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All Journal Jurnal Akuntansi Indonesia Jurnal Mirai Management BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Jurnal BELAINDIKA (Pembelajaran dan Inovasi Pendidikan) Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Seminar Nasional Pengabdian Kepada Masyarakat Journal of Economics, Entrepreneurship, Management Business and Accounting Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Pinisi Journal of Entrepreneurship Review Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Ekonomi, Manajemen, Akuntansi
Azis, Fajriani
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Analysis Determinants of Entrepreneurial Interest in the Traditional Cake Industry Nugroho, Jatmiko Wahyu; Azis, Fajriani; Dewantara, Hajar; Isma, Andika
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 2 No 1 (2024): Volume 2, Issue 1, January 2024
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v2i1.289

Abstract

This research aims to determine the factors that influence entrepreneurial interest in the traditional cake industry. Empirical study of traditional apang cake entrepreneurs in Datae, Lawawoi sub-district, Watang Pulu sub-district, Sidenreng Rappang district. This research is categorized as Quantitative Descriptive research with a population of 47 kiosks. Data obtained through distributing questionnaires with a Likert scale. The analysis technique used is quantitative analysis and multiple linear regression analysis. The results of the research show that the variables Internal Factors (X1) and External Factors (X2) have a positive and significant effect on Entrepreneurial Interest (Y) in Datae, Lawawoi Village, Watang Pulu District, Sidenreng Rappang Regency. The results of this research can be used as motivation for the community, especially housewives who have an interest in entrepreneurship, to start entrepreneurship in any field to develop creativity and fulfill family life.
PEMANFAATAN TEKNOLOGI DALAM MENDORONG JIWA BERWIRAUSAHA DI ERA SOCIETY 5.0 Azis, Muhammad; Waliyullah, Akbar; Azis, Fajriani; Rusdi, Nur Risma; Ashari, Elza Rahayu; Munawarah, Nita Madinatul; Arwadi, Fajar
Jurnal Pengabdian Masyarakat Sabangka Vol 2 No 03 (2023): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v2i03.597

Abstract

The rapid advancement of information technology, particularly the internet, has had a significant impact on various aspects, including business and marketing. Nowadays, numerous companies and individuals utilize the internet as a platform for marketing and conducting business. Consequently, this trend influences the purchasing behavior of individuals within the community, as they rely on the internet to fulfill their goods and services needs. To address this evolving landscape, the KKNT UNM Team in Lerang Village organized an Entrepreneurship Seminar aimed at young people and parents. The purpose of this seminar was to promote entrepreneurship and establish better communication and camaraderie among the Lerang Village community. It served as a platform to revitalize the entrepreneurial spirit in the era of Society 5.0. The seminar, titled "Utilizing Technology to Foster Entrepreneurial Spirit," took place at MI DDI Kaloang, a venue capable of accommodating a large audience. The event primarily attracted young individuals and the elderly from Lerang Village.
PENGARUH PENGGUNAAN MEDIA POWERPOINT TERHADAP HASIL BELAJAR SISWA MATA PELAJARAN AKUNTANSI KEUANGAN KELAS XII AKUNTANSI Limbu, Ermanto; Tikollah, M. Ridwan; Azis, Fajriani
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 4 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v4i2.5637

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan media powerpoint terhadap hasil belajar siswa mata Pelajaran akuntansi keuangan kelas XII Akuntansi SMK Negeri 1 Makassar. Variabel penelitian ini adalah media powerpoint sebagai variabel bebas (X) dan hasil belajar sebagai variabel terikat (Y). Populasi penelitian ini adalah seluruh siswa kelas XII AKL di SMK Negeri 1 Makassar yang berjumlah 147 siswa, sedangkan sampel dalam penelitian ini adalah siswa kelas XII AKL 1 berjumlah 38 siswa yang diambil dengan teknik pengambilan sampel purposive sampling. Teknik pengambilan data yang digunakan adalah dokumentasi, angket, dan tes. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji instrument, uji normalitas, dan uji hipotesis dengan menggunakan SPSS 25 for windows. Hasil penelitian ini menunjukkan bahwa berdasarkan hasil regresi linear sederhana diperoleh model persamaan regresi linear sederhana Y= 68.070 + 0.407 yang berarti tiap pertambahan satu nilai media powerpoint, maka hasil belajar siswa kelas XII AKL 1 pada mata pelajaran akuntansi keuangan bertambah 0,407 satuan. Dari analisis korelasi pearson product moment diperoleh nilai pearson correlation sebesar 0,709 dan bernilai positif berada pada interval 0,600-0,799 yang berada pada kategori kuat yang berarti terdapat hubungan yang kuat antara media powerpoint dan hasil belajar siswa kelas XII AKL 1 padamata pelajaran akuntansi keuangan. Dari hasil analisis uji-t bahwa nilai signifikansi 0,000 < 0,05 yang berarti variabel media powerpoint berpengaruh positif dan signifikansi terhadap hasil belajar siswa kelas XII AKL 1 pada mata pelajaran akuntansi keuangan, dengan demikian hipotesis “diterima”. Dari hasil analisis koefisien determinasi diperoleh nilai r2 = 50,2% yang berarti media powerpoint memiliki kontribusi terhadap hasil belajar siswa sebesar 50,2% dan sisanya sebesar 49,8% dipengaruhi oleh faktor lain
ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES Mustafa, Nurhikmah; S, Masnawaty; Azis, Fajriani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.31610

