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FAKTOR PENYEBAB DAN DAMPAK EKONOMI-SOSIAL KEPUTUSAN TEMPORARY MIGRATION SEKTOR PERTANIAN PADA SAAT LEAN SEASON DI KOTA MAKASSAR Jafar, Rizka; Laming, Ripa Fajarina; Meilvidiri, Wayrohi
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

Migrasi temporer di Kota Makassar disebabkan oleh kehidupan di daerah pedesaan yang bergantung pada siklus pertanian. Siklus pertanian yang bergantung pada alam dan musim mengakibatkan terdapat waktu di mana para petani tidak memiliki aktivitas pertanian (lean season). Pada saat ini, hampir tidak ada aktivitas pertanian sehingga angka kemiskinan dan tingkat pengangguran musiman pekerja di sektor pertanian akan menjadi tinggi. Petani juga menghadapi kekurangan pendapatan yang diiringi dengan kenaikan harga beras dan komoditas lain, sehingga daya beli rumah tangga petani akan menjadi turun. Dengan demikian, perilaku migrasi pekerja pertanian dari daerah pedesaan ke kota dianggap sebuah tindakan yang dapat memenuhi kebutuhannya serta keluarganya dalam jangka pendek selama lean season. Penelitian ini bertujuan untuk melakukan kajian terhadap faktor penyebab dan dampak ekonomi-sosial keputusan temporary migration sektor pertanian pada saat lean season di Kota Makassar.Penelitian ini menggunakan teknik analisis mix methods. Pendekatan kualitatif dilakukan dengan cara metode survei. Sedangkan pendekatan kuantitatif dilakukan dengan cara mengkonversi data primer dari respoden dan beberapa instansi terkait yang kemudian diregresi dengan alat bantu aplikasi statistik Amos 21.Hasil temuan statistik menemukan bahwa secara langsung variabel household condition tidak berpengaruh terhadap migration cost. Variabel agricultural season berpengaruh positif (0.557) signifikan (0.004) pada taraf 1% terhadap migration decision Sedangkan, migration cost tidak memengaruhi keputusan bermigrasi. Keputusan melakukan migrasi temporer pada saat lean season ini secara jangka panjang menimbulkan dampak sosial dan ekonomi baik di daerah asal maupun di Kota Makassar.

Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK - ETAP) Pada Laporan Keuangan CV Quantum Menne, Firman; Laming, Ripa Fajarina; Putri, Indriani Alni
Jurnal Ilmiah Ecosystem Vol. 22 No. 3 (2022): ECOSYSTEM Vol. 22 No 3, September-Desember Tahun 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/eco.v22i3.2004

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi dari Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK – ETAP) pada penyusunan Laporan Keuangan Pada CV Quantum. Data diperoleh dari CV Quantum dengan menggunakan data laporan keuangan perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa berdasarkan standar akuntansi keuangan untuk entitas tanpa akuntabilitas publik, yang terdiri dari Laporan Laba Rugi, Laporan Perubahan Ekuitas, Neraca, Laporan Arus Kas, dan Catatan atas Laporan Keuangan. Maka, laporan keuangan yang dihasilkan oleh CV Quantum belum sepenuhnya menyampaikan laporan keuangan fiskal yang disyaratkan oleh Standar Akuntansi Keuangan , karena CV Quantum hanya menyajikan laporan keuangan yang terdiri dari Laporan Laba Rugi dan Neraca untuk setiap periode dari tahun 2017 sampai dengan tahun 2021. Dengan demikian, diharapkan CV Quantum dapat menyajikan laporan keuangannya sejalan dengan Standar Akuntansi Keuangan tanpa akuntabilitas publik. The purpose of this study is to find out how the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK - ETAP) in the preparation of Financial Statements at CV Quantum. Data obtained from CV Quantum using company financial report data. The research method used in this study is a qualitative descriptive analysis method. The results of the study show that based on financial accounting standards for entities without public accountability, which consist of Profit and Loss Statements, Statements of Changes in Equity, Balance Sheets, Statements of Cash Flows, and Notes to Financial Statements. Thus, the financial reports produced by CV Quantum have not fully submitted the fiscal financial reports required by the Financial Accounting Standards, because CV Quantum only presents financial reports consisting of a Profit and Loss Report and a Balance Sheet for each period from 2017 to 2021. Thus, it is hoped that CV Quantum can present its financial reports in line with Financial Accounting Standards without public accountability.

