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All Journal Jambi Medical Journal "Jurnal Kedokteran dan Kesehatan" Jurnal Akuntansi Multiparadigma JURNAL ILMIAH PERSPEKTIF Jurnal Mirai Management SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat AkMen JURNAL ILMIAH Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmiah Akuntansi Peradaban Golden Ratio of Community Services and Dedication Sambulugana SWARNA AL-KHAZINI: JURNAL PENDIDIKAN FISIKA Celebes Journal of Community Services Easta Journal of Innovative Community Services
Ummu Kalsum
Universitas Muslim Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Intensi Auditor Melakukan Whistleblowing Kirana Ikhtiari; Edy Susanto; Ummu Kalsum
Jurnal Mirai Management Vol 6, No 2 (2021)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v6i2.1353

Abstract

Jasa akuntan publik merupakan jasa yang dibutuhkan oleh para pelaku bisnis untuk mendapatkan pelayanan jasa yang ditujukan untuk memenuhi kebutuhan stakeholder sebagai pemakai laporan keuangan. Proses audit berfungsi untuk membuktikan kewajaran laporan keuangan yang disajikan oleh perusahaan melalui pelaksanaan audit yang dilakukan oleh auditor independen. Tujuan penelitian ini untuk mengetahui pengaruh identitas profesional, locus of commitment, intensitas moral dan perasaan takut pada intensi auditor dalam melakukan whistleblowing di KAP Kota Makassar. Populasi penelitian ini adalah seluruh auditor yang bekerja di KAP Makassar. Variabel independen yang digunakan dalam penelitian ini adalah identitas profesional, locus of commitment, intensitas moral dan perasaan takut, sedangkan untuk variabel dependen yang digunakan dalam penlitian ini adalah whistleblowing. Aanalisis data yang digunakan adalah uji statistik deskriptif, uji instrumen penelitian, uji asumsi klasik, ujihipotesis. Hasil penelitian menunjukkan bahwa Identitas profesional berpengaruh positif dan signifikan terhadap tindakan whistleblowing di KAP Kota Makassar. Locus of commitment tidak berpengaruh signifikan terhadap tindakan whistleblowing di KAP Kota Makassar. Intensitas Moral juga tidak berpengaruh signifikan terhadap tindakan whistleblowing di KAP Kota Makassar. Perasaan takut berpengaruh positif dan signifikan terhadap tindakan whistleblowing di KAP Kota Makassar. Keywords: Identitas profesional; locus of commitment; intensitas moral; perasaan takut; whistleblowing.
PENGARUH FREE CASH FLOW DAN FINANCIAL LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Jihana Safira Tualeka; Tenriwaru Tenriwaru; Ummu Kalsum
SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i02.149

Abstract

This research aimed to examine whether free cash flow and financial leverage affected profit management and whether good corporate governance as a moderating variable moderated the effect of free cash flow and financial leverage on profit management on textile and garment companies listed on the Indonesia Stock Exchange in the period 2016-2018. This study used sample of 16 companies from the textile and garment listed on the Indonesia Stock Exchange for the period of 2016-2018, and used a purposive sampling technique. Based on the results of research conduct shows that free cash flow has a negative and significant effect on earnings management. Financial leverage has a negative and not significant effect on earnings management. Good corporate governance can moderate or strengthen the influence between free cash flow and profit management. And good corporate governance can moderate or strengthen the influence between financial leverage and profit management.
TE'SENG ACCOUNTING AS AN ALTERNATIVE IN REALIZING SUSTAINABLE DEVELOPMENT GOALS Muhammad Aras Prabowo; Ummu Kalsum
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.32

