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All Journal Jurnal Mirai Management Jurnal Akuntansi dan Pajak Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH YUME : Journal of Management FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JISIP: Jurnal Ilmu Sosial dan Pendidikan Didaktik : Jurnal Ilmiah PGSD STKIP Subang Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara Accounting Accountability and Organization System (AAOS) Journal JES (Jurnal Ekonomi STIEP) AJAR (Asian Journal of Accounting Research) (e-Journal) Contemporary Journal on Business and Accounting Jurnal Magister Akuntansi Trisakti Jurnal Mahasiswa Manajemen dan Akuntansi International Journal of Asian Business and Management (IJABM) Amsir Accounting & Finance Journal JFAS : Journal of Finance and Accounting Studies Jurnal Akuntansi, Keuangan dan Audit (JAKA) IECON: International Economics and Business Conference AKRUAL : Jurnal Akuntansi dan Keuangan` IJRE Journal of Golden Generation Abdimas Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
Narasi Dibalik Angka: Analisis Praktik ESG Disclosure dalam Laporan Tahunan Perusahaan BUMN Hana Safitri; Ainun Arizah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2680

Abstract

Penelitian ini bertujuan untuk mengevaluasi praktik pengungkapan Environmental, Social, and Governance (ESG) dalam laporan tahunan dan laporan keberlanjutan pada tiga perusahaan milik negara di Indonesia, yaitu PT Bank Rakyat Indonesia (Persero) Tbk, PT Telkom Indonesia (Persero) Tbk, dan PT Perusahaan Gas Negara Tbk. Studi ini menggunakan metode kualitatif dengan pendekatan analisis isi tematik terhadap dokumen laporan perusahaan selama periode 2021 hingga 2023. Proses analisis dilakukan dengan mengidentifikasi tema-tema utama, pola penyajian informasi, dan strategi komunikasi yang digunakan masing-masing perusahaan dalam menyampaikan aspek ESG. Hasil kajian memperlihatkan bahwa setiap perusahaan memiliki pola narasi ESG yang berbeda sesuai dengan karakteristik industri yang dijalankan. PT Bank Rakyat Indonesia lebih banyak menekankan aspek pemberdayaan sosial dan pembiayaan UMKM, PT Telkom Indonesia berfokus pada transformasi digital berkelanjutan dan efisiensi energi, sedangkan PT Perusahaan Gas Negara mengedepankan narasi tentang transisi energi bersih dan tata kelola rantai pasok. Meskipun telah terjadi peningkatan kualitas pengungkapan ESG dari tahun ke tahun, beberapa tantangan masih ditemukan, antara lain indikasi greenwashing naratif, ketidakseimbangan antar perusahaan, serta belum optimalnya integrasi ESG dalam strategi bisnis jangka panjang. Temuan ini diharapkan dapat menjadi rujukan praktis bagi regulator maupun perusahaan dalam mengembangkan praktik pelaporan keberlanjutan yang lebih akuntabel, otentik, dan adaptif.
Dampak Penarikan Dana Massal oleh Muhammadiyah Terhadap Kinerja dan Reputasi Bank Syariah Indonesia (BSI) Winarti A; Ainun Arizah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2825

Abstract

Penelitian ini bertujuan untuk mengeksplorasi efek pengambilan dana secara besar-besaran yang dilakukan oleh Muhammadiyah terhadap kinerja dan citra Bank Syariah Indonesia (BSI). Kasus ini menarik perhatian Masyarakat karena melibatkan salah satu organisasi Islam terbesar di Indonesia dan bank syariah terkemuka di negara ini. Dengan menerapkan pendekatan deskriptif kualitatif yang didasarkan pada kajian literatur dan data sekunder, penelitian ini memberikan Gambaran tentang kronologi kejadian, reaksi publik serta media, dan efeknya terhadap aspek keuagan serta reputasi BSI. Temuan penelitian menunjukkan bahwa meskipun dampak finansial dan penarikan dana tersebut tergolong sedikit,insiden ini memberikan tekanan pada rasio likuiditas BSI dan menciptakan persepsi negatif di pasar saham, tercermin dari penurunan harga saham BRIS. Di sisi lain, reputasi BSI sebagai Lembaga keuangan syariah mulai diteliti, khususnya terkait dengan keadilan dalam distribusi pembiayaan dan institusi Kerjasama. Penelitian ini memberikan penguatan hubungan antar Lembaga, transparansi dalam pengelolaan dana, serta peningkatan inklusi dalam pembiayaan agar dapat mempertahankan kepercayaan masyarakat dan stabilitas sektor perbankan syariah. Hasil dari penelitian ini diharapkan dapat memberikan rekomendasi dasi bagi BSI, pengawas, dan organisasi Islam dalam Menyusun strategi kemitraan keuangan syariah yang berkelanjutan.
SISTEM AKUNTANSI PENGELOLAAN DANA DESA DI DESA KANAUNGAN KECAMATAN LABAKKANG KABUPATEN PANGKAJENE DAN KEPULAUAN Supiati, Arida; Burhanuddin, Chairul; Arizah, Ainun
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 9, No 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2652

