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Governing of Village Fund in South Sulawesi Samirah Dunakhir; Mukhammad Idrus
Hasanuddin Economics and Business Review Vol 5, No 1 (2021): HEBR June 2021
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i1.2734

This study aims to contribute to the development of a village fund management model in South Sulawesi. To achieve the research objectives, data collection was carried out by collecting secondary data and conducting follow-up interviews in sample villages in South Sulawesi. The analysis data that used was the descriptive qualitative analysis. The results showed that the stages in managing village funds in several villages in South Sulawesi Province had generally been carried out well. However, several obstacles are still faced by implementers in the village. Communication is one of them. Another factor that has the potential to become an obstacle in implementing the stages of village fund management is Competence. Based on the results of interviews with research informants, it was found that the backgrounds of village fund managers were mostly not in accordance with the fields that had to be handled. This in turn has an impact on the performance of the village fund managers.

Fraud Diamond: An Assessment Of Its Elements On Fraudulent Financial Reporting Of Companies Listed On The Indonesia Stock Exchange Samirah Dunakhir; Mukhammad Idrus; Sahade Sahade
Jurnal Office Volume 8, Number 2, July–December 2022
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jo.v8i2.38974

The research aimed to analyse the effect of fraud diamond components on the occurrence of fraudulent financial statements. The components of fraud diamond which include financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, auditor change, audit opinion and directior change were independent variables that were suspected to affect the fraudulent financial statement in the company. Population in this research was all financial statements of food and beverage companies listed on the Indonesia stock exchange which have been audited and published. Samples were financial statements of food and beverage companies period 2012-2016 taken through purposive sampling as many as ten companies. Data analysis techniques used were classical assumption test, hypothesis test (Test R2, Test F and Test T) and multiple linear regression analysis test. The results of this research indicated that personal financial need variables measured by the ratio of stock composition owned by the company (OSHIP) affect the occurrence of fraudulent financial statement. While the financial stability, external pressure, financial target, nature of industry, ineffective monitoring, auditor change, audit opinion and director change have no effect on the occurrence of fraudulent financial statement.

Analisis perilaku mahasiswa terhadap pemanfaatan mobile commerce Mukhammad Idrus; Samirah Dunakhir
Journal of Business & Banking Vol 11, No 2 (2021): November 2021 - April 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v11i2.2862

Penelitian ini bertujuan untuk mengetahui pengaruh dimensi perilaku mahasiswa sebagai konsumen, yang meliputi kepercayaan, keamanan dan kemudahan, terhadap minat menggunakan mobile commerce bagi mahasiswa akuntansi. Penelitian ini mengambil responden terdiri dari 43 mahasiswa aktif pada Program Studi Akuntansi Univeristas Negeri Makassar yang dipilih dengan menggunakan metode purposive sampling. Mahasiswa yang dipilih adalah mahasiswa yang telah memprogramkan mata kuliah pengantar pemasaran. Data dikumpulkan melalui kuesioner yang selanjutnya diolah menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kepercayaan mahasiswa atas aplikasi dan kemudahan menggunakan aplikasi berpengaruh positif terhadap minat mahasiswa menggunakan mobile commerce. Akan tetapi, faktor keamanan rupanya belum menjadi prioritas utama bagi mahasiswa dalam memilih dan menggunakan aplikasi mobile commerce. Meskipun salah satu variabel ditemukan tidak mempengaruhi minat menggunakan Mobile Commerce, namun secara simultan tingkat kepercayaan, keamanan dan kemudahan berpengaruh terhadap Minat Menggunakan Mobile Commerce. Secara keseluruhan, dapat disimpulkan bahwa pemanfaatan mobile commerce oleh mahasiswa ditentukan oleh kepercayaan mahasiswa terhadap suatu aplikasi, beserta keamanan dan kemudahan penggunaan aplikasi tersebut.

Pengaruh Arus Kas Bersih dan Laba Akuntansi Terhadap Return Saham Hariany Idris; Mukhammad Idrus
YUME : Journal of Management Vol 5, No 1 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v5i1.1749

Abstrak Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Arus Kas Bersih dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017. Populasi dalam penelitian ini adalah perusahaan manufaktur sebanyak 150 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dilakukan dengan menggunakan purposive sampling. Data dalam penelitian ini menggunakan data sekunder, yaitu data yang diperoleh peneliti secara tidak langsung melalui media perantara (diperoleh dan dicatat oleh pihak lain). Data sekunder ini diperoleh dengan menggunakan metode tinjauan kepustakaan (library research) dan mengakses website maupun situs-situs. Data yang telah dikumpulkan akan dianalisis dengan uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas) dan menguji seluruh hipotesis yang akan dibuktikan melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian ini menunjukkan bahwa Arus kas bersih mempunyai pengaruh negatif dan tidak signifikan terhadap return saham. Semakin besar arus kas maka akan tidak akan langsung mempengaruhi penurunan return saham. Sementara Laba akuntansi mempunyai pengaruh positif dan signifikan terhadap return saham. Semakin besar Laba Akuntansi maka akan semakin tinggi return saham. Kata Kunci: Arus Kas Bersih; Laba Akuntansi; Return Saham.

Examining the Factors Affecting Accounting Prudence Idrus, Mukhammad; Fatimah, Siti; Mukhtar, Afiah; Salam, Karta Negara
ATESTASI - Jurnal Ilmiah Akuntansi Vol 5 No 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v5i1.1100

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.

