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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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Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. PLN (Persero) Yang Terdaftar Di BEI Patih Assahra, Dyan; Sahade; Azis, Fajriani
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.484

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada PT.PLN jika dilihat dari rasio keuangan menggunakan rasio profitabilitas, likuiditas, solvabilitas dan aktivitas dan kemudian menganalisis rasio tersebut menggunakan metode trend. Untuk variabel penelitian ini adalah kinerja keuangan pada PT.PLN (Persero) yang terdaftar di bursa efek Indonesia sebagai variabel terikat (Y) yang diukur dengan rasio keuangan sebagai variabel bebas (X). Populasi penelitian ini adalah seluruh data terkait laporan keuangan dan kinerja keuangan pada PT.PLN (Persero) yang terdaftar di BEI, sedangkan sampel adalah data laporan keuangan pada PT.PLN (Persero) yang terdaftar di BEI pada tahun 2022-2024. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Analisis data dilakukan dengan deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT.PLN (Persero) yang terdaftar di BEI berdasarkan analisis rasio likuiditas, dan rasio profitabilitas secara keseluruhan dinyatakan kurang baik. berdasarkan analisis rasio solvabilitas kinerja keuangan PT.PLN (Persero) secara keseluruhan dinyatakan sangat baik. Dan pada rasio aktivitas kinerja keuangan PT.PLN (Persero) dinyatakan sangat baik pada pengukuran Receivable Turnover dan Fixed Assets Turnover tetapi pada pengukuran Total Asset Turn Over menyatakan bahwa kinerja keuangan perusahaan kurang baik. Sementara trend pada sisi rasio likuiditas current ratio dan quick Ratio didapatkan hasil bahwa trend mengalami perkembangan yang meningkat setiap tahunnya.pada sisi rasio solvabilitas didapatkan hasil bahwa trend pada Debt To Equity dan Debt To Asset Ratio stagnan. sementara trend rasio profitabilitas pada Profit Margin Ratio , Return On Equity, dan Return On Asset mengalami fluktuasi. dan pada sisi Trend rasio aktivitas pada Receivable Turnover, Fixed Assets Turnover, dan Total Asset Turn Over mengalami peningkatan.
The Influence of the Flypaper Effect on Regional Financial Performance with SiLPA as Moderator in South Sulawesi Regencies Azis, Fajriani; Tikollah, M. Ridwan; Yunus, Asmar; Ramadhani, Magfirah Wahyu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4241

Abstract

This study aims to analyze the effect of the flypaper effect on regional financial performance with the budget surplus as a moderating variable in districts/municipalities in South Sulawesi Province. The flypaper effect refers to the phenomenon in which local governments are more responsive to central government transfers, particularly the general allocation fund, than to local own-source revenue. This study employs panel data from 24 districts/municipalities for the period 2021–2023, using a quantitative approach through multiple linear regression and moderated regression analysis based on the interaction model. The results indicate that general allocation fund and local own-source revenue have a significant effect on regional expenditure, while the special allocation fund and revenue sharing fund do not. The flypaper effect is confirmed, with general allocation funds being more “sticky” to regional government spending compared to local own-source revenue. Furthermore, budget surplus significantly moderates this relationship, where high budget surplus tends to weaken, while low budget surplus strengthens the influence of the flypaper effect on regional financial performance. These findings highlight the importance of efficient budget management to ensure that transfer funds optimally enhance regional fiscal performance.
Analisis Efektivitas Penerapan Pemutihan Pajak Kendaraan Bermotor Bagi Masyarakat Di Kabupaten Toraja Utara Nurasyiah; Azis, Fajriani; Patari, Tiara
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/w0x3dj44

