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All Journal SELAMI IPS Gema Pendidikan Jurnal Wahana Kajian Pendidikan IPS Jurnal Online Program Studi Pendidikan Ekonomi Jurnal Akuntansi Kompetif Bulletin of Economic Studies (BEST) Arus Jurnal Sosial dan Humaniora Accounting: Jurnal Pendidikan Akuntansi JURNAL ECONOMINA SWARNA Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Jurnal Ekonomika Manajemen Dan Bisnis SWARNA: Jurnal Pengabdian Kepada Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat
La Ode Turi
Universitas Sembilanbelas November Kolaka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2021 -2023 Yustisia, Wa Ode Debi; Turi, La Ode; Nichen, Nichen
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2733

Abstract

This study aims to examine the effect of leverage and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses a quantitative approach. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the IDX for the 2021-2023 period. The analytical method used is multiple linear regression analysis using SPSS Version 23. The findings indicate that leverage does not have a substantial impact on company value, as evidenced by a significance value of 0.599 (>0.05). Profitability significantly influences Firm Value, as indicated by a significance value of 0.000 (<0.05). Both Leverage and Profitability substantially affect Firm Value, as evidenced by a significance value of 0.000 (<0.05). An R value of 0.979 signifies a robust positive correlation between the independent variables (Leverage and Profitability) and the dependent variable (Firm Value). This means that the independent variables have a correlation of 97.9% with Firm Value. The R-square value of 0.959 indicates that Profitability contributes 95.9% to the variance of Company Value, and the remaining 4.1% is due to external variables
ANALISIS KINERJA KEUANGAN DESA POLENGA KEC. WATUBANGGA KAB. KOLAKA TAHUN 2021-2023 L, Agustina; Turi, La Ode; Surianto, Surianto
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2830

Abstract

This investigation is designed to assess the financial status of Desa Polenga, Watubangga District, Kolaka Regency in 2021–2023. This research uses a quantitative descriptive method with a village financial ratio analysis approach which includes the independence ratio, effectiveness ratio, and efficiency ratio. The data used are the realization reports of the Village Revenue and Expenditure Budget (APBDes) for 2021–2023. The results of the study show that the financial independence ratio of Desa Polenga increased every year, but it is still in the low to moderate category, which means that the village still has a fairly high dependence on transfer funds from the central and regional governments. The effectiveness ratio shows a fairly effective to effective category, which means that the village government is able to realize revenue in accordance with the targets that have been set. Meanwhile, the efficiency ratio shows a value close to 100% and fluctuates, which indicates that the use of the budget is relatively high compared to the revenue received, and in 2022 a budget deficit occurred. Overall, the financial performance of Desa Polenga shows fairly good progress, especially in terms of effectiveness and increasing independence, but efforts are still needed to improve efficiency and optimize Village Original Revenue in order to reduce dependence on transfer funds.
ANALISIS SISTEM AKUTANSI PENGGAJIAN PADA UD. RAHMAT JAYA ABADI DI KEL. INDUHA, KEC. LATAMBAGA, KAB. KOLAKA Indar. B, Windi Ratu; Turi, La Ode; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2856

Abstract

This study aims to (1) analyze the payroll system and procedures implemented at UD. Rahmat Jaya. The analysis process is carried out through the stages of reading, reviewing, and understanding the data by following the analysis model of Miles and Huberman (2010). The payroll accounting system at UD. Rahmat Jaya Abadi is structured based on monthly salary payments made every 31st. The procedure has five main pillars in the operation of this system, namely the personnel function and time recording managed by the secretary, and three other functions, preparation of payroll, accounting, and finance, all of which are the responsibility of the treasurer. The documentation implemented in the payroll process consists of four main types of documents, namely salary change documents, payroll lists, payroll recaps, and payroll envelopes. Of the eight documents that should be implemented in the payroll system, only four of them are used routinely. This condition indicates a weakness in the internal control system, especially in the supervision of the employee attendance recording process which is still carried out manually by the secretary. This manual recording creates the potential for errors and data manipulation, and causes the information processing process to be less efficient. Furthermore, there is no clear separation of duties between accounting and finance functions, as both are carried out by the same treasurer. This has the potential to impact the accuracy, integrity, and transparency of payroll data.
ANALISIS EFEKTIVITAS PENGELOLAAN KAS DI TOKO IRSA SANGALLA KABUPATEN TANA TORAJA Dewi Pasongli; La Ode Turi; Sasmita Nabilah Syahrir
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2864

Abstract

This research aims to determine the extent to which cash management is effectively implemented at Irsa Store S angalla, Tana Toraja Regency, as well as to identify the factors influencing its implementation. Effective cash management is a crucial factor in supporting the smooth operation and sustainability of businesses, especially for small enterprises with high transaction volumes.The research employed a qualitative method with a descriptive approach. Data collection techniques included interviews, observations, and documentation studies of financial records and transaction evidence from the store. The data obtained were analyzed based on the elements of cash management effectiveness according to Romney & Steinbart, which include cash planning, cash recording, and cash control.The results showed that the effectiveness of cash management at Irsa Store Sangalla is still not optimal. Cash planning is not conducted in a structured manner, cash recording has shortcomings in accuracy and completeness, and cash control is weak due to the lack of segregation of duties and non-standardized procedures. Nevertheless, the store has implemented several good practices, such as using digital systems for transactions and conducting regular cash reconciliations, enabling the business to maintain operational continuity and meet daily funding requirements.
Co-Authors ., Nichen Abdullah Igo BD Abdullah, Muh Syafa Ahiri, Jafar Aldoko, Wisnu Ali Djamhuri Amir, Wanda Gistarini Andi Iswan Muharram Andi Muharram Andriani, Lila Angraeni, Fitri Ardinal Ardinal Arnadi Chairunnas Asriyana, Desy Aswari, Zal Aziza Naha’wan Dewi Pasongli Halim, Muliha Hamsiani, Hamsiani Hikmawati Ihsan, Diantiffany Ildayanti, Ildayanti Ilham, Surianto Indar. B, Windi Ratu Jumriani, Jumriani Junisba, Junisba Kartomo L, Agustina La Dunifa LA TAENA Meilan Anjasari Muharram, Andi Iswan Murniati Murniati . Murniati Murniati Neli, Neli Niar Astaginy Nichen, Nichen Novthafia, Mitha Pendais Hak Pracita, Sriayu Ramly, Ramly Rivat, Rivat Riza, Anjeli Rizal Rizal Samiruddin, Samiruddin Sapriyadi Sari, Muspita Sasmita Nabilah Syahrir Sastra, Annisa Dea Selfiana, Selfiana Sriayu Pracita Surdin Surdin Surianto Ilham Surianto Surianto Syahrir, Sasmita Nabila Yustisia, Wa Ode Debi