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Pengaruh Pembelajaran Akuntansi Berkarakter, Minat Dan Motivasi Belajar Terhadap Prestasi Belajar Mahasiswa Akuntansi (Studi Kasus Pada Universitas Victory Sorong) Solissa, Ferdinando; Putu Anggreyani Widya Astuty
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2020): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v13i2.255

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

Perencanaan Dan Pengelolaan Keuangan UMKM (Home Industri) Pada Keluarga Ibu Rumah Tangga Diana, Fina; Rustam, Andi Rustam; Hala, Yusriadi; Solissa, Ferdinando; Astuty, Putu Anggreyani Widya
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 3 No. 3 (2023): Okt 2023
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v3i3.494

Bowong Cindea Village is one of the villages located in Bungoro District, Pangkajene and Islands Regency. Community Service Activities (PKM) is one of the realizations of the tridharma of higher education organized by ADPERTISI in collaboration with the Pangkep Regency Government, aimed at providing solutions to real problems that exist in The community in Bowong Cindea Village, Bungoro District, Pangkep Regency is mainly housewives who have small businesses (home industries). The benefit of this activity is that this PKM activity encourages lecturers who are members of the ADPERTISI organization to interact directly with residents in Pangkep Regency. especially in Bowong Cindea Village in socializing the importance of financial planning and management for their small businesses in improving family welfare. The implementation of Community Service activities is carried out using lecture, tutorial and discussion methods. The PKM activity was attended by the Head of Bowong Cindea Village along with Bowong Cindea Village staff, the Chairperson of the PKK movement. The people of Bowong Cindea Village, especially housewives who have home businesses (hme industry). The presenter provides answers: For processing halal labels/Halal Labels, you must meet administrative requirements such as Business Identification Number (NIB), KTP, NPWP and can be submitted online on the BPJPH page (the body that administers halal product guarantees). Apart from that, there are several institutions that can bridge MSMEs to process Halal Permits

Pengaruh Pembelajaran Akuntansi Berkarakter, Minat Dan Motivasi Belajar Terhadap Prestasi Belajar Mahasiswa Akuntansi (Studi Kasus Pada Universitas Victory Sorong) Solissa, Ferdinando; Putu Anggreyani Widya Astuty
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2020): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v13i2.255

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

Bertumbuh Dengan Aplikasi Akuntansi Dalam Pengembangan Program Kreativitas Mahasiswa Kepada Masyarakat Solissa, Ferdinando; Astuty, Putu Anggreyani Widya; Turot, Margaretha; Suripatty, Roberthair; Ghondohi, La Ode; Kelelufna, Vantri Pieter
Mandalika Journal of Community Services Vol. 1 No. 2 (2024): Mandalika Journal of Community Services
Publisher : Penerbit Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjcs.v1i2.203

