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All Journal Jurnal PENA : Penelitian dan Penalaran Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Ilmu Manajemen Profitability Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Joong-Ki : Jurnal Pengabdian Masyarakat Joong-Ki
Indriana Indriana
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN PANGKAJENE DAN KEPULAUAN Indriana Indriana; Muhammad Nasrun
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 8, No 1 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.219 KB) | DOI: 10.35906/je001.v8i1.330

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Governance Terhadap Kinerja Pemerintah Daerah Kabupaten Pangkajene dan Kepulauan. Jenis penelitian yang digunakan dalam penelitian ini yaitu kuantitatif dengan menggunakan metode analisis statistik deskriptif atau SPSS 16. Data yang diolah adalah hasil kuesioner dari pernyataan pegawai kantor daerah Kabupaten Pangkep. Teknik analisis data menggunakan rumus regresi linier sederhana dan uji statistik deskriptif melalui aplikasi SPSS 16. Berdasarkan hasil teknik analisis data dengan rumus yang digunakan menghasilkan kesimpulan bahwa kinerja keuangan pemerintah daerah kabupaten pangkep sangat berpengaruh dilihat dari tingkat kinerja keuangan pemerintah daerah kabupaten pangkep.
OPTIMALISASI MTR (MAKASSARTA’ TIDAK RANTASA’) MELALUI RUBBISH DAY FAIR DALAM MEWUJUDKAN MAKASSAR BERSIH MENUJU KOTA DUNIA Indriana Indriana; Sri Hardiyanti; Makmur Makmur
JURNAL PENA Vol 1, No 2 (2014)
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.912 KB)

Abstract

Peningkatan urbanisasi yang terjadi di lahan terbuka Makassar di kota telah menjadi semakin sempit karena masyarakat lebih cenderung untuk membangun tempat penampungan siap huni oleh pendatang baru ke kota Makassar daerah begitu kosong untuk pembuangan sampah menjadi kurang. Selain itu, peningkatan volume penduduk juga meningkatkan volume sampah. Dengan masalah sampah yang sulit diatasi di kota pemerintah kota Makassar menciptakan sebuah program yang MTR (Makassar 'TIDAK Rantasa'). Jenis tulisan yang digunakan dalam penulisan ilmiah adalah penelitian kepustakaan yang menggunakan analisis deskriptif dalam analisis data. Konsep hari sampah adil bahwa kegiatan ini diselenggarakan setiap tahun oleh kota Makassar, dengan kerjasama semua pihak, pemerintah, lembaga penegak hukum, lembaga negara / swasta, pelajar, masyarakat, pemulung, anak jalanan, dan penyanyi. Ada dua rangkaian acara yang dimulai dengan pembukaan berjalan sambil memungut sampah dan juga balapan beberapa item lomba kebersihan seperti lorong-lorong, sedangkan penutupan acara ini ditandai dengan penghargaan dan hadiah kepada para pemenang setiap perlombaan. Kata kunci: Rubbish, MTR (Makassarta’Tidak Rantasa’), Rubbish Day Fair, sanitation, world city
Professional Zakat Management Accountability At The National Zakat Amil Agency Indriana Indriana; Mursyid Fikri; Muhammad Amir
Ar-Ribh : Jurnal Ekonomi Islam Vol 5, No 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7525

Abstract

This study aims to provide an overview of the implementation of professional zakat of the BAZNAS Central Java and conducted an analysis of the accountability of the management of the zakat fund. So reference could be made to an appropriate policy for baznas in Indonesia. In this research is a type of field research (field research) by applying a case study method approach, which examines the accountability of management and implementation of the collection of zakat funds in the Central Java BAZNAS profession. Data collection techniques in this study used the method of documentation and in-depth interviews. The analysis uses the miles and Huberman model methods, namely data reduction, data models, drawing conclusions/verification. The results of this study indicate that: 1) Implementation of Professional Zakat collection which was built by BAZNAS Central Java in strengthening and increasing the potential for collecting Zakat infaq and alms namely by structured and systematic organizing strategy, having a clear and structured collaboration flow, using a transparent information system as a publication media and controlling the use of Zakat funds, Establish a network together with all stakeholders and policy makers to increase the tithe awareness of the muzakki and reduce the risk of losing the trust of muzakki. 2) Accountability practices have been carried out by BAZNAS Central Java as a form of accountability for the use of public funds can be seen from the fulfillment of various dimensions of accountability that are in accordance with the applied SOP.
Pelatihan Pembuatan Softwear Excel Pengukuran Arah Kiblat pada Pondok Pasantren Darul Fallaah Unismuh Makassar di Bissoloro Mursyid Fikri; Indriana Indriana; M. Amin; Dahlan Lama Bawa4
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 3: September 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i3.973

Abstract

Minimnya ahli falak di Sulawesi selatan serta banyaknya jumlah masjid yang ada di Sulawesi Selatan, menjadi perhatian penuh pimpinan persyarikatan muhammadiyah khususnya Universitas Muhammadiyah Makassar yang menjadi pelopor, pelanjut persyarikatan muhammadiyah mengemban amanah membentuk kader sejak dini dalam menguasai pengukuran dan akurasi arah kiblat. Ada 13.673 masjid dan 2.728 mushalla yang tersebar di 24 kabupaten dan kota di Sulawesi selatan, yang mayoritas pembangunan masjidnya tidak didasarkan oleh ilmu arah kiblat, oleh sebab itu pengabdian ini bertujuan membangun pemahaman dasar terkait ilmu falak sejak menduduki bangku sekolah dabn berawal di ponpes Darul Fallah Unismuh Makkassar di Bissoloro.
The Effect of Brand Trust and Brand Equity on Telkomsel Card Brand Loyalty (Case Study on Telkomsel Card Users on Customers in the Barombong Area) Aulia Aulia; Sherry Adelia Natsir Kalla; Indriana Indriana; Ichlazul Ghifary
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10257

