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All Journal International Journal of Social Science and Business Jurnal Ilmiah Ecosystem Paradoks : Jurnal Ilmu Ekonomi Santri: Journal of Student Engagement Celebes Journal of Community Services Atestasi : Jurnal Ilmiah Akuntansi
Hatta, Harmiati
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PELATIHAN DAN KOMPETENSI TERHADAP KINERJA BENDAHARA DESA (Studi Kasus Pada Desa Di Kabupaten Pinrang) Triseptya, Ghaliyah Nimassita; Hatta, Harmiati
Jurnal Ilmiah Ecosystem Vol. 18 No. 3 (2018): ECOSYSTEM September - December 2018
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

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

Abstract

The current performance conditions of local government officials and treasurers are still low, especially the ability to manage regional finances, especially in rural areas. The Ministry of Finance also provides the same assessment of the village apparatus that has not yet shown its readiness for the receipt of village funds. The training seeks to provide intense learning about the importance of having the competencies needed to complete the work. An employee who has good knowledge, skills, abilities, and work attitude will always be motivated to work effectively, efficiently and productively in accordance with the position he holds. The purpose of this study is to analyze the influence of training on village treasurer performance and competence towards village treasurer performance The sample in this study is treasurer as village fund manager in Pinrang district. This study uses a quantitative approach and the data analysis used is multiple linear regression. The results showed that there was a positive influence between training on the performance of the village treasurer indicating that the higher / more frequent training, the more it would improve the performance of the village treasurer. The positive influence between competency on the performance of the village treasurer shows that the higher the competence, the more it will improve the performance of the village treasurer.
Pelatihan Perhitungan Harga Pokok Produksi dan Penentuan Harga Jual Minuman Kekinian pada UMKM di Desa Julukanaya, Palangga, Gowa Alkam, Rahayu; Hatta, Harmiati; Bangsawan , Achdian Anggreny; Saffanah, Nurina; Khaeruddin, Faizah
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i1.2604

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendorong pertumbuhan ekonomi daerah, termasuk di Desa Julukanaya, Kecamatan Palangga, Kabupaten Gowa. Salah satu jenis usaha potensial di daerah tersebut adalah minuman kekinian yang diminati oleh kalangan remaja dan dewasa. Namun, para pelaku UMKM di daerah tersebut masih menghadapi kendala dalam pengelolaan keuangan, khususnya dalam perhitungan harga pokok produksi (HPP) dan penetapan harga jual produk. Berdasarkan permasalahan tersebut, tim pengabdian kepada masyarakat melaksanakan kegiatan pelatihan dan pendampingan yang bertujuan untuk meningkatkan pemahaman serta keterampilan praktis pelaku UMKM terkait aspek manajemen keuangan usaha. Kegiatan ini dilaksanakan pada tanggal 3 Januari 2024 dan meliputi penyampaian materi teori melalui ceramah dan diskusi, serta praktik langsung penyusunan HPP dan harga jual berdasarkan studi kasus usaha minuman kekinian. Hasil kegiatan menunjukkan bahwa mitra mendapatkan wawasan baru mengenai pentingnya pencatatan keuangan dan perhitungan biaya produksi secara tepat. Hambatan yang dihadapi antara lain keterbatasan tenaga kerja serta pemahaman dasar akuntansi UMKM. Melalui pendampingan yang dilakukan secara langsung, pelaku UMKM mampu menyusun HPP dan menentukan harga jual secara lebih rasional dan kompetitif. Diharapkan kegiatan ini dapat berkontribusi dalam meningkatkan profesionalisme pengelolaan usaha serta mendorong pertumbuhan ekonomi lokal secara berkelanjutan.
Penyuluhan Pencatatan Administrasi Keuangan dan Pencatatan Perhitungan Fisik Persediaan di PT Dwira Masagena Tahang, Nurul Jannah; Uksi, Rafika; Vetriyani, A. Musyarrafah; Hatta, Harmiati
Santri : Journal of Student Engagement Vol. 4 No. 2 (2025): Santri : Journal of Student Engagement
Publisher : Universitas Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/santri.v4i2.1924