Kegiatan ini di lakukan pada sekolah yaitu SMK Negeri 1 Kabupaten Sorong. Beberapa siswa mungkin mengalami kesulitan dalam memahami perangkat lunak akuntansi, terutama jika pengajaran di kelas tidak cukup mendalam atau tidak ada praktik langsung. Oleh karena itu, penting untuk menyediakan pelatihan yang memadai dan sumber daya yang mendukung. Seringkali juga dapat mempraktekkan hanya satu aplikasi dalam proses pembelajaran saja. Tujuan pelaksanaan kegiatan pengabdian kepada masyarakat khususnya pada mitra yang dituju untuk ini mempelajari Microsoft Excel, MYOBright 2024 versi 8.0, dan Accurate Enterprise Versi 5.0, tiga aplikasi sangat penting bagi siswa akuntansi karena memberikan mereka keterampilan praktis yang diperlukan untuk sukses di dunia kerja. Pelaksanaan PKM berlangsung dibulan Januari 2025 Kegiatan pengabdian masyarakat ini dilakukan dengan pendekatan praktikum dan pendampingan langsung kepada siswa-siswi SMK Negeri 1 Kabupaten Sorong. Pembagian kelompok ini bertujuan untuk meningkatkan efisiensi pelaksanaan kegiatan serta memastikan setiap aspek program berjalan dengan optimal. Kelompok 1 merupakan tanggung jawab pengenalan dan pendampingan aplikasi Microsoft Excel dimana keterlibatan mahasiswa semester 3 akuntansi bersama dosen pendamping menfasilitasi dan mentoring siswa – siswa untuk praktek bagaimana mengisi data validation dan rumus excel. Praktek excel ditujukan untuk tariff efektif bulanan yang sudah disediakan kelompok dalam pengisian dan pembuatan excel perhitungan PPh Pasal 21 Tarif Efektif Bulanan sesuai aturan PMK 168 Tahun 2023 berdasarkan pembagian tarif A, B dan C sesuai Status subjek pajak dan besaran penghasilan bruto. Selanjutnya untuk pembagian kelompok 2 merupakan tanggung jawab aplikasi MYOBright versi 2024.8.0 gratisan dimana pendampingan praktek dalam penginputan untuk membuat database dan modul pengisian transaksi sesuai kasus untuk pembelian dan penjualan bagi siswa/siswi SMK menggunakan aplikasi MYOBright versi 2024.8. Kemudian aplikasi Accurate Enterprise versi 5.0 merupakan bagian dari kelompok 3 mekansime pendampingan yaitu memberikan pengenalan, demonstrasi aplikasi dan pendampingan untuk menginput data perusahaan, membuat data akun sampai pada tahap prefrensi. Keterlibatan siswa/siswi SMK Negeri 1 Kabupaten Sorong dalam menyimak dan mempraktekkan sangan aktif dan antusias.

Analisis Perspektif Mahasiswa Akuntansi dalam Penerapan Kertas Kerja ATLAS di Era Digital Solissa, Ferdinando; Astuty, Putu Anggreyani Widya; Turot, Margaretha; Tagi, Marthen
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 6 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss6pp1517-1521

This research was conducted on students in the Accounting Study Program, Faculty of Economics and Business, Victory University, Sorong. The aim of this research is to analyze Accounting Students' Perspectives on the Application of ATLAS Working Papers in the Digital Era in the Accounting Study Program, Faculty of Economics and Business, Victory University, Sorong. This research can be used as a reference for those who will carry out research, namely knowledge related to Accounting Student Perspectives regarding Audit Tool and Linked Archive System (ATLAS) working papers. This research method is the approach used in this analysis is Critical Discourse Analysis (CDA) and Structural Discourse Analysis. Data was collected from in-depth interviews with students who have used ATLAS in their research, as well as from academic discussion forums. Based on the research results, respondents answered that ATLAS features in the application can be understood because they are assisted by lecturers and get references from YouTube regarding webinars and training. ATLAS app. Apart from that, the results of the research also show that respondents support that audits in implementing the ATLAS application must have the ability and learn the choice of words and language styles in the application features if they are in accordance with the case exercises that have been completed and given examples for input. Social interaction with applications plays an important role in enhancing students' learning experience and skill development. By utilizing technology to interact, students can create a more inclusive, collaborative and supportive learning environment.

ANALISIS RASIO PROFITABILITAS TERHADAP LABA STUDI KASUS PADA MEUBEL CHANDRA JAYA DI KOTA SORONG Solissa, Ferdinando; Loppies, Yerrynaldo
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 4 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

This study aims to look at profitability in the furniture business Victory in the city of Sorong. The data used are quantitative data, namely financial statements including the balance sheet, and income statement for 2016 to 2018. This study uses profitability ratio analysis techniques.The results show that the operating profit margin proves that the comparison of data in 2017 increased more in the previous year for operating profit in 2017 with the yield in rupiahs of 73 rupiahs, while in 2018 there was a significant increase from the previous year for operating profits namely obtaining the result in rupiah units is 78 rupiahs. For net income, if the comparison of yield data in rupiahs in 2017 also increased from the previous year in 2016 in net income in rupiahs, it earned 7 rupiahs while in 2018 the same results were in 2017 For ROI results prove that if the comparison of 2017 results data increased ROI from the previous year in 2016 by obtaining results in units of rupiah that is 197 rupiahs while in 2018 experienced a significant decrease by obtaining results for ROI in units of rupiah that is 163 rupiahs. litas in the Chandra Jaya furniture business in Sorong city from 2016 and 2018 there was an increase in operating profit margins and net income, although ROI was still not visible in 2018, as was the case in 2017, so this business capability was needed to increase its profits.

