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Volume 16 Number 3 Year 2019

18 articles in this issue 

Chairul Iksan Burhanuddin, Muhammad Alfirga MS

This research aims to look at comparison of calculation by using the method of historical cost and current value in the valuation of assets as a basis in determining the company's zakat. The methods used in this research was done by way of interpretation ... see more

Pags. 306 - 314  

Syarifuddin Syarifuddin

This study aims to determine the challenges and obstacles in the process of implementing the Oracle Cloud ERP system. Cloud-based ERP models are still rarely used by companies in Indonesia. For Oracle cloud, PT Hadji Kalla was the first group of companies... see more

Pags. 315 - 324  

Ade Ulfa Utami, Hariyanti Hariyanti

The purpose of this study was to determine the effect of the current rasio of total asset turnover to return on asset at PT. Intan Wijaya Internasional, Tbk in 2014-2018. The types and the sources of data that the writer used are qualitative data and quan... see more

Pags. 325 - 333  

Nurmiati Nurmiati, Fina Diana, Murbayani Murbayani

This study aims to obtain a picture of the growth, effectiveness, contribution of each source of PAD to the PAD and prospects for the growth of Makassar City's PAD in the future. This research is a quantitative study using secondary data namely Makassar C... see more

Pags. 334 - 341  

Wa Ode Rayyani, Jumiati Jumiati, Sunarti Sunarti

This study aims to determine how the implementation of the principles of Good Governance Government in the management of village funds as an effort to prevent fraud in Toddotoa Village, Pallangga District, Gowa Regency. Toddotoa Village is one of the vill... see more

Pags. 342 - 354  

Elsa Manora Wongku, Aprina Nugrahesthy Sulistya Hapsari

This study aims to analyze the suitability of the application between the stages of village financial management according to Permendagri No. 20 of 2018 with the stages of village fund management in Karangtengah Village, Tuntang District, Semarang Regency... see more

Pags. 355 - 367  

Anggi Aditya Fahmi, Aprina Nugrahesthy Sulistya Hapsari

The Industrial Revolution 4.0, which is characterized by disruptive technology, demands the optimal use of information systems and information technology. In addition to being able to support the organization's business processes, information technology i... see more

Pags. 368 - 380  

Muharram Wilham, Mukhtar Galib

This study aims to: (1) To find out and analyze the influence of cultural, social, personal and psychological factors simultaneously (together) on the decision to purchase a house in Taman Dataran Indah Housing in Makassar City (2) To find out and analyze... see more

Pags. 381 - 392  

Munir Yapi

This research aimed to test the positive or negative influence, as well as whether the Return on Return On Equity,Return On Investment, Loan Deposit Ratio,Net Interest Margin, Operational Budgeting of Operational Income, Net Profit Margin towards investme... see more

Pags. 393 - 399  

Halimatullah Halimatullah

The study is a classroom action research which aims at enhancing learning activities of students and enhancing their learning result by implementing direct instruction with peer tutor module-based in operation spreadsheet software (Ms.Excel) at SMKN 1 Jen... see more

Pags. 400 - 413  

Muhammad Nur Abdi, Agusdiwana Suarni

Makassar city with various professions, gender, educational backgrounds as well as ethnic and religious groups, makes various understandings about the Islamic capital market. The purpose of this study is to determine the level of understanding of the Isla... see more

Pags. 414 - 423  

Astuty Hasti, Panji Permadi

Professionalism is the credibility of an internal auditors and the professionalism of internal auditors is one of the success keys in carrying out their duties. Internal auditors are required to be able to carry out their audit duties seriously and their ... see more

Pags. 424 - 432  

Daryanti Daryanti, Maria Angelina Ua

This research aims to determine the financial performance of the Water Resources, Office and the Layout of the Province of South Sulawesi by calculating Regional Original Incom from 2015-2017. The data used are secondary data obtained from the Departemen ... see more

Pags. 433 - 438  

Dwi Setiawati, Sri Hamdyani, Muh Indra Fauzi Ilyas

Review of the Implementation of Movements and Work Placement at PT Honda Makassar Indah. This research was conducted at a Honda car dealership and repair shop at PT. Honda Makassar Indah in Makassar, located on Jl. A.R. Judge No. 125, Suangga, Tallo, Maka... see more

Pags. 439 - 451  

Sudirman Dandu

This research aims to study the relationship of the use, usefulness / usefulness, and trust in the interests of using electronic money and to find out the dominant factors that influence the interest in using electronic money. Bank BRI, Tbk, Panakukkang M... see more

Pags. 452 - 464