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All Journal Jurnal Ilmu Manajemen Profitability INVOICE : JURNAL ILMU AKUNTANSI
Ruliaty Ruliaty
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP CITRA PERUSAHAAN Ruliaty Ruliaty; Adb Salam; Saenab Saenab
Jurnal Ilmu Manajemen Profitability Vol 1, No 2 (2017): AGUSTUS 2017
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.82 KB) | DOI: 10.26618/profitability.v1i2.1921

Abstract

This research aims to determine the influence either together or partially between CSR (Corporate Social Responsibility) to corporate image in PT. Hadji Kalla Cabang Sultan Alaudin, Makassar area, that being measured from CSR  variables which is Profit, People, and Planet. Expectedly the information obtained from this research can be used by companies to increase CSR activities and quality of CSR programs so that more can enhance the company image in the  future. This study uses quantitative methods with explanatory research type with primary and secondary data. Population in this study is the customer PT. Hadji Kalla Cabang Sultan Alaudin, in Makassar and from the population the researcher take 100 adult people as research sample. As for the data analysis technique the researcher uses linear multiple regression and partial with SPSS 17  software. The result of this study found that variables within CSR  concept  which  is Profit (X1), People (X2), Planet (X3) simultaneously have a significant influence to the corporate image (Y). People (X2) became the most dominant variables that influence the corporate image with regression coefficient values  0,342.
ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN BONE Ruliaty Ruliaty; Ismail Badollahi; A Indah Nurfadillah
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 1 (2019): Maret 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.364 KB) | DOI: 10.26618/inv.v1i1.2012

Abstract

The results of the study show that: First, the independence of the Bone District Government in meeting the funding needs for the implementation of government tasks, development, and social services to the community is still very low and even experiences ups and downs from year to year, namely from 4.19% in in 2014 became 4.33% in 2015 and 3.01% in 2016. Where there was an increase in regional independence which subsequently decreased in 2015. Secondly, the Performance of the Regional Government of Bone Regency in realizing the original regional income was classified as ineffective and classified as efficient , namely in 2014 had an effectiveness ratio of 62.19% and an efficiency ratio of 2.13% then in 2015 had an effectiveness ratio of 59.53% and an efficient ratio of 2.71%, and in 2016 had an effectiveness ratio of 32.96% efficient ratio of 2.16%. Third, Most of which are owned by the Regional Government of Bone Regency are still prioritized to meet the needs of the bell operation rather than capital expenditure.
ANALISIS LAPORAN PENDAPATAN DAN BIAYA DALAM MENUNJANG PENINGKATAN LABA PADA HOTEL SANTIKA MAKASSAR Fifi Alfiah; Ruliaty Ruliaty; Ismail Badollahi
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.318 KB) | DOI: 10.26618/inv.v1i2.2517

Abstract

Hasil penelitian menunjukkan bahwa sistem pencatatan akuntansi Hotel Santika Makassar menggunakan metode basis akrual dalam mengakui pendapatan dan biaya, dimana transaksi dan peristiwa diakui pada saat terjadinya transaksi, tidak harus menunggu sampai kas diterima ataupun dikeluarkan. Pendapatan dan biaya diakui pada saat terjadinya transaksi, sehingga informasi yang diberikan lebih handal dan terpercaya walaupun kas belum diterima. Besarnya laba yang terealisasi dibandingkan laba yang direncanakan karena adanya renovasi gedung hotel selama tahun 2015 hingga 2017 yang akan menyebabkan kurangnya jumlah pengunjung yang datang dan besarnya biaya yang dikeluarkan.The results show that the accounting system of Hotel Santika Makassar uses accrual basis method in recognizing income and costs, where transactions and events are recognized at the time of the transaction, do not have to wait until cash is received or issued. Revenues and costs are recognized at the time of the transaction, so that the information provided is more reliable and reliable even though cash has not been received. The amount of profit realized compared to the planned profit due to the renovation of the hotel building during 2015 to 2017 which will cause a lack of the number of visitors coming and the amount of costs incurred.
Co-Authors A Indah Nurfadillah Adb Salam Fifi Alfiah Ismail Badollahi Saenab Saenab