p-Index From 2021 - 2026
9.201
P-Index
This Author published in this journals
All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Public Health of Indonesia Jurnal Hutan dan Masyarakat English and Literature Journal JOURNAL OF APPLIED LINGUISTICS AND LITERATURE Sainmatika: Jurnal Ilmiah Matematika dan Ilmu Pengetahuan Alam AIJER: Algazali International Journal Of Educational Research Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Jurnal Ilmiah Farmako Bahari JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Administrasita' Nobel Management Review PROFICIO: Jurnal Pengabdian Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Arus Jurnal Sosial dan Humaniora Jurnal Multidisiplin Madani (MUDIMA) International Journal of Humanities Education and Social Sciences DIKSAINS : Jurnal Ilmiah Pendidikan Sains Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) KAGANGA KOMUNIKA: Journal of Communication Science International Journal Of Economics Social And Technology Haga: Jurnal Pengabdian Kepada Masyarakat International Journal of Business and Applied Economics (IJBAE) Jurnal Mutiara Pendidikan Teknovokasi : Jurnal Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) West Science Accounting and Finance Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Lunggi Journal Metathesis: Journal of English Language, Literature, and Teaching Jurnal Manajemen, Akuntansi dan Bisnis Journal of Applied Linguistics and Literature Business, Accounting and Management Journal JLE: Journal of Literate of English Education Study Program Jurnal Penelitian Sains dan Kesehatan Avicenna Pangale Journal of Forestry and Environment DISCOURSE : Indonesian Journal of Social Studies and Education Macca: Science-Edu Journal IPSSJ PESHUM Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen Dan Kewirausahaan Pinisi: Physics Journal
Claim Missing Document
Check
Articles

Keanekaragaman Jenis Mangrove Di Kawasan Hutan Mangrove Di Desa Mirring Polewali Mandar Nirwana; Bulan, Rita; Rusmidin
Pangale Journal of Forestry and Environment Vol 4 No 1 (2024): Pangale
Publisher : Program Studi Kehutanan Fakultas Pertanian dan Kehutanan Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/pangale.v4i1.3917

Abstract

This study aims to determine the types of mangroves that grow in the Mirring Village Mangrove Forest Area Polewali Mandar Regency and Know the diversity of mangrove plant species that thrive in Mirring Village Polewali Mandar Regency. The population in this study are mangroves that grow in the Mirring Village mangrove forest area. The sample in this study was all types of mangroves in the Mirring Village mangrove forest area. This research uses quantitative methods. Data collection uses the striped path method, which combines the transect method with the plot method. Data analysis was done by calculating the composition of vegetation types and ecological indices of mangrove forests The results showed that the types of mangroves found in Tappina Hamlet Mirring Village there are 9 types namely Sonneratia alba, Rizhopora Stylosa, Xylocarpus muloccesnsis, Bruguiera gymnorrhiza, Rhizopora mucronata, Rhizophora apiculata, Bruguiera Parviflora, dolichandrone spathacea, excoecaria agallocha. Mangrove species diversity level showed moderate species diversity including trees 1.41, saplings 1.58 and seedlings 1.59. Keywords: Mangrove, Diversity, Polewali.
The Effect of the Covid-19 Pandemic on Financial Profitability at the Balo' Ta Savings and Loan Cooperative Pangraran, Fisca Mawa; Haliah; Nirwana
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.8415

Abstract

This research aims to ascertain and evaluate the profitability of financial statements pertaining to the Balo ‘Ta Savings and Loan Cooperative for the period 2019-2021, both prior to and throughout the COVID-19 pandemic. Research findings and data analysis indicate that the financial profitability of the Balo ‘Ta savings and loan cooperative has fluctuated between increasing and decreasing in response to the COVID-19 pandemic. The profitability of cooperatives is assessed through the utilization of return on equity, return on assets, net profit margin, and operating profit margin metrics. In contrast, the gross profit margin exhibited a decline over the course of 2019 to 2021.
Transparency and Accountability in Public Financial Reporting: Implementation and Challenges in the Digital Era: A Systematic Literature Review Panggeso, Anastasia Gloria; Nirwana; Haliah
International Journal of Business and Applied Economics Vol. 3 No. 6 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i6.11875

