PENGARUH DANA PIHAK KETIGA DAN RASIO KECUKUPAN MODAL TERHADAP PEMBIAYAAN MURABAHAH

This study aims to examine the effect of Third Party Funds and Capital Adequacy Ratio on Murabahah Financing in Indonesia from 2017-2019. This research method uses quantitative approach. The data used in this study comes from financial statements of sharia bank companies in Indonesia for the period of 2017-2019. Then, the data that has been obtained will be analyzed using multiple linear regression analysis and hypothesis testing consisting of the t test and f test with the help from SPSS 23 software. The sampling technique uses non probability sampling with purposive sampling technique. The results of statistical testing show that partially Third Party Funds has positive effect on Murabahah Financing and Capital Adequacy Ratio has positive effect on Murabahah Financing. Meanwhile, simultaneously Third Party Funds and Capital Adequacy Ratio has an effect on Murabahah Financing. Then, the coefficient of determination (R2) was 97,5%. This shows that Third Party Funds and Capital Adequacy Ratio variables can effect the Murabahah Financing by 97,5% and the remaining of 2,5% is influenced by other variables which are not used in this study. Keywords: Third Party Funds, Capital Adequacy Ratio, Murabahah Financing

ANALISIS PENERAPAN PP 23 TAHUN 2018 PADA WAJIB PAJAK UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA)

The purpose of this re search is to analze identify application PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar.The data required in this study is primary data and secondary data. Data collection methods used in this study is the interview and documentary. Data analysis techniques used by kualitative analysis. The results showed that the implementation of PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar has been going well and is in accordance with the principles of tax collection. The lowered tax rate to 0.5%, cheap tax administration and easy deposit procedures illustrate the implementation of the principles of equality, certainty, convenience and economy.Keyword: PP No. 23 Year 2018, Taxpayer, MSMEs

PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura. The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance

PENGAWASAN ANGGARAN DITINJAU DARI BUDAYA LOKAL MAKASSAR DALAM KONSEP GOOD GOVERNANCE

The purpose of this study is to determine the correlation between good governance and siri 'napacce in guarding the realization of village funds and to know the application of culture and local wisdom of siri' napacce in carrying out their duties and responsibilities as village officials in Pacellekang Village, Pattallassang District, Gowa Regency.This research is a qualitative research with an ethnographic approach. The data source of this study is primary data in the form of direct interviews to several informants and subjects in the form of data from the research location. Furthermore, the data collection methods used were in-depth interviews, documentation and recording. Then, data processing and analysis techniques are qualitative analysis by building conclusions with the stages of data collection, triangulation data analysis and final conclusions.The results of this study indicate that the supervision of ADD management in Pacellekang Village is already good, in accordance with the principles of good governance. Starting at the planning stage, the implementation stage, and the accountability stage, the administration and financial management processes have been implemented in accordance with the principles of good governance, although there are still a few shortcomings. In addition, accountability and reporting are also direct to interested parties based on the cultural values of siri 'na pacce which can increase supervision of village fund allocation management (ADD) because as it is known that those who can participate in monitoring other than the community, the central government, are ourselves.Keywords: Supervision , Honesty, Village Fund Allocation, Siri 'na Pacce

PENGARUH TEKNOLOGI INFORMASI, KEAHLIAN PEMAKAI DAN INTENSITAS PEMAKAIAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA PT. BANK RAKYAT INDONESIA (PERSERO), TBK MAKASSAR

This research is using quantitative study aimed to see the influence of information technologi use, user expertise, and the intensity of usage on the quality of accounting information. The population of this study was PT Bank Rakyat Indonesia (Persero), Tbk, Makassar Branch. The selection of the sample with total sampling methods. The data used in this study of primary data. Data analysis techniques using multiple regression analysis. The results of this study indicate that information technologi use, user expertise, and the intensity of usage have a positive effect and significant on quality of accounting information. Keyword: Information Technologi Use, User Expertise, The Intensity Of Usage, and Quality Of Accounting Information

PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0 The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP size

