Papers by muchriana muchran
Jurnal Pengabdian Dharma Laksana, Jan 20, 2023
The Effect of Pressure and Opportunity in Detecting Financial Statement Frauds in Consumer Goods Industry Companies
AJAR
This study aims to determine the effect of pressure and opportunity in detecting fraud in the fin... more This study aims to determine the effect of pressure and opportunity in detecting fraud in the financial statements of companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. This study uses quantitative data obtained from annual reports of companies that have been audited during the study period. The population of this study is the consumer goods industry with a population of 63 companies, using a porposive sampling technique, the number of companies that meet the sample criteria is 22 companies. The analysis technique used is multiple linear regression technique using the Common Model Effect (CEM) approach to panel data. The results of this study found that Financial Stability, Financial Target and Ineffective Monitoring had a positive and significant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange. Whereas External Pressure has...
International Journal of Economic Research and Financial Accounting (IJERFA)
This study aims to determine the effect of performance on the company's financial value. This... more This study aims to determine the effect of performance on the company's financial value. This study uses a quantitative approach with secondary data sources obtained from the official IDX website. The samples used in this study were 23 companies in the Food and Beverage Subsector for the 2019-2021 period which were obtained using the Purposive Sampling method. The variables used in this study are Profitability (ROA), Liquidity (CR) and company value (TobinQ). The data analysis technique in this study uses multiple linear techniques. The results of the study concluded that partially Profitability has no significant effect on firm value. This shows that the amount of profits earned by the company does not affect the value of the company. Partially, liquidity has no significant effect on firm value, this indicates that companies with high or low liquidity do not affect firm value. Because the company uses most of its money to pay its obligations.
International Journal of Economic Research and Financial Accounting (IJERFA)
This study aims to determine the influence of financial literacy, digital literacy, and the influ... more This study aims to determine the influence of financial literacy, digital literacy, and the influence of MSME community efficacy on MSME performance. This research takes a quantitative approach with the data source used is primary data obtained from MSME business actors. The sample used in this study was 30 respondents to MSME business actors. The results of this study show that partial financial literacy does not have a significant positive effect on the performance of MSMEs. Digital literacy has a significant positive effect on the performance of MSMEs. Meanwhile, the effect of efficacy does not have a significant positive effect on the performance of MSMEs.
Bukhori: Kajian Ekonomi dan Keuangan Islam
Purpose: In supporting APBN financing, the government always prioritizes non-debt financing. Howe... more Purpose: In supporting APBN financing, the government always prioritizes non-debt financing. However, the government also uses debt financing to meet the financing needs of the state budget. One of the alternative efforts that must be made by the Government is to develop Sharia-based SBN or what can be called Sukuk Negara. Method: This research uses a qualitative methodology. Result: Based on the results of research that has been conducted, it is known that State Sukuk have a major role in driving the growth of Islamic finance in Indonesia and can reduce the financing of the state budget deficit.
Jurnal Pengabdian Dharma Laksana
Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi berbagai permasalahan yang sering te... more Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi berbagai permasalahan yang sering terjadi dalam pengelolaan masjid guna meningkatkan wawasan dan pemahaman tentang pengelolaan manajemen masjid yang baik dan berkualitas dalam mengelola masjid secara profesional. Rancangan kegiatan ini dilakukan oleh Tim Dosen Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar dalam rangka memenuhi salah satu bagian dari kegiatan Tridharma Perguruan Tinggi melalui pengabdian masyarakat. Pengabdian masyakat ini dilakukan melalui pelatihan dalam meningkatkan pemahaman pengurus masjid dalam melakukan pencatatan dan penyusunan laporan keuangan secara efektif dan efisien sekaligus memberikan pemahaman terkait pengelolaan manajemen keuangan masjid secara profesional sehingga dapat memakmurkan masjid kedepannya.
Optimal Using Portfolio Diversification Multi Agent Method in the Capital Market
AJAR
This study aims to apply the multi agent method in order to help investorspredict stock prices by... more This study aims to apply the multi agent method in order to help investorspredict stock prices by reducing risk when investing. This is based on the behaviorof investors when making decisions in investing in the capital market in consideringthe risks that my occur if they do not manage their portpolios properly. It is knowthat there are 3 papular indicators associated with the multi agent method namelySMA, RSI, dan BB which are used to find out recommendations for stocks to beinvested. Based on the multi agent method, with a population of shares listed inthe LQ-45 index in the period 2019 tp 2021, and sample selection using thepurposive sampling by obtaining 38 samples of stocks with secondary dataobtained from stocks that consistently always exist in the LQ-45 index in the studyperiod totaling 12 samples. The results of the study indicate that there are 3 stocksthat have good portpolios and are also not good for investment. The 3 shares,namely BTPS, BBTN have recommended shares for...
