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All Journal Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Tangible Journal ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat JCA (Jurnal Cendekia Akuntansi) International Journal of Economic Research and Financial Accounting
Sari, Fika Hartina
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Neuroscience Public Health Social Sciences Other

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The Significance Of Accounting Records Based On SAK ETAP At The Makassar City Coffee Shop For Micro, Small, And Medium Enterprises Nur Asmi Ainun Kamal; Fika Hartina Sari; Sitti Jamiah HA; Melsa Jumliana; Rahadian Cahyadi
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.62

Abstract

This research aims to determine the suitability of accounting records at Warkop MSMEs in Makassar City based on SAK ETAP. and to find out the obstacles faced by Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City when they do not implement accounting records in accordance with SAK ETAP. The method used in this research uses a qualitative approach. The subjects in this research are Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City including Coffee Shop Boeken Huis, Coffee Shop Resota, and Coffee Shop Malaku. This research uses qualitative data types and primary data sources and secondary data. Data collection techniques use observation, interviews and documentation. The data analysis used in this research is descriptive data analysis using analysis steps: Classifying, Identifying, Analyzing, processing data and making conclusions. The results of this research show that: Accounting records carried out by Coffee Shop Managers are still carried out very simply. only record cash incoming and cash outgoing from business activities without recording journals or ledgers. The recording carried out by Coffee Shop depends on the understanding of each Coffee Shop manager. This is due to the lack of knowledge of Coffee Shop owners regarding SAK ETAP, there are no special experts in the field of Accounting and warkop managers have never attended accounting training from the government or those in charge of Micro, Small, And Medium Enterprises
Pengenalan sistem informasi akuntansi dan sistem pemasaran melalui sosial media dengan memperhatikan etika digital di lingkungan SMA Negeri 09 Pinrang Sari, Fika Hartina; Cahyadi, Rahadian; Rahmawati, Rahmawati
ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2024): ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/ams.v5i2.2337

Abstract

The community service program introducing accounting information systems and social media marketing at the high school level aims to enhance students' digital literacy in accounting and marketing. This initiative equips students with practical skills to manage financial information and ethically utilize social media for marketing activities. The program includes simulations of accounting applications, product marketing practices, and emphasizes digital ethics, such as safeguarding data security and complying with legal norms. The results demonstrate an increase in students' understanding of basic accounting information systems, digital marketing strategies, and the importance of digital ethics. This program is expected to provide students with relevant competencies to independently manage financial reports and address the challenges of the digital era.
Peran CEO Narsisme dalam Mendorong Peningkatan Kinerja Keuangan Perusahaan Go Public di Indonesia Jumliana, Melsa; Ramly, Ramly; Sari, Fika Hartina; Jam’iah, Sitti; Kamal, Nur Asmi Ainun
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.466

Abstract

Penelitian ini bertujuan untuk mengetahui peran CEO Narsisme dalam mendorong peningkatan kinerja keuangan pada perusahaan go public di Indonesia. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia sejak tahun 2015-2019. Sampel ditentukan dengan teknik purposive sampling dan menghasilkan sebanyak 70 observasi perusahaan tahun 2015-2019. Kinerja keuangan diukur dengan menggunakan rasio return on assets (ROA). CEO Narsisme dihitung dengan menggunakan ukuran foto CEO yang terdapat dalam annual report. Teknik pengumpulan data yang digunakan adalan teknik dokumentasi berupa data sekunder yaitu annual report dan financial report. Data dianalisis dengan metode analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa CEO Narsisme berpengaruh negatif terhadap kinerja keuangan perusahaan BUMN.
Kode Etik Auditor: Telaah Model Auditing Rasulullah SAW, Sebagai Role Model Auditor Sari, Fika Hartina; Jumliana, Melsa; Kamal, Nur Asmi Ainun
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6245

Abstract

Auditor ethics play a crucial role in maintaining integrity, transparency, and accountability in the audit process. This study aims to examine the auditing model taught by the Prophet Muhammad SAW and explore the relevance of his ethical principles as a role model for auditors in the context of professionalism, independence, objectivity, communication, confidentiality, and accountability. In this study, it was identified that the Prophet Muhammad SAW, as a leader and individual who has great responsibility in leading the people, practiced ethical values ​​that are very relevant to the modern audit world. Through his example in carrying out his duties fairly, maintaining trust, effective communication, and steadfastness in being accountable for every decision, the Prophet Muhammad SAW provided strong guidance for auditors in carrying out their profession. The honesty, transparency, and justice applied by the Prophet Muhammad SAW in all aspects of his life are important foundations in building trust and professionalism in auditing. Therefore, the auditing model taught by the Prophet Muhammad SAW is not only relevant to Muslims, but also makes a significant contribution to the development of ethical audit practices in the modern era.
Digitalisasi Pencatatan Keuangan dan Strategi Pemasaran untuk UMKM Berbasis Rumah Tangga di Dapur Risol Kota Makassar Sari, Fika Hartina; Rano, Jessie Alisa; Jumliana, Melsa; Kamal, Nur Asmi Ainun; Cahyadi, Rahadian; Sabara, Abdul Razak J.; Yusril, Basso
Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2025): Abdi Wiralodra
Publisher : universitas wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/abdi.v7i2.352

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berbasis rumah tangga berperan signifikan dalam mendukung perekonomian daerah, termasuk di Kota Makassar. Meskipun demikian, sebagian pelaku UMKM masih mengalami kendala dalam pengelolaan pencatatan keuangan dan penerapan strategi pemasaran yang efektif. Penelitian ini bertujuan untuk mengimplementasikan digitalisasi sistem pencatatan keuangan serta merancang strategi pemasaran yang tepat bagi UMKM “Dapur Risol” di Makassar. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif melalui kegiatan observasi, wawancara, dan pendampingan langsung. Hasil penelitian menunjukkan bahwa penerapan aplikasi pencatatan keuangan digital berbasis Excel dan mobile accounting tools membantu pelaku usaha dalam mencatat transaksi harian, mengelola arus kas, serta menyusun laporan keuangan sederhana. Selain itu, pelatihan strategi pemasaran digital melalui media sosial, seperti Instagram dan WhatsApp Business, mampu meningkatkan visibilitas produk serta memperluas jangkauan pasar. Kesimpulan dari kegiatan ini menunjukkan bahwa digitalisasi pencatatan keuangan dan pemasaran digital dapat meningkatkan efisiensi operasional serta daya saing UMKM rumah tangga.
Co-Authors Cahyadi, Rahadian Jam’iah, Sitti Kamal, Nur Asmi Ainun Melsa Jumliana Rahmawati, Rahmawati Ramly, Ramly Rano, Jessie Alisa Sabara, Abdul Razak J. Sitti Jamiah HA Yusril, Basso