Abstract

This study aims to analyze Financial Accounting Standard Statement 71 on the provision of receivable losses at PT Pelindo Jasa Maritim Subholding. Data collection techniques are carried out by conducting interviews and documentation. The data analysis technique is carried out by descriptive analysis by describing the findings based on the results of the data collected. The results of this study are that PT Pelindo Jasa Maritim has suppressed the movement of the impairment loss reserve in 2020 by 20.86%, while allowance for impairment losses for 2021 is 9.72% so it can be concluded that the determination, recognition and measurement of the impairment loss reserve at PT Pelindo Jasa Maritim, has been in accordance with Financial Accounting Standard Statement 71 from 2020-2021 even though seen from the percentage of credit still fluctuates. Financial Accounting Standard Statement 71 is very helpful in financial reporting and a significant allowance for impairment losses is included in the calculation of credit losses, the determination of this reserve depends on how much the four estimated future cash flows are to determine individual reserves.
Pengaruh Kinerja Keuangan Terhadap Price Book Value Pada Perusahaan Pertambangan Batu Bara di Indonesia Periode 2020-2022 Safutri, Rezi; Dunakhir, Samirah; Azis, Fajriani
Jurnal Ilmiah Akuntansi dan Keuangan Vol 3, No 1 (2024): Februari
Publisher : Universitas Negeri Makassar

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Abstract

This research aims to analyze the influence of financial performance on the Price Book Value (PBV) of coal companies listed on the Indonesia Stock Exchange. The sample companies in this research are coal companies listed on the Indonesia Stock Exchange which have positive company values from 2020-2022. Data collection is carried out with documentation. Data analysis was carried out using multiple linear regression analysis. The results of this research show that the Debt Equty Ratio and Return On Assets have a significant effect on Price Book Value, while the Curret Ratio does not have a significant effect on Price Book Value.Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di Bursa Efek Indonesia. Perusahaan sampel pada penelitian ini adalah perusahaan batubara yang terdaftar di Bursa Efek Indonesia  yang memiliki nilai perusahaan yang positif dari tahun 2020-2022. Pengumpulan data dilakukan dengan dokumentasi. Analisis data dilakukan dengan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Debt Equty Ratio dan Return On Assets berpengaruh signifikan terhadap Price Book Value, sedangkan Curret Ratio tidak berpengaruh signifikan terhadap Price Book Value. Keywords:  Current Ratio, Debt Equty Ratio, Return On Assets, Price Book Value,  Penelitian ini bertujuan: (1) Untuk menganalisis pengaruh Current ratio (CR), Debt to equity ratio (DER), dan Return on Asset (ROA) secara simultan terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di BEI, (2)Untuk menganalisis Current ratio (CR), Debt to equity ratio (DER), dan Return on Asset (ROA) secara parsial terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di BEI, (3) Untuk menganalisis variabel mana yang paling berpengaruh secara dominan terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di BEI. Variabel dalam penelitian ini adalah (1) Current Ratio, (2) Debt Equty Ratio,(3) Return On Assets, dan (4) Price Book Value. Populasi penelitian ini adalah seluruh perusahaan batubara yang terdaftar di Bursa Efek Indonesia sebanyak 42 perusahaan. Sedangkan, sampel pada penelitian: (1) Perusahaan batubara yang terdaftar di Bursa Efek Indonesia dari tahun 2020-2022, (2) Perusahaan batubara yang menerbitkan laporan keuangan selama periode 2020-2022, (3) Perusahaan Manufaktur yang memiliki nilai perusahaan yang positif dari tahun 2020-2022. Pengumpulan data dilakukan dengan menggunakan dokumentasi. Analisis data dilakukan dengan uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Curret Ratio tidak berpengaruh signifikan terhadap Price book value dengan nilai sig 0,318, Debt Equty Ratio berpengaruh signifikan terhadap price book value dengan nilai sig 0,009, dan Return On Assets berpengaruh signifikan terhadap price book value dengan nilai sig 0,038 serta berpengaruh sig secara simultan dengan nilai sig 0,023.Kata Kunci:  Rasio Lancar, Rasio Hutang Ekuitas, Return On Assets, Price Book Value, Perusahaan Batubara
Analisis Anggaran dan Realisasi sebagai Alat Bantu Pengendalian Manajemen pada Program Kotaku DFAT Kelurahan Tammua Kota Makassar Makmur, Asra Warsita; Idrus, Mukhammad; Azis, Fajriani
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 2 (2023): Agustus
Publisher : Universitas Negeri Makassar