Abstract

This study aims to analyze the effectiveness of the implementation of motor vehicle tax amnesty for the community in North Toraja Regency and to explain and identify obstacles in the implementation of motor vehicle tax amnesty in North Toraja Regency. The data collection techniques used were interviews and documentation. The data analysis technique used in this study was descriptive qualitative. The results of this study indicate that the Effectiveness of the Implementation of Motor Vehicle Tax Amnesty for the Community in North Toraja Regency using 5 effectiveness indicators used to measure how effective the implementation of tax amnesty for the community shows positive results or is quite effective. However, in its implementation there are still several obstacles that are expected to be overcome immediately by the relevant parties so that the implementation of motor vehicle tax amnesty in North Toraja Regency is even more effective.
Pengaruh Self Efficacy dan Motivasi Belajar terhadap Kemandirian Belajar pada Siswa Jurusan Akuntansi di SMKN 6 Pangkep Darwis, Nur Aliyah; Azis, Fajriani; Asmar, Asmar
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36911

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh self-efficacy dan motivasi belajar terhadap kemandirian belajar siswa Jurusan Akuntansi di SMKN 6 Pangkep. Variabel yang diteliti adalah self-efficacy (X_1), motivasi belajar X_2), dan kemandirian belajar (Y). Populasi dan sampel penelitian adalah 91 siswa yang ditentukan melalui teknik sampling jenuh. Data dikumpulkan melalui kuesioner, wawancara, observasi, dan dokumentasi. Analisis data menggunakan analisis regresi berganda setelah melewati uji instrumen dan asumsi klasik. Hasil uji t mengonfirmasi bahwa baik self-efficacy (signifikansi 0,028) maupun motivasi belajar (signifikansi 0,000) berpengaruh signifikan secara parsial terhadap kemandirian belajar. Uji F juga menunjukkan pengaruh signifikan secara simultan (signifikansi 0,000). Koefisien determinasi (R^2=0,729) menunjukkan bahwa 72,9% variasi kemandirian belajar dijelaskan oleh kedua variabel tersebut. Temuan penting adalah motivasi belajar memberikan pengaruh yang lebih dominan (71,4%) dibandingkan self-efficacy (58,4%). Dengan demikian, semua hipotesis penelitian dinyatakan diterima.
Implementing a SAK EMKM-Based Accounting Information System in a Micro and Small Enterprise in the Bakery Sector Azis, Fajriani; Adriansyah, Adriansyah; Hartinah, Dwi Ayu Siti; Hastharita, Rafiqa
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 1 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i1.245

Abstract

The advancement of information technology offers significant opportunities for Micro and Small Enterprises (MSEs) to enhance business management through the adoption of structured Accounting Information Systems (AIS). However, many MSEs continue to face challenges in preparing financial statements that comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community assistance initiative aims to support a bakery-sector MSE in implementing a SAK EMKM-based AIS to improve financial transparency, accountability, and reporting accuracy. The assistance was delivered through field observations, interviews, and hands-on training sessions with the business owner and employees focusing on the accounting cycle and recording techniques. The results indicate that the adoption of a more structured accounting system enabled the MSE to prepare monthly income statements, equity reports, and statements of financial position more systematically. The program also enhanced the entrepreneur’s financial literacy and supported more informed decision-making. These findings demonstrate that implementing a SAK EMKM-based AIS is effective in strengthening financial governance and promoting business sustainability for MSEs.
Study Internalization of Entrepreneurial Values in the Formation of Student Entrepreneurial Character through Scouting Activities Sutanto, Himawan; Suwaji, Rifki; Azis, Fajriani
Indonesian Journal of Business and Entrepreneurship Research Vol. 2 No. 1 (2024): Vol. 2, No. 1, January 2024: Indonesian Journal of Business and Entrepreneurshi
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

