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All Journal Jurnal Media Wahana Ekonomika Hasanuddin Economics and Business Review Owner : Riset dan Jurnal Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan
Muhammad Fahmi
Muhammadiyah University of Palembang
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Sulaiman, Muhammad Fahmi; Punawan, Herry
BALANCE : JURNAL AKUNTANSI DAN BISNIS Vol 2, No 2 (2017): BALANCE : JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.1181

Abstract

ABSTRACT?The aim of this study is to know the affect of Corporate Social Responsibility Disclosure toward stock prices of mining companies registered on the Indonesia Stock Exchange 2012-2016. This study is an ex post facto study, the sample of this study were 95 companies annual reports. The data in this study was obtained by study documentation method. Data analysis method used was an analysis of multiple regression. The results showed that (1) Economic Disclosure in Corporate social Responsibility Disclosure affected significantly on stock prices , (2) Environment Disclosure in Corporate Social Responsibility Disclosure didn?t affect significantly on stock prices, (3) Social Disclosure in Corporate Social Responsibility Disclosure didn?t affect signifacantly on stock prices, (4) Economic Disclosure, Environment Disclosure, Social Disclosure in Corporate Social Responsibility Dsiclosure simultaneously affected significantly on stock prices.
ANALISIS PERTANGGUNGJAWABAN ALOKASI DANADESA DENGAN PENDEKATAN GOOD GOVERNANCE PADA DESA TALANG BULUH KABUPATEN BANYUASIN Ghazali, Rosalina; Fahmi, Muhammad; Katiallo, Taufik
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1157

Abstract

The problem of this research is How the accountability of Village Budget allocated of Talang Buluh VillageinBanyuasin at kecamatan Talang Kelapain 2014, with the approach of Good Governance. The goal is to determinethe accountability report on the allocation of funds Desa of Talang Talang Buluh Banyuasin kecamatan TalangKelapa in 2014, with the approach of Good Governance. The variables used by the village fund allocationapproach with indicators of good governance, transparency, accountability, Efficient, Effective, and Participation.Secondary data with data collection interviews and documentation The analysis showed that yet implementedaccountability Budget Allocation Approach Good Governance by Minister Regulation No. 37 Year 2007 regardingGuidelines for Financial Management in the village of article 22 in the at village of Talang Buluh kecamatanTalang Kelapa regional Banyuasin.
Implementasi Kebijakan Alokasi Anggaran Pendidikan dalam Meningkatan Mutu Pendidikan Dasar Sembilan Tahun di Kota Palembang Sulaiman, Muhammad Fahmi
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1172

Abstract

ABSTRACT Budgetary policy education is run in local government in the city of Palembang. This research is to find out the problems arising from the policies made and to identify weaknesses, so that the impact of the budget allocation for the quality of education in the city of Palembang will run well and achieve the goals that have been set to implement and improve the quality of education in particular association as it normative documents listed on regional planning for the necessary implementation of a policy that allows nine years of basic education (9-year compulsory basic education) in Palembang can run well and quality.This study used a qualitative approach to policy analysis method or methods of post policy analysis, while the technique of data collecting documentation study, interview and observation. Results and conclusions of the study show that the city of Palembang is already running a local autonomy in education well with 51.8% of the total education spending APBDnya.The amount of the allocation of indirect spending compared to spending langsung.Ada realization of direct expenditure budget allocation that is less effective and efficient. Impact of Policy Implementation in 2012 Education Budget Allocation Budget allocation priority on basic education in Palembang with the goal of Increasing the quality of public education and increasing the number of qualified teachers S1 / D-IV.  
THE ANALYSIS OF CREDIT FINANCING OF HOME OWNERSHIP WITH MURABAHAH AT PT. BANK SYARIAH MANDIRI PALEMBANG Muhammad Fahmi; Poppy Febrina
Hasanuddin Economics and Business Review Vol 2, No 3 (2019): HEBR VOL 2 NO 3 February 2019
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.674 KB) | DOI: 10.26487/hebr.v2i3.1547

