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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Industrial Engineering & Management Research (JIEMAR) Tadulako International Journal of Applied Management (TaJAM) Sasambo: Jurnal Abdimas (Journal of Community Service)
Nurhayati Haris
Universitas Tadulako
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH LOVE OF MONEY, RELIGIUSITAS, DAN IDEALISME TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Fachrizal, Mohamad; Haris, Nurhayati; Indriasari, Rahayu
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 1 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

This research aims to evaluate and analyze the effect of love of money, religiosity and idealism to ethical perception of accounting student. This type of research is survey research. The research method used in this study is quantitative research. Data analysis techniques using descriptive analysis and multiple linear regression. The results shown that how simultaneous love of money, religiosity and idealism has an significant effect to ethical perception of accounting student. Love of money has a significant effect to ethical perception of accounting student. Religiosity has a significant effect to ethical perception of accounting student. Idealism has a significant effect to ethical perception of accounting student. Suggestions in this study are for all accounting students at Tadulako University by improving perception and ethics. Given the ethical issues are one of the important factors needed in the teaching and learning process and the profession.
The Effect of Organizational Culture, Competence and Motivation on the SMEs Performance in the Covid-19 Post Pandemic and Digital Era Nurhayati Haris; Jamaluddin Jamaluddin; Ernawaty Usman
Journal of Industrial Engineering & Management Research Vol. 4 No. 1 (2023): February 2023
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v4i1.436

Abstract

The purpose of this study was to analyze the influence of employee work culture on employee performance, the effect of work motivation on performance and the effect of competence on employee performance in the Covid-19 post pandemic and digital era. This research method is a quantitative method with a survey, the respondents to this study were 390 SMEs owners who were selected by simple random sampling. The research data was obtained by distributing online questionnaires via social media. The questionnaire was designed using a Liker scale of 1 to 7. Analysis of research data used structural equation modeling (SEM) with the SmartPLS 3.0 software data processing tool. The stages of data processing are validity, reliability and hypothesis testing. The variables to be examined are work culture, motivation and competence as independent variables and performance as the dependent variable. The results of the research hypothesis test show that work culture has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and competence has a positive and significant effect on employee performance in the Covid-19 post pandemic and digital era.
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 ELECTRONIC MONITORING UTILIZATION OF BUDGET IMPLEMENTATION, ORGANIZATIONAL COMMITMENT, AND HUMAN RESOURCE COMPETENCE ON THE PERFORMANCE OF THE BUDGET IMPLEMENTATION (A SURVEY AT THE REGIONAL OFFICE OF THE MINISTRY OF RELIGION OF CENTRAL S Hasanuddin, Hasanuddin; Amir, Andi Mattulada; Haris, Nurhayati
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 3 No 2 (2021): August : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.78 KB) | DOI: 10.59769/tajam.v3i2.9

Abstract

This research aims to examine the influence electronic monitoring utilization of budget implementation, organizational commitment, and human resource competence on the performance of budget implementation (A Survey at the Regional Office of the Ministry of Religion of Central Sulawesi Province). The data were collected through questionnaires and analyzed using the multiple linear regression method. The population in this research was all officials and staff related to budget management, as many as 52 people divided into 8 work units. The number of samples in this research was 43 respondents. The data analysis technique in this research used the IBM SPSS Statistics 21 program. The results show that using electronic monitoring of budget implementation, organizational commitment, and human resource competence simultaneously significantly affected budget execution performance. The results of the partial test show that the use of electronic monitoring of budget execution has a significant effect on the performance of budget execution, the partial test of organizational commitment has a significant effect on the performance of budget execution, and the partial test of human resource competence have a significant effect on the performance of budget execution. Keywords: Electronic Monitoring, Budget, Organizational Commitment, Human Resource Competence and Performance.
ANALYSIS OF THE INFLUENCE OF REGULATION AND MANAGEMENT INFORMATION SYSTEM ON ASSET MANAGEMENT (EMPIRICAL STUDY ON UPT RADIO SPECTRUM MONITORING, DIRECTORATE-GENERAL OF POSTS AND INFORMATICS RESOURCES) Imalia, Norma; Mattulada, Andi; Haris, Nurhayati
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 1 (2022): Article
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.22 KB) | DOI: 10.59769/tajam.v4i1.25

Abstract

This research aimed to determine the effect of Regulation and Information Systems on Asset Management. This research applied multiple regression analysis method where sampling technique used systematic sampling with purposive sampling. Based on the results of statistical tests, regulations and information systems have an influence on asset management at the UPT Radio Frequency Spectrum Monitoring, Directorate-General of Posts and Informatics Resources. The regulation partially has an influence on asset management at the UPT Radio Frequency Spectrum Monitoring, Directorate-General of Posts and Informatics Resources. The information system partially has an influence on asset management at the UPT Radio Frequency Spectrum Monitoring, Directorate-General of Posts and Informatics Resources. Keywords: Regulation, Information Systems, Asset Management.
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.
Co-Authors Abdul Pattawe Alfrianti, Alda Amir, Andi Mattulada Ernawaty Usman Fachrizal, Mohamad Haryono Pasang Kamase Hasanuddin Hasanuddin Imalia, Norma Jamaluddin Jamaluddin Jamaluddin Jamaluddin Mattulada, Andi Muhammad Natsir Nina Yusnita Yamin Nurdin, Jurana Rahayu Indriasari Supriadi Laupe