Abstract

This community engagement program aimed to enhance the knowledge and skills of employees at PT Dwira Masagena through structured training on financial administration and inventory accounting. The company, located in the Makassar Industrial Area (KIMA), Jalan Kima Raya I Kav. B5, Makassar, has yet to implement an accounting system aligned with established theoretical standards. Financial records are currently based on estimations, and stock opname is still conducted manually. Sales performance is a key indicator of the company’s financial health, as it helps assess operational outcomes—whether the company is incurring losses or generating profits. However, reliable sales data can only be produced when financial transaction records, including inventory data, are processed accurately and in real time. This highlights the need for adequate knowledge and practical skills in inventory recording. The training was delivered using a combination of lectures, discussions, hands-on exercises, feedback sessions, and direct mentoring. The program was conducted on-site at PT Dwira Masagena. The objective was to provide relevant and applicable recommendations to company staff, tailored to their operational challenges. The intervention consisted of two main components: (1) financial recording practices encompassing five key types of financial statements and (2) training on the physical inventory accounting process. The program is expected to support improved employee performance and organizational efficiency.
Sustainability Reports as a Legitimacy Tool: A Qualitative Perspective from Financial Accounting Practices Hasiah; Hatta, Harmiati; Mide, Nuraisyah Zain
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.101573

Abstract

Although the number of sustainability reports in Indonesia has increased—particularly after the enactment of the Financial Services Authority’s Regulation No. 51/POJK.03/2017—the substance, honesty, and motivations behind these reports remain questionable. This study explores sustainability report practices as a means of organizational legitimacy within financial accounting. Using an interpretive, qualitative approach with a single-case study design, the research explores the subjective experiences of six key informants directly involved in preparing sustainability reports at a publicly listed company in Indonesia. The findings indicate that sustainability reports are employed to comply with regulatory obligations and market demands and serve as a symbolic communication tool and strategic representation of the company. Selective disclosure is not merely technical but also carries political and social significance because it is used to build organizational legitimacy. In this case study, selective disclosure is evident in how companies emphasize achievements that align with the Sustainable Development Agenda, such as carbon emission reduction programs, social responsibility activities in the community, and environmentally friendly innovations. In contrast, sensitive issues such as program failures, negative operational impacts on the environment, or dissatisfaction among some community members tend to be minimized or even omitted from the narrative. Selective disclosure of information that supports a positive corporate image and the construction of sustainability narratives aligned with managerial interests. This study reinforces the relevance of legitimacy theory and sociological approaches in understanding accounting reporting, revealing that sustainability reports constitute a discursive arena in which the meaning of sustainability is socially and politically constructed.
Dinamika Defisit Perdagangan Indonesia di Era MEA: Sebuah Evaluasi Kritis Perpektif Ekonomi Islam Dinhi, Zoel Dirga; Utomo, Yuana Tri; Basyariah, Nuhbatul; Nurlaela, Nunung; Astuti, Meti; Bravely, Irvan; Hatta, Harmiati; Amin, Andi Nursyamsi
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2310

Abstract

Integrasi ekonomi melalui Masyarakat Ekonomi ASEAN (MEA) bertujuan untuk menciptakan pasar tunggal yang dinamis; namun bagi Indonesia, integrasi ini juga menghadirkan tantangan signifikan terhadap neraca perdagangan. Penelitian ini bertujuan untuk menganalisis pengaruh MEA terhadap kinerja perdagangan luar negeri Indonesia serta mengevaluasinya dari perspektif ekonomi Islam. Dengan menggunakan pendekatan kualitatif deskriptif melalui metode studi literatur, penelitian ini mengkaji data perdagangan dan dokumen kebijakan yang relevan sejak implementasi MEA. Hasil penelitian menunjukkan bahwa pasca-pemberlakuan MEA, Indonesia cenderung mengalami peningkatan ketergantungan pada impor dibandingkan dengan ekspansi ekspor di kawasan regional. Dari perspektif ekonomi Islam, fenomena ini mencerminkan bahwa prinsip kemandirian ekonomi (‘izzah al-iqtishad) dan pencapaian maslahah bagi produsen domestik belum sepenuhnya terwujud. Secara ideal, perdagangan internasional dalam Islam seharusnya memperkuat posisi tawar umat dan menghindarkan terjadinya eksploitasi pasar. Penelitian ini menyimpulkan bahwa diperlukan reorientasi kebijakan perdagangan yang berlandaskan pada penguatan industri domestik agar integrasi ekonomi regional tidak sekadar menempatkan Indonesia sebagai pasar, tetapi sebagai pelaku yang dominan dan mandiri secara ekonomi.
Social Influence in Collective Shopping: The Moderating Effect Of Discounts Hatta, Harmiati; Bravely, Irvan; Dinhi, Zoel Dirga; Musdalifa, Eva; Sultan, Nurul Fahmi; Ramadhani, Rezky; Israwati; Putri, Nur Fadhila
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2336