Abstract

The purpose of this study was to find out whether the housing loan financing (mortgage) at Bank Syariah Mandiri Palembang Branch in accordance with murabaha and to know the process of granting mortgage with murabahah scheme in Bank Syariah Mandiri Branch Palembang to prospective recipients of financing. The research method used was descriptive method that was by collecting the data obtained and then interpret and analyze so as to provide information that can be used to solve the problems encountered. The data used were primary data and secondary data. The results of this study indicate mortgage loans at PT. Bank Syariah Mandiri has been in accordance with the murabahah financing agreement and analysis on PSAK No. 102 concerning Murabahah as the basis of consideration of the Conformity of House Ownership Credit at Bank Syariah Mandiri Palembang Branch Office.
Pengaruh PAD dan DAU Terhadap Belanja Modal Pada Pemerintah Daerah Kabupaten/Kota di Sumatera Selatan Muhammad Fahmi; Hairani Hairani
Jurnal Media Wahana Ekonomika Vol 16, No 1 (2019): Jurnal Media Wahana Ekonomika, April 2019
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v16i1.3407

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh PAD dan DAU terhadap Belanja Modal di Pemerintah daerah Kabupaten/kota di Sumatera Selatan. Penelitian ini menggunakan jenis penelitian assosiatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi. Teknik analisis data yang digunakan yaitu analisis kuantitatif. Tehnik analisis data menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa PAD dan DAU berpengaruh secara bersama dan parsial terhadap Belanja Modal.Kata Kunci :  PAD, DAU, Belanja Modal
Pengaruh Karakteristik Pemerintah Daerah dan Sistem Pengendalian Intern Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Provinsi Sumatera Bagian Selatan) Arta Pradana; Sunardi Sunardi; Muhammad Fahmi
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.6802

Abstract

This study aims to determine the effect of the characteristics of the local government and internal control system on the financial performance of the local government in the districts/cities of the province of South Sumatra, Lampung, Bengkulu, Jambi, and the Bangka Belitung Islands. The population in this study was 60 regions/cities in the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands, with the sampling method determined was the saturated sample. The data used is secondary data in the form of LKPD for the year 2017-2019. The data collection method in this research is the documentation method. The data analysis method used is descriptive statistical analysis method, classical assumption test, and multiple linear regression, as well as data processing in this research using SPSS 16.0 (Statistical Product and Service Solution) statistical computer program. The results of this study can be concluded that jointly (f test) the variables of local government size, prosperity, intergovernmental revenue, and internal control systems have a simultaneous effect on the financial performance of local governments in the districts/cities of the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and the archipelago. Bangka Belitung. Partially (t-test) shows that the size of local governments, intergovernmental revenue, and internal control systems have no effect on the financial performance of local governments, while prosperity has a significant effect on the financial performance of local governments in the districts/cities of the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and the islands. Bangka Belitung).
Pengaruh moralitas dan kepemimpinan kepala desa terhadap kepatuhan wajib pajak bumi dan bangunan Widia Eka Sari; Muhammad Fahmi; Gumulya Sonny Marcel Kusuma; Ida Zuraidah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1617

Abstract

This study aims to determine the effect of the morality and leadership of the village head on the compliance of land and building tax payers in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The type of research used in this study was associative research. The research was conducted in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The population in this study were 956 taxpayers registered at Bapenda Banyuasin. The sampling technique used in this study was (simple random sampling). The data used are primary and secondary data. Data collection methods used were interviews and questionnaires. The data analysis method used in this research is quantitative analysis. The data analysis technique used in this research is validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, f test and t test. The results of this study simultaneously show that the morality and leadership of the village head have a significant effect on the compliance of land and building tax payers. Partially, morality has a significant effect on land and building tax payer compliance. Village head leadership does not have a significant effect on land and building tax payer compliance.
Co-Authors Arta Pradana Ghazali, Rosalina Gumulya Sonny Marcel Kusuma Hairani Hairani Ida Zuraidah Katiallo, Taufik Poppy Febrina Punawan, Herry Sunardi Sunardi Widia Eka Sari