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Abstract

BPM Kotaku DFAT (The Australian Departement of Foreign Affairs and Trade) merupakan bagian dari program Kotaku yang didanai dari hibah DFAT dengan pagu maksimum sebesar Rp 2.000.000.000,- (dua miliar rupiah) yang diberikan kepada BPM/LPM di kelurahan/desa yang telah melalui berbagai macam penilaian oleh NSUP. Penulis melakukan penelitian ini bertujuan untuk mengetahui anggaran dan realisasi sebagai alat bantu pengendalian manajemen pada Program KOTAKU Kelurahan Tammua Kota Makassar. Variabel dalam penelitian ini adalah pengendalian manajemen sebagai (Y) sedangkan anggaran dan realisasi adalah variabel (X). Terkait dengan sumber data dari penelitian ini yaitu didapatkan dari Koordinator BKM dan bendahara KSM. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi. Analisis data dilakukan dengan teknik deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa terjadi beberapa perbedaan dari anggaran dengan realisasinya yang sebenarnya tidak boleh terjadi. Dimana saldo akhir penggunaan dana dari masing-masing KSM harus Rp 0,- yang jika terjadi lebih atau kekurangan maka akan mengakibatkan pengembalian dana kepada pemberi dana bantuan tersebut. Kata kunci: pengendalian manajemen, anggaran, realisasi.
Penerapan Standar Akuntansi Syariah Pada Koperasi Syariah Pinisi Sejahtera Mulia Ramadhani, Laila Kamila; Anwar, Azwar; Azis, Fajriani
Jurnal Ilmiah Akuntansi dan Keuangan Vol 3, No 1 (2024): Februari
Publisher : Universitas Negeri Makassar

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Abstract

This research aimed: to analyze the application of sharia accounting standards at KSPPS Pinisi Sejahtera Mulia. The variables of this research is: the application of sharia accounting standards as a single variable. Sources of data in this study are divided into two parts, namely: primary data in the form of direct interviews and secondary data in the form of documentation. The data were collected by carried out using interviews and documentation techniques. The data obtained were analyzed using a qualitative descriptive analysis technique. The results of this study show that the presentation of financial reports at KSPPS Pinisi Sejahtera Mulia has not fully implemented PSAK 101. Meanwhile, the recording of murabahah accounting transactions, mudharabah accounting and ijarah accounting is in accordance with the provisions of PSAK 102, PSAK 105 and PSAK 107.
Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah Terhadap Peningkatan Mutu Pendidikan Di Sma Negeri 3 Polewali Muwahid, Fadli; Azis, Muhammad; Azis, Fajriani
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6374

