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PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH SEBAGAI PROSES AKUNTABILITAS PUBLIK (STUDI KASUS KANTOR BADAN PENGELOLA KEUANGAN DAERAH (BPKD) KABUPATEN SIDENRENG RAPPANG) Fatimah, Fatimah; Indrayani, Indrayani
Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

This study aims to analyze and find out the implementation of the Regional Financial Information System as a Public Accountability Process in the Local Government Finance Office (LGFO) in Sidenreng Rappang Regency.The method is used of this research is descriptive qualitative as a gradual cyclical process that begins with the identification of the problem or issue to be studied, after observing and knowing the population that is the subject of the study, then sampling is carried out using the Proportionate Stratified Random Sampling method in determining informants who will be interviewed further to dig deeper about the implementation of Regional Financial Information Systems at the Local GovernmentFinance Office of Sidenreng Rappang Regency. The results showed that the implementation of honesty accountability in terms of being open to the public, there is honesty and not violating the rules. Process accountability, have fulfilled the adequacy of accounting information systems, management information systems and administrative procedures. Program accountability, is very helpful in presenting financial reports appropriately and integration between official in the Sidendeng Rappang Regency so that they can create quality programs that support the strategy to achieve the vision, mission and organizational goals. Policy accountability, has been made and in making decisions a head of official already has a sense of responsibility and concern in carrying out policies in the Local Government Finance Office of Sidenreng Rappang Regency.

EFISIENSI BIAYA PRODUKSI SEBAGAI PENGENDALIAN BIAYA PRODUKSI PADA PDAM KOTA PAREPARE Fatimah, Fatimah; M, Samsiar
Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2019): Economos : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

This study aims to determine how the efficiency of production costs in the Regional Water Supply Company in the City of Parepare, to determine whether controlling the production costs in the Regional Water Supply Company in the City of Parepare is efficient. The sample selection is part of a number of characteristics possessed by the population used for research. Data collection techniques in this study are quantitative. Data collection is carried out as a whole from the existing accounting field in PDAM Kota Parepare. Descriptive analysis is used to describe the drafting system, control system and the factors that influence the realization of production costs in PDAM Kota Parepare. The results of the study stated that the efficiency of production costs as a control of production costs that exist in PDAM Kota Parepare over the past five years has fluctuated. The results of the five-year assessment were in 2013 an efficiency ratio of 101% with inefficient achievement results, in 2014 an efficiency ratio of 107% with inefficient achievement results, in 2015 an efficiency ratio of 88% with quite efficient achievement results, in 2016 an efficiency ratio of 97% with achievement results are less efficient, in 2017 the efficiency ratio is 94% with achievement results less efficient. The inefficient factor of production costs in PDAM Kota Parepare is due to the expenditure of excessively large expenses and very low income. This shows less efficient in controlling production costs, therefore PDAM Kota Parepare must pay more attention to controlling production costs in terms of making decisions to achieve efficient targets.

ANALISIS SISTEM PENGENDALIAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KABUPATEN PINRANG Fatimah, Fatimah
Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2018): ECONOMOS :Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Penelitian ini menganalisis dan mengetahui penerapan sistem pengendalian pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) yang dilakukan oleh Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Pinrang dan menganalisis peran Inspektorat dalam sistem pengendalian pelaksanaan APBD di Kabupaten Pinrang. Metode penelitian ini adalah penelitian deskriptif yang berupaya menggambarkan sistem pengendalian pelaksanaan Anggaran Pendapatan Belanja Daerah.Hasil penelitian ini menyatakan bahwa Sistem pengendalian pelaksanaan Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Pinrang telah sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008, peraturan tersebut mulai diterapkan sejak diterbitkan oleh pemerintah pusat, dan juga peran Inspektorat Kabupaten/Kota dalam pengendalian pelaksanaan Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Pinrang sangat penting, sebab Inspektorat Kabupaten/Kota dapat bersinergi dengan Pemerintah Daerah serta memberikan pembinaan, arahan, serta masukan terhadap pelaksanaan pengelolaan anggaran daerah agar tepat sasaran dan sesuai dengan peruntukannya.

