that the Ujung Bulu Branch Sharia Pawnshop did not separate the ijarah contract from the rahn contract. The Ujung Bulu Branch Sharia Pawnshop Unit has not fully implemented PSAK No. 107. Recognition and measurement, such as borrowed money and ijarah fees, are recognized when making a rahn transaction, namely at cost. However, in terms of acknowledging the repair of the object of ijarah, the Ujung Bulu Branch Sharia Pawnshop was not carried out because it only kept marhun. Keywords: ijarah, PSAK No.107, Shariah accounting
MODERASI ISLAMIC WORK ETHICS DI ANTARA DETERMINAN FAKTOR SENJANGAN ANGGARAN Ismail Kurniawan; Andi Wawo; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23873

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, ketidakpastian lingkungan, dan asimetri informasi terhadap senjangan  anggaran dengan Islamic work ethich sebagai variabel moderasi di seluruh kantor desa Kecamatan Rilau’ Ale Kab. Bulukumba. Jenis penelitian ini adalah penelitian kuantitatif. Hasil penelitian menunjukan bahwa partisipasi anggaran dan ketidakpastian lingkungan berpengaruh positif terhadap senjangan anggaran namun asimetri informasi tidak berpengaruh terhadap senjangan anggaran. Selain itu Islamic work ethich mampu memoderasi hubungan antara ketidakpastian lingkungan terhadap senjangan anggaran namun partisipasi anggaran dan asimetri informasi tidak dapat dimoderasi oleh Islamic work ethich.Kata Kunci:    partisipasi anggaran, ketidakpastian lingkungan, asimetri informasi, senjangan  anggaran, Islamic work ethich This study aims to determine the effect of budget participation, environmental uncertainty, and information asymmetry on budgetary slack with Islamic work ethic as a moderating variable in all village offices, Rilau' Ale District, Kab. Bulukumba. This type of research is quantitative research. The results showed that budgetary participation and environmental uncertainty had a positive effect on budgetary slack, but information asymmetry had no effect on budgetary slack. In addition, Islamic work ethich is able to moderate the relationship between environmental uncertainty and budgetary slack, but budget participation and information asymmetry cannot be moderated by Islamic work ethich. Keywords: budget participation, environmental uncertainty, information asymmetry, budgetary slack, Islamic work ethic
PENGARUH CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN TERHADAP DAYA INFORMASI AKUNTANSI Andi Wawo
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit committee as corporate governance mechanism and concentrated ownership on the informativeness of accounting. Independent directors are proportion independent director in board of director. Audit committee is presence of independent audit, while ownership data are proportion of biggest shareholder in company. This research samples are public companies listed on the Indonesian Stock Exchange for the period in 5 years which is in period of 2003 to 2007 with exception of bank and financial institutions. Hypothesis test by method which is used by Fang and Wong (2002) with independent variable consist of independent directors, audit committee and concentrate ownership, while control variable in this research use market to book ratio, leverage, and fixed effect. The result research can be summarized as following; The immediate of concentrated ownership at cut-off 10% as moderating variable on associated between independent commissioner and the informativeness of accounting can not support but associated between audit committee and the informativeness of accounting can support.
PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN Andi Wawo
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research will test the effect of concentrated ownership on the company’s performance. Especially, this research will test the effect of concentated ownership on the company’s performance. Concentated ownership is immediated ownership in company. Immediated ownership data are proportion of biggest shareholder in company. This research samples are public companies listed on the Indonesian Stock Exchange for the period in 5 years which is in period of 2003 to 2007 with exception of bank and financial institutions. Hypothesis test by method which is used by Fang and Wong (2002) with concentrate ownership, while control variable in this research use market to book ratio, leverage, and fixed effect. The result research can be summarized as following; Concentrated ownership at immediate level has a negative effect the company’s performance at cut-off 10%, 20% and 30% but concentrated ownership does not has effect the company’s performance at level 40% and 50%. This result supported by sensitivity test on cut-off point 20%, 30%, 40% and 50% are not effect.
Co-Authors Amiruddin . Angrayni Angrayni Fitri Aulia Arif Ismail Kurniawan Muriadi Akbar Nirwana Nirwana Nurfatimah Rahmadani Puspita Hardianti Anwar