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Arizah, Ainun
Universitas Muhammadiyah Makassar
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IMPLEMENTASI TEKNOLOGI TRANSAKSI SEBAGAI ALAT PENGENDALIAN KINERJA PADA PT.GACOAN INDONESIA ASHAR, MUH AHSAN ASHAR MUH AHSAN; Arizah, Ainun
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/g9704026

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh penggunaan teknologi sistem terhadappemantauan kinerja di Gacoan, sebuah perusahaan makanan dan minuman cepat saji yangmengalami pertumbuhan pesat di Indonesia. Dengan memanfaatkan berbagai sistem digital,seperti Point of Sale (POS), otomatisasi manajemen stok, dan pelaporan secara real-time,Gacoan telah berhasil meningkatkan efisiensi dalam pengawasan operasional serta transparansidata. Metode yang digunakan dalam penelitian ini meliputi observasi langsung dan wawancaradengan manajer dan karyawan di beberapa lokasi Gacoan. Temuan dari penelitian inimenunjukkan bahwa sistem POS memungkinkan manajemen untuk memantau penjualan hariandengan akurat dan secara langsung, sedangkan sistem manajemen stok digital berfungsi efektifdalam mengawasi penggunaan bahan baku, mengurangi pemborosan, dan mencegahpenyalahgunaan. Selain itu, teknologi yang diterapkan memberikan batasan dan panduan kerjayang jelas bagi karyawan, sehingga pengawasan kinerja dapat dilakukan secara objektif.Walaupun demikian, masih terdapat tantangan seperti ketergantungan pada sistem dan perlunyapelatihan untuk karyawan yang belum familiar dengan teknologi. Secara keseluruhan,penerapan teknologi di Gacoan memberikan efek positif terhadap pemantauan kinerja,mempercepat proses pelaporan, meningkatkan keakuratan data, dan meningkatkan efisiensioperasional. Penelitian ini menyumbangkan pemahaman yang penting tentang peran teknologidalam manajemen perusahaan makanan cepat saji di Indonesia.
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN KUALITAS INFORMASI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA MAKASSAR: penelitian kuantitatif nursantia ismail; Samsul Rizal; Ainun Arizah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

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Abstract

This study aims to analyze and test the influence of Responsibility accounting and Quality of Management Information on Managerial Performance at the Regional Drinking Water Company (PDAM) of Makassar City. This study uses a quantitative approach with multiple linear regression analysis methods to test the influencw of independent variables on dependent variables. The sample used was 40 employees using the Saturated Sample Technique. The data obtained were then tested using the Statistical for the social science (SPSS) version 25 application. The results of the study showed that partial accountability accounting had a t count of 3,448 > t table 2,704 with a significance of 0,001 < a significance level of 0,005 which showed that accountability accounting had a positive effect on managerial performance in the makassar city regional drinking water company (PDAM). The quality of management information partially had a t count of 6,753 > t table 2,704 with a significance of 0,000 < 0,005 which showed that the quality of management information had a positive effect on managerial performance in the makassar city regional drinking water company (PDAM).
PENERAPAN AKUNTANSI MANAJEMEN SEBAGAI ALAT PENGAMBILAN KEPUTUSAN DI BOLLY DEPARTEMEN STORE SILA KABUPATEN BIMA Afdatul Ramadhan emi sumiati; Abd Salam; Ainun Arizah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Progress
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.10318

Abstract

This study aims to analyze the implementation of management accounting as a tool supporting managerial decision-making at Bolly Department Store Sila, Bima Regency. The research uses a qualitative case study approach through in-depth interviews, observation, and documentation involving the store owner, operational manager, administrative staff, and warehouse employee. The findings indicate that management accounting plays an important role in planning, cost control, and performance evaluation. Financial and non-financial information—summarized in daily, weekly, and monthly reports—is utilized as the basis for decisions related to product procurement, promotional strategies, workforce allocation, and operational efficiency. Although the recording system remains simple and is mostly conducted using Microsoft Excel, the information produced is relevant, timely, and actively used by management. These results demonstrate that management accounting does not need to be complex but must align with organizational conditions, consistent with contingency theory. This study provides theoretical and practical contributions to the development of management accounting practices among small and medium-sized enterprises in regional areas.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL TELUR AYAM PADA UMKM LAYER DI KECAMATAN MA’RANG KABUPATEN PANGKEP Wahyuningsi; Abd Salam; Ainun Arizah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.11867

Abstract

This study aims to determine whether the calculation of the cost of goods manufactured (COGM) for laying hen eggs is accurate in setting a competitive selling price. The research method used is descriptive research with a quantitative approach, intended to analyze the calculation of production costs in determining the selling price of chicken eggs in Micro, Small, and Medium Enterprises (MSMEs). Data collection was conducted through several poultry farm owners located in Pangkep Regency. The results of the study indicate that the calculation of the cost of goods manufactured (COGM) using the full costing method shows differences in cost efficiency levels among the farms. Cahaya Mandiri Farm has the lowest COGM at Rp33,955 per bundle, while Rahmat Farm records a COGM of Rp38,310 per bundle; both remain below and competitive with the market price of laying hen eggs, which ranges from Rp45,000 to Rp50,000 per bundle. In contrast, Rasyid Farm has the highest COGM at Rp65,850 per bundle, resulting in a selling price of Rp79,020 per bundle based on the cost-plus pricing method, making it less competitive in the market
Co-Authors -, Nilawati Abbas, Ahmad Abd Salam Abd Salam Abdi, Muhammad Nur Afdatul Ramadhan emi sumiati Ahmad Abbas Amiruddin Husni Ansyarif Khalid Arba, Ivan Arisanty Razak, Linda Arsal, Muryani ASHAR, MUH AHSAN ASHAR MUH AHSAN Aulya Muhammad S Ayudina, Rika Darwin, Khadijah Dwi Azzahra Syarif Dyah Rezky Ramadhani Elfhita, Resky Vivi FIKA, HERFIYANTIKA Fuada, Nurul H. Andi Jam'an Inda Sari, Fadlia Indah Syamsuddin Insaniah, Nurul Qalbi Khadijah Darwin Khalid, Ansyarif Khalishah Ulfah Lestari, Sri Indah Lifiah Linda Arisanty Razak Mohamad Ilham MS, Sri Rahayu Muchriana Muchran Muhammad Adil, Muhammad Muryani Arsal Muryani Arsal Neks Triani Nur Diana Nur Hanifa Nurhidayah nursantia ismail Nurul Fuada Nurul Fuada Ramadhan, Nurhalisa Ramly, Ramly Rezky Vivi Elfhita Rini Sulistiyant Rini Sulistiyanti Sam, Rifki Arjuna Samsul Rizal Sasmita Sasmita Septiani, Elya Sintya Kartika Angelina Suci Rahmadani Syahidah Rahmah Wa Ode Rayyani WAHYUNI wahyuni wahyuni Wahyuningsi Waode Lailah Jalil