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All Journal Jurnal Akuntansi Indonesia Jurnal Mirai Management JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Ilmiah Akuntansi Kesatuan MANDAR: Management Development and Applied Research Journal Jurnal BELAINDIKA (Pembelajaran dan Inovasi Pendidikan) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Juwara : Jurnal Wawasan dan Aksara Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Indo-MathEdu Intellectuals Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Economic Reviews Journal Seminar Nasional Pengabdian Kepada Masyarakat JURNAL PARADIGMA: Journal of Sociology Research and Education Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Aplikasi Perpajakan Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Indonesian Journal of Enterprise Architecture VISA: Journal of Vision and Ideas International Journal of Economics, Business and Innovation Research Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Sipakatau Fundamental and Applied Management Journal Indonesian Journal of Business and Entrepreneurship Research Indonesian Journal of Enterprise Architecture
Azis, Fajriani
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Pengaruh Lingkungan Keluarga terhadap Minat Menjadi Guru pada Mahasiswa Prodi Pendidikan Akuntansi FEB UNM Aminuddin, Andi Nurannisa Putri; Tikollah, M. Ridwan; Azis, Fajriani; Idrus, Mukhammad; Dunakhir, Samirah
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 5 No. 1 (2024): (JUNI 2024) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v5i1.8685

Abstract

Tujuan dari dijalankannya penelitian berikut adalah guna mengetahui bagaimana pengaruh lingkungan keluarga terhadap minat menjadi seorang guru mahasiswa Program Studi Pendidikan Akuntansi Universitas Negeri Makassar dibawah Fakultas Ekonomi dan Bisnis. Pengujian hipotesis dan pengujian instrumen merupakan metodologi penelitian yang digunakan. Uji validitas dan reliabilitas termasuk dalam pengujian instrumen, sedangkan uji t, koefisien determinasi, analisis regresi linier sederhana, sekaligus penggunaan analisis korelasi pearson product moment termasuk dalam pengujian hipotesis. Berdasarkan hasilnya, model persamaan regresi linier sederhana Y = 8,162 + 0,821X menunjukkan bahwa minat menjadi guru akan meningkat sebesar 0,821 setiap penambahan nilai lingkungan keluarga. Sedangkan uji korelasi product moment menghasilkan nilai korelasi kategori kuat sebesar 0,622 yang menunjukkan adanya hubungan yang kuat antara lingkungan keluarga dengan keinginan menjadi guru. Pengujian koefisien determinasi menghasilkan nilai r2 = 0,387 atau 38,7 persen. Hal ini menunjukkan bahwa 61,3 persen minat menjadi guru dipengaruhi oleh faktor lain, sedangkan 38,7 persen minat menjadi guru mendapat pengaruh dari nilai lingkungan keluarga.
School Entrepreneurship Transformation Based on Data Literacy and Augmented Reality: Capacity Building and Digital Marketing at SMAN 2 Bulukumba Hajar Dewantara; Azis, Fajriani; Akbar, Muhammad; Agusnaya, Nurrahmah; Nirmala S., Aprilianti
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4308

Abstract

Kesenjangan pemanfaatan teknologi digital dalam pembelajaran kewirausahaan di sekolah menengah masih terlihat pada rendahnya integrasi literasi data dan media interaktif. Program pengabdian ini bertujuan memperkuat ekosistem kewirausahaan di SMAN 2 Bulukumba melalui pelatihan literasi data dan Augmented Reality (AR) yang terintegrasi dengan perancangan perangkat ajar serta strategi pemasaran digital. Metode yang digunakan adalah Participatory Action Research (PAR) dengan tahapan: identifikasi kebutuhan, sosialisasi, pelatihan (literasi data, Google Form dan pemanfaatan AI, AR untuk visualisasi produk 3D, penyusunan RPP menggunakan Magic School, dan penguatan digital marketing), pendampingan, serta evaluasi. Evaluasi kuantitatif menggunakan pre-test dan post-test yang diikuti oleh 30 peserta (guru dan siswa), sedangkan evaluasi kualitatif melalui observasi dan refleksi terstruktur. Hasil menunjukkan peningkatan signifikan pemahaman dan keterampilan: rata-rata skor naik dari 4,614 (29%) menjadi 8,901 (72%). Secara kualitatif, guru lebih percaya diri menyusun RPP berbasis teknologi dan memfasilitasi analisis data pasar, sementara siswa lebih kreatif memvisualisasikan produk dengan AR serta menerapkan strategi digital marketing. Program ini efektif meningkatkan kapasitas kewirausahaan digital di sekolah dan layak dilanjutkan melalui pelatihan lanjutan serta penguatan infrastruktur. Implikasi praktisnya, integrasi literasi data dan AR mendorong pembelajaran yang kontekstual, inovatif, dan berorientasi pasar, sekaligus menyiapkan wirausahawan muda yang adaptif di era ekonomi digital.
ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES Mustafa, Nurhikmah; S, Masnawaty; Azis, Fajriani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.31610