Abstract

Abstract : This study aims to understand and analyze the accounting system for managing village funds in Kanaungan Village, Labakkang Sub-district, Pangkajene and Islands Regency. The research uses a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results show that the accounting system implemented in Kanaungan Village follows existing regulations, such as Minister of Home Affairs Regulation No. 113 of 2014, and utilizes the Village Financial System (Siskeudes) application. The village fund management process includes planning, implementation, administration, reporting, and accountability stages. However, challenges remain, such as limited human resource capacity and lack of technical accounting knowledge. Continuous training and strict supervision are required to enhance the transparency and accountability of village financial management. Keywords: Accounting System, Village Found, Siskeudes, Financial Management
Analysis Before and After the Implementation of PSAK 72 on the Financial Performance of PT Ciputra Development Tbk in 2018-2021 Lestari, Sri Indah; Arizah, Ainun
Amsir Accounting & Finance Journal Vol. 3 No. 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.616

Abstract

This study aims to evaluate the effect of the implementation of PSAK 72 on income recognition as reflected in the performance of the financial company PT Ciputra Development Tbk in 2018-2021, one of the largest property companies in Indonesia listed on the Indonesian stock exchange. PSAK 72 came into effect on January 1, 2020, and significantly changed the company's revenue recognition method from the settlement percentage method to a recognition based on revenue transfer to customers. This study uses a comparative descriptive quantitative approach by analyzing financial ratios: Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) in the 2018-2021 period. The results of the study show that there is a significant change in the recognition of income from these ratios. Once PSAK 72 was implemented, revenue recognition became more conservative but provided greater transparency and assisted stakeholders in decision-making.
Perbedaan Penerapan Whistleblowing System pada Perusahaan Perbankan di Indonesia Dian Sasmita; Ainun Arizah; Nurhidayah Nurhidayah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/q7fxr611

Abstract

Whistleblowing System (WBS) has become an important instrument in strengthening transparency, accountability, and fraud prevention within the banking sector. Variations in implementation quality among state-owned banks indicate that the effectiveness of WBS is influenced not only by the existence of reporting mechanisms but also by governance practices that support their operation. A qualitative approach with a comparative descriptive design was employed to examine the implementation of WBS in four Indonesian state-owned commercial banks: Bank Mandiri, BRI, BNI, and BTN. Secondary data were collected from annual reports, sustainability reports, corporate governance reports, and relevant regulatory documents published during 2022–2024. Data were analyzed using content analysis focusing on reporting channels, whistleblower protection, implementation independence, transparency, and follow-up mechanisms. Findings reveal that all banks have incorporated WBS as part of Good Corporate Governance practices; however, notable differences remain in implementation quality. BNI and BTN demonstrate stronger independence through third-party involvement, while Bank Mandiri shows the highest consistency in report resolution. BRI provides broader reporting access but faces challenges in maintaining reporting consistency. Effective WBS implementation is closely associated with organizational commitment, protection mechanisms, transparency of case handling, and stakeholder trust. These findings highlight that strengthening governance quality is essential for maximizing the contribution of WBS to fraud detection, organizational accountability, and sustainable corporate governance in the Indonesian banking industry.
The Significance of Reporting and Recognition of CSR Expenses: A Study of PT Alamtri Resources Indonesia Tbk Siti Nura&#039;azizah Tompunu; Ainun Arizah; Indriana Indriana
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/g3azz733

Abstract

Corporate Social Responsibility (CSR) has become an essential component of corporate sustainability, particularly in industries with significant social and environmental impacts. Despite the growing practice of CSR reporting, information regarding the recognition and disclosure of CSR expenditures often remains limited and predominantly narrative in nature. An interpretive qualitative approach was employed to examine the meaning embedded in the disclosure and recognition of CSR expenditures within the reporting practices of PT Alamtri Resources Indonesia Tbk. The study utilized document analysis of annual reports and sustainability reports published during the 2022–2024 period. The analysis focused on the presentation of CSR information, the recognition of CSR expenditures, and the broader significance attached to these practices. The findings indicate that CSR activities are disclosed systematically through annual reports, sustainability reports, and digital communication platforms, covering programs in education, economy, health, socio-cultural development, and environmental sustainability. CSR expenditures are presented not merely as operational costs but as social investments intended to generate long-term benefits for both the company and society. The reporting practices also function as instruments for strengthening stakeholder relationships, maintaining organizational legitimacy, and demonstrating corporate accountability. These findings contribute to the understanding of CSR reporting by highlighting the strategic and symbolic dimensions of CSR expenditure recognition beyond its accounting function, particularly within the context of Indonesia’s mining industry.
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 Burhanuddin, Chairul Darwin, Khadijah Dian Sasmita Dwi Azzahra Syarif Dyah Rezky Ramadhani Elfhita, Resky Vivi FIKA, HERFIYANTIKA Fuada, Nurul H. Andi Jam'an Hana Safitri Inda Sari, Fadlia Indah Syamsuddin Indriana Insaniah, Nurul Qalbi Khadijah Darwin Khalid, Ansyarif Khalishah Ulfah Lestari, Sri Indah Lifiah Linda Arisanty Razak Lutfi Andi Abrar Mohamad Ilham MS, Sri Rahayu Muchriana Muchran Muhammad Adil, Muhammad Muryani Arsal Muryani Arsal Neks Triani Nur Diana Nur Hanifa Nurhidayah Nurhidayah 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 Siti Nura&#039;azizah Tompunu Suci Rahmadani Supiati, Arida Syahidah Rahmah Wa Ode Rayyani WAHYUNI wahyuni wahyuni Wahyuningsi Waode Lailah Jalil Winarti A