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All Journal BJRA (Bongaya Journal of Research in Accounting) Golden Ratio of Finance Management Journal of Training and Community Service Adpertisi SYARIAH DARUSSALAM : JURNAL ILMIAH KESYARIAHAN DAN SOSIAL MASYARAKAT Jurnal Pengabdian Masyarakat UNIPOL Atestasi : Jurnal Ilmiah Akuntansi
Hasanuddin, Rusdiah
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Metode Penentuan Harga Pokok Produksi pada PT Sinar Bintang Selatan di Makassar Rusdiah Hasanuddin
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.992 KB) | DOI: 10.37888/bjra.v1i2.85

Abstract

Penelitian ini bertujuan : mengetahui proses penentuan harga pokok produksi pada PT. Sinar Bintang Selatan di Makassar. Metode analisis yang digunakan adalah Analisis deskriptif yaitui suatu analisis yang digunakan untuk menguraikan metode perhitungan harga pokok produksi yang dilakukan oleh PT. Sinar Bintang Selatan di Makassar dengan metode variable costing.Hasil penelitian ini menemukan bahwa perbandingan harga pokok produksi biskuit per bungkus antarametode full costing (menurut perusahaan) dengan variabel costing yang menunjukkan bahwa HPP perbungkus biskuit dengan metode variabel costing lebih menguntungkan jika dibandingkan dengan full costing sebab laba yang diperoleh perusahaan jika digunakan metode variabel costing dapat memperoleh laba yang lebih besar jika dibandingkan dengan metode full costing
STRATEGI WARUNG TRADISIONAL DALAM MENGHADAPI EKSPANSI MINIMARKET MODERN DI BANJARMASIN Rusdiah Rusdiah
Syariah Darussalam : Jurnal Ilmiah Kesyariahan dan Sosial Masyarakat Vol 1, No 1 (2019)
Publisher : Fakultas Syariah Institut Agama Islam Darussalam Martapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58791/sydrs.v1i1.5

Abstract

Penelitian ini bertujuan untuk mengetahui dampak perekonomian bagi warung tradisional terhadap ekspansi minimarket modern, dan mengetahui survival strategy yang dijalankan oleh warung-warung tradisional tersebut dalam menghadapi ekspansi minimarket modern di Banjarmasin. Penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan sosioekonomi. Untuk teknik analisa digunakan metode SWOT untuk selanjutnya dilakukan interpretasi berdasarkn teori-teori yang sudah dikemukakan. Adapun hasil penelitian ini menunjukkan bahwa terjadi perubahan dalam omset dan varian barang jualan dari warung tradisional setelah adanya minimarket modern di lingkungannya. Seiring berjalannya waktu omset bisa kembali naik dengan strategi menjual barang-barang yang tidak dijual di minimarket modern, memberikan jasa layanan antar gratis, harga yang lebih murah karena mereka mampu menjual barang dengan satuan lebih kecil, meningkatkan pelayanan dengan jasa antar gratis, melayani dengan penuh akrab dan kekeluargaan.Kata kunci : Strategi, Warung, Ekspansi, Minimarket
Digitalisasi Cerita Rakyat Mandar Rusdiah Rusdiah; Nurdina Rasjid; Arnita Irianti; Adiheri Adiheri; Reski Reski
Jurnal Pengabdian Masyarakat Universitas Lamappaoleonro Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Universitas Lamappapoleonro
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.159 KB)

Abstract

Budaya dan kearifan lokal cerita rakyat mandar sekarang ini sangat memprihatinkan, dimana cerita rakyat mandar sangat langkah ditemui, buku yang menceritakan cerita rakyat mandar tidak ditemukan ditoko buku, buku cerita rakyat mandar yang ditemukan di rumah baca sangat sedikit, tidak bertahan lama, dan kurang menarik. Oleh karena itu, dalam rangka menumbuh kembangkan minat baca, sekaligus memperkenalkan dan melestarikan kearifan lokal cerita mandar menuju literasi digital maka melalui program pengabdian kepada masyarakat yang bermitra dengan salah satu rumah baca (PULPEN) melakukan sosialisasi mengenai cerita rakyat mandar yang di kemas dalam bentuk digital. Tujuan kegiatan ini memunculkan kembali kebudayaan, kearifan lokal cerita rakyat mandar yang sudah mulai terasingkan serta menjaga warisan bahasa daerah Mandar yang berada pada ambang kepunahan. Hasil sosialisasi ini memperkenalkan aplikasi cerita rakyat mandar berbasis android yang praktis dan menarik, disamping diskusi dan bedah buku cerita rakyat mandar bersama penulisnya untuk mengetahui nilai-nilai yang terkandung di dalamnya
Metode Penentuan Harga Pokok Produksi pada PT Sinar Bintang Selatan di Makassar Rusdiah Hasanuddin
Bongaya Journal of Research in Accounting (BJRA) Vol. 1 No. 2 (2018): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v1i2.85