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

Abstract

The purpose of this research is to understand how the Internalization of Entrepreneurial Values can shape Entrepreneurial Character through Student Scouting. The subjects of this study consisted of five members and coaches of the Universitas Negeri Makassar Scout student activity unit, consisting of one coach, two administrators, and two members. This research uses a qualitative approach with a descriptive nature. Sampling was done through non-probability sampling technique, specifically purposive sampling. Data were collected through observations, interviews, and documentation, while data analysis used qualitative analysis methods. Based on the results of the research and discussion, it can be concluded that the internalization of entrepreneurial character through scouting activities includes values such as honesty, discipline, hard work, creativity, innovation, independence, responsibility, cooperation, leadership, perseverance, resilience to risk, commitment, realism, curiosity, communicative, strong motivation to succeed, and action-oriented contained in Scout activities. Some of these activities include practicing the Scout code of honor, achieving general proficiency marks, outdoor activities, deliberations, meetings and briefings, social services, spiritual activities, competitive activities, front cluster ambassadors, seminars and training, and outdoor activities. The internalization of entrepreneurial values in the Universitas Negeri Makassar Scout activity unit in shaping entrepreneurial character has proven to be well implemented. The coach, as an adult figure who directs scouting activities, tries to choose activities and methods to increase the creativity and ability of students in developing entrepreneurial character.
Gold Price Dynamics and Earnings Performance in a Non-Bank Gold-Backed Finance Firm Hasyim, Sitti Hajerah; Azis, Fajriani; Diarra, Salim
Fundamental and Applied Management Journal Vol. 3 No. 1 (2025): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v3i1.464

Abstract

This study examines whether benchmark gold prices affect profit achievement in a state-owned pawn and gold-financing company. Using branch-level financial statements for 2020–2024, we estimate a single-factor ordinary least squares model to test the association between gold price movements and profitability. The results show a positive and statistically significant relationship, indicating that higher gold prices are associated with improved profits—consistent with collateral value uplift, trading spreads, and product demand dynamics in gold-backed lending. Managerially, the findings suggest the need for agile pricing policies, transparent customer communication on gold price pass-through, and strengthened risk management to handle volatility. The study contributes firm-level evidence on price–profit linkages in gold-backed retail finance. Limitations include a single-firm, single-factor design; future research should incorporate cost structures, fee income, macroeconomic controls, and asymmetric/lagged effects to better map the transmission from commodity prices to financial performance.
Stepping Toward Business Excellence: Building an Integrated and Efficient Enterprise Architecture System Azisah Alisyahbana, Andi Naila Quin; Azis, Fajriani; Fardhani, Muhammad Faris; Rauf, Muhammad Ikhwan; Isma, Andika
Indonesian Journal of Enterprise Architecture Vol. 1 No. 1 (2023): Indonesian Journal of Enterprise Architecture
Publisher : Global Research and Collaboration

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

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.
Enterprise Architecture and Business Requirement Modeling Using the Zachman Framework Tukinah, Ukie; Azis, Fajriani; Raharimalala, Soussou
Indonesian Journal of Enterprise Architecture Vol. 2 No. 2 (2025): Indonesian Journal of Enterprise Architecture
Publisher : Global Research and Collaboration

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Abstract

Zachman frameworks are frameworks created to get enterprise-wide architectures. Zachman's framework is simple, and logical in nature that can help manage the information infrastructure of an enterprise. Although simple, Zachman frameworks can help align IT and business needs. PT. Bhakti Karya Cemerlang is a business that offers staff outsourcing services. Cleaning services, production operators, secretaries, clerical employees, sales promotion girls, maintenance workers, drivers and receptionists are some of the outsourcing services provided. Until July 2017, PT. Bhakti Karya Cemerlang has a total of 700 employees. Based on the requirements of partner companies, PT. Bhakti Karya Cemerlang places people. Therefore, the number of employees assigned to each partner company is unique. Office for PT. Bhakti Karya Cemerlang can be found in Tangerang and Karawang. This section is supported by a literature review that serves as a support for the research concept. Authors must provide a review of primary and recent literature (references to journal articles and conference proceedings). Research is not limited to theory, but is based on empirical evidence. Enrich this introductory section through the efforts of other stakeholders.
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