Abstract

This study aims to analyze Financial Accounting Standard Statement 71 on the provision of receivable losses at PT Pelindo Jasa Maritim Subholding. Data collection techniques are carried out by conducting interviews and documentation. The data analysis technique is carried out by descriptive analysis by describing the findings based on the results of the data collected. The results of this study are that PT Pelindo Jasa Maritim has suppressed the movement of the impairment loss reserve in 2020 by 20.86%, while allowance for impairment losses for 2021 is 9.72% so it can be concluded that the determination, recognition and measurement of the impairment loss reserve at PT Pelindo Jasa Maritim, has been in accordance with Financial Accounting Standard Statement 71 from 2020-2021 even though seen from the percentage of credit still fluctuates. Financial Accounting Standard Statement 71 is very helpful in financial reporting and a significant allowance for impairment losses is included in the calculation of credit losses, the determination of this reserve depends on how much the four estimated future cash flows are to determine individual reserves.
THE INFLUENCE OF STUDENTS' PERCEPTIONS OF TEACHERS' SOCIAL STATUS ON THE INTEREST IN BECOMING ACCOUNTING TEACHERS Idris, Fardini; Sahade, Sahade; Azis, Fajriani
JURNAL EDUSCIENCE Vol 11, No 1 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, India, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i1.5256

Abstract

The purpose of this research is to find out how students' perceptions of teachers' social status influence their interest in becoming an Accounting teacher, Faculty of Economics, Makassar State University. In this study, two independent variables were used, students' perceptions of teachers' social status (X) and interest in becoming an accounting teacher (Y). There were 311 participants from the Accounting Education Study Program, Faculty of Economics, Makassar State University for the 2018-2020 academic year. This research used a sample of 76 students taken through Proportionate Stratified Random Sampling. Questionnaires and written notes were used for data collection. Descriptive percentage analysis, instrument testing, and hypothesis testing were used to test the data. Based on the results of the descriptive analysis, student perceptions of teacher social status and interest in becoming an accounting teacher were included in the good category, with a percentage of student perceptions about teacher social status of 80%, and 76.8% for interest in becoming a teacher. From the results of the linear regression analysis, it was obtained that the equation model Y' = 22.952 + 0.483, which means that for every additional unit of teacher's social status value, the interest in becoming an accounting teacher increases by 0.483 units. Linear regression analysis yielded a model equation Y' = 22.952 + 0.483 which indicates that the higher the social status of a teacher, the higher the desire for a career in accounting education. Analysis of the coefficient of determination (r2) produces a value of 0.289 which indicates that students' impressions of the teacher's socio-economic position have an influence of 28.9% on their decision to pursue a career in accounting education, while the remaining 71.1% is influenced by other factors. The t-test analysis produces a significance value of 0.000 <0.05 which indicates that the student's perception of the teacher's social status variable has a significant effect on the interest in becoming an accounting.Keywords: Student Perceptions; Teacher's Social Status; Accounting Teacher
THE INFLUENCE OF SCHOOL ENVIRONMENT ON THE STUDY DISCIPLINE OF ACCOUNTING STUDENTS AT SMK NEGERI 6 MAKASSAR nugiyanti, Tari; Hasyim, Sitti Hajerah; Azis, Fajriani
JURNAL EDUSCIENCE Vol 10, No 3 (2023): Jurnal Eduscience (JES), (Authors from Nigeria and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i3.5091

