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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Jati: Jurnal Akuntansi Terapan Indonesia AKTSAR: Jurnal Akuntansi Syariah Owner : Riset dan Jurnal Akuntansi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Ilmiah Manajemen Ubhara Quantitative Economics and Management Studies Jurnal Akuntansi dan Governance Journal of Governance, Taxation, and Auditing Journal of Applied Accounting International Journal of Economics, Management and Accounting Akuntansi: Jurnal Riset Ilmu Akuntansi Accounting Studies and Tax Journal Studia Ekonomika Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer
Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Kinerja Keuangan PT Industri Jamu dan Farmasi Sido Muncul,TBK Periode 2017-2021 Haris, Nurhayati; Alfrianti, Alda; Yamin, Nina Yusnita; Natsir, Muhammad; Usman, Ernawaty; Kamase, Haryono Pasang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1862

Abstract

The purpose of this research is to describe and analyze the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021. The research method used is quantiative descriptive, using financial ratio analysis and trend analysis. The research data used is financial reports. The results of reseacrh on financial ratio analysis show the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the 2017-2021 periode as a whole is in goos condition except for the receivable turnover ratio which has experienced an increase which shows that the company is not good at managing it’s receivable. The results of the trend analysis show that the financial performance of PT  Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021 tends to decrease in terms of current ratio, cash ratio, dan receivables turnover.The debt to asset ratio and debt to equity ratio are experiencing an increasing trend, this condition is not good because the company debt burden is increasing every year. Total asset turnover, net profit margin, and return on investment tend to increase, indicating better managemen of total assets. So that company gets better profits every year. Keywords: Finacial Performance, Liquidity, Activity, Solvency, Profitability
The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia Yopi Loves; Andi Chairil Furqan; Nina Yusnita Yamin; Muhamad Iqbal
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1080

Abstract

This research analyzes the impact of budgeting realization on regional functions on the probability of re-election of incumbents in Indonesia in 2014-2020 with a final sample size of 3,440 observations. Through a probit regression analysis approach and case studies in several regions in Indonesia, this research explores the relationship between the size of budget realization for certain functions in the region and the chance of the incumbent returning in the general election. The results of the research show that there is a significant positive and negative correlation between the realization of budgeting for the functions of education, public facilities, and regional culture and tourism and the level of incumbent re-election. These findings highlight the role of budget realization in influencing public perceptions of incumbent performance and regional head election strategies in maintaining their position. The implication of these findings is the need for a deeper understanding of the dynamics of budget politics at the local level as well as the need to ensure transparency and accountability in the use of public budgets to minimize the potential for misuse for political interests. Researchers are expected to be able to analyze further the factors that can influence the incumbent's re-election. Keywords: Regional Function Budget, Regional Head Election, Regional Government, Incumbency
Laju Pertumbuhan, Efektivitas, dan Kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Sigi Periode 2019-2023 Fathia Fathia; Dwi Farradilla; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Studia Ekonomika Vol. 23 No. 1 (2025): Januari: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i1.276

Abstract

This study aims to determine the growth rate of effectiveness and contribution of regional levies to the original regional income of Sigi Regency during the 2019-2023 period. The method used in this study is descriptive with a quantitative approach. The results of this study indicate that the growth rate of Regional Retribution of Sigi Regency during the 2019-2023 period falls into the unsuccessful criteria with an average percentage of 29.69 percent, and the percentage continues to fluctuate, which in 2019 to 2021 decreased but increased again in 2022 to 2023. The highest growth rate percentage only reached 127.56 percent in 2023, and the lowest was -12.84 percent in 2020. Meanwhile, the effectiveness of regional retribution revenue of Sigi Regency for the 2019-2023 period continues to fluctuate, with an average percentage of 88.44 percent which falls into the fairly effective criteria. The highest percentage of effectiveness reached 100.83 percent in 2020 and the lowest percentage reached 71.78 percent in 2022. And the contribution of regional levies to PAD Sigi Regency for the 2019-2022 period falls into the very low criteria with an average percentage of 03.81 percent. The highest percentage of contribution only reached 07.64 percent in 2023, and the lowest percentage was only 02.05 percent in 2023, so the author hopes that the Sigi Regency Government will be able to increase its Regional Retribution revenues again.
MENAKAR KEPERCAYAAN PUBLIK: ANALISIS PERSPEKTIF MASYARAKAT TENTANG TRANSPARANSI, PARTISIPASI, DAN KEJELASAN SASARAN ANGGARAN Indah Lingtias; Nina Yusnita Yamin
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.476

