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All Journal YUME : Journal of Management Atma Jaya Accounting Reseach (AJAR) Tangible Journal Accounting Accountability and Organization System (AAOS) Journal Amsir Accounting & Finance Journal
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Efek Bauran Promosi terhadap Keputusan Pembelian Pada PT Haji Kalla Cabang Parepare Beddu, Megawati; Teri, Teri; Apriyandi, Apriyandi; Sapri, Supriadi; Kamariah, Kamariah
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6895

Abstract

The aim of this research is to find out how the promotion mix influences purchasing decisions at PT. Hadji Kalla, Parepare Branch.This research uses quantitative research. and qualitative with a non-probability sampling technique with the incidental sampling technique used using multiple linear regression. Statistical Package for the Social Sciences (SPSS) application program version 29.1. The total sample was 50 customers.The results of the research show that partially the Promotion Mix has a positive influence and significant with a beta coefficient of 0.169 and a probability of 0.001 (p < 0.05), which means that if the promotion mix is better or better, the stronger the purchasing decision, while simultaneously the promotion mix (advertising, individual sales, sales promotion, and publicity) has a significant and positive effect on value significant of 0.001 (p <0.05).keyword_(1) Promotion Mix, (2)Purchasing Decisions.
Optimasi Penjualan Material Stone Crusher: Analisis Margin Kontribusi di PT Danu Nusantara Aktavian, Rully; Novita, Andi Dian; Teri, Teri
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i1.440

Abstract

Margin Kontribusi sebagai evaluasi biaya, volume, dan laba yang mencerminkan nilai pendapatan bersih setelah dikurangi biaya-biaya variabel perusahaan. Temuan penelitian menunjukkan bahwa analisis biaya volume laba PT Danu Nusantara terhadap Margin Kontribusi belum optimal. Ini disebabkan fluktuasi laba akibat kenaikan biaya tanpa penyesuaian harga jual, dan ketersediaan stok yang sering tidak memenuhi permintaan konsumen karena kurangnya kegiatan produksi pada beberapa periode.
Green Accounting Impact on Profitability in Mining Companies Listed in Indonesia Stock Exchange Sululing, Siswadi; Dako, Aulia; Teri, Teri
AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.510

Abstract

The aim of the research is to analyze the effect of green accounting to profitability on mining company listing in Indonesia Stock Exchange. Sample is 20 mining companies between 2017 – 2021. Sample selected using purposive sampling. Data retrived from annual report dan proper rating report. Data analyzed using multiple regression method. The results of research are, envireomental performance has positive and significant effect on profitability and enviroenmental disclosure has no effect on profitability.
Transparansi dan Akuntabilitas Pengelolaan Dana Desa Goarie Kabupaten Soppeng Akbar, Jumadil; Teri, Teri; Hamida, Hamida; Nurbayani, Nurbayani; Sululing, Siswadi; Nur, Suriyadi
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
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.v10i1.614

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Transparansi dan akuntabilitas pengelolaan alokasi dana desa mulai dari tahap perencanaan, pelasanaan pelaporan dan pertanggungjawaban di desa Goarie kecamatan Marioriwawo kabupaten Soppeng. Metode penelitian ini yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan dengan observasi langsung dilapangan dengan wawancara dengan beberapa informan yang terkait. Hasil penelitian ini menunjukan bahwa penerapan Transparansi sudah sesuai dengan indikator transparansi sedangkan pada penerapan akuntabilitas fiskal,akuntabilitas birokratis dan akuntabilitas sosial di desa goarie sudah sesuai dengan Undang Undang Desa meskipun pemerintah Desa Goarie tidak mengadakan pemaparan LPJ ke masyarakat untuk setiap pembangunan yang dilakukan
ANALISIS PENGGUNAAN APLIKASI AKUNTANSI BERBASIS MOBILE DALAM MENINGKATKAN KINERJA UMKM KECAMATAN PANAKKUKANG MAKASSAR Teri, Teri; Nariani, Ribka; Nurbayani, Nurbayani; Sululing, Siswadi; Hasan, Hamida
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 6 No. 2 (2025): Accounting, Accountability, and Organization System Journal
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