Abstract

The research carried out had the aim of analyzing the influence of the school environment on the learning discipline of accounting students at SMK Negeri 6 Makassar. The research carried out also used a variable in the form of school environment as the independent variable and learning discipline as the dependent variable. As with carrying out the research using the population with all accounting students at SMK Negeri 6 Makassar. In determining the research sample according to the criteria determined in the research, a Proportionate Stratified Random Sampling technique was used, in this case the sample size was 71 students. The research also used a technique to collect research data in the form of documentation and questionnaires. The data collected from this research was discussed using descriptive analysis data analysis techniques, instrument testing, classical assumption testing, and hypothesis testing. In a simple linear regression analysis that has been produced in the school environment, Y=6.383 + 0.387 On the other hand, in the product moment correlation test, a correlation coefficient assessment of 0.798 was obtained and it was declared to be in the high category, meaning that the school environment has a high influence on learning discipline. In an analysis of the coefficient of determination (r2), an assessment was obtained (r2) = 0.637 or 63.7%, which means that the school environment has a contribution to learning discipline of 63.7 percent and the remaining 36.3 percent is found to be influenced by other factors. Another case, in the t-test analysis, results were obtained with a significant assessment of 0.000 < 0.05, which can be interpreted as the school environment having a significant influence on the level of learning discipline, as well as on the acceptance of the hypothesis.Keywords: School Environment, Learning Discipline. AbstrakPada penelitian yang dilakukan mempunyai sebuah tujuan guna menganalisis pengaruh lingkungan sekolah pada  kedisiplinan belajar siswa akuntansi di SMK Negeri 6 Makassar. Penelitian yang dilakukan pula menggunakan sebuah variabel berupa lingkungan sekolah menjadi variabel bebas dan kedisiplinan belajar sebagai variabel terikat. Sebagaimana pelaksanakan penelitian menerapkan  populasi dengan keseluruhan siswa akuntansi di SMK Negeri 6 Makassar. Dalam menentukan sampel penelitian yang sesuai kriteria yang telah ditentukan dalam penelitian digunakan sebuah Teknik Proportionate Stratified Random Sampling, dalam hal ini didapatkan pada suatu populasi yang ditentukan didapatkan banyaknya sampel 71 siswa. Penelitian yang dilakukan juga menggunakan sebuah teknik untuk mengumpulkan data penelitian yang berupa dokumentasi dan angket. Dalam data yang terkumpul dari penelitian ini dilakukan pembahasan menggunakan Teknik Analisis data analisis deskriptif, uji instrument, uji asumsi klasik, dan uji hipotesis. Dalam sebuah analisis regresi linear sederhana yang telah dihasilkan dalam lingkungan sekolah Y=6,383 + 0,387X sebagaimana dapat diartikan setiap dilakukan penambahan 1 nilai lingkungan sekolah, menjadikan penilaian sebuah kedisiplinan belajar terjadi peningkatan yang besarnya 0,387. Lain halnya dalam pengujian korelasi product moment didapatkan sebuah penilaian kofisisen koralsi 0,798 dan dinyatakan berkategori tinggi sebagaimana diartikan lingkungan sekolah berpengaruh tinggi terhadap kedisipiplinan belajar. Dalam sebuah analisa koefisien determinasi (r2) didapatkan sebuah penilaian (r2) = 0,637 atau 63,7% dengan diartikan lingkungan sekolah memiliki kontribusi pada kedisiplinan belajar yang besarnya 63,7 persen dan diperoleh sisa 36,3 persen didapatkan sebuah pengaruh dari faktor lainnya. Lain halnya dalam analisa uji-t diperoleh yang dihasilkan dengan penilaian signifikan 0.000  0,05 sebagaimana dapat diartikan dengan lingkungan sekolah memberi pengaruh secara signifikan pada tingkat kedisiplinan belajar, serta juga untuk hipotesis diterimanya.Kata Kunci: lingkungan Sekolah, Kedisiplinan Belajar
THE EFFECT OF LEARNING ACTIVITIES ON ACCOUNTING LEARNING RESULTS FOR CLASS XII IPS STUDENTS UPT SMA NEGERI 11 LUWU UTARA Edhy, Ikram; Azis, Fajriani; Hasyim, Sitti Hajerah; Tikollah, M. Ridwan; Idris, Hariany
JURNAL EDUSCIENCE Vol 10, No 3 (2023): Jurnal Eduscience (JES), (Authors from Nigeria and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i3.5255