SISTEM PENERIMAAN KAS ATAS PENDAPATAN KLAIM BPJS DAN NON BPJS PADA RSUD A. MAKKASAU KOTA PAREPARE Fatimah, Fatimah; Achmar, Muhammad Nuzul
Economos : Jurnal Ekonomi dan Bisnis Vol 3, No 1 (2020): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

The aims of this research to determine the system of cash receipts on BPJS and non-BPJS claim income and to know the comparison of cash receipts on income on BPJS and non BPJS claims at RSUD A. Makkasau, Parepare City. The data collection techniques in this study are observation, interviews, and documentation. Data analysis techniques used by researchers are qualitative descriptive analysis techniques, quantitative descriptive, and comparative. The results of the researchers' conclusions on the part of the cash receipts system for claim income of BPJS and Non BPJS at Andi Makkasau Regional Hospital of Parepare are already good and the level of comparison between claim income of BPJS and Non BPJS is 72%.

UTILITAS SISTEM ANTRIAN PADA PT. PEGADAIAN (PERSERO) CABANG RAPPANG Fatimah, Fatimah; Arfianty, Arfianty; Agustina, Nelly
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i2.819

This study aims to determine the level of utility queuing system at PT. Pegadaian (Persero) Rappang Branch. The data collection techniques used in this study are interviews and observation. The population used in this study were all customers who came to PT. Pegadaian (Persero) Rappang Branch at 08.00-12.00 and 13.00-15.00. The data analysis technique in this study uses a descriptive method, which is a way of analyzing data by comparing the problem with existing theories, besides that, a formula is also used to solve the queue problem in PT. Pegadaian (Persero) Rappang Branch. The results of calculations using the M/M/S queuing method at PT. Pegadaian (Persero) Rappang Branch applies queue discipline, namely First Come First Server (FCFS). From the results of calculations using the queuing system method with multiple lines (M/M/S), it is known that the probability that there are 0 people in the system (no customers in the system) P0 is 8.78%, while the utility level of pawnshops/busyness P is 68% of the time that does not work. used 32% (empty service hours).

PEMBINAAN LIFE SKILL ANAK MUDA PUTUS SEKOLAH Nasrullah Nasrullah; Fatimah Fatimah

Publisher : Universitas Muhammadiyah Parepare

Pendidikan merupakan hak dan kewajiban setiap warga negara Indonesia sesuai dengan maklumat UUD 1945. Pemerintah juga telah melakukan berbagai terobosan untuk para puta-putri bangsa Indonesia yang ingin terus untuk melanjutkan pendidikannya ke jenjang yang lebih tinggi melalui pembinaan beasiswa berprestasi dan sekolah gratis, mulai dari Sekolah Dasar sampai Sekolah Menengah Pertama bahkan sampai ke Perguruan tinggi. Namun, tidak semua anak muda memiliki minat yang begitu tinggi dalam melanjutkan pendidikannya demi masa depan, beberapa dari mereka justru memililih untuk berhenti dan mencari kerja demi melanjutkan hidup dan membiayai keluarga. Fenomena seperti ini terjadi pada beberapa anak muda yang masih produktif di Dusun Rante Limbong Desa Buntu Barana Kabupaten Enrekang. Mereka memilih untuk tidak melanjutkan sekolah dan memilih untuk tinggal bertani dan melakukan kerja-kerja lainnya. Lucky Ceria 23 Motor Rante Limbong merupakan salah satu bengkel yang bekerjasama untuk membina para anak muda tersebut agar memiliki keterampilan. Bengkel ini berperan sebagai mentor yang membekali mereka dengan keterampilan menganalisis permasalahan pada motor dan melakukan perbaikan sesuai dengan tingkat kerusakannya. Pada pelatihan tersebut, para anak muda terlebih dahulu diberikan pembekalan dan pengetahuan awal tentang motor dan berbagai permasalahannya. Setelah itu, mereka langsung terjun ke praktik dan didampingi oleh para tentor yang telah professional dibidangnya. Setelah 3 bulan pelatihan, anak muda putus sekolah tersebut sudah mampu menyelesaikan permasalahan yang terjadi dan mereka sudah mampu berpenghasilan melalui kegiatan tersebut.

The Effect of Inflation and Currency Exchange Rates on Stock Price of Cigarette Sub-Sector on the Indonesia Stock Exchange Arfianty Arfianty; Fatimah Fatimah; Selfy Maulidya
UNEJ e-Proceeding 2021: International Conference on Management, Business, and Technology (ICOMBEST) 2021
Publisher : UPT Penerbitan Universitas Jember

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

This research aims to determine the relationship between the level of inflation and the Rupiah exchange rate against the US Dollar to share prices partially and simultaneously in the cigarette sub-sector listed on the Indonesia Stock Exchange. This study uses a quantitative approach to data testing, descriptive analysis between variables and, verification analysis to test and determine the magnitude of the influence of the variable between inflation and currency exchange rates on HM Sampoerna TBK's cigarette sub-sector share prices on the Indonesia Stock Exchange for the 2017-2019 period. The research conclusion based on testing obtained for the significance value of inflation on stock prices is 0.434> 0.05, so it can be concluded that H1 is rejected, which means that there is no significant effect of inflation on stock prices. It was known that the significance value for currency exchange rates on stock prices is 0.000 < 0.05. So it can be concluded that H2 is accepted, which means there is a significant influence between currency exchange rates on stock prices. The coefficient of determination (R2) of the inflation and exchange rate variables can explain the share price of 75.3%. Keywords: Currency Exchange Rates, Inflation, Share Prices.