Institutional Framework and Regulatory Challenges in the Development of the Sharia Financial Sector in Indonesia: A Political Economy Perspective Soumena, Fadly Yashari; Anwar, Anas Iswanto; Arsyad, Rahmat; Laming, Ripa Fajarina; Bahasoan, Awal Nopriyanto
Jurnal Ar-Ribh Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12812

This study aims to examine the institutional framework and regulatory challenges in the development of the Sharia financial sector in Indonesia.The main objectives of this research are to analyze the role of government institutions and regulatory bodies, as well as to identify regulatory barriers, in order to strengthen the institutional framework and support the growth of the Sharia financial sector in Indonesia.This study utilizes qualitative research to analyze the institutional framework and regulatory challenges in Indonesia's Sharia financial sector from a political economy perspective. Data will be gathered from policy documents, legal regulations, government reports, academic publications, case studies, and expert interviews. The analysis will involve content analysis for policy documents and regulations, interview analysis, and descriptive analysis of statistical data on the sector's growth.Overall, the results of the analysis show that through this active participation, the Indonesian government hopes to strengthen Indonesia's image as the global financial center of Shariah and the country's economic position at the international level. Thus, the role of the Indonesian government in the Sharia financial sector is expected to continue to grow, provide greater benefits to Indonesians, and strengthen Indonesia's position at the international level. Increased intensive collaboration between governments, practitioners, and colleges in the form of development programs to produce competent human resources (HRM) finance. Providing stronger policy incentives and support The government needs to provide stronger incentives and policy support to develop Sharia finance in Indonesia. Encourage the development of innovative Sharia financial products.

Faktor-Faktor Yang Mempengaruhi Gagal Lelang Pengadaan Barang Dan Jasa Pada PT. Pegadaian Persero Tamalanrea Makassar Putri, Dhea Arista; Remmang, Hasanuddin; Laming, Ripa fajarina
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i1.2550

Penelitian bertujuan untuk menganalisis faktor-faktor penyebab kegagalan lelang pengadaan barang dan jasa di PT. Pegadaian (Persero) Cabang Tamalanrea Makassar. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda terhadap data kuesioner dari 32 responden. Hasil penelitian menunjukkan bahwa faktor administrasi, teknis, harga, dan kualifikasi berpengaruh signifikan terhadap kegagalan lelang. Secara parsial, variabel kualifikasi memiliki pengaruh dominan (koefisien 0,727), diikuti oleh teknis (0,153), administrasi (0,140), dan harga (0,039). Uji F membuktikan keempat variabel secara simultan berpengaruh terhadap kegagalan lelang (F hitung 92,545 > F tabel 2,640). Temuan ini mengindikasikan pentingnya perbaikan sistem pengadaan, pelatihan SDM, dan penerapan teknologi untuk meminimalkan kegagalan lelang. This study aims to analyze the factors causing auction failure in the procurement of goods and services at PT. Pegadaian (Persero) Tamalanrea Makassar Branch. The research employs a quantitative approach with multiple linear regression analysis of questionnaire data from 32 respondents. The results indicate that administrative, technical, pricing, and qualification factors significantly affect auction failure. Partially, the qualification variable has the most dominant influence (coefficient 0.727), followed by technical (0.153), administrative (0.140), and pricing (0.039). The F-test proves that all four variables simultaneously impact auction failure (F-count 92.545 > F-table 2.640). These findings highlight the need for procurement system improvements, staff training, and technology adoption to minimize auction failures.

