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All Journal Jurnal Akuntansi Indonesia Jurnal Mirai Management BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Jurnal Sains Riset MANDAR: Management Development and Applied Research Journal Jurnal BELAINDIKA (Pembelajaran dan Inovasi Pendidikan) Mattawang: Jurnal Pengabdian Masyarakat 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 Journal of Economics, Entrepreneurship, Management Business and Accounting Indonesian Journal Of Business And Entrepreneurship Research Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Pinisi Journal of Entrepreneurship Review Fundamental and Applied Management Journal 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 Jurnal Sipakatau International Journal of Economics, Business and Innovation Research Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Azis, Fajriani
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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.
The Effect of Gold Price on Profit Achievement at PT. Pegadaian (Persero) Maros Branch, South Sulawesi Kadir, Rachmawaty; Alisyahbana, Andi Naila Quin Azisah; Azis, Fajriani
Fundamental and Applied Management Journal Vol. 1 No. 1 (2023): FAMJ, June 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i1.202305

Abstract

The purpose of this research is to determine the effect of gold prices on profit achievement at PT Pengadaian (Persero) Maros Branch, South Sulawesi. This type of research is quantitative in nature explanatory. The population is the financial statements, and the sample is the profit and loss of PT. Pegadaian Maros Branch during the period 2018 - 2022. The data analysis technique used is simple linear regression with the help of the SPSS program. The results showed that the price of gold had a positive and significant effect on the profit achievement of PT. Pegadaian (Persero) Maros Branch South Sulawesi. This means that the price of gold is able to make a significant contribution to the achievement of the profit of PT. Pegadaian (Persero) Maros Branch South Sulawesi. Given the gold price factor that greatly affects the achievement of profit, PT. Pegadaian Maros Branch Sul-Sel needs to pay attention to pricing activities that will be carried out so that consumers and potential consumers / buyers know and understand the ups and downs of gold prices in PT. Pegadaian Maros Branch so as to increase the achievement of future profits.
Analysis of the Effect Current Ratio on Return on Assets at PT Astra Otoparts TBK. Ikhyanuddin; Sarie, Fatma; Andi Aris Mattunruang; Eva Yuniarti Utami; Azis, Fajriani
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): FAMJ, December 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i2.202308

Abstract

This study makes an important contribution in understanding the relationship between current ratio and return on assets at PT Astra Otoparts Tbk. Through the use of a simple linear regression test on financial statement data for the period 2015-2022, this study intends to explain the extent to which the current ratio affects the company's return on assets. Current ratio, as the independent variable, is used as an indicator of the company's ability to meet its short-term obligations, while return on assets, as the dependent variable, reflects the company's level of profitability. The results show that, although the current ratio has a positive influence on return on assets, the influence is not statistically significant. In other words, the increase in current ratio does not contribute significantly to the increase in return on assets at PT Astra Otoparts Tbk. The findings can provide valuable insights for company management in designing financial strategies, especially in terms of managing short-term assets and liabilities. In the context of the automotive and spare parts industry in Indonesia, where PT Astra Otoparts Tbk operates, an in-depth understanding of the factors that influence return on assets is crucial. The results of this study can serve as a basis for similar companies to evaluate and improve their financial performance, optimize asset allocation, and manage short-term liabilities more effectively. Further research and the integration of other factors in financial analysis can help shape a more holistic and sustainable business strategy amidst changing market dynamics.
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.
Pengaruh Current Ratio, Debt Equty Ratio, dan Return On Assets terhadap Price Book Value pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 safutri, Rezi; Dunakhir, Samirah; Azis, Fajriani
VISA: Journal of Vision and Ideas Vol. 4 No. 1 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.1949

Abstract

This research aims: (1) To analyze the influence of Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) simultaneously on Price Book Value (PBV) in coal companies listed on the IDX, ( 2) To analyze the Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) partially on Price Book Value (PBV) in coal companies listed on the IDX, (3) To analyze which variables which has the most dominant influence on the Price Book Value (PBV) of coal companies listed on the IDX. The variables in this research are (1) Current Ratio, (2) Debt Equty Ratio, (3) Return On Assets, and (4) Price Book Value. The population of this research is all 42 coal companies listed on the Indonesia Stock Exchange. Meanwhile, the samples in the research: (1) Coal companies listed on the Indonesia Stock Exchange from 2020-2022, (2) Coal companies that published financial reports during the 2020-2022 period, (3) Manufacturing companies that have a positive company value of 2020-2022. Data collection is carried out using documentation. Data analysis was carried out using classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this research show that the Curret Ratio has a significant effect on Price book value with a sig value of 0.318, the Debt Equty Ratio has a significant effect on price book value with a sig value of 0.009, and Return On Assets has a significant effect on price book value with a sig value of 0.038 and has a significant effect on price book value. simultaneously with a sig value of 0.023.
Analisis Sistem Informasi Akuntansi Penerimaan Kas dan Pengeluaran Kas pada PT Amaly Mitra Abadi Sulawesi di Kota Makassar Udianisa, Fitri; Anwar, Samsinar; Azis, Fajriani
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.214