Abstract

Abstrak - Akuntansi Te’seng sebagai Alternatif dalam Mewujudkan Sustainable Development Goals.Tujuan Utama - Penelitian bertujuan untuk menggali bagaimana akuntansi te’seng pada Suku Bugis Bone mampu mewujudkan SDGs.Metode – Penelitian ini menggunakan etnografi sebagai metode. Peneliti melakukan penelusuran terkait budaya Suku Bugis Bone dan melakukan sintesis untuk menemukan akuntansi te’seng.Temuan Utama - Akuntansi te’seng adalah konsep tradisional dari masyarakat Kabupaten Bone yang mampu menjawab tantangan global. Akuntansi te’seng dapat menjadi alternatif dalam mewujudkan tujuan SDGs.Implikasi Teori dan Kebijakan – Praktik ekonomi tradisional te’seng dapat menjadi solusi dari permasalahan yang bersifat universal. Akuntansi te’seng hanya praktik tradisional, namun mampu memberi konstribusi dan menjadi alternatif pencapaian tujuan SDGs secara global.Kebaruan Penelitian - Penelitian ini mengkaji praktik akuntansi te’seng dan kaitannya dalam mewujudkan SDGs. Abstract - Te'seng Accounting as an Alternative in Realizing Sustainable Development Goals.Main Purpose – This study explores how te'seng accounting in the Bugis Bone Tribe can realize the SDGs.Method – This research uses ethnography as a method. Researchers conducted searches related to the culture of the Bugis Bone tribe and synthesized them to find te'seng accounting.Main Findings - Te'seng accounting is a traditional concept of the people of Bone Regency that can answer global challenges. Te'seng accounting can be an alternative in realizing the goals of the SDGs.Theory and Practical Implications – Traditional te'seng economic practices can be the solution to a problem that is universal. Te'seng accounting is only a traditional practice but can contribute and become an alternative to achieving the SDGs goals globally. Novelty - This study examines te'seng accounting practices and their links in realizing the SDGs.
PERSEPSI DOSEN JURUSAN AKUNTANSI UMI TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DI PERUSAHAAN Subhan Subhan; Andi Arifwangsa Adiningrat; Ummu Kalsum
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Publisher : LP3M Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1135.683 KB) | DOI: 10.26618/perspektif.v3i1.1326

Abstract

Penelitian ini memiliki tujuan khusus yang ingin dicapai untuk mengetahui persepsi Dosen jurusan akuntansi UMI terhadap penggunaan sistem informasi akuntansi manajemen di Perusahaan. Penelitian ini dilakukan dengan pendekatan kuantitatif dan kualitataif (Mix method). metode pengumpulan data dilakukan dengan metode Survei dan kuesioner mengenai persepsi dosen akuntansi terhadap penggunaan sistem informasi akuntansi manajemen diperusahaan. Teknik pengambilan sampel dengan menggunakan teknik purposive sampling. Teknik pengumpulan data melalui data primer, dan selanjutnya data dianalisis menggunakan analisis descriptive dengan pengukuran analisis regresi berganda
Sistem Pengendalian Internal dan Good Corporate Governance Terhadap Kualitas Laporan Keuangan PT. Hadji Kalla Toyota Ummu kalsum; Mursalim Mursalim; Sulastri Sulastri; Edy Susanto
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v4i2.977

Abstract

AbstrakFenomena hambatan pada objek penelitian yang terjadi keterlambatan terhadap pemesanan barang dari Gudang serta kendala lain dalam lingkup internal perusahaan yaitu adanya keterlambatan pelaporan keuangan dari waktu yang telah ditentukan oleh perusahaan. Tujuan penelitian ini untuk menganalisis tingkat pengaruh dua variabel yaitu sistem pengendalian internal dan Good Corporate Governance terhadap kualitas pelaporan keuangan PT. Hadji Kalla Toyota. Metode penelitian yang dilakukan dengan pendekatan kuantitatif serta pengumpulan data melalui kuesioner dengan jumlah 69 responden, analisis data dilakukan melalui regresi linear berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal berpengaruh positif dan signifikan sedangkan good corporate governance berpengaruh positif tidak signfikan terhadap pelaporan keuangan. Kata Kunci: Sistem Pengendalian Internal; Good Corporate Governance; Kualitas Laporan Keuangan. AbstractThe phenomenon of obstacles in the object of research that occurs delays in ordering goods from the warehouse and other obstacles within the company's internal scope, namely the delay in financial reporting from the time determined by the company. The purpose of this study was to analyze the level of influence of two variables, namely the internal control system and Good Corporate Governance, on the quality of the financial reporting of PT. Hadji Kalla Toyota. The research method is carried out with a quantitative approach and data collection through a questionnaire with 69 respondents; data analysis is carried out through multiple linear regression. The results showed that the internal control system had a positive and significant effect, while good corporate governance had a positive and insignificant effect on financial reporting. Keywords: Internal Control System; Good Corporate Governance; Financial Report Quality.
Peranan Risk Based Internal Audit dan Perspektif Fraud Pentagon Terhadap Pendeteksian Kecurangan Laporan Keuangan Nadya Annisa Nasruddin; Asriani Junaid; Ummu Kalsum
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v4i3.1632