Institutional Framework and Regulatory Challenges in the Development of the Sharia Financial Sector in Indonesia: A Political Economy Perspective Soumena, Fadly Yashari; Anwar, Anas Iswanto; Arsyad, Rahmat; Laming, Ripa Fajarina; Bahasoan, Awal Nopriyanto
Jurnal Ar-Ribh Vol. 6 No. 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12812

This study aims to examine the institutional framework and regulatory challenges in the development of the Sharia financial sector in Indonesia.The main objectives of this research are to analyze the role of government institutions and regulatory bodies, as well as to identify regulatory barriers, in order to strengthen the institutional framework and support the growth of the Sharia financial sector in Indonesia.This study utilizes qualitative research to analyze the institutional framework and regulatory challenges in Indonesia's Sharia financial sector from a political economy perspective. Data will be gathered from policy documents, legal regulations, government reports, academic publications, case studies, and expert interviews. The analysis will involve content analysis for policy documents and regulations, interview analysis, and descriptive analysis of statistical data on the sector's growth.Overall, the results of the analysis show that through this active participation, the Indonesian government hopes to strengthen Indonesia's image as the global financial center of Shariah and the country's economic position at the international level. Thus, the role of the Indonesian government in the Sharia financial sector is expected to continue to grow, provide greater benefits to Indonesians, and strengthen Indonesia's position at the international level. Increased intensive collaboration between governments, practitioners, and colleges in the form of development programs to produce competent human resources (HRM) finance. Providing stronger policy incentives and support The government needs to provide stronger incentives and policy support to develop Sharia finance in Indonesia. Encourage the development of innovative Sharia financial products.

Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada CV. Quantum Putri, Indriani Alni; Menne, Firman; Laming, Ripa Fajarina
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 3 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i3.2024

Tujuan penelitian adalah untuk mengetahui penerapan laporan keuangan berdasarkan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK – ETAP) pada CV. Kuantum. Objek penelitian ini adalah CV. Quantum menggunakan CV. Data laporan keuangan kuantum. menggunakan metode analisis deskriptif kualitatif. Berdasarkan laporan keuangan standar akuntansi keuangan entitas tanpa akuntabilitas publik yang terdiri dari Laporan Laba Rugi, Laporan Perubahan Ekuitas, Neraca, Laporan Arus Kas, dan Catatan atas Laporan Keuangan. Namun jika dilihat dari laporan keuangan yang disajikan oleh CV. Quantum hanya terLapoiradiri dari Laporan Laba Rugi dan Neraca untuk setiap periode dari tahun 2017 hingga tahun 2021 The purpose of this study was to determine how the Implementation of Financial Statements Based on The Financial Accounting Standards of Entity Without Public Accountability (SAK – ETAP) In CV. Quantum. The object of this research is CV. Quantum using CV. Quantum financial report data. using qualitative descriptive analysis method. Based on financial statements of financial accounting standards for entities without public accountability, which consist of Income Statements, Statements of Changes in Equity, Balance Sheets, Cash Flow Statements, and Notes to Financial Statements. However, judging from the financial statements presented by CV. Quantum consists only of Income Statement and Balance Sheet for each period from 2017 until 2021.

Faktor-Faktor Yang Menentukan Harga Jual Kerbau Di Kabupaten Toraja Utara Narasani, Dwini; Saleh , Muhammad Yusuf; Laming, Ripa fajarina
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 2 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i2.2038

