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Implementation, Control Of Management Audit On The Performance Of The Regional Drinking Water Company (PDAM) Palopo City Dangkeng, Arianto; Nurfaisah, Nurfaisah; Wally, Achyar Adya
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9000

Abstract

Implementation of Management Audit at Regional Water Company (PDAM) Palopo City This research was conducted in order to find out how the management audit process at PDAM Palopo City. This research was carried out using a descriptive analysis case study method, which is a method that collects, presents and analyzes. The collection of research material is carried out by taking financial data and distributing questionnaires so that it will obtain a fairly clear picture of an object under study. From the research that was faced by the author, there were not a few obstacles the author got, including data access and free time for interviews. The research results obtained are as follows; The planning managed by the company has been effective, but in operating control it is seen that it still needs careful evaluation. Productivity has been adequate in distributing raw materials in the form of water seeds and has met service standards. The level of inventory or reserves has been adequate but in the consumer service sector it is still considered less than optimal so it is recommended for company management to evaluate it as an internal control. The most sensitive thing is in the budget or financial sector. The results were less than optimal, especially in the income sector which decreased compared to last year.
Cost of Production to Determine Selling Price in Gowa Jaya Cake Dangkeng, Arianto; Ramli, Muh.; Nurfaisah, Nurfaisah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10527

Abstract

This study aims to determine the selling price of the product using a full costing approach at Gowa Jaya Cake. The type of research used in this research is case study research with qualitative methods. The data used in this study are primary data and secondary data. Processed data is data in the form of records of the cost of production such as raw material costs, labor costs, and factory overhead costs. While the data analysis technique used in this research is the full costing method. The results of the study indicate that the costs incurred in the production of Gowa Jaya Cake bread have a major influence in determining the selling price of the bread itself, such as calculating the cost of production using the full costing method.
Pengambilan Keputusan Investasi Terhadap Nilai Perusahaan Jasa Perbankan Yang Terdaftar Pada BEI Rifqiansyah, Rifqiansyah; Nurfaisah, Nurfaisah; Samsuri, Samsuri; Pertiwi, Hardianti
EKONOMI & SOSIAL Vol 15 No 2 (2024): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v15i2.6457

Abstract

This study aims to examine the effect of investment decisions on the value of financial services companies listed on the Indonesia Stock Exchange (IDX), which is reflected through the investment opportunity set (IOS). The type of research used is quantitative, with a sample of 110 companies. The data analysis technique used is multiple linear regression to identify the relationship between investment decision variables and company value. The independent variables used include various investment decision metrics, such as Total Assets Growth, Current Assets to Total Assets Ratio, Market to Book Assets Ratio, Earnings to Price Ratio, and Capital Expenditure to Book Value of Assets Ratio. The results of the study indicate that the value of financial services companies is not affected by investment variables measured using Total Assets Growth and Current Assets to Total Assets Ratio. However, the Market to Book Assets Ratio, Earnings to Price Ratio, and Capital Expenditure to Book Value of Assets Ratio are proven to significantly affect the value of banking services companies listed on the IDX. Overall, investment decision indicators have a significant effect on company value. This study contributes to the financial literature by emphasizing the importance of investment metric analysis in increasing the value of financial services companies in Indonesia. These findings are also relevant for policy makers and financial managers in determining optimal investment strategies.
Analisis Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) atas Ketepatan Waktu Pelaporan Keuangan Daerah di Kantor Badan Keuangan Daerah Kota Parepare Tarawiru, Yasri; Nurfaisah, Nurfaisah; Basar, Nur Fatwa
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.v9i1.450

Abstract

Penelitian ini bertujuan untuk mengetahui Sistem Informasi Pengelolaan Keuangan Daerah atas Ketepatan Waktu Pelaporan Keuangan Daerah Badan Keuangan Daerah Kota Parepare. Metode analisis data dalam penelitian ini adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa, Sistem Informasi Pengelolaan Keuangan Daerah atas ketepatan waktu pelaporan keuangan daerah di kantor Badan Keuangan Daerah Kota Parepare dapat dilihat dari beberapa indikator dari sistem informasi pengelolaan keuangan daerah yang terdiri dari keamanan data, ketepatan dan kecepatan waktu, ketelitian, variasi atau output, serta relevansi sudah sangat efektif. Sedangkan indikator ketepatan waktu pelaporan ialah sumber daya manusia, pendidikan dan pelatihan, disiplin kerja serta ketersediaan fasilitas hal itu sudah di terapkan dan terlaksana dengan baik oleh pegawai atau staff badan keuangan daerah sehingga dapat membantu dalam pembuatan laporan keuangan daerah dengan tepat waktu.
The Effect of Household Consumption and Government Expenditure on Economic Growth in South Sulawesi 2016 - 2020 Periode Ramli, Muh.; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul; munir, Rahim
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7284