Analysis of Optimal Portfolio Formation Using Single Index Model on Stocks Included in the LQ 45 Market Index on the Indonesia Stock Exchange
Atma Jaya Accounting Research, Aug 31, 2022
Jurnal ilmiah akuntansi manajemen, Apr 30, 2022
Penelitian ini bertujuan untuk mengetahui penerapan akuntansi manajemen lingkungan dalam meningka... more Penelitian ini bertujuan untuk mengetahui penerapan akuntansi manajemen lingkungan dalam meningkatkan inovasi produk. Penelitian ini termasuk penelitian kualitatif dengan pendekatan deskriptif. Data yang digunakan adalah data primer yang diperoleh dari wawancara dengan pengusaha kain sutera dan para pegawai Industri kain sutera kampoeng BNI Kabupaten Wajo, Provinsi Sulawesi Selatan. Hasil penelitian ini mengungkapkan bahwa Industri kain sutera kampoeng BNI Kabupaten Wajo telah menerapkan akuntansi manajemen lingkungan dan memiliki inovasi produk yang baik. Dengan diterapkannya akuntansi pengelolaan lingkungan di Industri kain sutera kampoeng BNI Kabupaten Wajo, pengelola industri memiliki informasi yang digunakan untuk melakukan pengendalian aktivitas pabrik. Walaupun demikian, industri ini belum menyajikan informasi biaya lingkungan secara spesifik. Selain memberikan informasi bagi pengelola, dengan diterapkannya akuntansi manajemen lingkungan dapat memberikan gagasan kepada pengelola industri untuk melakukan inovasi produk dari hasil limbah industri.
Earnings growth, marketability and the role of Islamic financial literacy and inclusion in Indonesia
Journal of Islamic Accounting and Business Research, Dec 20, 2022
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
This study aims to determine the accounting practices of zakat management in zakat management bod... more This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of collecting, distributing, and utilizing zakat which was carried out with the characteristics of trust. To increase public trust, amil must apply a trustful approach in recognizing, measuring, disclosing, and presenting zakat received from muzakki. Abstrak This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agenc...
Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia
This research aims to understand the "depth" of reality and uncover the transparency and accounta... more This research aims to understand the "depth" of reality and uncover the transparency and accountability behind the reality of the virtual community of charity. The reality of social media that is the subject of research is the Friday charity community. The research paradigm uses Interpretive with Netnographic analysis tools. This finding is that good deliberation and communication are manifestations of transparency, while accountability is based on awareness to place God as the highest stakeholder.The forms of accountability that are disclosed are the submission/list of the number and names of donors, evidence of the use of fees, proof of transfer, documentation of the delivery of charity or responses/responses from the recipients of charity. Another value finding is the positive group atmosphere that arises from achieving a sense of balance and fairness.
Analysis of Internet Banking Using Technology Acceptance Model by Experience as Variable Moderation
GATR Global Journal of Business Social Sciences Review, 2014
Objective - This studyaimed toanalyzethe variablesTAMby addingservice awarenessasexternal variabl... more Objective - This studyaimed toanalyzethe variablesTAMby addingservice awarenessasexternal variablesandexperienceas a moderating variable. In analyzing thestudy subjectsusedempirical testing. Methodology/Technique - Dataobtained bydistributing questionnaires tointernet banking users. Selection ofthe sampleusingsimple random sampling technique. Hypothesis testingmethodsPartial LeastSquare Findings - The awareness of service support the perceivedease of useandperceived usefulness. Perceivedease of usesupports theperceived usefulness. Perceivedease of usehas no support onintention to use. Perceivedusefulnesshas no support onintention to use. Perceivedease of usesupportstheintention to usetheexperienceas avariablemoderating.Perceivedusefulnesshas no supporton theintention to usetheexperienceas avariablemoderating. Novelty - This research refers toresearch Al Somali(2008) and Mahardika(2010) which examines Awareness of service, Security, Quality of internet connection as an external varia...
Jurnal Ilmu Manajemen Profitability, Oct 6, 2019
The population of this study is a manufacturing company that is consistently listed on the Indone... more The population of this study is a manufacturing company that is consistently listed on the Indonesia Stock Exchange, amounting to 155 companies. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained a sample of 54 companies. The type of data used is secondary data taken by the documentation method by accessing the site idx.co.id, Sahamok.com, and the official website of each company. The data analysis technique used is descriptive statistical analysis and simple linear regression analysis using SPSS 23. The results of the study show that there is a positive and significant effect of Intellectual Capital on Profitability, with a determinant coefficient (R2) of 0.526 or 52.6%, t count 13.317 > t-table 1.65443.