ANALISIS PENERAPAN PSAK 34 DALAM PENGAKUAN PENDAPATAN PERUSAHAAN JASA KONTRUKSI PADA PT ARTERI CIPTA RENCANA

The aims of this research are to analyze the application of work contracts and the recognition of revenue for construstion service companies in accordance with PSAK 34 at PT Arteri Cipta Rencana. The data required in this study is secondary data, namely the financial statements of PT Arteri Cipta Rencana project for the period 2017-2019. Methods of data collection through interviews, observation and documentary. Data analysis techniques used by qualitative analysis. This result of this research show that that the implementation of PSAK 34 at PT Arteri Cipta Rencana had executed project contracts sequentially in accordance with the prevailing tender regulations and realized the budget appropriately. The recognition of income and expenses carried out by PT Arteri Cipta Rencana is in accordance with PSAK 34 where revenue recognition for construction contracts is carried out using the completed contract method in the short-term period in the 2016-2018 financial statements. This is in accordance with PSAK 34 applicable in Indonesia. Short-term projects using the completed contract method minimize the risk of errors in estimating the specified value. The financial statements are considered to have met the criteria for the quality of financial reports well.Keyword: PSAK 34, Construction Company and Revenue Recognition

PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI INDONESIA

This study aims to examine the effect of leverage and company size on firm value, which in this study uses the Price to Book Value (PBV) measure which is a ratio that indicates whether the valuation is overvalued (above or below the valuation (below the book value of shares is the stock price can be traded) Firm value is one of the indicators of company performance appraisal in general. In addition, company value is also a consideration for investors who will invest. The population in this study is the mining and agricultural sub-sector companies listed on the Indonesia Stock Exchange. (BEI) 2013-2018. The sampling technique used purposive sampling, namely the selection of samples based on certain criteria according to what the researchers wanted. The number of samples used in this study were 7 (seven) companies with six years of observation, so that 42 data were selected. observation.Data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis technique in this research is descriptive statistics and panel data analysis. The software used for data processing is Eviews 2010 and excel. The test results show that, only the leverage variable has an effect and is in accordance with the theory, this is because the company data used has a large difference in total assets.Keywords: Price to Book Value, Firm Value, Leverage, Company Size

PENGARUH ISLAMICITY PERFORMANCE INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA

This study aims to test empirically the effect of the Islamic performance index and Islamic social reporting on financial performance as proxied by Return on assets. The research was conducted at Islamic Commercial Banks registered with the Financial Services Authority in 2014-2019 with the sampling method using purposive sampling. The analysis method used is multiple linear regression. The results of hypothesis testing in this study indicate that partially the profit sharing ratio has no effect on financial performance. Zakat performance ratio has a positive effect on financial performance and Islamic social reporting has a negative effect on financial performance. Simultaneously, profit sharing ratio, zakat performance ratio and Islamic social reporting have a positive effect on financial performance Keywords : Profit Sharing Ratio; Zakat Performance Ratio; Islamic social reporting ; financial performance

PENGARUH OPERATING EXPENSES TO OPERATING REVENUES (BOPO), FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

The development of Islamic banking is currently growing rapidly and has gained a lot of trust in the community which greatly affects the nation's economy. This study aims to examine the influence of Operating Expenses to Operating Revenues (BOPO), Financing To Deposit Ratio (FDR) and Non-Performing Financing (NPF) on the Profitability of Islamic Commercial Banks in Indonesia in the 2015-2019 period. The data is taken from the annual financial reports of Sharia Commercial Banks registered with the Financial Services Authority in 2015-2019 which are published on the official website (www.ojk.co.id) The object of this research was conducted at 6 banks registered with the Financial Services Authority (OJK) with a period of 5 years for the 2015-2016 period. In total there are 6 Sharia commercial banks, namely Bank Muamalat, Bank Mega Syariah, Bank BRI Syariah, Bank BNI Syariah, Bank BCA Syariah, and Bank Mandiri Syariah. The data analysis technique used in the study used the classical assumption test which included normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. To find out the overall picture of each of the variables, this study uses multiple linear regression and hypothesis testing which includes the t test (partial) and the f test simultaneously. The results showed that the BOPO variable had a significant negative effect on ROA, the FDR variable had a significant positive effect on ROA and the NPF variable had no effect on ROA. The results of this study are expected to be a guideline for further research and be useful for the management of Islamic Commercial Banks in managing the company.Keywords : Operating Expenses To Operating Revenues (BOPO), Financing To Deposit Ratio (FDR), Non Performing Financing (NPF), Profitabilitas (ROA)