Abstract

This study aims to determine the effect of household consumption and government spending partially on the economic growth of South Sulawesi and to determine the dominant variable affecting the economic growth of South Sulawesi. The type of research that is used is quantitative with econometric approach, the data used is time series data obtained from BPS of South Sulawesi province from 2016 until 2020. Data analyzed using multiple regression which though with SPSS 23 program.  Based on the analysis of household consumption to Per Capita GRDP in South SulawesI during the period of 2016 to 2020 shows the value of t-count larger than t-table that is 21.469 t table 4.302 with probability value 0.002 below 0.05 or 5% means consumption variable households have a positive and significant impact on Per Capita GRDP in South Sulawesi. Based on the result of analysis of government expenditure to Per Capita Gross Regional Domestic Product in South Sulawesi period 2012 to show that t value is calculated more kecill than t table that is -0,063 t table 4,302 with probability value 0,956 above 0,05 or 5% meaning government expenditure variable have negative effect and not significant to Per Capita GRDP in South Sulawesi. Based on the analysis, the dominant variable affecting the economic growth of South Sulawesi is household consumption, it can be seen from the beta value of 1.002 bigger than other beta value.
THE EFFECT OF CONTENT CREATOR ENDORSEMENTS ON MSME CONSUMERS' PURCHASING DECISIONS Nurfaisah, Nurfaisah; Hasibuan, Abdul Nasser; Gautama, Budi
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.11084

Abstract

In the digital era, marketing strategies have shifted from conventional media to more dynamic and interactive social media. One of the strategies that is growing rapidly is the use of endorsements by content creators to influence consumer purchase decisions. This study aims to find out the extent of the influence of content creator endorsements on purchase decisions on MSME products. This study used a quantitative approach with multiple linear regression method and involved 75 respondents, which were determined based on the Malhotra formula (at least five times the number of indicators). The results showed that endorsements had a positive and significant influence on purchase decisions, with a significance value of 0.000 and a regression coefficient of 0.705. These findings indicate that collaboration with content creators can be an effective and efficient promotional strategy for MSMEs in reaching a wider market through social media.
Pelatihan Akuntansi Bagi Para Pelaku Umkm Dilakukan Di Desa Wiwitan Kecamatan Lamasi Rifqiansyah, Rifqiansyah; Pertiwi, Hardianti; Nurfaisah, Nurfaisah
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.252

Abstract

Pelatihan akuntansi bagi para pelaku UMKM dilakukan di Desa Wiwitan Kecamatan Lamasi. Kegiatan ini bertujuan untuk memberikan edukasi dan memperkenalkan akuntansi kepada masyarakat Desa Wiwitan. yang memiliki bisnis UMKM. Pelatihan akuntansi dilakukan dengan memberikan pemaparan materi mengenai pengertian dan tujuan akuntansi, konsep entitas bisnis, dan proses membuat laporan keuangan. Tim pengabdi terdiri dari dosen Fakultas Bisnis Universitas Mega Buana Palopo. Responden pada penelitian ini adalah para pelaku UMKM di Desa Wiwitan. Metode yang digunakan adalah pemaparan materi, pretest & postest, wawancara, tanya jawab dan diskusi. Temuan yang diperoleh yaitu pelatihan dan pemaparan materi yang diberikan memberikan manfaat signifikan terhadap peningkatan pengetahuan para pelaku UMKM. Pengetahuan tersebut dapat dipraktikan untuk mengelola bisnis UMKM, sehingga UMKM desa ini bisnisnya dapat berkelanjutan.
Peran Inovatif Fintech dan ChatGPT di Dunia Pendidikan rizky_amnah, Rizky; Nurfaisah, Nurfaisah; Tanjung , Elapinia; Gautama, Budi
Proceedings of International Conference on Islamic Economic Finance and Social Finance (ISSN: XXXX-XXXX) (ESSN: XXXX-XXXX) Vol. 5 (2024): Proceedings of ICONIC SOF: Proceedings of International Conference on Islamic Economi
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62086/10.62086

Abstract

The digital era has transformed various aspects of life, including education. The presence of Artificial Intelligence (AI) has impacted various fields of life. One AI product is ChatGPT, developed by the nonprofit company OpenAI, which was founded in 2015.ChatGPT, an innovative AI tool, has emerged as an alternative learning resource for addressing educational challenges. ChatGPT by OpenAI is a machine-based artificial intelligence technology trained to mimic human conversation through Natural Language Processing (NLP). In practice, ChatGPT can be utilized to generate scientific writing or even books, guided by well-constructed prompts that enhance its effectiveness. This opens up vast opportunities for innovation in Indonesian education, particularly in improving students' writing skills in schools and universities. This approach helps students achieve the six key competencies required in Education 4.0: critical thinking, collaboration, communication, creativity, character education, and citizenship. An experiment using ChatGPT showed that it could generate a 693-word piece, which can be further developed for subsequent assignments, providing valuable assistance to students in their educational journey.