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh risk based internal audi dan perspektif fraud pentagon terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar. Populasi dalam penelitian ini adalah seluruh auditor internal PT. Pegadaian Kanwil VI Makassar. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 30 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa risk based internal audit berpengaruh positif dan signifikan terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar, perspektif fraud pentagon berpengaruh positif dan signifikan terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar. Kata Kunci: Risk Based Internal, Perspektif Fraud Pentagon, Kecurangan Laporan Keuangan AbstractThis study aims to determine the effect of risk-based internal audits and the fraud pentagon perspective on detecting fraudulent financial statements at PT. Pawnshop Regional Office VI Makassar. The population in this study were all internal auditors of PT. Pawnshop Regional Office VI Makassar. This study uses primary data by conducting direct research in the field by providing questionnaires/statement sheets to 30 respondents. The data analysis method used is multiple linear regression analysis. The results showed that the risk-based internal audit had a positive and significant effect on detecting fraudulent financial statements at PT. Pegadaian Kanwil VI Makassar, the perspective of fraud pentagon has a positive and significant impact on detecting fraudulent financial statements at PT. Pawnshop Regional Office VI Makassar. Keywords: Internal Risk Based; Fraud Pentagon Perspective; Financial Statement Fraud
Internal Financial Reporting Mechanism Realizing Bumdes Financial Accountability In Tompobulu District, Maros Regency Syamsu Alam; Ratna Sari; Asriani Junaid; T. Tenriwaru; Ummu Kalsum; Eka Ariaty Arfah
Golden Ratio of Community Services and Dedication Vol. 1 No. 2 (2021): May - October
Publisher : Manunggal Halim Jaya

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

Abstract

The goal to be achieved by this service activity is to increase the technical and conceptual knowledge capacity of Village-Owned Enterprises (BUMDes) managers regarding the preparation of financial reports and the BUMDes accountability process so that they can carry out financial control of BUMDes and can analyze company financial reports so that the performance of BUMDes can be improved. They were appropriately evaluated on an ongoing basis. The approach method used in this service activity is the method of counseling, training, and mentoring for four months, starting from June - December 2021, with the hope that partners can apply their knowledge about financial reporting mechanisms and how to measure BUMDes performance accountability. The result of implementing this service activity is that BUMDes managers gain knowledge and understanding of accounting policies and the process of preparing BUMDes financial reports. The manager will monitor and evaluate the business performance of BUMDes so that the business can be controlled at any time. BUMDes managers gain knowledge on how to analyze the financial condition of BUMDes in terms of liquidity ratios, solvency ratios, and profitability ratios. BUMDes managers will be able to manage their short-term assets and debt and analyze the profitability ratios (ROI and ROE). BUMDes managers gain insight into business development and how to generate profits from the assets used and BUMDes own capital.
Efek Profitabilitas, Financial Leverage dan Likuiditas terhadap Nilai Perusahaan dengan Financial Distress dan Earning Management sebagai Variabel Intervening Lukman Chalid; Ummu Kalsum; Muhammad Faisal AR Pelu
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1623

Abstract

Abstrak Tujuan penelitian ini, yaitu untuk mengetahui efek profitabilitas, financial leverage dan likuiditas terhadap nilai perusahaan dengan mediasi financial distress dan eraning management pada perusahaan sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia yang diharapkan memberikan masukan bagi industri perkebunan dalam merumuskan suatu pengungkapan lingkungan yang memadai. Penelitian ini menggunakan data sekunder berupa data pada laporan keuangan 25 perusahaan sub sektor perdagangan terdaftar di bursa Efek Indonesia periode 2018-2020. Teknik penentuan sampling dalam penelitian ini menggunaka metode purposive sampling dengan metode analisis dalam penelitian ini menggunakaan path analysis dan untuk mengetahui pengaruh variabel intervening dalam penelitian digunakan uji hipotesis berdasarkan path coefficient. Hasil penelitian menunjukkan profitabilitas dan likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan namun berpengaruh negatif dan signifikan terhadap financial distress dan earning management sementara itu financial leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan namun berpengaruh prositif terhadap financial distress dan earning management kemudian financial distress dan earning managemen sebagai variabel intervening dapat memediasi hubungan antara pofitabilitas, financial leverage dan likuiditas terhadap nilai perusahaan. Kata Kunci: Kinerja Keuangan, Financial Distress, Earning Management, Nilai Perusahaan. Abstract The purpose of this study is to determine the effect of profitability, financial leverage and liquidity on firm value by mediating financial distress and eraning management in retail trading sub-sector companies listed on the Indonesia Stock Exchange which are expected to provide input for the plantation industry in formulating an adequate environmental disclosure. . This study uses secondary data in the form of data on the financial statements of 25 trading sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used in this study was purposive sampling with the analytical method in this study using path analysis and to determine the effect of intervening variables in this study, hypothesis testing was used based on path coefficients. The results showed that profitability and liquidity had a positive and significant effect on firm value but had a negative and significant effect on financial distress and earning management , while financial leverage ,had a negative and significant effect on firm value but had a positive and positive effect on financial distress and earning management then financial distress and earnings. management variable intervening can mediate the relationship between profitability, financial leverage and liquidity to firm value. Keywords: Financial Perfomances; Financal DIstress; Earning Management, Firm Value.
Determinan Audit Report Lag Edy Susanto; Ummu Kalsum; Kirana Ikhtiari; Muslim Muslim
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1191