Examining the Factors Affecting Accounting Prudence Mukhammad Idrus; Siti Fatimah; Afiah Mukhtar; Karta Negara Salam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.

Pendampingan Penyusunan Laporan Keuangan Bumdes Munte Mukhammad Idrus; Warka Syachbrani
Seminar Nasional Pengabdian Kepada Masyarakat PROSIDING EDISI 8: SEMNAS 2020
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.69 KB)

Abstract. This program aims to ensure the preparation of financial statements of Village-Owned Enterprises (Bumdes) in accordance with general acceoted financial accounting standards. This Community Partnership Program (PKM) is implemented in Munte Village, North Luwu. Activity partners for the management and employees of Bumdes. Partner problems are: (1) limited knowledge and skills in preparing financial reports, (2) limited human resources owned by partners, and (3) the need to prepare and report financial transactions in accordance with Government regulations. External targets are the management and employees of Village-Owned Enterprises who are able to compile financial reports in accordance with applicable accounting standards. The methods used are: lectures, demonstrations, discussions, questions and answers, and partner assistance. The results achieved are (1) partners have basic knowledge in analyzing and recording financial transactions that occur in their business entities, (2) partners have the skills to compile Bumdes financial reports in accordance with applicable accounting standards, and (3) partners have the ability to organize the bookkeeping of business entities so that they have quality information.

Pelatihan Kewirausahaan Model Santripreneur di Pondok Pesantren Muhammad Farid; Mukhammad Idrus; Saharuna Saharuna
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2021 : PROSIDING EDISI 7
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.612 KB)

Abstrak. Mitra Program Kemitraan Masyarakat (PKM) ini adalah Santri Madrasah Aliyah Pesantren NU Bahrul Ulum Kabupaten Gowa. Masalahnya adalah: (1) kurangnya pengetahuan tentang kewirausahaan, (2) belum memahami karakter yang harus dimiliki seorang wirausaha, (3) belum memahami potensi merintis usaha setelah lulus pesantren. Sasaran pelatihan adalah santri Madrasah Aliyah sebanyak 34 orang. Metode yang digunakan adalah: ceramah, diskusi, tanya jawab, dan pendampingan mitra. Hasil yang dicapai adalah (1) mitra memiliki pengetahuan memahami konsep kewirausahaan, (2) mitra memiliki kemampuan mengidentifikasi karakter wirausaha yang dimiliki oleh seorang santri berdasarkan model santripreneur, (3) mitra memiliki kemampuan untuk mengidenfikasi peluang usaha yang bisa dikembangkan setelah menyelesaikan studi. Kata kunci: Kewirausahaan, Santri, Model Santripreneur

PKM Pelatihan Penetapan Harga Jual Produk Pada Komunitas Rajut di Kelurahan Patappang Tinggi Moncong Kabupaten Gowa Mukhammad Idrus; Azwar Anwar
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2021 : PROSIDING EDISI 7
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.99 KB)

Abstrak. Program Kemitraan Komunitas (PKM) ini dilaksanakan di Kelurahan Pattapang, Kecamatan Tinggi Moncong, Kabupaten Gowa. Mitra kegiatan adalah ibu-ibu dari Komunitas Rajut Pattapang. Permasalahnya adalah: (1) terbatasnya ilmu manajemen bagi para ibu rumah tangga, (2) kurangnya kemampuan untuk menetapkan harga jual produk sesuai dengan praktik bisnis yang baik, (3) prospek usaha yang sangat menjanjikan, namun keuntungan tidak maksimal karena harga jual yang belum sesuai. Sasaran eksternal adalah produk-produk hasil kerajinan dan usaha khas daerah yang memiliki potensi untuk dikembangkan menjadi produk komersil yang bernilai ekonomi tinggi. Metode yang digunakan adalah: ceramah, demonstrasi, diskusi, tanya jawab, dan pendampingan mitra. Hasil yang dicapai adalah (1) mitra memiliki pengetahuan dalam ilmu manajemen dasar dalam rangka menjalankan bisnis usaha kerajinan rajut, (2) mitra memiliki keterampilan dalam menetapkan harga jual produk kerajinan rajut khas daerah, (3) mitra memiliki kemampuan untuk meningkatkan keuntungan dari hasil penjualan kerajinan. Kata kunci: komunitas rajut, penetapan harga jual, pemberdayaan

Study On Service Quality On Customer Satisfaction And Loyalty Siti Fatimah; Mukhammad Idrus; Afiah Mukhtar; Karta Negara Salam; Ismawati Ismawati
Jurnal Manajemen Vol. 26 No. 3 (2022): October 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v26i3.938

This study investigates the impact of service quality on the satisfaction and loyalty of RSUD Andi Djemma Masamba inpatients. Quantitative causal studies are included in this type of research. The population of this study consisted of 14,501 inpatients at the Andi Djemma Masamba Hospital. However, only 150 samples were used because this quantity met the minimum number of samples required for SEM model testing. Primary data sources were used for this study. The collected data will be subjected to a series of tests, including descriptive analysis, a data quality test consisting of (validity and reliability tests), a classical assumption test consisting of a normality test and an outlier’s test, and a SEM analysis conducted with the AMOS program to test the hypothesis. According to the findings of this study, the quality of service has a direct and significant impact on the satisfaction of inpatients at the Andi Djemma Masamba Hospital. At the Andi Djemma Masamba Hospital, service quality has a significant positive direct and indirect effect on the loyalty of inpatients. The commitment of inpatients at the Andi Djemma Masamba Hospital is positively and immediately affected by their level of satisfaction.

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