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The Effect of Market Orientation, Learning Orientation, and Entrepreneurial Orientation on Marketing Performance with Competitive Advantage as an Intervening Variable Haviana, Evan; Azis, Fajriani
Pinisi Journal of Entrepreneurship Review Vol. 2 No. 1 (2024): Pinisi Journal of Entrepreneurship Review (March 2024)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/pjer.v2i1.2396

Abstract

This study aims to determine the direct and indirect influences of market orientation, learning orientation, and entrepreneurial orientation on marketing performance through competitive advantages in active students of the Makassar State University entrepreneurship study program. The research method used in this study is quantitative. The population in this study is all Makassar State University students for the 2023/2024 academic year with a total sample of 50 students. Based on the results of the research that has been done, this research can be a source of information or reference for teaching staff or lecturers in order to be able to direct and guide students related to the development of one's behavior in entrepreneurial desires, students are expected to be able to further deepen their knowledge related to some of the importance of marketing performance so that it is not focused on scientific theory that produced only, but also able to conduct business ventures and develop them in accordance with existing practices. For further research, efforts will be made to deepen and expand this research both in terms of variables and the development of research methods.
Entrepreneurial Motivation Among Business Actors: The Role of Entrepreneurship Education and Mentality Azis, Fajriani; Andika Isma
Pinisi Journal of Entrepreneurship Review Vol. 2 No. 2 (2024): Pinisi Journal of Entrepreneurship Review (July 2024)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/pjer.v2i2.4030

Abstract

This study explores the factors influencing entrepreneurial motivation among business actors, specifically focusing on the role of entrepreneurship education and entrepreneurial mentality in Aeoropala Food, Makassar City. The research is classified as quantitative descriptive research, targeting a population of culinary entrepreneurs operating within Aeoropala Food. Data were collected through interviews, questionnaires, and documentation. The analysis involved both descriptive and inferential statistical techniques. The findings reveal that entrepreneurship education plays a critical role in enhancing knowledge and shaping positive attitudes, which in turn boost entrepreneurial motivation. Similarly, an entrepreneurial mentality, characterized by increased risk-taking and self-confidence, is also found to be a significant factor in driving motivation among business actors. The study concludes that the business actors in Aeoropala Food, Makassar City, exhibit a high level of desire, hope, and determination in their entrepreneurial endeavors. The results demonstrate that both entrepreneurship education and entrepreneurial mentality have a simultaneous and significant impact on the entrepreneurial motivation of these business actors, underscoring the importance of these factors in fostering a robust entrepreneurial spirit.
Analisis Pengendalian Internal atas Persediaan Obat dan Alat Kesehatan pada Apotek Malomo Farma Achmad, Andi Alyani; Anwar, Azwar; Azis, Fajriani
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i2.447

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan pengendalian internal atas persediaan obat dan alat kesehatan pada Apotek Malomo Farma. Penelitian ini menggunakan metode deskriptif kualitatif. Variabel dalam penelitian ini adalah pengendalian internal atas persediaan obat dan alat kesehatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Teknik analisis data yang digunakan adalah deskriptif kualitatif model Miles, Huberman, dan Saldana yang terdiri dari kondensasi data, penyajian data, dan penarikan kesimpulan mengacu pada konsep teori COSO. Hasil penelitian ini menunjukkan bahwa pengendalian internal atas persediaan obat dan alat kesehatan pada Apotek Malomo Farma belum seutuhnya efektif. Terdapat salah satu komponen yakni kegiatan pemantauan tidak terpenuhi implementasinya di Apotek Malomo Farma.
Evaluasi Kinerja Keuangan Dengan Pendekatan Balanced Scorecard: Studi Kasus RSUP Dr. Wahidin Sudirohusodo Makassar Salsabila, Adinda Aura; Afiah, Nur; Azis, Fajriani
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.671

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada Rumah Sakit Umum Pusat Dr. Wahidin Sudirohusodo Makassar periode 2019-2023. Teknik pengumpulan data yang digunakan adalah dokumentasi.   Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Dalam penelitian ini sumber data yang digunakan dalam pengumpulan data mencakup data sekunder. Hasil penelitian ini menunjukkan laporan keuangan Rumah Sakit Umum Pusat Dr. Wahidin Sudirohusodo Makassar periode 2019–2023 dianalisis menggunakan Peraturan Direktur Jenderal Perbendaharaan Nomor PER-22/PB/2020 yang menguraikan tujuh indikator penilaian kinerja badan layanan publik dalam penyelenggaraan pelayanan kesehatan. Berdasarkan hasil kajian, rumah sakit tersebut memperoleh peringkat A (Baik) selama tiga periode dan peringkat BBB (Sedang) selama dua periode. Hal ini menunjukkan bahwa kinerja keuangan rumah sakit tersebut tergolong baik; namun pada beberapa indikator masih memiliki skor yang kurang, seperti: cash ratio, return on fixed assets, dan return on equity, serta skor collection period yang masih fluktuatif.
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.
Co-Authors Abadi, Ridfan Rivaldy Achmad, Andi Alyani Adriansyah Adriansyah Adriansyah Adriansyah Agusnaya, Nurrahmah Akib, Ambarwati Alfiana Alfiana Alisyahbana, Andi Naila Quin Azisah Aminuddin, Andi Nurannisa Putri Andi Aris Mattunruang Andika Isma Anwar, Azwar Anwar, Rezki Amaliah Anwar, Samsinar Ashari, Elza Rahayu Astriani, Wilda Azisah Alisyahbana, Andi Nailah Quin Dedi Harianto Diarra, Salim Dunakhir, Samirah 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 Haviana, Evan Himawan Sutanto, Himawan Idris, Fardini Ikhyanuddin Ilma Wulansari Hasdiansa Jatmiko Wahyu Nugroho Joshua Kadir, Rachmawaty Kemalasari, Andi Anggi Kusumajaya, Rifki Limbu, Ermanto M. Miftach Fakhri M. Ridwan Tikollah 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 Nurdin Nurdin 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 Salsabila, Adinda Aura Sangkala, Masnawaty Sarie, Fatma Sulaiman, Nurjanna Syahir Fadli Syamsiar, Syamsiar Tikurede, Meli Udianisa, Fitri Vaneza Zefanya Waliyullah, Akbar Yusriatia, Yusriatia Zaimar, Fina Ruzika