Abstract

Government agencies are tasked with carrying out government operational activities. Transparency and public accountability are very important to prevent fraud that is detrimental to the country. For this reason, a system is needed that is able to increase optimal performance. Transparent and accountable financial management is the key to realizing good governance. Digital technology supports transparency in government reporting. Public sector accounting systems play an important role in providing relevant and reliable information, helping government institutions to be accountable for their performance to the public. The implementation of public sector accounting is expected to increase transparency, accountability and better decision making. This research highlights the importance of integrating public sector accounting to strengthen accountability and transparency in government organizations.
The Effect of Good Governance on The Financial Statements Quality Nirwana; Darmawaty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.594

Abstract

This study aims to analyze the effect of good governance on the quality of financial reports. This research was carried out in the vertical agency of the Ministry of Agriculture in the South Sulawesi Region using the survey method. The instrument in this study was in the form of a questionnaire. In this study, the sample used is 74 which is a saturated sample from the finance department, commitment making officials, procurement officials and goods managers in each work unit. The method used in this study is quantitative using a simple linear regression analysis tool. In conducting simple linear regression testing, this study uses the help of the SPSS (Statistical Package for the Social Sciences) application version 21. The results of this study indicate that good governance has an effect on the quality of financial reports.
Improving Students English Speaking Skill Through Simulation Method At The Seventh Grade Students Of SMPN 3 WERU Nirwana; H.Andi Achmad Dahlan; Dewi Sartika
Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Vol 8 No 2 (2024): SANTHET: (JURNAL SEJARAH, PENDIDIKAN DAN HUMANIORA) 
Publisher : Proram studi pendidikan Sejarah Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/santhet.v8i2.4626

Abstract

One of the main goals of learning English is to improve English conversation skills. However, English conversation skills are still considered as one of the difficult skills for students. Many students face several difficulties when they want to communicate in English, even though they have studied English for years. Some of the difficulties that are often faced and complained by students include: first, they are unable to communicate in English, because they do not master English vocabulary. Second, they are afraid and lack confidence in their ability to pronounce English vocabulary and third, there is no interesting media and learning methods to involve students in communicating in English. Therefore, an effective and efficient solution is needed to increase students' interest in understanding English subjects, namely by providing interesting teaching media and effective learning methods. One of the interesting teaching media is a simulation in the form of games that contain English vocabulary that is arranged as attractively as possible
ANALYSIS OF INCOME RECOGNITION METHODS Maizur Maharani Putri; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i2.1570

Abstract

The main problem that usually arises in revenue accounting is when revenue is recognized and measured, whether the revenue has been measured and recognized in accordance with generally accepted financial accounting standards. Because revenue recognition needs to be done at the right time for economic events that generate revenue, the amount recognized must also be measured precisely and precisely so that the company can present financial statements fairly. This research is in qualitative form, so the data taken is descriptive in the form of written or spoken words obtained from interviews, field notes and other materials so that it can be easily understood and informed by others. This research aims to determine the revenue recognition method used at PT. Indonesian Credit Insurance Makassar Branch. The research results show that revenue recognition at PT. Indonesian Credit Insurance Makassar Branch is carried out when the policy is issued and the Principal makes payment at the finance/cashier section with payment and is made if the Insured pays the premium in full to PT. Indonesian Credit Insurance Makassar Branch.
THE INFLUENCE OF SELF ASSESSMENT SYSTEM, TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATION VARIABLE IN KPP PRATAMA SOUTH MAKASSAR Intan Febrianti; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i2.1571