Abstract

This study aims to determine and analyze the effect of brand trust and brand equity on Telkomsel card brand loyalty (a case study on Telkomsel card users in customers in the Barombong area. The data collection technique used in this study is survey technique by distributing questionnaires and studies). documentation. The population and sample used in this study were 100 respondents. The data analysis technique used was multiple linear regression analysis which was processed using SPSS version 28 software. The results of the study show that based on the t-test that has been carried out on the brand trust variable (X1) on brand loyalty (Y), the value of tcount ttable or 2,585 1.660, with a significant value is 0.011 0.05. Based on the results of the t-test of the brand equity variable (X2) on brand loyalty (Y), the value of tcount ttable or 2.173 1.660, with a significant value is 0.032 0.05. The conclusion of this study shows that the variables of brand trust and brand equity have a positive and significant effect on Telkomsel card brand loyalty to customers in the Barombong area.
Pelatihan Pembuatan Softwear Excel Pengukuran Arah Kiblat pada Pondok Pasantren Darul Fallaah Unismuh Makassar di Bissoloro Mursyid Fikri; Indriana Indriana; M. Amin; Dahlan Lama Bawa4
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 3: September 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i3.973

Abstract

Minimnya ahli falak di Sulawesi selatan serta banyaknya jumlah masjid yang ada di Sulawesi Selatan, menjadi perhatian penuh pimpinan persyarikatan muhammadiyah khususnya Universitas Muhammadiyah Makassar yang menjadi pelopor, pelanjut persyarikatan muhammadiyah mengemban amanah membentuk kader sejak dini dalam menguasai pengukuran dan akurasi arah kiblat. Ada 13.673 masjid dan 2.728 mushalla yang tersebar di 24 kabupaten dan kota di Sulawesi selatan, yang mayoritas pembangunan masjidnya tidak didasarkan oleh ilmu arah kiblat, oleh sebab itu pengabdian ini bertujuan membangun pemahaman dasar terkait ilmu falak sejak menduduki bangku sekolah dabn berawal di ponpes Darul Fallah Unismuh Makkassar di Bissoloro.
Prediction Analysis of Potential Fraudulent Financial Statement Risks Using the Fraud Score Model (In Mining Companies Listed on the Indonesian Stock Exchange 2018-2020) Indriana Indriana; Mira Mira; Miftahul Jannah
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.v5i2.12312

Abstract

This quantitative research project aimed to assess fraud risk in the financial statements of mining sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. The study focused on measuring and predicting the likelihood of fraudulent financial reporting during this period using specific independent variables. Accrual quality was evaluated using RSST (Relative Signed Surprises of Total Accruals) as a proxy. Additionally, financial performance indicators, such as changes in accounts receivable, inventory, cash sales, and income, were analyzed to understand the financial health of the selected firms. The dependent variable was the prediction of fraudulent financial statements. Through statistical analysis and data modeling, the study aimed to identify patterns and trends that could indicate potential fraudulent reporting in the sampled mining companies' financial statements. A targeted sampling method was used, selecting 22 mining companies with available financial data from 2018 to 2020, categorized into two groups: 14 affiliated with big four KAP (Kantor Akuntan Publik) and 8 with non-big four KAP. Data analysis methods included descriptive statistics and lap cubes tests, helping summarize and compare the two groups in terms of their ability to mitigate the risk of fraudulent financial statements. The research findings revealed that companies associated with big four KAP firms were more effective at reducing fraud in their financial statements compared to non-big four counterparts. This underscores the importance of robust financial oversight and audit practices in the mining sector for maintaining investor confidence and market stability. Continuous research and monitoring of financial reporting practices are vital for transparency within the Indonesian Stock Exchange.
Pelatihan Pembuatan Softwear Excel Pengukuran Arah Kiblat pada Pondok Pasantren Darul Fallaah Unismuh Makassar di Bissoloro Mursyid Fikri; Indriana Indriana; M. Amin; Dahlan Lama Bawa4
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 3: September 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i3.973

Abstract

Minimnya ahli falak di Sulawesi selatan serta banyaknya jumlah masjid yang ada di Sulawesi Selatan, menjadi perhatian penuh pimpinan persyarikatan muhammadiyah khususnya Universitas Muhammadiyah Makassar yang menjadi pelopor, pelanjut persyarikatan muhammadiyah mengemban amanah membentuk kader sejak dini dalam menguasai pengukuran dan akurasi arah kiblat. Ada 13.673 masjid dan 2.728 mushalla yang tersebar di 24 kabupaten dan kota di Sulawesi selatan, yang mayoritas pembangunan masjidnya tidak didasarkan oleh ilmu arah kiblat, oleh sebab itu pengabdian ini bertujuan membangun pemahaman dasar terkait ilmu falak sejak menduduki bangku sekolah dabn berawal di ponpes Darul Fallah Unismuh Makkassar di Bissoloro.
Co-Authors Aulia Aulia Dahlan Lama Bawa4 Ichlazul Ghifary M. Amin Makmur Makmur Miftahul Jannah Mira Mira Muhammad Amir Muhammad Nasrun Mursyid Fikri Sherry Adelia Sri Hardiyanti