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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal PENA : Penelitian dan Penalaran Jurnal Mirai Management JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Pengabdian Dharma Laksana Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Amnesty: Jurnal Riset Perpajakan Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI
Masrullah Masrullah
Universitas Muhammadiyah Makassar, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : INVOICE : JURNAL ILMU AKUNTANSI

 1 
Analysis Of Accounting Information System In Atm Transaction Process At Pt Bank Rakyat Indonesia (Persero) Sultan Sarda; Masrullah Masrullah; Anastasia Eka Putra; Reski Anggraeni
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7282

Abstract

This study aims to determine the Role of Accounting Information Systems in the ATM Transaction Process at PT. Bank Rakyat Indonesia Makassar Branch Mangasa Unit. This research was conducted at BRI tbk Mangasa Unit from December 2020 to January 2021. The analytical method used is descriptive qualitative. The results of the study indicate that the transaction accounting information system at ATM machines is supported by an information system that uses technological sophistication in an effort to reduce errors and supervision in the use of accounting information systems on ATM machines
The Influence of Good Corporate Governance on Investment Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) Ismail Badollahi; Masrullah Masrullah; Anggi Angelita; Ismawati Ismawati
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8992

Abstract

This study explains the effect of Good Corporate Governance on Investment Risk. Good Corporate Governance indicators used in this study include: Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4) and Investment Risk. The method used in this research is to use multiple linear regression analysis. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The research sample used purposive sampling method with predetermined criteria. The purpose of this study was to determine whether a company's good corporate governance affects investment risk. The results of this study indicate that good corporate governance includes: Managerial Ownership has a negative and insignificant effect on investment risk, Institutional Ownership has a negative and insignificant effect on Investment Risk, the Independent Board of Commissioners has a negative and significant effect on Investment Risk and the Audit Committee has a negative effect on Investment Risk
The Effect of Cost Leadership Strategy and Differentiation on Company Performance in the Silk Cloth Industry, Wajo Kampoeng BNI District Masrullah Masrullah; Faidul Adziem; Muhammad Nasrun; Reski Yanti
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12310

Abstract

This study aims to investigate the influence of cost leadership and differentiation strategies on the performance of companies operating in the silk fabric industry in Wajo Kampoeng district, BNI. The research adopts a quantitative approach. The study population consists of all employees within the silk fabric industry in Wajo Kampoeng Regency, BNI. Primary data was collected through the distribution of questionnaires to 30 respondents. The research instrument utilized the Likert Scales method, and data analysis was conducted using the Social Science Application Statistics Packages (SPSS) version 25. The research findings indicate that (1) the variable representing the cost leadership strategy has a significantly positive impact on company performance, and (2) the differentiation strategy variable also significantly influences company performance. Based on these results, it can be concluded that both cost leadership and differentiation strategies play crucial roles in enhancing company performance within the silk fabric industry. These findings provide valuable insights for businesses in this sector, highlighting the importance of strategic management in achieving and sustaining competitiveness and success.
Co-Authors A. Tenri Syahraeni Anastasia Eka Putra Andi Arifwangsa Adiningrat Andi Arman Anggi Angelita Asdar Asdar Asriati Audry Aulia Nafasya Buyung Buyung Endang Winarsih Faidul Adziem Ismail Badollahi Ismail Badollahi Ismawati Ismawati Ismawati Ismawati M. Su'un Mira Mira Muchriana Muchran Muchriana Muchran Muh. Arsyad Muh. Sari Sam Muhammad Nasrun Muhe, Arniati Mukminati Mursalim Mursalim Muryani Arsal Muttiarni Muttiarni Nasrullah Nasrullah Nur Reski Alfiah S Nur Tang Nurbaya Nurbaya Reski Anggraeni Reski Yanti Sahrullah Sahrullah Satriani. M Sitti Marhumi Sri Mulyaningsih Sultan sarda Warda Warda