Abstract

This study aims to examine the presence of collective shopping communities as a component of the social influence variable that can affect purchase intention. The discount variable serves as a moderating variable that also influences purchase intention. The research model is based on the Unified Theory of Acceptance and Use of Technology (UTAUT), but focuses solely on the social influence construct. The independent variable in this study is the collective shopping community, while the dependent variables consist of purchase intention and purchase behavior. The moderating variable used is the discount. The sample of this study consists of Indonesian consumers who have joined collective shopping communities and have previously made online purchases. The sampling technique used is purposive sampling. The data analysis technique employed is SmartPLS. The results of the study indicate that all hypotheses have a significant effect except for H2, which shows that the collective shopping community (Komunitas Keranjang Kuning) does not have a positive influence on purchase intention.
Navigating the Disruption: A Bibliometric Analysis of Generative AI in Accounting Education Research (2022-2025) Bravely, Irvan; Hatta, Harmiati; Dinhi, Zoel Dirga; Amin, A. Nursyamsi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2322

Abstract

Purpose: The rapid development of Generative AI (GenAI), particularly following the launch of ChatGPT in 2022, has triggered significant disruption in global higher education. In accounting education, this technology presents complex challenges regarding academic integrity and information accuracy, while also offering significant opportunities to personalize learning and enhance operational efficiency. This study aims to conduct a bibliometric analysis to visualize the evolution of research, identify key contributors, and map critical themes in GenAI and accounting education from 2022 to 2025. Research Design and Methodology: This study uses a bibliometric approach to integrate performance analysis and science mapping. Fifty-eight Scopus-indexed documents were analyzed via VOSviewer and Bibliometrix. Key visualization techniques, including co-authorship, co-citation, keyword co-occurrence, and topic modeling, were applied to identify and map dominant research themes. Findings and Discussion: A publication surge with an 87.58% annual growth rate. Southeast Asian nations (Indonesia, Malaysia, Vietnam) have emerged as major contributors, rivaling Western output on GenAI integration in accounting. Thematic analysis identifies a shift in focus from technical aspects to student competencies such as critical thinking, AI literacy, and adaptive assessment. Identifying the Journal of Accounting Education and Issues in Accounting Education as core references bridging pedagogy and technology, this study provides a roadmap for curricular reform in the Industry 4.0 era. Implications: GenAI integration forces a redefinition of graduate competencies amidst rapid literary expansion. The focus is shifting from procedural mastery to educational psychology, ethics, and human-machine collaboration to prevent the erosion of foundational skills. Ultimately, successful transformation depends on curriculum developers embedding digital literacy to maintain graduate relevance in the Society 5.0 landscape.
Co-Authors Amin, A. Nursyamsi Amin, Andi Nursyamsi Astuti, Meti Bangsawan , Achdian Anggreny Basyariah, Nuhbatul Dinhi, Zoel Dirga Hasiah Irvan Bravely Israwati Khaeruddin, Faizah Mide, Nuraisyah Zain Musdalifa, Eva Nurlaela, Nunung Nurul Jannah Tahang Putri, Nur Fadhila Rafika Uksi Rahayu Alkam Ramadhani, Rezky Saffanah, Nurina Sultan, Nurul Fahmi Triseptya, Ghaliyah Nimassita Vetriyani, A. Musyarrafah Yuana Tri Utomo