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All Journal Jurnal Ilmiah Ecosystem Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Phinisi Applied Accounting Journal
Uluputty, Nurdjanna Fadjrin
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS LINGKUNGAN SEKOLAH, KEMAMPUAN PEDAGOGIK DAN TUNJANGAN TERHADAP KUALITAS DIDIK PADA SMAN UPT WILAYAH 1 MAKASSAR Uluputty, Nurdjanna Fadjrin; Sabil, Marhaeni
Jurnal Ilmiah Ecosystem Vol. 20 No. 3 (2020): ECOSYSTEM VOL.20 NO 3 TAHUN 2020
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

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This study aims to analyze the effect of the school environment, pedagogic ability and allowances on teacher quality and analyzed by single regression. While the analysis of the influence of the school environment, pedagogic ability and allowances simultaneously affect the quality of teachers, it is analyzed multiple regressions. This research was conducted for one year, from January to December 2020, which is located at the UPT Region State Senior High School. Region 1 Makassar. This study uses primary and secondary data. Data collection techniques used were observation and interviews. The population of this research is the teachers of SMA Negeri UPT Wilayah 1 Makassar. The research sample was taken 100 teachers. The teacher sample was taken proportionally with the proportional random sampling method. Data processing was performed using tabulations and percentages. The analysis used is quantitative data analysis, single regression and multiple regression using a Likert scale obtained from a list of questions classified into five levels. The results showed that (1) the influence of the school environment on the quality of students was not significant or had no significant impact (2) the effect of teacher pedagogy on the quality of students had a positive and significant effect (3). the effect of the certification allowance on the quality of students has a positive and significant effect.
Hospital Inpatient Cost Optimization Using Activity Based Costing: A Case Study at RSUD Bantaeng Dewita, Dewita; Syachbrani, Warka; Uluputty, Nurdjanna Fadjrin
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): October
Publisher : Universitas Negeri Makassar

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Abstract. This study aims to evaluate the application of Activity Based Costing (ABC) in optimizing inpatient costs at RSUD Prof. Dr. H. M. Anwar Makkatutu Bantaeng. The ABC method is used to calculate costs based on activities occurring in the hospital, such as administrative services, patient care, and accommodation. The results show that cost calculations using ABC are more accurate and efficient compared to traditional methods. The inpatient service fees calculated with ABC are lower for Class I and III, while Class II is slightly higher. The cost differences between the ABC and traditional methods indicate that ABC provides a more realistic picture of cost allocation based on actual activities. This study offers valuable insights for hospitals in managing costs more efficiently and transparently. Keywords: Activity Based Costing (ABC); Cost Allocation Methods; Hospital Costs; Inpatient Cost Optimization; RSUD Bantaeng Abstrak. Penelitian ini bertujuan untuk mengevaluasi penerapan Activity Based Costing (ABC) dalam optimasi biaya rawat inap di RSUD Prof. Dr. H. M. Anwar Makkatutu Bantaeng. Metode ABC digunakan untuk menghitung biaya berdasarkan aktivitas yang terjadi di rumah sakit, seperti pelayanan administrasi, perawatan pasien, dan penginapan. Hasil penelitian menunjukkan bahwa perhitungan biaya dengan ABC lebih akurat dan efisien dibandingkan dengan metode tradisional. Tarif jasa rawat inap yang dihitung menggunakan ABC lebih rendah pada kelas I dan III, sementara kelas II sedikit lebih tinggi. Selisih biaya antara metode ABC dan tradisional menunjukkan bahwa ABC dapat memberikan gambaran yang lebih realistis tentang pembebanan biaya berdasarkan aktivitas yang sebenarnya. Penelitian ini memberikan wawasan penting bagi rumah sakit dalam pengelolaan biaya secara lebih efisien dan transparan. Kata kunci: Activity Based Costing (ABC); Biaya Rumah Sakit; Optimasi Biaya Rawat Inap; Perbandingan Metode Biaya; RSUD Bantaeng
Pengaruh Pengendalian Internal dan Moralitas terhadap Fraud (Studi Pada Karyawan PT Sumber Alfaria Trijaya Tbk) Naninsih, Nur; Indriasari, Dewi Pratiwi; Uluputty, Nurdjanna Fadjrin; Rahman, Abdul
Jurnal Ilmiah Akuntansi dan Keuangan Vol 3, No 1 (2024): Februari
Publisher : Universitas Negeri Makassar

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This research aims to determine the influence of internal control and employee morale on fraud at PT. Sumber Alfaria Trijaya Tbk. Makassar Branch. The data used is primary data with a total of 68 respondents. The variables of this research are internal control and employee morality as independent variables and fraud as a dependent variable. Hypothesis testing was carried out using multiple linear regression analysis. The results of this research show that internal control and employee morality have a significant effect on fraud. Thus, it is hoped that the results of this research can prevent fraud by improving internal control and the morality of employees PT. Sumber Alfaria Trijaya Tbk. Makassar Branch.Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengendalian internal dan moralitras karyawan terhadap kecurangan (fraud) di PT. Sumber Alfaria Trijaya Tbk. Cabang Makassar. Data yang digunakan adalah data primer dengan jumlah responden 68 orang. Variabel dari penelitian ini adalah pengendalian internal dan moralitas karyawan sebagai variabel independen dan Kecurangan (fraud) sebagai variabel Independen. Pengujian Hipotesis dilakukan dengan analisis regresi linear berganda. Hasil penelitian ini menunjukkan pengendalian internal dan moralitas karyawan berpengaruh signifikan terhadap kecurangan (fraud) PT. Sumber Alfaria Trijaya Tbk. Cabang Makassar. Dengan demikian hasil penelitian ini diharapkan dapat mencegah kecurangan (fraud) dengan meningkatkan pengendalian internal dan moralitas karyawan PT. Sumber Alfaria Trijaya Tbk. Cabang Makassar.
Co-Authors Abdul Rahman Indriasari, Dewi Pratiwi Mochammad Imron Awalludin Nur Naninsih Sabil, Marhaeni Warka Syachbrani