Abstract

This research aims to determine the application of the cash receipts and cash disbursements accounting information system of PT Amaly Mitra Abadi Sulawesiand to determine the problems in the implementation of the cash receipts and cashdisbursements accounting information system. This type of research is descriptive qualitative research. The type of data used in this research is qualitative data with data collection techniques carried out using documentation and interviews. The results of this research indicate that the implementation of the cash receipts and cash disbursements accounting information system carried out by PT Amaly Mitra Abadi Sulawesi has been implemented effectively. Problems in the implementationof the accounting information system for cash receipts and cash disbursements at PT Amaly Mitra Abadi Sulawesi, there is no clarity regarding the division of tasksbetween the marketing and operational departments.
PEMANFAATAN TEKNOLOGI DALAM MENDORONG JIWA BERWIRAUSAHA DI ERA SOCIETY 5.0 Azis, Muhammad; Waliyullah, Akbar; Azis, Fajriani; Rusdi, Nur Risma; Ashari, Elza Rahayu; Munawarah, Nita Madinatul; Arwadi, Fajar
Jurnal Pengabdian Masyarakat Sabangka Vol 2 No 03 (2023): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v2i03.597

Abstract

The rapid advancement of information technology, particularly the internet, has had a significant impact on various aspects, including business and marketing. Nowadays, numerous companies and individuals utilize the internet as a platform for marketing and conducting business. Consequently, this trend influences the purchasing behavior of individuals within the community, as they rely on the internet to fulfill their goods and services needs. To address this evolving landscape, the KKNT UNM Team in Lerang Village organized an Entrepreneurship Seminar aimed at young people and parents. The purpose of this seminar was to promote entrepreneurship and establish better communication and camaraderie among the Lerang Village community. It served as a platform to revitalize the entrepreneurial spirit in the era of Society 5.0. The seminar, titled "Utilizing Technology to Foster Entrepreneurial Spirit," took place at MI DDI Kaloang, a venue capable of accommodating a large audience. The event primarily attracted young individuals and the elderly from Lerang Village.
Pemberdayaan IRT Berbasis Mompreneurs Melalui Pembuatan Abon Ikan Bandeng Kemasan Siap Jual Isma, Andika; Azis, Fajriani; Azisah Alisyahbana, Andi Nailah Quin; Fakhri, M Miftach; Hasdiansa, Ilma Wulansari; Hasbiah, Sitti; Nurdin, Nurdin
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 1 Issue No. 1: Juli 2023
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/kreativa.v1i1.20233

Abstract

Kegiatan pengabdian kepada masyarakat ini melibatkan penggunaan Ikan Bandeng yang dijadikan Abon siap jual sebagai peluang usaha alternatif bagi ibu rumah tangga. Sebanyak 20 peserta dari Ibu Rumah Tangga (IRT) Desa Sokkolia, Kecamatan Bontomarannu, Kabupaten Gowa mengikuti pelatihan ini. Tujuan dari pengabdian ini adalah memperkenalkan penggunaan Ikan Bandeng yang diolah menjadi Abon siap jual, meningkatkan partisipasi masyarakat dalam mendukung program ketahanan keluarga, merangsang kreativitas masyarakat dalam menghasilkan produk yang berguna, serta memberikan alternatif peluang usaha bagi ibu rumah tangga. Kegiatan pengabdian dilaksanakan di Desa Sokkolia, Kecamatan Bontomarannu, Kabupaten Gowa, melalui demonstrasi praktis yang melibatkan ibu rumah tangga sebagai pihak yang terlibat. Metode yang digunakan dalam kegiatan ini adalah Metode Training of Trainer (TOT), di mana materi disampaikan melalui ceramah dan dilanjutkan dengan praktek langsung oleh peserta. Hasil dari kegiatan pengabdian ini berupa pelatihan bagi ibu rumah tangga Desa Sokkolia, Kecamatan Bontomarannu, Kabupaten Gowa, yang diikuti dengan antusiasme hingga akhir acara, serta memberikan motivasi kepada mereka untuk membuat dan memproduksi sendiri.
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