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- Indrawan Azis, -
Institut Teknologi Dan Bisnis Nobel Indonesia
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Journal : AkMen JURNAL ILMIAH

 1 
DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARTD (IFRS) TERHADAP PERGESERAN PRINSIP SYARIAH (Studi Kasus : PT Bank Muamalat Indonesia Tbk) Indrawan Azis; Febrina Nur Ramadhani
AkMen JURNAL ILMIAH Vol 14 No 1 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study entitled Impact of Convergence to International Financial Reporting Standard (IFRS) Shifting Against Sharia, with the purpose of research; (1) the consequences of substance over form to shifts Islamic principles in PT Bank Muamalat Indonesia Tbk., (2) the consequences of the size of the probability of the shift of Islamic principles in PT Bank Muamalat Indonesia Tbk., (3) consequences of the time value of money to the shifting Islamic principles on PT Bank Muamalat Indonesia Tbk. The method used the analysis of rational criticism. The results showed Bank Muamalat Annual Report for 2012 has applied PSAK based IFRS. However, the consequences of convergence is causing a shift in the principles of sharia is a cornerstone in the company's operating system.
ANALISIS HUBUNGAN STRUKTUR MODAL TERHADAP RENTABILITAS PADA PT. PLN (PERSERO) WILAYAH SULSELBAR Indrawan Azis
AkMen JURNAL ILMIAH Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This research aims to clarify the relationship of capital structure towards earning ratiosof PT PLN (Persero) Region Sulselrabar. Whereas the methods of analysis used in this study is the analysis of optimal capital structure, cost of capital is a weighted analysis, analysis of linear correlation analysis of earning ratios, simple. Results of analysis showed that based on a comparison of capital structure of companies with companyearning ratios for 3 years (2012-2014) it appears that the earning ratios declinebecause companies suffered losses. Results of the analysis of the correlation betweencapital structure (DER) and earning ratios of capital structure to see that companieshave a positive relationship but not significant toward earning ratios of the company.
PENGARUH LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS PADA PT BANK SULSELBAR MAKASSAR Indrawan Azis
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This research aims to analyze the influence of the loan to deposit ratio (LDR) to wards banking profitability as measured by return on assets (ROA) at PT Bank SulSelBar Makassar. The Bank is a financial institution whose primary activity is to raise funds from the public and then channel it with the intention to earn income. The purpose of this research was to prove the influence of loan to deposit ratio (LDR) towards return on Asset (ROA). Data obtained from the financial reports quarterly publication published by PT Bank SulSelBar Makassar with a period of time in 2011 to 2013. Analytical techniques used in this research is a simple linear regression to obtain an idea of the relationship of one variable with another variable. From the results of the research indicate that the Loan To Deposit Ratio (LDR) has no effect on the Return On Assets (ROA).
PENGARUH PENGGUNAAN SISTEM TEKNOLOG INFORMASI DAN PERSEPSI MITRA KERJA (SATKER) TERHADAP MODUL PENERIMAAN NEGARA GENERASI KE II (MPN G2) PADA KPPN MAKASSAR II Indrawan Azis
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The Title of this research is “Information Technology System Influence and Partnership Perception to 2nd Generation Nation Reception Module (MPN G2) of KPPN Makassar II”, The Information Technology System development is also take effect on Government that more and more attempted to optimize the Information Technology System, as example to develop Tax Payment System in online known as 2nd Generation Nation Reception Module (MPN G2). The Focus of this research is not only to compare usage of MPN G1 and MPN G2, but also to identify KPPN Makassar II Partnership Perception of MPN G2 that just been applicated on 2016. Data Analysis Method of this research is qualitative analysis consist of validity test, reliability test, and multiple linear regression analysis. Data analysis process is obtain by SPSS version 17, From the resullt of data, it prove that the Information Technology System’s effect and partnership perception giving positive and significant influences to KPPN Makassar II by MPN G2
PENGARUH GAYA MANAJEMEN TERHADAP KINERJA PERUSAHAAN (Studi Pada Perusahaan Dealer Otomotif di Makassar) Indrawan Azis
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The Influence of Management Style Against Performance Company.(Study in company of existing otomotif dealer in Makassar). The purpose of this research is to investigate the effects of this research to know direct influence of Management Style to Performance Company. Using these variables, pursuant to result of former research: Dani Ariadi ( 2006). The study was conducted in some company of existing dealer otomotif in Makassar, data collection is done by using a questionnaire that was delivered directly by the researchers to limit the charging time of the next one week taken by the researchers. Analysis method the used doubled linear regression method, significance test by parsial and in concern of t test and F test. Analysis conducted by using computer program of SPSS version 14,0. From result of research of management style to Company performance show negative so that concluded that Management style don’t have an effect on signifikan to Company performance.