Abstract

Kenaikan alokasi dana desa memicu dilema, antara peluang kemajuan desa diiringi potensi penyimpangan pengelolaan keuangan desa. Penelitian ini mengkaji perspektif masyarakat tentang transparansi, partisipasi, dan kejelasan sasaran anggaran. Melalui kuesioner kepada 302 masyarakat Desa Sinorang di Kabupaten Banggai Provinsi Sulawesi Tengah sebagai responden yang ditentukan secara purposive. Penelitian ini menemukan pengaruh positif dan signifikan Transparansi, Partisipasi, dan Kejelasan Anggaran terhadap perspektif masyarakat. Hasil penelitian ini menunjukkan bahwa semakin mudahnya akses informasi anggaran, semakin besar keterlibatan masyarakat dalam kegiatan pengelolaan keuangan desa, dan semakin jelas sasaran anggaran, semakin positif pula pandangan masyarakat. Temuan ini menegaskan pentingnya akuntabilitas dan partisipasi dalam pengelolaan dana desa, membuka jalan bagi pemerintah desa dalam mengelola keuangan desa yang transparan, partisipatif, dan akuntabel. penelitian ini berimplikasi terhadap pengembangan teori agensi dan praktik new public management di sektor publik, khususnya di organisasi pemerintah.
DAMPAK DANA TRANSFER DAN FLYPAPER EFFECT PENDAPATAN ASLI DAERAH PADA BELANJA MODAL DI KABUPATEN/KOTA SE-SULAWESI TENGAH Nuzul Sania; Nina Yusnita Yamin; Selmita Paranoan; Andi Ainil Mufidah Tanra
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.487

Abstract

Desentralisasi fiskal di Indonesia bertujuan untuk memanjukkan kesejahteraan masyarakat melalui belanja daerah termasuk belanja modal. Namun realitanya, dana transfer dari pemerintah pusat masih menjadi sumber utama oleh daerah. Penelitian ini mengkaji pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap belanja modal di Kabupaten/Kota se-Sulawesi Tengah selama periode tahun 2018 – 2022. Penelitian ini menggunakan metode sensus dengan 65 sampel, yakni keseluruhan  Kabupaten/Kota di Sulawesi Tengah. Data sekunder yakni Laporan Realisasi Anggaran APBD di peroleh melalui BPK perwakilan Sulawesi Tengah. Teknik analisis data memakai regresi linier berganda. Hasil penelitian memperlihatkan bahwa PAD dan DAK berpengaruh positif dan signifikan terhadap Belanja Modal. Artinya, bahwa peningkatan PAD dan DAK, semakin tinggi pula Belanja Modal. Namun, DAU tidak memberikan pengaruh secara signifikan. Hal ini memperlihatkan adanya fenomena Flypaper effect, di mana peningkatan DAU tidak mendorong peningkatan belanja modal secara proporsional. Penelitian ini berimplikasi pada upaya memaksimalkan sumber-sumber pendapatan daerah dan pemenuhan belanja modal menjadi penting untuk mencapai kemandirian keuangan, tanpa ketergantungan pada dana transfer dari pemerintah pusat.
Accounting Reality Behind Waste Scales Paranoan, Selmita; M. Yusuf, Rolland; Yamin, Nina Yusnita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24902

Abstract

This research is based on the rampant scattering of waste, which is no longer considered valuable, so it ends up in landfills. This research focused on the accounting reality of the waste business in the Kawatuna landfill area. This research used a qualitative method with an ethnomethodology approach and data collection techniques in the form of observation, interviews, and documentation to observe the professional behavior of waste pickers and collectors in practicing waste transactions. The results showed that accounting practices in waste transactions support sustainable business relationships in the Kawatuna landfill area. Mutual trust is the main key to building a waste business with the recognition of waste as a valuable asset. The practice of debt and credit that occurs supports simple accounting practices in the waste business. This finding is relevant to the concept of circular economy; the application of the concept supports business processes that involve economic, environmental, and social spheres in forming sustainable businesses.
Pengaruh Harapan Kerja, Persepsi, Karakteristik Pribadi terhadap Minat Mahasiswa Memilih Jurusan Akuntansi di Universitas Tadulako Moh Noviar Lawasa; Nurhaniva A; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2892

Abstract

This study aims to determine and analyze the effect of job expectations, perceptions, personal characteristics on student interest in choosing an accounting major at Tadulako University. This type of research uses descriptive quantitative,. Data collection methods by distributing questionnaires to respondents. The population of this study amounted to 225 active students of class 2021 and 252 active students of class 2022, the number of samples taken was 82 respondents. The analysis method used is multiple linear regression method with the help of SPSS for windows version 25.0. The results showed that work expectations affect student interest in choosing an accounting major, perceptions have no effect on student interest in choosing an accounting major, personal characteristics affect student interest in choosing an accounting major.
Corruption Prevention: Government Internal Control System and Organizational Culture as Moderation Rusli, Riswandi; Yamin, Nina Yusnita; Kamase, Haryono Pasang; Betty, Betty
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pshys616

