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All Journal Journal of Business & Banking Hasanuddin Economics and Business Review IJoLE: International Journal of Language Education Jurnal Office SEIKO : Journal of Management & Business Edumaspul: Jurnal Pendidikan ACCOUNTHIK : Journal of Accounting and Finance Business Management Journal Program Studi Manajemen Pinisi Business Administration Review Seminar Nasional Pengabdian Kepada Masyarakat Indonesian Journal Of Educational Research and Review Indonesian Journal of Fundamental Sciences Journal of Economic Education and Entrepreneurship Studies Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Phinisi Applied Accounting Journal VISA: Journal of Vision and Ideas

Dunakhir, Samirah

Fakultas Ekonomi, Universitas Negeri Makassar

Author-ID : 2570571

Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Cash Flow Statements and Its Impact On Firms Valur Samirah Dunakhir
Pinisi Business Administration Review Volume 5 Nomor 1, March 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pbar.v5i1.44319

The research tries to explain the Cash Flow Statements and its impact on Manufacturing Firm Value Listed on the Indonesian Stock Exchange. The population in this study are all manufacturing companies in the sub-sector of various industries and consumer goods industries listed on the Indonesia Stock Exchange. The sampling method in this research is purposive sampling resulting a sample size of 120 in a period of 3 years 2018 to 2020. The data collection technique uses documentation techniques. Descriptive statistical analysis data, simple linear regression analysis, coefficient of determination test and t test are the method for data analyzing. The analysis results shows that there are significant effect of operating cash flow statements and investment cash flow statements on firm value, but there is no effect of the statements of cash flows funding on firm value. Based on the results of research on operating cash flow reports and investment cash flow reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2018 - 2020 period, the firms’ value using Tobins'Q is getting better every year. However, the funding cash flow reports shows that the firms’ value is getting worse every year.

Analisis Penggunaan Aplikasi Siskeudes Dalam Pengelolaan Keuangan di Desa Belapunranga Kec. Parangloe Kab. Gowa Sulawesi Selatan Ayu Auliyah; Samirah Dunakhir
Journal of Economic Education and Entrepreneurship Studies Vol. 3 No. 2 (2022): VOL 3, NO 2 (2022): JE3S, DESEMBER 2022
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

This study aims to determine how well the use of the Siskeudes Application in Financial Management in Belapunranga Village, Kec. Parangloe Kab. Gowa, South Sulawesi. The variable in this study is the use of the Siskeudes Application in Financial Management as measured by Permendagri Number 20 of 2018 concerning Financial Management. The population of this research is Financial Management in Belapunranga Village, Kec. Parangloe Kab. Gowa, South Sulawesi, while the sample in this study used Financial Management Results for the 2021 Fiscal Year. Data collection was carried out using documentation, while the data analysis technique used was descriptive analysis using a rough conformity index measurement. The results showed that the overall use of the Siskeudes Application in Financial Management with 5 indicators namely planning, implementation, administration, reporting, and accountability can still be said to be quite appropriate/good enough with a percentage of 73% from 100%.

Raising Students’ Awareness on Environmental Education Issues Muh. Ichsan Ali; Amirullah Abduh; Ramlan Mahmud; Samirah Dunakhir
Indonesian Journal Of Educational Research and Review Vol. 6 No. 1: April 2023
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijerr.v6i1.59146

Environmental education is an important issue that is one of the topics at various levels of education throughout the world. The importance of environmental education as one of the best solution for preventing environmental damage.This study aims to analyze students’ awareness on environmental education issues in a pulic university. This case study research involve specific students who enroll in environmental education class. The total students who enroll in this study class is 47 students. The data collection instrument for this study is through google form questionnaires containing 18 items of awareness on environmental education issues. The instruments used in this study was pre-tested to ensure the credibility of the result of the study. The analysis approach of the questionnaire used Ms Excell tool for the percentage and then they are thematically placed in the results. The result of the study is that the research encounters two important themes: awareness on knowledge of environmental education and awareness of action on environmental education issues. The implication of the study is that there is a need to integrate both compulsory and voluntary programs from students from different levels of education aiming to raise students awareness on environmental education issues.