Abstract

Abstrak Penelitian ini lebih fokus pada Audit Report Lag (ARL) menggunakan profitabilitas, ukuran KAP, Good Corporate Governance dan ukuran perusahaan pada sektor perbankan karena pada indikator finansial sektor perbankan berbeda dengan indikator finansial perusahaan manufaktur, yaitu pada sektor jasa khususnya perusahaan perbankan menggunakan metode RGEC. Indikator keuangan perbankan yang sebelumnya menggunakan metode rasio CAMELS (Capital, Asset Quality, Management, Earnings power, Liquidity, dan Sensitivityto Market risk) yang diganti ke metode RGEC (Risk Profile, Good Corporate Governance, Earnings dan Capital), hal inilah dasar bagi peneliti untuk melakukan penelitian menggunakan indikator keuangan perbankan terbaru yaitu metode RGEC yang menjadi kebaharuan dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitaif serta pengumpulan data melalui dokumentasi, Sampel penelitian yaitu perusahaan perbankan khusunya yang terdaftar dalam indeks infobank15 BEI. Hasil penelitian menunjukkan bahwa Risk Profile dan Good Corporate Governance tidak berpengaruh signifikan terhadapARL sedangkan Earnings dan Capital berpengaruh signifikan terhadap ARL. Kata Kunci: Audit, LDR, RGEC, ROA, CAR Abstract This study focuses more on Audit Report Lag (ARL) using profitability, KAP size, Good Corporate Governance, and company size in the banking sector because the financial indicators of the banking sector are different from the financial indicators of manufacturing companies, namely in the service sector, especially banking companies using the RGEC method. Banking financial indicators that previously used the CAMELS ratio method (Capital, Asset Quality, Management, Earnings power, Liquidity, and Sensitivity to Market risk) were replaced with the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital); this is the basis for researchers to conduct research using the latest banking financial indicators, namely the RGEC method which is the novelty in this research. This study uses a quantitative approach and data collection through documentation. The research sample is banking companies, especially those listed on the IDX infobank15 index. The results showed that the Risk Profile and Good Corporate Governance had no significant effect on ARL while Earnings and Capital had a significant effect on ARL. Keywords: Audit, LDR, RGEC, ROA, CAR.
Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan Properti Dan Real Estate Di Bursa Efek Indonesia Nurfadila Nurfadila; Ummu Kalsum; Andi Sri Mulya Wahyuni
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.17904

Abstract

Penelitian ini bertujuan untuk menilai secara empiris pengaruh parsial Intellectual Capital terhadap profitabilitas.Objek penelitian yaitu perusahaan propety dan real estate yang terdaftar di Bursa Efek Indonesia. Jumlah sampel dalam penelitian ini yaitu 168 sampel yang diperoleh dari penjumlahan 42 perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan teknik statistik deskriptif dan regresi linear berganda berbantuan SPSS 25.0 untuk analisis data. Untuk menjaga normalitas data penelitian ini, kami menggunakan uji Asumsi Klasik. Hasil penelitian menunjukkan bahwa secara parsial Intellectual Capital dengan penilaian VACA, VAHU dan STVA memiliki pengaruh positif dan signifikan terhadap Profitabilitas (ROI) pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia.
Co-Authors Achmad Abdul Azis Alfiana Andi Aco Agus Andi Arifwangsa Adiningrat Andi Firta Nurwafiq Azizah Andi Nurwanah Andi Sri Mulya Wahyuni Armita Cahyani Bambang Belinda Dwi Utami Chalid, Lukman Dhadu, Susanti Ngole Edy Susanto Edy Susanto Edy susanto Edy Susanto Eka Ariaty Arfah Fadila Almahdali Fadliah Nasaruddin Hasmawati Timpa Jihana Safira Tualeka Junaid, Asriani Kirana Ikhtiari Kirana Ikhtiari Kirana Ikhtiari Muhammad Aras Prabowo Muhammad Arsyad Muhammad Faisal AR Pelu Mursalim Mursalim Mursalim Mursalim Nadya Annisa Nasruddin Nur Wahyuni Nurfadila nurfadila Nurhikma Awaluddin Nusran, Muhammad Ratna Sari Rina Anjarsari Rismala Dwiyanti Roni Ririn Samsul Akmal St. Hajrah Mansyur St. Sukmawati S St. Sukmawati S. Subhan Subhan Suhardiman Suhardiman Sulastri Sulastri Syamsu Alam Syamsuri Rahim Tenriwaru, T. Tri Nur Astuti Waode Amalia Yundari, Yundari