SISTEM ANGGARAN BERBASIS KINERJA PADA UNIVERSITAS MUHAMMADIYAH PAREPARE Fatimah; Hasdiana; Arfianty; Mulia Mustika
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Performance-based budgeting emphasizes more on the utilization of available funds to achieve optimal results. Performance-based budgeting is oriented toward organizational output and is closely related to the vision, mission, and strategic plans of the organization, for example, the University Muhammadiyah of Parepare, so this study aims to determine the implementation of a performance-based budgeting system at the University of Muhammadiyah Parepare. The data collection techniques used in this research are interviews, documentation, and observation. Informants in this study were the Head of the Bureau and several exchequers of the University of Muhammadiyah Parepare. The data analysis technique in this study used descriptive qualitative analysis. The implementation of performance-based budgeting at the University of Muhammadiyah Parepare has been going quite well. However, in the implementation of its activities there are still obstacles, such as the budget that has been planned but has not been realized. This budget is not only based on what is spent, as is the case in the traditional budget system, but is also based on certain objectives/plans whose implementation needs to be prepared or supported by an adequate budget and the use of these costs must be efficient and effective. The implementation of performance-based budgeting at the University of Muhammadiyah Parepare consists of four indicators, namely the planning/budget preparation stage, the budget implementation stage, the reporting and budget evaluation stages

Analysis Of Economic Growth and Income Disparity Of Grdp Per Capita Regencies/Cities In South Sulawesi Province In 2016-2020 Muhammad Hatta; Fatimah Fatimah; Nirmah Amir
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

This study aims to determine the classification of economic growth and the disparity in GRDP income per capita regencies/cities in South Sulawesi Province. The type of research used in research is the research of case studies with a quantitative descriptive approach. The data processed is secondary data obtained from the Central Statistics Agency of South Sulawesi Province in 2016–2020. The analytical methods used are the class typology for grouping economic growth and the Williamson Index for measuring development inequality. The results of this study show that the classification according to Klassen Typology which is included in the fast-growing and fast-growing areas is Pinrang Regency and Makassar City, the rapidly developing areas are Selayar Regency, Bantaeng Regency, Jeneponto Regency, Takalar Regency, Gowa Regency, Sinjai Regency, Barru Regency, Bone Regency, Soppeng Regency, Luwu Regency, Tana Toraja Regency, North Luwu Regency, North Toraja Regency and Palopo City, The developed but depressed areas are Maros County, Pangkajene and Islands Regency, Wajo County, East Luwu County, and Parepare City. Then, the relatively underdeveloped areas are Bulukumba Regency, Sidenreng Rappang Regency, and Enrekang Regency. The average level of inequality of the Williamson Index in the period in 2016-2020 in regencies/cities in South Sulawesi Province was 0.621.

ANALISIS SISTEM INFORMASI AKUNTANSI PRODUK PADA PT. PERTANI (PERSERO) KABUPATEN SIDENRENG RAPPANG Fatimah Fatimah; Rasdiana Rasdiana
Journal AK-99 Vol. 1 No. 2 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi produk pada PT. Pertani (Persero) Kabupaten Sidenreng Rappang. Masalah yang diangkat dalam penelitian ini adalah apakah sistem informasi produk sudah diterapkan oleh PT. Pertani (Persero) Kabupaten Sidenreng Rappang. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara dan dokumentasi. Adapun analisis yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian dapat diketahui bahwa penerapan sistem informasi akuntansi produk pada PT. Pertani (persero) Kabupaten Sidenreng Rappang belum dianggap efektif karena belum memenuhi berbagai karakteristik sistem informasi terdapat 5 (lima) karakteristik sistem informasi akuntansi yang sudah sesuai dengan teori Marshall dan Steinbart yaitu karakteristik relevan, reliable, lengkap, tepat waktu dan dapat diverifikasi, sedangkan 2 (dua) karakteristik sistem informasi akuntansi lainnya yaitu dapat dipahami dan dapat diakses belum sesuai dengan teori.

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