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All Journal J-MACC : Journal of Management and Accounting Patria Artha Journal of Accounting Dan Financial Reporting Celebes Journal of Community Services
Hanafie, Hadriana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAN EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR Ramadhan, Arma Mulawaty; Mahyuddin, Masriani; Hanafie, Hadriana
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.6395

Abstract

In the business world, auditors are often considered to be deviating from moral activity because their ethics and obligations as professionals are not implemented properly. The role and responsibility of the auditor to the public interest is really the basis for the existence of the profession of auditor. The ethics of the profession has a significant influence on decision-making for the auditor. In addition to ethics in the profession, an accountant is also required to have good emotional intelligence. Emotional intelligence (EQ) is the ability of a person to regulate his or her emotional life, maintain emotional alignment and expression through self-awareness skills, self-control, self motivation, empathy and social skills. The study aims to test and analyse evidence on the influence of professional ethics and emotional intelligence on decision-making for auditors. This research uses a survey method using primary data obtained from the questionnaire. The population in this study is the entire auditor who works at the office of the Financial Supervisory Authority and Development of the South Sulawesi Representative. The sample in the study consisted of 61 auditors consisting of 32 male and 29 female respondents. Analysis of research data using double linear regression analysis with SPSS program version 26. The results of this study show that professional ethics has a positive and significant influence on decision-making for auditors, emotional intelligence has a negative and significant impact on decision making for auditors.
ANALYSIS OF RECEIVABLES FOR PROFITABILITY AT SAHID JAYA HOTEL INTERNATIONAL, TBK IN THE INDONESIA STOCK EXCHANGE Hanafie, Hadriana
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 2 (2018): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v2i2.175

Abstract

ABSTRACTThe research objectives are: 1) To find out and analyze the receivable turnover rate andprofitability value at Sahid Jaya International Hotel, Tbk on the Indonesia Stock Exchange.Data sources are secondary data which is data obtained from Sahid Jaya International, Tbk Hotel documents on the Indonesia Stock Exchange in the form of financial financial statementsin the form of financial position reports and comprehensive income reports.The results of the research show that 1) the accounts receivable turnover of Sahid JayaInternational, Tbk hotels in the Indonesia Stock Exchange is in good condition. The results ofthe analysis on the activity ratio include increasing receivable turnover, 2) The averagecollection age of accounts receivable showing the accounts of Sahid Jaya International, Tbk inthe Indonesia Stock Exchange in 2016 to 2017 is in a good condition because it has decreasedevery year and accelerate receivables into company cash, and 3) The results of the analysis onprofitability ratios show that the profitability conditions of Sahid Jaya International, Tbk Hotelsin the Indonesia Stock Exchange in 2016 to 2017 have increased every year, this means thecompany has succeeded in obtaining profit.
Pelatihan Kewirausahaan Kelompok Wanita Tani Ujung Tanah Desa Padanglampe melalui Diversifikasi Produk dan Pemasaran Hanafie, Hadriana; Haris, Abdul; Mahyuddin, Masriani; Kusuma Dewi, Yohana Sutiknyawati; Vitri Indrawati, Urai Suci Yulies; Komariyati, Komariyati
Celebes Journal of Community Services Vol. 4 No. 2 (2025): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

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Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Padanglampe, Kab. Pangkajene dan Kepulauan. Mitra pada kegiatan ini adalah Kelompok Wanita Tani Ujung Tanah memiliki potensi besar dalam mendorong pembangunan ekonomi lokal, namun sering kali menghadapi keterbatasan akses terhadap pelatihan, modal, teknologi dan pendampingan usaha. Tujuan kegiatan ini adalah untuk mengembangkan model pengelolaan usaha tani ubi jalar yang terintegrasi antara produksi dan pemasaran untuk meningkatkan kesiapan petani menghadapi bencana, diversifikasi olahan pangan serta daya saing di pasar, guna mendukung ketahanan pangan dan kesejahteraan ekonomi keluarga petani. Kegiatan ini dirancang dalam beberapa tahapan yaitu identifikasi potensi lokal, pelatihan dasar kewirausahaan dan pasca panen, serta simulasi dan pendampingan ide bisnis. Metode evaluasi dilakukan melalui pre-test dan post-test, observasi dan wawancara partisipasi. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai konsep kewirausahaan dan pasca panen serta munculnya beberapa beberapa ide usaha berbasis potensi lokal seperti produk olahan pertanian. Kegiatan ini memberikan dampak positif terhadap motivasi dan kesiapan kelompok wanita tani untuk memulai usaha mandiri serta membuka peluang pembentukan ekosistem wirausaha Wanita yang berkelanjutan di Desa Padanglampe.
Co-Authors Abdul Haris Komariyati Komariyati Mahyuddin, Masriani Ramadhan, Arma Mulawaty Vitri Indrawati, Urai Suci Yulies Yohana Sutiknyawati Kusuma Dewi