The Mediation Effect of Foresight Strategy on the Relationship Innovation, Entrepreneurship and Market Orientation on MSMEs Performance
Dinasti International Journal of Management Science, 2022
This study aims to analyze the transformational leadership style, workload and job satisfaction t... more This study aims to analyze the transformational leadership style, workload and job satisfaction that effect employee turnover intention. The population of this study is employees at PT Dhanistha Surya Nusantara located in DKI Jakarta, with a sample of 117 workers whose determination is based on the use of the slovin formula. The data analysis method used the SPSS (Statistical Package for the Social Sciences) application. The result of the study is that transformational leadership has a significant negative impact on employee turnover intention. Workload has a significant positive effect on employee turnover intention. Job satisfaction has a significant negative effect on employee turnover intention, and transformational leadership, workload and job satisfaction have a simultaneous and significant effect on employee turnover intention.
ArXiv, 2019
The purpose of this research is to see the application of modified TAM model by entering the expe... more The purpose of this research is to see the application of modified TAM model by entering the experiential variable as a moderation variable to see one's intention in the use of technology especially internet banking. Data obtained through the distribution of questionnaires to customers. The study population is bank customers registered as users of internet banking services. The sample selection used a simple random sampling technique. Hypothesis testing using Partial Least Square (PLS) method through AMOS program. The results showed that the proposed five hypotheses, two significant and three insignificant. Perceived ease of use is significantly related to perceived usefulness. Per-ceived usefulness is not significantly related to intention to use. Perceived ease of use is significantly related to intention to use moderated by experience and not significantly correlated with intention to use moderated by the Experience.
AJAR, 2021
This study aims to determine how the budget realization in assessing the efficiency and effective... more This study aims to determine how the budget realization in assessing the efficiency and effectiveness of performance in the Pemerintah Kabupaten Luwu Sulawesi Selatan. The type of research used in this research is descriptive quantitative research. The population in this study is the Pemerintah Kabupaten Luwu Sulawesi Selatan, while the sample used is the budget realization from 2014-2018 in the Pemerintah Kabupaten Luwu Sulawesi Selatan. The sampling method in this study used purposive sampling method. The data used in this study are primary data collected through observational interviews and direct financial reports. Data analysis used secondary data analysis. The results of this study indicate that the budget realization analysis of the effectiveness and efficiency of the performance of the Pemerintah Kabupaten Luwu Sulawesi Selatan is good.
Journal of Culture, Society and Development, 2017
This study aims to examine and analyze the influence of leader communication skills on employee p... more This study aims to examine and analyze the influence of leader communication skills on employee performance and motivation as a moderating variable in the tourism industry. The population of the study is the Travel & Travel Services Bureau Company in Makassar incorporated in ASITA and the sampling process is conducted by giving equal opportunity to every member of the population to become a sample member. In the questionnaire there are a number of questions that must be answered by the respondent in accordance with the things he knows. It is therefore necessary to analyze items with Structural Equation Modeling (SEM). In it tested the validity and reliability. Validity is how much accuracy and accuracy of a measuring instrument (variable) in performing the measuring function. The research findings show that the direct influence of leader's communication ability on performance shows insignificant influence. Meanwhile, the indirect influence of the leader's communication abili...
Pengaruh Arus Kas Terhadap Harga Saham Pada Perusahaan Manufaktur DI Bursa Efek Indonesia Periode 2015-2018
AJAR, 2020
This study aims to analyze the effect of cash flow from operating activities, investment activiti... more This study aims to analyze the effect of cash flow from operating activities, investment activities, funding activities that have an impact on stock prices and analyze the effect of cash flows from operating activities, investment activities, funding activities simultaneously affecting stock prices. Data analysis methods used are quantitative descriptive analysis and multiple regression analysis. Based on the results of a partial test, the effect of cash flow from operating activities on stock prices has a positive and significant effect, thus the first hypothesis is accepted. Based on the results of a partial test between investment cash flow to stock prices, it was found that cash flow from investment activities was not significant, thus the second hypothesis was rejected. Based on the results of a partial test between the cash flows of funding activities against the stock price, it was found that the funding cash flow was not significant. This can be interpreted that the funding ...
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Papers by muchriana muchran