ANALISIS TINGKAT PERPUTARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PADA PT. PANAIKANG MOTOR PERKASA DI MAKASSAR Indrawan Azis; Andi Harnezia Nizela
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The title of research was discussed on November 19th , 2014 and has been approved to do research on PT. Panaikang Motor Perkasa road A.P Pettarani number 21. The time used for this study is approximately two months. Receivables are accrued revenue due to credit sales transactions . Receivables that are too large can hurt the company, because working capital is embedded in the accounts is too large will result in reduced liquidity of the company. The primary objective of this study was to determine the level of accounts receivable turnover to internal control at PT. Panaikang Motor Perkasa. This study used a descriptive quantitative analysis method, the method of analysis in testing the accounts receivable turnover rate is receivable turnover (RTO), Average collection period (ACP), and ratio of ratio of arrears billing will then be compared with the internal control over accounts running on PT. Panaikang Motor Perkasa. The results obtained from this study is the accounts receivable turnover rate in PT. Panaikang Motor Perkasa relatively slow in Makassar Calculations RTO decreased from the year 2009 to the year 2010, which exceeds the ACP calculation of the average standard set time billing company, the calculation of the ratio of arrears and billing ratio shows the number of the nominal value of the receivables in arrears major in 2010, as well as internal controls for receivables that have not been going well caused because too many policies and lack of monitoring of management's internal controls over accounts receivable
PERLAKUAN AKUNTANSI DAN TELAAH BAGI HASIL PRODUK MUDHARABAH BERDASARKAN PSAK 105 PADA PT BANK SULSELBAR CABANG SYARIAH MAKASSAR Indrawan Azis
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This research used descriptive approach.. this type of data used in the from of data a qualitative with the data in the form of data, primary and the secondary. Data was collected by interview and documentation. The data analysis technique comsist of several stages, they are 1) analysis for the product mudharabah; 2) describe the types of financing products offered by PT Bank Sulselbar Cabang Syariah Makassar; 3) Describe the application of financing in PT Bank Sulselbar Cabang Syariah Makassar; 4) Analyzing above accounting treatment of mudharabah financing based on PSAK No. 105 at PT Bank Sulselbar Cabang Syariah Makassar include the recognition, measurement, presentation and disclosure. The result showed that the capital work mitra Ib is financing product offered by PT Bank Sulselbar Cabang Syariah Makassar with Al-Mudharabah Wal Murabahah contract. PT Bank Sulselbar Cabang Syariah Makassar has implemented PAPSI 2013 entirely on the products of mudharabah financing right from the recognition, measurement, presentation, until the disclosure. But PSAK No. 105 PT Bank Sulselbar Cabang Syariah Makassar has not been fully able to implement the product of mudharabah financing, therefore PT Bank Sulselbar Cabang Syariah Makassar should disclose the report of zakat and charity fund
ANALISIS PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN EKO-EFISIENSI USAHA (Studi Kasus Pada Rumah Sakit Ibnu Sina YW-UMI Kota Makassar) Indrawan Azis; Andi Widiawati; Annisa Aprilia Nur
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Current issues related to the environment to be one of the issues that got the attention of the public. Awareness of the community to participate in protecting the environment is increasing from time to time. It encourages businesses as part of the community itself, to participate in maintaining the environment in ways that minimize the risk of environmental damage as a result of the operational company's. In this case, the needed cost of the so-called environmental costs. Environmental costs necessary to achieve eco-efficiency efforts, one of which is the use of Environmental Management Accounting (EMA), by identifying environmental costs by classifying into the category of environmental quality to evaluate their environmental performance. This study uses the Ibnu Sina Hospital YW-UMI Makassar City engaged in health services as research objects. In this study the author uses descriptive qualitative method. The results showed that the Ibnu Sina Hospital YW-UMI Makassar City yet to implement Environmental Management Accounting (EMA), manage environmental costs, but this hospital has managed the impact of the environment.
Co-Authors - Sri Prilmayanti Awaluddin, - ABDUL HAMID HABBE Abdullah Abdullah Andi Harnezia Nizela Andi Marlinah Andi Widiawati Annisa Aprilia Nur Asbi Amin Dara Ayu Nianty Febrina Nur Ramadhani Gagaring Pagalung Karlina Ghazalah Rahman Karlina Ghazalah Rahman Muh. Nur Irfansyah Muntasir, Muntasir Nurani Nurani Orfyanny S.Themba Sahri Sahri Yuswari Nur