Abstract

The Effectiveness of School Operational Assistance Fund Management on the Improvement of Education Quality at SMA Negeri 3 Polewali. Bachelor's Thesis in Accounting Education Program. Faculty of Economics and Business. State University of Makassar. Supervisors: Prof. Dr. H. Muhammad Azis, M.Si, and Fajriani Azis, S.Pd., S.E., M.Si. This study aims to analyze the effectiveness of school operational assistance fund management on the improvement of education quality at SMA Negeri 3 Polewali and to analyze the inhibiting factors affecting the effectiveness of school operational assistance fund management at SMA Negeri 3 Polewali in enhancing education quality. This research uses qualitative research to describe the situation and conditions of the research object based on written and oral data obtained. The informants interviewed consisted of 7 individuals, including the school principal, school treasurer, school staff, and SMA Negeri 3 Polewali students. Data validation techniques used member check. Data analysis techniques used data condensation, data presentation, and drawing conclusions. The research findings indicated that: 1) The effectiveness of School Operational Assistance Fund Management significantly influenced the improvement of education quality at SMA Negeri 3 Polewali based on the school's activity plans and budget. The analysis of student achievements and the progress of educators' competencies supported the positive impact on education quality. Specifically, student achievements in various competitions reflected the success of programs funded by the School Operational Assistance Fund. The accountability reports for fund allocation also followed proper procedures according to provincial regulations through the School Operational Assistance Fund portal. 2) Factors hindering the effectiveness of fund management at SMA Negeri 3 Polewali in improving education quality included delays in fund disbursement, late submission of accountability reports by activity organizers utilizing the funds, and slow compilation of accountability reports received by the school treasurer for submission to the government through the School Operational Assistance Fund portal. Keywords: Effectiveness, school operational assistance fund management, quality
Efektivitas Media dan Teknologi Berbasis Aplikasi dalam Pembelajaran: Sebuah Tinjauan Literatur Dedi Harianto; Nuraisyiah; Hasyim, Sitti Hajerah; Azis, Fajriani
Jurnal BELAINDIKA (Pembelajaran dan Inovasi Pendidikan) Vol 6 No 3 (2024): Jurnal BELAINDIKA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/belaindika.v6i3.260

Abstract

The development of information and communication technology, as well as the use of media and application-based technology in learning, has become increasingly important and necessary to facilitate the learning process. Various literature on the use of applications in the learning process and how it impacts learning effectiveness is reviewed in this study. This research employs a qualitative descriptive methodology based on a literature review. The study focuses on previous research regarding the use of learning applications across different educational levels. The review findings indicate that the use of applications can enhance student engagement, supporting independent learning, and improve educators' ability to create more accessible learning materials. However, factors such as educators' readiness to continuously enhance their skills in using technology, the availability of technological infrastructure, and the design of user-friendly learning applications also influence the success of implementation.
Penelitian Tindakan Kelas (PTK) Bagi Guru SMKN 1 Tinambung Tikollah, Ridwan; Azis, Muhammad; Azis, Fajriani; Abadi, Ridfan Rivaldy; Utami, Dwi
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2024:PROSIDING EDISI 3
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

Mitra Program Kemitraan Masyarakat (PKM) ini adalah SMK Negeri 1 Tinambung. Masalah yang dihadapi mitra adalah: (1) mitra kurang mengkaji permasalahan pembelajaran yang terjadi di kelas, (2) mitra belum terbiasa mengkaji permasalahan pembelajaran di kelas dalam bentuk penelitian tindakan kelas (PTK). Metode yang digunakan adalah: ceramah interaktif dan diskusi. Hasil yang dicapai adalah (1) mitra dapat mengkaji permasalah pembelajaran yang terjadi di kelas, (2) mitra dapat mengatasi masalah pembelajaran dalam bentuk penelitian tindakan kelas (PTK).
Co-Authors Abadi, Ridfan Rivaldy Achmad, Andi Alyani Adriansyah Akib, Ambarwati Andika Isma Anwar, Azwar Ashari, Elza Rahayu Dedi Harianto Dunakhir, Samirah Dwi Utami Fajar Arwadi Fithyatulhaq, Fithyatulhaq Fitriani, Nurul Hajar Dewantara Hariany Idris Hasyim, Sitti Hajerah Haviana, Evan Idris, Fardini Jatmiko Wahyu Nugroho Joshua Kusumajaya, Rifki Limbu, Ermanto M. Ridwan Tikollah Maghfirah, Nurul Safitri Makmur, Asra Warsita Muhammad Azis Mukhammad Idrus Munawarah, Nita Madinatul Mustafa, Nurhikmah Muwahid, Fadli Nur Afiah, Nur Nuraisyiah Nuraisyiah, Nuraisyiah Ramadhani, Laila Kamila Ria, Ria Rijal, Abdul Rusdi, Nur Risma S, Masnawaty Safutri, Rezi Sahade Salsabila, Adinda Aura Sangkala, Masnawaty Sulaiman, Nurjanna Syahir Fadli Tikurede, Meli Waliyullah, Akbar Zaimar, Fina Ruzika