Abstract

This study aims to analyze the effect of learning activities on the results of studying accounting in class XII IPS UPT SMA Negeri 11 Luwu Utara. The variables of this study are learning activities as the independent variable (X) and learning outcomes as the dependent variable (Y). The population of this study were all students of class XII IPS UPT SMA Negeri 11 North Luwu, totaling 64 students, while the sample used a saturated sampling technique with a total sample of 64 students. Data collection techniques used are questionnaires, observation, and documentation. The data analysis technique used is descriptive statistical analysis, instrument testing and hypothetical testing using SPSS 25 for windows. The results of this study indicate that: Based on the results of simple linear regression analysis, the equation model Y = 48.671 + 0.469 X is obtained, which means that for each addition of one learning activity value, the value of accounting learning outcomes for class XII IPS students increases by 0.469 units. From the results of the t-test analysis, the significance is 0.000 <0.05, which means that the learning activity variable has a positive and significant effect on the accounting learning outcomes of class XII IPS UPT SMA Negeri 11 Luwu Utara, thus the hypothesis is "accepted". From the results of the analysis of the coefficient of determination (KD) the value of r2= 18% is obtained, which means that learning activities have a contribution to learning outcomes of 18% and the remaining 82% is influenced by other factors.
ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA UD BUMI TANI KABUPATEN LUWU UTARA Astriani, Wilda; s, Masnawaty; Azis, Fajriani
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2287

Abstract

This research aims to analyze the break-even point as a profit planning tool for UD. Bumi Tani in North Luwu Regency. The research variable is profit planning, measured through break-even point analysis. The study population consists of data related to break-even point analysis, including costs, sales, gross profit, and net profit for UD. Bumi Tani in North Luwu Regency during the period 2020-2022. The sample used encompasses the entire population under study, including data on costs, sales, gross profit, and net profit for UD. Bumi Tani in North Luwu Regency during the period 2020-2022. Data collection was conducted using documentation techniques and interviews. Data analysis employed the break-even point formula, margin of safety, and profit planning calculations. The research findings reveal the break-even point in 2020 amounted to Rp19,422,070,314, increasing by 34.7% to Rp26,160,792,733 in 2021, and further rising by 17.5% to Rp30,751,220,045 in 2022. The margin of safety in 2020 was 40.5%, increasing to 42% in 2021, and further rising to 45.1% in 2022. The profit planning results indicate a projected sales figure of Rp62,279,891,076 for the year 2023.
Stepping Toward Business Excellence: Building an Integrated and Efficient Enterprise Architecture System Alisyahbana, Andi Naila Quin Azisah; Azis, Fajriani; Fardhani, Muhammad Faris; Rauf, Muhammad Ikhwan; Isma, Andika
Indonesian Journal of Enterprise Architecture Vol. 1 No. 1 (2023): IJEA, August 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijea.v1i1.0231

Abstract

In today's digital era, businesses face increasingly complex challenges. To achieve business excellence, organizations need to build integrated and efficient systems. Enterprise architecture (EA) is a comprehensive approach to designing and managing information technology and business structures in organizations. This journal aims to investigate the importance of building an integrated and efficient EA in achieving business excellence. We use a research methodology approach to analyze case studies and results related to EA implementation in several organizations. Our findings show that an integrated and efficient EA can provide benefits such as improved operational efficiency, cost savings, increased flexibility, and better decision-making. In this journal, we describe the methods used in building EAs, the results of EA implementation in organizations, and a discussion of the implications and resulting benefits. We conclude that building an integrated and efficient EA is an important step for organizations that want to achieve business excellence. An integrated and efficient EA in achieving business excellence. An integrated EA involves a comprehensive planning and design process, integration of systems and applications, effective data and information management, and necessary organizational changes. An integrated and efficient EA implementation can provide a number of benefits to an organization, including improved operational efficiency, reduced costs, increased visibility and accessibility of information, and better decision-making. However, the challenges and complexities associated with EA implementation need to be addressed through a holistic approach, stakeholder engagement, effective communication, and proactive change management.
Implementation of TOGAF ADM in Designing Enterprise Architecture for Netflix Company Alisyahbana, Andi Naila Quin Azisah; Azis, Fajriani; Rini Cahyani Ramli; Febriyanti Gian Matthew; Vaneza Zefanya
Indonesian Journal of Enterprise Architecture Vol. 1 No. 2 (2024): IJEA, February 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijea.v1i2.0237