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

Abstract

Penelitian ini bertujuan untuk menganalisis penggunaan aplikasi akuntansi berbasis mobile dalam menunjang kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Panakkukang, Makassar, serta mengidentifikasi faktor pendukung dan penghambat implementasinya. Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi terhadap tiga pelaku UMKM. Hasil penelitian menunjukkan bahwa aplikasi seperti Buku Warung, Buku Kas, dan Jurnal by Mekari mampu meningkatkan efisiensi pencatatan keuangan, memberikan akses informasi keuangan secara real-time, dan membantu pengambilan keputusan strategis. Hambatan yang ditemukan meliputi rendahnya literasi digital, resistensi terhadap perubahan, keterbatasan infrastruktur, dan kurangnya pelatihan. Keberhasilan implementasi dipengaruhi oleh persepsi kemanfaatan dan kemudahan penggunaan, sehingga dibutuhkan dukungan pelatihan dan infrastruktur teknologi.
ANALISIS PENGELOLAAN DANA DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 20 TAHUN 2018 PADA LEMBANG TURUNAN Nurbayani, Nurbayani; Bida, Restu Milenium; Rahman, Abdul; Teri, Teri
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 6 No. 2 (2025): Accounting, Accountability, and Organization System Journal
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

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Abstract

Penelitian ini bertujuan untuk menganalisis pelaporan dan pertanggungjawaban dana desa tahun 2024 di Lembang Turunan berdasarkan Permendagri Nomor 20 Tahun 2018. Metode yang digunakan adalah deskriptif kualitatif dengan teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaporan dan pertanggungjawaban telah sesuai regulasi, meskipun terdapat kendala teknis seperti keterlambatan dokumen. Pemerintah desa telah menunjukkan transparansi melalui publikasi terbuka dan partisipasi masyarakat dalam pengawasan. Namun, peningkatan kapasitas SDM dan sistem informasi masih diperlukan untuk memperkuat akuntabilitas pengelolaan dana desa.
Green Accounting Impact on Profitability in Mining Companies Listed in Indonesia Stock Exchange Sululing, Siswadi; Dako, Aulia; Teri, Teri
AJAR Vol. 7 No. 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.510

Abstract

The aim of the research is to analyze the effect of green accounting to profitability on mining company listing in Indonesia Stock Exchange. Sample is 20 mining companies between 2017 – 2021. Sample selected using purposive sampling. Data retrived from annual report dan proper rating report. Data analyzed using multiple regression method. The results of research are, envireomental performance has positive and significant effect on profitability and enviroenmental disclosure has no effect on profitability.
Analisis Komparatif Tingkat Transparansi antara Bank Konvensional dan Bank Syariah di Indonesia Nababan, Ailen Romauli; Teri, Teri; Taliding, Arianto; Tikupadang, Wendy Kala
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
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.v10i2.725

Abstract

This study aims to conduct a comparative analysis of the transparency level between Conventional Banks and Islamic Banks in Indonesia during the period 2019–2023. Transparency is considered an essential factor in building public trust, investor confidence, and regulatory compliance, as well as being a key indicator of good corporate governance in the banking industry. The research employs a qualitative descriptive approach, analyzing official documents such as annual reports and financial statements published through the Indonesia Stock Exchange (IDX). The findings reveal that BRI consistently emphasizes technical aspects of disclosure, including financial reporting, business risk, and regulatory compliance. Meanwhile, BSI demonstrates a significant improvement in transparency, particularly after the merger in 2021, with greater emphasis on ethical dimensions, sharia contracts, profit-sharing mechanisms, and sharia-based governance. These results indicate that the main difference in transparency characteristics lies not only in reporting format but also in the underlying values guiding each banking system’s operations.
Co-Authors Abdul Rahman Akbar, Jumadil Aktavian, Rully Apriyandi, Apriyandi BEDDU, MEGAWATI Bida, Restu Milenium Dako, Aulia Hamida Hamida Hamida Hasan Kamariah Kamariah, Kamariah Nababan, Ailen Romauli Nariani, Ribka Novita, Andi Dian Nur, Suriyadi Nurbayani Nurbayani Sapri, Supriadi Sululing, Siswadi Taliding, Arianto Wendy Kala Tikupadang