The Importance of Learning English Literacy for Accounting in Higher Education: Benefit and Drawbacks Samirah Dunakhir; Isnawati Osman
International Journal of Language Education Vol. 7, No. 1, 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ijole.v1i1.45746

This qualitative research aims to explore the importance of learning English literacy skills for English as a Foreign Language (EFL) accounting students in higher education. The data were collected through in-depth interviews, focus group discussions, and document analysis, and analyzed thematically. The findings indicate that developing English literacy skills offers numerous benefits for EFL accounting students, such as building literacy competence, enhancing employability, improving communication skills, facing globalization, understanding accounting terms and subjects, and identifying errors in accounting. However, the study also identified some drawbacks, time and effort including, Balancing Language Learning with Technical Accounting Skills Development and linguistic difficulties and frustration. The study suggests that educational institutions and policy makers should develop comprehensive strategies that support EFL accounting students in acquiring English literacy skills while addressing the potential challenges they may encounter. These findings have important implications for accounting education, highlighting the need to provide adequate resources and support to EFL accounting students to help them develop their English literacy skills and succeed in their academic and professional pursuits

Faktor-faktor yang Memengaruhi Pemilihan Program Studi Akuntansi (Studi pada mahasiswa Universitas Negeri Makassar) Fikri Haikal; Mukhammad Idrus; Samirah Dunakhir
Bata Ilyas Journal of Accounting Vol 1, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Penelitian ini bertujuan untuk mengetahui pengaruh biaya pendidikan, latar belakang sosial ekonomi, reputasi, dan prospek prodi terhadap pengambilan keputusan pemlihan Program Studi Akuntansi. Penelitian ini merupakan penelitian asosiatif kausal dengan menggunakan pendekatan kuantitaif. Populasi penelitian ini adalah siswa kelas XII SMA/SMK Se Kota Makassar, Sulawesi Selatan dengan sampel sebanyak 140 siswa dengan teknik proportional random sampling. Teknik pengambilan data menggunakan data kuesioner dan analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa biaya pendidikan, latar belakang sosial ekonomi, reputasi, dan prospek prodi berpengaruh positif dan signifikan secara parsial dan simultan terhadap keputusan siswa kelas XII SMA/SMK Se Kota Makassar dalam memilih Program Studi Akuntansi di Universitas Negeri Makassar sebagai tujuan kuliah.

Analisis Tingkat Kesehatan Keuangan Perusahaan Selama Masa Pandemi Covid-19 (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Aulia Fahrunnisaa Ichwan; Samirah Dunakhir
Bata Ilyas Journal of Accounting Vol 3, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Â This study aims to determine the level of financial health of companies during the COVID-19 pandemic in banking companies listed on the Indonesian stock exchange. The population in this study consisted of 47 banking companies listed on the Indonesia Stock Exchange, while the sample collection technique in this study used purposive sampling where from 47 companies there were 13 companies that met the sample collection criteria and were used as samples in this study. Data collection is done by using documentation techniques. The data analysis technique uses the RGEC method, namely risk profile, good corporate governance, earnings, and capital. The results of the assessment of the level of financial soundness of banks using the RGEC method as a whole show a percentage of 79.81% and this is in Composite Rank 2 (PK-2) with criteria classified as "Healthy"..Penelitian ini bertujuan untuk mengetahui tingkat kesehatan keuangan perusahaan selama masa pandemi COVID-19 pada perusahaan perbankan yang terdaftar di bursa efek Indonesia. Populasi dalam penelitian ini terdiri dari 47 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, sedangkan Teknik pengumpulan sampel dalam penelitian ini menggunakan purposive sampling dimana dari 47 perusahaan terdapat 13 perusahaan yang memenuhi kriteria pengumpulan sampel dan dijadikan sampel pada penelitian ini. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Teknik analisis data menggunakan metode RGEC, yaitu risk profile, good corporate governance, earnings, dan capital. Hasil dari penilaian tingkat kesehatan keuangan bank dengan menggunakan metode RGEC secara keseluruhan menunjukkan presentase sebesar 79,81% dan hal ini berada pada Peringkat Kompisit 2 (PK-2) yaitu dengan kriteria yang tergolong â€œSehatâ€.Keywords:Banking; Covid-19; Financial Statements; RGECÂ

Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Erianty Nurul; Samirah Dunakhir
Bata Ilyas Journal of Accounting Vol 3, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Â This study aims to determine the effect of institutional ownership, the proportion of independent commissioners, and audit committees on the financial performance of companies listed on the Indonesia Stock Exchange. The population in this study are all commercial banks listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique, namely 18 companies. The data collection technique used is documentation. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that institutional ownership, the proportion of independent commissioners, and the audit committee simultaneously have a significant effect on financial performance. In addition, institutional ownership, the proportion of independent commissioners, and the audit committee partially have a significant effect on financial performance. And the audit committee dominant influence on financial performance.Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini yaitu seluruh bank umum yang terdaftar pada Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan teknik purposive sampling, yaitu 18 perusahaan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit secara simultan berpengaruh signifikan terhadap kinerja keuangan. Selain itu, kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit secara parsial berpengaruh signifikan terhadap kinerja keuangan. Serta komite audit dominan berpengaruh terhadap kinerja keuangan.Keywords:Institutional Ownership; Board of Commissioners; Audit Committee.

Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Perusahaan PT. Jasa Marga Hariany Idris; Samirah Dunakhir
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4427

Saham unik dalam pertemuan LQ-45 mendelegasikan peluang investasi yang besar. Meski begitu, pilihan bisnis memenuhi aturan yang baik, tetapi juga benar. Opsi spekulasi pada LQ-45 sangat bagus dan tepat, saat pasar terlihat bagus. Dengan demikian estimasi tersebut diharapkan dapat mengukur penyajian keuangan atau laporan keuangan perusahaan LQ-45 pada perusahaan PT. Jasa Marga Tbk. Laporan keuangan perusahaan juga memiliki peranan penting dalam pasar modal, dimana ringkasan anggaran merupakan data yang dapat menggambarkan kinerja perusahaan. Sebuah laporan menggambarkan peningkatan keuangan perusahaan selama periode waktu tertentu. Laporan ini biasanya disebut sebagai ringkasan anggaran. Jenis eksplorasi yang diselesaikan adalah sebagai laporan khusus yang menggabungkan pengumpulan informasi untuk menguji teori atau menjawab pertanyaan tentang status subjek uji saat ini. Sumber informasi yang digunakan adalah informasi diskresioner, informasi yang digunakan sebagai catatan diperoleh oleh BEI/Bursa Penawaran. Hasil yang diperoleh adalah Rasio Likuiditas. Dilihat dari rasio likuiditas, kondisi perusahaan secara umum terlihat bagus, Rasio solvabilitas Untuk kewajiban menilai rasio, kondisi perusahaan mulai bergerak ke arah kekuatan, Rasio aktivitas Semakin rendah, maka akan dikategorikan buruk. Setiap tahun perusahaan akan mengalami peningkatan, Rasio Profitabilitas Semakin tinggi rasio ini maka semakin layak presentasi perusahaan. Pada dasarnya, untuk rasio keuntungan ini perusahaan tampak hebat. Kata Kunci: Analisis Laporan Keuangan, Kinerja Keuangan, Perusahaan LQ45

Analisis Kinerja Keuangan Perusahaan Perdagangan Eceran di Indonesia Selama Tahun Pertama Masa Pandemi Covid 19 Samirah Dunakhir; Mukhammad Idrus
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2021 : PROSIDING EDISI 9
Publisher : Seminar Nasional LP2M UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.207 KB)