Abstract

Netflix is a digital media streaming service provider, where business Mainly, it is a subscription streaming service that provides films and television programs, including several programs created by Netflix itself. In building a good business process and implementing the running of a system, it takes a business architecture design, using a framework architecture to minimize errors that will occur in creating a framework. EA design is needed by the Netflix company in order to help and increase efficiency regarding enterprise architecture to improve company performance and even help companies to plan and manage system changes for the company. In designing this Enterprise Architecture, a method is used, namely TOGAF ADM which consists of 10 phases. But this research is limited to 4 phases, namely, Preliminary phase, Vision architecture, Business architecture and Information system architecture.
Analisis Faktor yang Mempengaruhi Minat Belajar Siswa Kelas XI Akuntansi SMK Negeri 1 Makassar Yusriatia, Yusriatia; Hasyim, Sitti Hajerah; Azis, Fajriani
Juwara: Jurnal Wawasan dan Aksara Vol. 4 No. 2 (2024)
Publisher : Yayasan Pendidikan dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/juwara.v4i2.157

Abstract

This study aims to analyze the factors influencing students' interest in learning in Class XI of the Accounting Expertise Program at SMK Negeri 1 Makassar. The study population consists of 144 students, with a sample of 60 students selected using the Proportionate Stratified Random Sampling technique. Data were collected through questionnaires and analyzed using factor analysis with SPSS version 25.0.The research results indicate that the first factor, with an eigenvalue of 4.878, consists of the variables health and fitness conditions, intelligence, student interest, school, and study time. The second factor, with a value of 1.701, includes attitude, family, subject matter, and home conditions. The third factor, with a value of 1.569, comprises student talents, classmates, building, and location, while the fourth factor, with a value of 1.267, includes motivation and society.The most important factor influencing students' interest in learning is student interest, with a value of 0.880. This shows that students' special attention to subjects serves as a strong incentive for active involvement in the learning process.
Co-Authors Abadi, Ridfan Rivaldy Achmad, Andi Alyani Adriansyah Adriansyah Adriansyah Adriansyah Agusnaya, Nurrahmah Akib, Ambarwati Alisyahbana, Andi Naila Quin Azisah Aminuddin, Andi Nurannisa Putri Andi Aris Mattunruang Andika Isma Anwar, Azwar Anwar, Rezki Amaliah Anwar, Samsinar Ashari, Elza Rahayu Asmar Asmar, Asmar Astriani, Wilda Azisah Alisyahbana, Andi Naila Quin Azisah Alisyahbana, Andi Nailah Quin Darwis, Nur Aliyah Dedi Harianto Diarra, Salim Dunakhir, Samirah Dwi Ayu Siti Hartinah Edhy, Ikram Eva Yuniarti Utami Fadillah, Ardillah Fajar Arwadi Fardhani, Muhammad Faris Febriyanti Gian Matthew Fithyatulhaq, Fithyatulhaq Fitriani, Nurul Hajar Dewantara Hariany Idris Hartinah H, Dwi Ayu Siti Hasbiah, Sitti Hastharita, Rafiqa Hasyim, Sitti Hajerah Himawan Sutanto, Himawan Idris, Fardini Ikhyanuddin Ilma Wulansari Hasdiansa Kadir, Rachmawaty Kemalasari, Andi Anggi Kusumajaya, Rifki Limbu, Ermanto M. Miftach Fakhri M. Ridwan Tikollah Magfirah Wahyu Ramadhani Maghfirah, Nurul Safitri Makmur, Asra Warsita Muhammad Akbar Muhammad Azis Muhammad Hasan Mukhammad Idrus Munawarah, Nita Madinatul Mustafa, Nurhikmah Muwahid, Fadli Nirmala S., Aprilianti nugiyanti, Tari Nur Afiah, Nur Nur Arisah Nuraisyiah Nuraisyiah, Nuraisyiah Nurasyiah Nurdin Nurdin Patari, Tiara Patih Assahra, Dyan Raharimalala, Soussou Ramadhani, Laila Kamila Rauf, Muhammad Ikhwan Ria, Ria Ridfan Rifadly Abadi Rifki Suwaji Rijal, Abdul Rini Cahyani Ramli Rusdi, Nur Risma S, Masnawaty Safutri, Rezi Sahade Sahade Salsabila, Adinda Aura Sangkala, Masnawaty Sarie, Fatma Sulaiman, Nurjanna Syahir Fadli Syamsiar, Syamsiar Tikurede, Meli Udianisa, Fitri Ukie Tukinah, Ukie Vaneza Zefanya Waliyullah, Akbar Yunus, Asmar Yusriatia, Yusriatia Zaimar, Fina Ruzika