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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi AkMen JURNAL ILMIAH Jurnal BISNIS & KEWIRAUSAHAAN BJRA (Bongaya Journal of Research in Accounting) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Economic, Public, and Accounting (JEPA) LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Contemporary Journal on Business and Accounting Journal of Training and Community Service Adpertisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Advances in Managerial Auditing Research Celebes Journal of Community Services
Amin, Asbi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KOTA MAKASSAR Amin, Asbi
Jurnal BISNIS & KEWIRAUSAHAAN Vol 5 No 3 (2016): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.659 KB)

Abstract

This research aims to empirically examine the effect of regional financial statement presentation and accessibility of financial statements for accountability in financial management. The research was conducted in Makassar district, for two months. The sampling method used is proportionate stratified random sampling; the sample is then determined by 32 managers district and 32 financial staff of SKPD. Research applies for quantitative approaches. For this research the data analyzed using multiple linear regression with tools statistical program, after test the classical assumptions are met. The results of this research show that the presentation of the financial statements and the accessibility of the area of financial reporting partial or jointly positive effect on accountability in financial management.
Pengenalan Dan Pelatihan Laporan Keuangan Bumdes Di Desa Galesong Baru Kabupaten Takalar Amin, Asbi; Yusuf, Marwah; Astuti, Niken Probondani
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2019): Juni 2019
Publisher : Institut MIPA Indonesia

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Abstract

Komitmen pemerintah sangat tinggi untuk mendorong kesejahteraan masyarakat desa. Salah satunya dengan menggelontorkan miliaran rupiah ke desa dalam bentuk dana desa. Dengan dana desa tersebut, banyak potensi ekonomi masyarakat desa yang bisa ditingkatkan sehingga tentu saja butuh penguatan lembaga. Salah satunya pembentukan Badan Usaha Milik Desa (BUMDes), yang diharapkan bisa memfasilitasi masyarakat dalam pendanaan, membantu pembinaan usaha, juga membantu memfasilitasi pemasaran produk milik warga. Desa Galesong Baru merupakan salah satu desa yang mendapatkan bantuan dana. Permasalahan yang dihadapi BUMDes adalah pengetahuan pengelola mengenai laporan keuangan masih terbatas. Solusi yang ditawarkan antara lain (1) mengadakan sosialisasi mengenai BUMDes (2) pelatihan pembuatan laporan keuangan
UNSUR PENENTU PENINGKATAN KINERJA MANAJERIAL PT POS INDONESIA (PERSERO) Themba, Orfyanny S.; Amin, Asbi

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.812 KB) | DOI: 10.31955/mea.v5i1.680

Abstract

Penelitian ini bertujuan untuk menguji pengaruh total quality management, motivasi kerja dan locus of control terhadap kinerja manajerial. Data dikumpulkan melalui kuesioner yang didistribusikan secara langsung kepada sampel dengan teknik sampel jenuh kepada 45 orang manajerial PT Pos Indonesia (Persero). Analisis data dengan pendekatan regresi linier berganda. Hasil penelitian menemukan bahwa total quality management, motivasi kerja dan locus of control signifikan memengaruhi kinerja manajerial.
KECURANGAN : ANTARA KETAATAN SYARIAH DAN TATA KELOLA Amin, Asbi; Pagalung, Gagaring; Kara, Muslimin H.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1799

Abstract

Rendahnya tingkat ketaatan dengan prinsip-prinsip syariah menawarkan kemungkinan bank-bank Islam bertindak curang. Studi ini ingin meninjau pengaruh ketaatan Syariah yakni Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR) dan Zakat Performance Ratio (ZPR) terhadap fraud kemudian Islamic Corporate Governance (ICG) terhadap kecurangan. Metode kuantitatif dengan populasi laporan keuangan Bank Umum Syariah yang diterbitkan periode 2015, 2016, 2017, 2018, 2019, 2020 dengan teknik Purposive Sampling ditetapkan jumlah sampel adalah 6 Bank Umum Syariah dan 6 periode laporan keuangan sehingga jumah data adalah 36 data. Data dianalisis regresi logistic dan diolah dengan bantuan software eviews 12. Hasil penelitian menemukan IsIR dan PSR tidak berpengaruh terhadap fraud. Sementara ZPR positif signifikan berefek pada fraud dan ICG negatif signifikan berefek pada fraud.
ANALYSIS OF FACTORS AFFECTING THE TRANSPARENCY OF REGIONAL FINANCIAL INFORMATION IN REGIONAL GOVERNMENT OF PANGKEP DISTRICT Sari, Dewi; Yusuf, Marwah; Amin, Asbi
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.36