Abstract

This research aims to examine the effect of the Self Assessment System, Tax Knowledge on Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama South Makassar. The population of this research is taxpayers registered at KPP Pratama South Makassar. In selecting the sample we used the Slovin formula so that the total sample obtained was 100 taxpayers. This research uses field research methods. The type of data we use in this research is quantitative data, while the data source is primary data. To collect field data, this research used a survey method by distributing questionnaires. The statistical method used to test the hypothesis is to use SEM with the help of the Smart PLS program. The results of the analysis show that the self-assessment system and tax knowledge have a positive and significant influence on taxpayer compliance, while the moderating variable in this research, namely tax sanctions, strengthens the influence of self-assessment. tax systems and knowledge on taxpayer compliance.
SYSTEMATIC LITERATURE REVIEW OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM BASED ON MODERN TECHNOLOGY IN BUMDES CONTRIBUTES TOWARDS IMPROVING THE QUALITY OF FINANCIAL REPORTS IN TERMS OF ACCURACY, TRANSPARENCY AND ACCOUNTABILITY Rosalena Belo Ratte; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2016

Abstract

The purpose of this study is to explore the application of modern technology-based accounting information systems in BUMDes contributing to improving the quality of financial reports in terms of accuracy, transparency, and accountability at various organizational scales and types of businesses. The method used is Systematic Literature Review aimed at ensuring and evaluating the contribution of previous studies on the application of modern technology-based Accounting Information Systems in BUMDes Financial Reports. The assessment of the quality of the articles obtained includes the validity, reliability, and relevance of the research to the questions asked. In general, this study presents the importance of the application of modern technology-based accounting information systems to support BUMDes activities and accountability amidst increasingly tight business competition. Modern technology offers the right solution to help facilitate various jobs, one of which is the automation of Financial Reports.
Transitivity Analysis of The Main Character in Front Desk: Linguistic Portraits of Racial Dynamics in Young Adult Fiction Nirwana; Mustafa, Mutakhirani; Muhlis
Metathesis: Journal of English Language, Literature, and Teaching Vol. 8 No. 2 (2024): Metathesis: Journal of English Language, Literature, and Teaching
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/metathesis.v8i2.1685

Abstract

This article applies Systemic Functional Linguistics (SFL) to conduct a transitivity study of racial prejudice depiction in Kelly Yang's young adult fiction novel "Front Desk." The study dives into the linguistic representation of racial dynamics utilizing SFL's transitivity paradigm, focusing on the experiences of Mia, the main character of the novel dealing with racial prejudice in the United States. Beginning with a review of relevant literature on racial bias in literary works, the study offers a conceptual framework, stressing dominant groups' property claims. The analysis deconstructs Mia's experiences through material, verbal, relational, mental, and behavioral processes, exposing how linguistic choices generate systemic hurdles and social biases. The findings highlight Mia's frequent physical actions, emotional responses to racial discrimination, and extensive verbal communication, all of which demonstrate the pervasiveness of systemic hurdles in her life. The study contrasts Mia's experiences with characters from other literary works to interpret racial relations. The study examines the language of race in "Front Desk," emphasizing the novel's dual importance in showing immigrant problems and promoting critical observations on racial concerns. The conclusion states that the novel's linguistic portrayals play a critical role in influencing readers' understanding of racial dynamics, emphasizing language's ability not just to reflect but also to question existing conventions.
The Effect of Company Size, Profitability, and Liquidity on the Effectiveness of Internet Financial Reporting in Manufacuturing Companies Listed on the Indonesia Stock Exchange Nurazisah, Andi Fadhilah; Haliah; Nirwana
Formosa Journal of Applied Sciences Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i4.8803