PENYULUHAN PENCEGAHAN DAN PENGELOLAAN PENCEMARAN DARATAN DI KELURAHAN BALLEANGING KECAMATAN BALOCCI KABUPATEN PANGKAJENE SULAWESI SELATAN Ardiansyah, Muhammad; Liswahyuni, Andi; Fitrawati, Fitrawati; Hadijah, Siti; Sulfiana, Sulfiana; Tampubolon, Irianty; Sucianti, Riska; Solissa, Ferdinando
Jurnal Abdi Insani Vol 12 No 2 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i2.2276

Pencemaran daratan adalah isu lingkungan serius yang dapat memberikan dampak negatif pada kesehatan masyarakat dan ekosistem. Di Kelurahan Balleanging, Kecamatan Balocci, Kabupaten Pangkajene, Sulawesi Selatan, peningkatan aktivitas manusia dan limbah rumah tangga telah menyebabkan masalah pencemaran yang signifikan. Melalui program pengabdian masyarakat ini, kami memberikan penyuluhan tentang cara mencegah dan mengelola pencemaran daratan dengan tujuan meningkatkan kesadaran masyarakat akan dampak pencemaran dan memberikan pengetahuan praktis tentang pengelolaan limbah yang bijaksana. Kegiatan ini melibatkan penjelasan mengenai jenis-jenis pencemaran, cara mengurangi limbah, dan teknik pengelolaan sampah yang ramah lingkungan. Selain itu, ada diskusi interaktif yang melibatkan partisipasi aktif dari masyarakat dan kita juga memberikan poster dan produk olahan sampah daur ulang sebagai referensi. Penyuluhan pencegahan dan pengelolaan pencemaran daratan di Kelurahan Balleanging berhasil meningkatkan pengetahuan dan kesadaran masyarakat mengenai isu lingkungan. Program ini menyoroti dampak pencemaran, teknik pengelolaan limbah, serta praktik ramah lingkungan. Hasilnya menunjukkan perubahan perilaku masyarakat dalam menjaga kebersihan dan mengelola sampah. Partisipasi aktif dalam kegiatan lingkungan, seperti gotong royong dan kampanye, mencerminkan peningkatan kesadaran. Kolaborasi antara masyarakat, pemerintah, dan stakeholder menjadi faktor penting dalam keberlanjutan program ini, menciptakan lingkungan yang lebih sehat dan berkelanjutan. Penelitian lebih lanjut dan pemantauan implementasi praktik pengelolaan limbah yang efektif juga disarankan sebagai langkah berkelanjutan untuk mencapai lingkungan yang bersih dan sehat.

An Integrative Analysis of Green Accounting Practices in Multinational Companies in Developing Countries Tindage, Jalmijn; Solissa, Ferdinando; Astuty, Putu Anggreyani Widya; Turot, Margaretha
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5228

Green accounting has become a strategic approach to supporting sustainable business practices, particularly amidst increasing global pressure on corporate environmental responsibility. This study aims to integratively analyze green accounting practices implemented by multinational corporations (MNCs) in developing countries. Using a qualitative method with a library research approach, this study collected and analyzed various academic sources, company reports, and international policy documents relevant to environmental accounting. The results show that the implementation of green accounting by MNCs in developing countries remains highly variable, depending on local regulations, stakeholder pressure, and corporate commitment to sustainability. The most common practices include recording environmental costs, reporting carbon emissions, and disclosing investments in environmentally friendly technologies. However, significant challenges remain, such as limited binding legal frameworks, low environmental accounting literacy, and a lack of integration between financial and sustainability reporting. This integrative analysis demonstrates that the adoption of green accounting is not merely a technical issue but also a reflection of broader corporate governance, transparency, and social responsibility. This study recommends the need for harmonization of environmental reporting standards, capacity building of local human resources, and cross-sector collaboration to promote greener and more accountable accounting practices in developing countries.

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