Abstract

ABSTRACT Purpose – This study aims to determine and analyze the presentation of financial, and internal controls that statements, accessibility affect the transparency of regional financial information Design/methodology/approach – This study using quantitative research methods with descriptive statistics Findings – The results of this study indicate: (1) prepare monetary accountability for general purposes (broadly useful fiscal summaries) to build equality of monetary accountability both for funding plans, between periods, and between substances and (2) Inward control is characterized as a cycle that is influenced by a group of head leaders, heads or top administration, other faculties, which is intended to obtain sufficient confirmation about the achievement of goals. Originality – The population in Regency regional apparatus the study in Pangkep district governments These are the entire Pangkep organization, in study is 54 people, device totaling 41 agencies Keywords: Presentation of Financial Statements, accessibility, Internal Control Paper Type Research Result
Company Value In Jakarta Islamic Index Throught Profitability, Environmental Performance And Islamic Corporate Social Responsibility Febrianti, Nur Anisa; Pura, Rahman; Amin, Asbi
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This research aims to examine the influence of profitability, environmental performance and Islamic corporate social responsibility on the company value of the Jakarta Islamic Index. The population in this research are companies listed on the Jakarta Islamic Index (JII) 30 in the vulnerable years 2021-2022, totaling 30 companies. The sample collection technique used was purposive sampling. So the total sample for this research is 48 financial report data and sustainability reports from 24 companies who are listed in the Jakarta Islamic Index (JII) 30 in the vulnerable years 2021-2022. The data uses time series analysis and is analyzed through multiple linear regression analysis. The research results show that profitability has a significant effect on company value; environmental performance has no significant effect on company value and Islamic Corporate Social Responsibility has no significant effect on company value.
Effect Of Company Size And Profit Management On The Cost Of Equity Capital Agus, Rosida Maedina; Mansyur, Syahrul; Amin, Asbi
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

The aim of this research is to determine the effect of company size on the cost of equity capital, as well as to determine the effect of earnings management on the cost of equity capital. The approach used in This research is a quantitative approach. The population in this research is all manufacturing companies on the Indonesian Stock Exchange. Currently there are 63 manufacturing companies listed on the Indonesian Stock Exchange. TechniqueiiThe sampling in this research was carried out using purposive sampling, so the number of samples was 57 financial report data from 19 sample companies with an observation period of three years. The collected data was then analyzed using multiple linear regression analysis. The research results found that company size did not have a significant effectiion the cost of equity capital, while earnings management has a significant effect on the cost of equity capital. an increase in earnings management will increase the cost of equity capital.
EFEK LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP AGRESIF PAJAK MELALUI INTELLECTUAL CAPITAL Sulfati, Andi Sulfati; Sulfahmi , Andi Alfiyyah Suci Sulfahmi; Amin, Asbi
Journal of Economic, Public, and Accounting (JEPA) Vol 6 No 2 (2024): Volume 6 No. 2 April 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v6i2.3575

Abstract

Tax aggressiveness is a practice carried out by taxpayers to aggressively reduce their tax obligations by utilizing loopholes in tax law either legally or not. The purpose of this study was to determine how liquidity and capital intensity affect tax aggressiveness through intellectual capital as a mediating variable. The population taken is companies listed on the LQ45 Index on the IDX. The sample selection method used purposive sampling method so that 45 companies were obtained for 3 years (2020-2022). The results found that liquidity and intellectual capital have no significant effect on aggressive taxation. Capital intensity has a significant effect on tax aggression. Liquidity and capital intensity have a significant effect on intellectual capital. However, liquidity and capital intensity do not have a significant effect on tax aggressiveness through intellectual capital.
Several Factors Affecting the Occurrence of Audit Delay Amin, Asbi
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.20

Abstract

This study aims to obtain empirical evidence regarding the effect of company size, solvency, company profit/loss, and KAP's reputation on audit delays in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies in the Food and Beverage Subsector, which were listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample was selected based on the purposive sampling method. The selection of models used in this study were 12 companies. The data used in this study is secondary or quantitative, with data sources from financial reports audited by each company listed on the Indonesia Stock Exchange (IDX). The analytical method is the classical assumption test and multiple linear regression analysis. The study results show that company size, solvency, and KAP's reputation positively and significantly affect audit delay. In contrast, company profits/losses have a positive and insignificant impact on audit delay.
PENTINGNYA PEMBUKUAN DALAM PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) Amin, Asbi; Azizah Basmar, Nur; Anwar, Anwar; Nuramal, Nuramal; Sahidah, Sahidah
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 4 No. 1 (2024): Februari 2024
Publisher : ADPERTISI

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Abstract

This Community Service activity is carried out with the aim that the managers of Patallassang Village-Owned Enterprises (BUMDes) of Pangkep Regency can know the importance of doing bookkeeping correctly for the transactions of each business. Good simple bookkeeping can be used as one of the activity analysis tools and developed for other interests that are more useful for the development of BUMDes. The method used in this PKM activity is lecture / socialization with the delivery of material from resource persons regarding simple bookkeeping. Simple bookkeeping training is carried out well, with the training, participants are expected to be able to apply simple bookkeeping knowledge.
Co-Authors Abas, Muhammad Rizal Ahmad Firman Amir Mahmud Anwar Anwar Arnida Arnida Astuti, Niken Probondani Azizah Basmar, Nur Basri Basri Dara Ayu Nianty Darwis Lannai Dewi Sari, Dewi Dirwan Dirwan Febrianti, Nur Anisa Fuada, Nurul Gagaring Pagalung Hala, Yusriadi Ibrahim Ibrahim Irawati, Arwita Jamali, Hisnol Kara, Muslimin H. Khaeran, Muh. Isnan L, Fitriani Latief, Fitriani Mansyur, Syahrul Nuramal, Nuramal Rahman Pura, Rahman Rasdi Rasdi, Rasdi Rinaldy, Syiar Romadhoni, Buyung Rosida Maedina Agus, Rosida Maedina Ruslan Ruslan Sahidah, Sahidah Shalsabila, Aisyah Sulfahmi , Andi Alfiyyah Suci Sulfahmi Sulfati, Andi Sulfati Suriyanti, Suriyanti Themba, Orfyanny S. Yusuf, Marwah