Abstract

This study examines and analyzes the effect of government internal control systems and organizational culture interaction on corruption prevention. This research was conducted in village governments in Marawola, Dolo, and Sigi Biromaru sub-districts, Central Sulawesi, involving 150 village government officials as respondents. This research uses quantitative methods with primary data in the form of questionnaires. SmartPLS 4.0 was used as an analysis tool. The results found that a strong internal control system, as indicated by a healthy control environment and regular monitoring activities, is effective in preventing corruption. An organizational culture that emphasizes open communication and information is proven to strengthen corruption prevention efforts. However, the results of this study also show that an organizational culture that does not support the separation of duties and authorities will weaken corruption prevention efforts. These findings suggest that building a strong system is not enough, it is important to build a culture that supports transparency and accountability.
Sustainability Kelompok Bisnis Kerajinan Kapuk Di Desa Dalaka Melalui Strategi Patronage Jamaluddin Jamaluddin; Nina Yusnita Yamin; Jurana Nurdin; Supriadi Laupe; Abdul Pattawe; Nurhayati Haris
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 4: November 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i4.946

Abstract

Pengabdian  ini bertujuan untuk membangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Startegi ini sangat dibutuhkan para mitra sebagai upaya pemulihan demi keberlanjutan bisnis yang harus dilakukan para mitra di masa pandemi Covid-19. Pelaksanaan program pengabdian ini akan dilaksanakan selama 1 bulan. Program ini akan dilakukan oleh 6 (enam) orang dosen dengan kolaborasi kepakaran pada 4 bidang. Bidang tersebut di antaranya bidang akuntansi manajemen, akuntansi keuangan, manajemen pemasaran dan  sistem informasi serta 1 mahasiswa di bidang manajemen pemasaran dan akuntansi. Transfer iptek ke mitra dilakukan melalui penyuluhan dalam tiga bentuk, yaitu penyajian materi, demo, dan pendampingan. Kegiatan penyuluhan ini disambut antusias oleh para pengrajin kapuk dan berharap dapat dilakukan secara intens di desa mereka karena telah memberikan insight. Penyuluhan ini memberikan insightbaik bagi pengabdi maupun peserta. Hal ini dikarenakan pengabdi dapat melihat langsung berbagai permasalahan yang dihadapi oleh para pengrajin, terlebih di masa pandemi Covid-19 ini.  Hasil pengabdian ini menunjukkan perlunya dilakukan bimbingan secara teknis dalammembangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Kapuk Craft Business Group Sustainability In Dalaka Village Through The Patronage Strategy This service aims to generate and develop the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners. This strategy is urgently needed by partners as a recovery effort for business sustainability that must be carried out by partners during the Covid-19 pandemic. The implementation of this service program will be carried out for 1 month. This program will be carried out by 6 (six) lecturers with collaboration of expertise in 4 fields. These fields include management accounting, financial accounting, marketing management and information systems and 1 student in marketing management and accounting. The transfer of science and technology to partners is carried out through counseling in three forms, namely material presentation, demonstration, and mentoring. This outreach activity was enthusiastically welcomed by the kapok craftsmen and hoped that it could be carried out intensely in their village because it had provided insight. This counseling provides insight for both devotees and participants. This is because servants can see firsthand the various problems faced by craftsmen, especially during this Covid-19 pandemic. The results of this service indicate the need for technical guidance in generating and developing the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners.
PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA Chalarce Totanan; Arista Arista; Nina Yusnita Yamin; Muhammad Ikbal Abdulllah; Muliati Muliati; Rahayu Indriasari
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3065

Abstract

Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.
Co-Authors Abdul Pattawe Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Afdhal, Muhammad Alfrianti, Alda Amalia Putri, Amalia Andi Chairil Furqan Annisa, Andi Nur Arista Arista betty betty Dwi Farradilla Ernawaty Usman Fathia Fathia Gollah, Shery Natalia Gunarsa, Arif Haryono Pasang Kamase Indah Lingtias Jamaluddin Jamaluddin Kevin kevin Latifah Sukmawati Yuniar M. Yusuf, Rolland Masruddin Meldawati , Lucyani Mile, Yuldi Moh Noviar Lawasa Muhamad Iqbal Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Iqbal Muhammad Natsir Muliati Muliati Mustamin Mustamin Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa Nuzul Sania PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rafida, Rafida Rahayu Indriasari Rahayu Indriasari Rahma Masdar Ridwan, Ridwan Riska Riska Rusli, Riswandi Satriani Satriani Selmita Paranoan Stesya Orhizha Anandita Supriadi Laupe Tandju, Firmansyah Tanra, Andi Ainil Mufidah Totanan, Chalarce Usman, Ernawati Yopi Loves Yulfani Yulianti Yulianti Yunitha Dwiyanti