Tujuan penelitian untuk mengetahui karakteristik yang paling menentukan harga jual ternak kerbau Di Pasar Hewan Bolu Kabupaten Toraja Utara. Penelitian dilaksanakan pada bulan Mei sampai dengan Juli 2022. Penelitian menggunakan metode kualitatif analisis deskriptif untuk mendeskripsikan faktor-faktor yang menentukan harga jual kerbau di Toraja. Populasi dalam penelitian ini adalah pedagang, penjual dan pembeli kerbau yang terlibat dalam penentuan harga jual kerbau yang didatangkan di Pasar Hewan Bolu, Pengumpulan data dilakukan melalui observasi dan wawancara. Analisis data yang digunakan adalah statistik deskriptif dengan menggunakan metode Grounded teori. Berdasarkan penelitian yang telah dilakukan maka diperoleh hasil bahwa karakteristik masing-masing kerbau itu berbeda sesuai dengan jenis kerbaunya. Ada beberapa karakteristik kerbau yang paling sering di jadikan tolak ukur untuk mentukan hraga jual yaitu tanduk, postur tubuh, pusaran bulu, ekor, warna bulu dan kult serta kondisi fisiknya. The aim of the research is to find out the most characteristics determine the selling price of buffalo at the Bolu Animal Market, North Toraja Regency. The research was conducted from May to July 2022. The research used a qualitative descriptive analysis method to describe the factors that determine the selling price of buffalo in Toraja. The population in this study were traders, sellers and buyers of buffalo involved in determining the selling price of buffalo imported at the Bolu Animal Market, Data collection was carried out through observation and interviews. Data analysis used is descriptive statistics using grounded theory methods. Based on the research that has been carried out, the results obtained are: The characteristics of each buffalo differ according to the type of buffalo. There is Several characteristics of buffalo are most often used as benchmarks for making decisions Selling prices are horns, body posture, feather swirls, tail, feather color and skin his physical condition.

Analisis Sistem Dan Prosedur Penilaian Barang Jaminan Pada UPC Pegadaian Kumala Makassar Fatmawati, Fatmawati; Mane, Arifuddin; Laming, Ripa Fajarina
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 1 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i1.2039

Tujuan dari penelitian ini adalah untuk mengetahui sistem dan prosedur penilaian barang jaminan di UPC Pegadaian Kumala Makassar. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode analisis deskriptif, data yang digunakan adalah mengumpulkan data dari objek penelitian mengenai sistem dan prosedur penilaian barang jaminan. Metode pengumpulan data dalam penelitian ini adalah dengan cara wawancara, studi pustaka dan dokumentasi. Hasil penelitian menunjukkan bahwa penilaian barang jaminan di UPC Pegadaian Kumala Makassar sudah sesuai dengan standar gadai dan peraturan perundang-undangan yang berlaku. Sistem dan prosedur penilaian barang jaminan ini tetap harus dilakukan sesuai dengan tahapan yang telah diatur agar tidak terjadi kesalahan di kemudian hari. The purpose of this study was to determine the system and procedure for assessing collateral goods at UPC Pegadaian Kumala Makassar. This research is a qualitative research using descriptive analysis methods, the data used is to collect data from research objects regarding the system and procedures for assessing collateral goods. The data collection method in this study is by means of interviews, literature review and documentation. The results showed that the assessment of collateral goods at the UPC Pegadaian Kumala Makassar was in accordance with applicable pawn standards and laws. The system and procedure of assessing this guarantee item must still be carried out in accordance with the stages that have been arranged so that there are no mistakes in the future.

Analisis Tingkat Kesehatan Bank Menggunakan Metode RGEC Pada PT Bank Sulselbar Nabilah, Firdah; Abubakar, Herminawaty; Laming, Ripa Fajarina
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 2 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i2.2053