Abstrak. Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan perdagangan eceran yang terdaftar di Bursa Efek Indonesia selama masa pandemi covid-19 tahun pertama di tahun 2020. Populasi adalah 26 perusahaan perdagangan eceran yang terdaftar di Bursa Efek Indonesia pada tahun 2020. Sampel sebanyak 24 perusahaan yang telah melakukan publikasi terhadap laporan keuangan 2020. Hasil analisis menunjukkan bahwa profitabilitas perseroan dalam masa pandemi covid-19 jika ditinjau dari ROA, ROE dan PM dapat dikatakan tidak sehat, karena rata-rata profitabilitas perusahaan berada di bawah nilai rasio standar industri. Sementara itu, likuiditas perseroan dalam masa pandemi covid-19 jika ditinjau dari CR, DER dan DAR juga dapat dikatakan tidak sehat. Hal tersebut terlihat dari nilai rasio yang rata jauh dari nilai rasio standar industry. Kata Kunci: Kinerja Keuangan; Profitabilitas; Likuiditas; Pandemi Covid-19

Sistem Pengendalian Internal atas Siklus Penerimaan Kas Perusahaan Daerah Air Minum di Sulawesi Barat Jusrawati Jusrawati; Samirah Dunakhir
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 1 (2023)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.92 KB)

This study aims to determine the internal control system for the cash receipts cycle at PDAM Tirta Manakarra, Mamuju Regency. This study uses a qualitative method. Internal control system over the cash receipts cycle as a single variable. The population in this study is the quality standard of PDAM Tirta Manakarra, Mamuju Regency, while the samples are documents related to the cash receipts cycle at PDAM Tirta Manakarra, Mamuju Regency, for the 2021 fiscal year. Data collection was carried out using observation, documentation, and interview techniques. Data analysis was performed by comparative descriptive analysis. The results showed that 82% of the 5 internal control indicators according to COSO contained 17 sub-indicators where 14 of the same sub-indicators and 3 different sub-indicators with internal control over the cash receipts cycle at PDAM Tirta Manakarra, Mamuju Regency. Penelitian ini bertujuan untuk mengetahui sistem pengendalian internal atas siklus penerimaan kas pada PDAM Tirta Manakarra Kabupaten Mamuju. Penelitian ini menggunakan metode kualitatif. Sistem pengendalian internal atas siklus penerimaan kas sebagai variabel tunggal. Populasi dalam penelitian ini adalah standar mutu PDAM Tirta Manakarra Kabupaten Mamuju, sedangkan sampel adalah dokumen yang terkait dengan siklus penerimaan kas pada PDAM Tirta Manakarra Kabupaten Mamuju tahun buku 2021. Pengumpulan data dilakukan dengan menggunakan teknik observasi, dokumentasi, dan wawancara. Analisis data dilakukan dengan analisis deskriptif komparatif. Hasil penelitian menunjukkan kesesuaian sebesar 82% dari 5 indikator pengendalian internal menurut COSO yang didalammnya terdapat 17 sub indikator dimana 14 sub indikator yang sama dan 3 sub indikator yang berbeda dengan pengendalian internal atas siklus penerimaan kas pada PDAM Tirta Manakarra Kabupaten Mamuju.Keywords: COSO, penerimaan kas, sistem pengendalian internal

Co-Authors Abduh, Amirullah Abdul Rijal Abdul Rijal Andi Muhammad Arya Yudistira Aulia Fahrunnisaa Ichwan Ayu Auliyah Erianty Nurul Fajriani Azis Fikri Haikal Hafrida Banggu Hajrah Hamzah Hariany Idris Hariany Idris Isnawati Osman Jayadi, Karta Jusrawati Jusrawati Masdar Ryketeng Muh. Ichsan Ali Muhammad Salehuddin Wahab Mukhammad Idrus Nur Afiah Nur Afiah Nurafni Oktaviyah Ramlan Mahmud Rezi safutri Sahade Sahade Sri Wahyuni Warka Syachbrani

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