Abstract

This research aimed: (1) to determine the simultaneous significance that affects company size, profitability, and liquidity on the effectiveness of IFR (2) to determine the partial significance that affects company size, profitability, and liquidity on the effectiveness of IFR. The variables of this study are (1) Internet Financial Reporting (IFR) as the dependent variable (Y) which is measured using 4 items, namely content, timeliness, technology used, and user support (2) company size, profitability, and liquidity as independent variables measured by log of total assets, return on assets (ROA), and current ratio. The population of this study were 108 manufacutring companies listed on the Indonesia Stock Exchange for the period 2018-2022, while the sample was 52 companies for 5 years which were taken using the Slovin method. The data collection technique was carried out using documentation. Data analysis was carried out by descriptive statistical analysis, classical assumption test, multiple linear regression test and hypothesis testing.
Co-Authors . A. Anggi Reskiamalia Adi Candra Adinda Adnan Sauddin Agussalim Patola DM Ahmad Arib Maftuh S Ahmad Efendi Ahmad Ismail Ahmad, Karmilayana Aidil Shafwan Aksayanti Al-Munawarah, Afiah Lutfiah amir, rahmi amrin Anastasia D'Ornay Andi Aziz Abdullah Andi Kusumawati Angkotasan, Rahma R. N Ariefa Primair Yani Arman, Rifqah Zakiyah Ashar Sardiawan Awaluddin Muin, Awaluddin Azis Baco, Juliana Bai Athur Ridwan Bastiana BHAKTI KARYADI Bulan, Rita Darmawati Darmawaty Darmin Defianti, Aprina Delviana Deni Deni Parlindungan Dewi Ferawati Dewi Sartika Effiyadi Elwiyani Army Eman Sulaiman Endang Sulistyowati Endang Susilawati Erna Ginsel Fajriani Azis Fauzan Azhari Marzuki Feni Fenedsia Ridson Fidia Fibriana FITHRIA, Zahrani Fitri Handayani Fitri, Gita Fitriana Guntur H.Andi Achmad Dahlan Hafsah Hafsah Hailah Haliah, Haliah Hasdinawati Haslindah Hasmiatin Hasnawiyah Hasan Hendrik Herman, Nur Melianda Ibrahim Arifin Ida Fitriah, Wa Ode Ifaya, Mus Indah Handriani Intan Febrianti Irfanita, Resky JUMARDI Khaerany, Rizky La Ode Liaumin Azim Laode Wijaya Bagus Irianto Lilis Karfina AR M Daud Maizur Maharani Putri Maksud Hakim Masnia Mobilingo, Dea Saufika Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muhammad Farid Muhammad Saleh Muhammad Watif Massauna Muhlis Murlan Mustafa Mustafa, Mutakhirani Muthaminnah Nadratul Ini’ma Niken Ardana Nisma Ariskha Masdar Nita Dedi Suwardi Nova Amelia Nur Aeni Nurazisah, Andi Fadhilah Nurfatimah. S Nurhayani Nurhayati Lalengaya Nurmagfira Nurmila, St olyvia melky yanti Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Qadri Saiful, Nur Aisyah Raden Wirawan Ramli, Satria Ramlian Rani Ariska Rani Tri Yulianti Rasma Rasyid, Ghofur Reni Maryani Rinda Fitri Handayani Rony, Zahara Tussoleha Rosalena Belo Ratte Rusmidin, Rusmidin S. Widad Ahmad Saasa Sadaruddin, Sadaruddin Safaruddin Ahmad Safira Alviana Sahara Salim Salim, Ryni Ramdhani Salman Sharaswati Sidrah Afriani Rachman, Sidrah Afriani Sinta Sahawati Sitti Hermin Sitti Nurwalyah Sitti Patima Sribianti, Irma sultan Syafrie, Firhani Anggriani Syahfir, Hasri Ainun Syarief , Faisal Taalami, La Ode Tatiana Thamrin Datjing Trifanya, Rensi Utami, Waode Nurul Wa Anasari WAHYUNI Warite Gire Wawan Gunawan Winola Yuliana Yuliana Yulianingsih, Elysabet Yuliastri, Wa Ode