Penelitian bertujuan untuk mengetahui tingkat kesehatan Bank PT Bank Sulselbar pada tahun 2017 sampai dengan tahun 2020 yang diukur dengan menggunakan metode Risk Profile, Good Corporate Governance, Earnings, dan Capital (RGEC). Berdasarkan hasil analisis data dapat disimpulkan bahwa selama periode 2017- 2020 masing-masing aspek metode RGEC yaitu risk profile, goog corporate governance, earnings, dan capital nilai komposit kinerja keuangan PT. Bank Sulselbar termasuk dalam kategori sehat karena telah sesuai dengan ketentuan batas-batas rasio yang ditetapkan oleh regulator baik Bank Indonesia (BI) maupun Otoritas Jasa Keuangan (OJK). Sementara itu, hasil penelitian jika dilihat dari faktor risk profile (profil risiko) menggunakan dua indikator yaitu NPL yang termasuk dalam kategori sangat baik dan LDR termasuk pada kategor kurang baik. Faktor good corporate governance (GCG) menggunakan nilai komposit self assessment GCG PT Bank Sulselbar termasuk dalam kategori baik. Faktor earnings (rentabilitas) menggunakan indikator ROA dan BOPO serta faktor capital (permodalan) menggunakan indikator CAR selama periode 2017-2020 termasuk dalam kategori sangat baik. Meskipun selama tahun 2017 hingga 2020 nilai rasio LDR berada diatas batas rata-rata LDR yang seharusnya dimiliki perbankan tetapi nilai rasio LDR yang tinggi tersebut dapat tertutupi oleh tingkat risiko kredit yang rendah ditunjukkan dengan nilai NPL yang rendah serta jumlah modal yang tinggi ditunjukkan dengan nilai CAR yang tinggi. The research aims to determine the health level of PT Bank Sulselbar from 2017 to 2020 which is measured using the Risk Profile, Good Corporate Governance, Earnings and Capital (RGEC) method. Based on the results of data analysis, it can be concluded that during the 2017-2020 period each aspect of the RGEC method, namely risk profile, good corporate governance, earnings, and capital composite value of PT's financial performance. Bank Sulselbar is included in the healthy category because it complies with the ratio limits set by regulators, both Bank Indonesia (BI) and the Financial Services Authority (OJK). Meanwhile, when looking at the research results from the risk profile factor, two indicators are used, namely NPL which is included in the very good category and LDR which is included in the less good category. The good corporate governance (GCG) factor using the GCG self-assessment composite score of PT Bank Sulselbar is included in the good category. The earnings (profitability) factor using ROA and BOPO indicators and the capital factor (capital) using the CAR indicator during the 2017-2020 period are included in the very good category. Even though during 2017 to 2020 the LDR ratio value was above the average LDR limit that banks should have, the high LDR ratio value can be covered by the low level of credit risk, indicated by the low NPL value and the high amount of capital indicated by the CAR value. tall one.

Sistem Dan Prosedur Penerbitan Bank Garansi Pada PT Bank Sulselbar Muslim, Sri Alfira; Saleh, Muhammad Yusuf; Laming, Ripa Fajarina
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 1 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i1.2061

Garansi bank adalah perjanjian tertulis dimana bank telah sepakat untuk mengikatkan diri kepada penerima jaminan untuk memenuhi kewajiban yang dijamin dalam jangka waktu tertentu dan dengan syarat-syarat tertentu berupa pembayaran sejumlah uang tertentu, jika pihak yang dijamin dikemudian hari tidak memenuhi kewajibannya kepada penerima jaminan atau wanprestasi. Tujuan dari penelitian ini adalah untuk mengetahui, memahami dan menganalisis sistem dan prosedur penerbitan bank garansi di PT Bank Sulselbar. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode deskriptif kualitatif, data yang digunakan adalah mengumpulkan data dari objek penelitian mengenai sistem dan prosedur penerbitan bank garansi pada PT Bank Sulselbar. Metode pengumpulan data dalam penelitian ini adalah dengan cara wawancara, observasi, serta teknik dokumentasi. Hasil kajian menunjukkan bahwa penerbitan bank garansi ini telah sesuai dengan syarat dan ketentuan yang berlaku. Adapun sistem dan prosedur bank garansi ini harus dilakukan sesuai tahapannya agar tidak terjadi kesalahan. A Bank guarantee is a written agreement in which the bank has agreed to bind itself to the guarantee recipient in order to fulfill the guaranteed obligations within a certain period of time and with certain conditions in the form of payment of a certain amount of money, if the guaranteed party in the future does not fulfill its obligations to the guarantee recipient or default. The purpose of this research is to find out, understand and analyze the system and procedure for issuing bank guarantess at PT Bank Sulselbar. This research is a qualitative research using descriptive qualitative method, the data used is to collect data from the object of research regarding system and procedure for issuing bank guarantess at PT Bank Sulselbar. The method of data collection in this study is by means of interviews, observation, and also documentation techniques. The results of the study indicate that the issuance of this bank guarantee is in accordance with the applicable terms and conditions. As for the system and procedures of this bank guarantee, it must be carried out according to the stages so that there are no mistakes.

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