Abstract

Penelitian ini bertujuan : mengetahui proses penentuan harga pokok produksi pada PT. Sinar Bintang Selatan di Makassar. Metode analisis yang digunakan adalah Analisis deskriptif yaitui suatu analisis yang digunakan untuk menguraikan metode perhitungan harga pokok produksi yang dilakukan oleh PT. Sinar Bintang Selatan di Makassar dengan metode variable costing.Hasil penelitian ini menemukan bahwa perbandingan harga pokok produksi biskuit per bungkus antarametode full costing (menurut perusahaan) dengan variabel costing yang menunjukkan bahwa HPP perbungkus biskuit dengan metode variabel costing lebih menguntungkan jika dibandingkan dengan full costing sebab laba yang diperoleh perusahaan jika digunakan metode variabel costing dapat memperoleh laba yang lebih besar jika dibandingkan dengan metode full costing
Analysis of the effects of ownership-structure and social responsibility on profitability and company value Hasanuddin, Rusdiah
Golden Ratio of Finance Management Vol. 2 No. 1 (2022): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3734.238 KB) | DOI: 10.52970/grfm.v2i1.161

Abstract

In this study, we aim to investigate the effects of ownership structure on profitability, corporate social responsibility on profitability, ownership structure on firm value, corporate social responsibility on firm value, and profitability on the value of manufacturing companies listed on the stock exchange. We used a structural equation model (SEM) to analyze the data with the help of the AMOS program version 18. We found that (1) ownership structure has a positive and significant effect on company profitability (2) corporate social responsibility has a positive and significant effect on company profitability (4) Corporate social responsibility is positively and significantly correlated with firm value; and profitability is positively and significantly correlated with the value of manufacturing companies listed on the Indonesia Stock Exchange. The findings of this study back up the Legitimacy Theory and Stakeholders Theory that the legitimacy gap may be closed by legitimizing techniques such expanding social responsibility, in this instance a set of expenditures. Profitability is influenced by the ownership structure. This research demonstrates that the growing share ownership structure, including institutional, management, and public share ownership, indicates that the company's capital is becoming more powerful, and that if the capital is managed correctly, profitability will increase.
Pengelolaan Keuangan UMKM Pada Ibu Rumah Tangga dI Desa Cindea Kabupaten Pangkep hasanuddin, rusdiah; Rustam, Andi Rustam; Lisu, Amir Lisu
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 4 No. 2 (2024): Juli 2024
Publisher : ADPERTISI

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Abstract

Dedication to the community is one of the key obligations of the lecturer specified in the Tri Darma, in addition to teaching and conducting research, therefore Dedication To the Society becomes a routine agenda item that the docent will complete rather than teach and conduct research. ADVERTISI is an organization that encourages Docents to dedicate their time to the community in collaboration with the Government of Kabupataen Pangkep, specifically in the village of Bowong Cindea, which is located in the district of Bungoro, Pangkajene islands. The objective of this dedication is to impart knowledge and awareness of how to organize and manage family finances in the UKM group and to the Society, in particular to the home moms. The activities of dedication to this community include lectures, conversations, and questions and answers.This exercise covers how to effectively manage family money and how attempts are made to enhance family income, one of which is through other productive businesses or investment. This dedication includes a group of household women in particular who own the UMKM firm, as well as the PKK Movement's Head. The community of the village of Bowong Cindea and present also the head of the Village Bowong Cindea along with the staff of the Town of Bowung Cindee, on this occasion the lecturer suggests and delivers responses from the House Mothers for the management of Halal Label/Label Halal. Must meet administrative standards such as the Business Number (NIB).
The Influence of Financial Performance Dimensions on Local Government Capital Expenditure Allocation Rusdiah Hasanuddin; Elpisah Elpisah; Muslim Muslim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

financial independence, effectiveness of GDP and the degree of contribution of BUMD to the allocation of capital expenditures of Gowa Regency. This research uses explanative research, which aims to test and obtain empirical evidence of the direct effect of financial performance on the allocation of regional government capital expenditures of Gowa Regency in 2002 until 2016. The data source used is secondary data using multiple linear regression method that is the method of analysis for more than one independent variable. Based on the test results found that the degree of decentralization and financial dependence have a negative and insignificant effect on the allocation of capital expenditure, financial independence has a positive and not significant effect on the allocation of capital expenditure while the effectiveness of GDP and the contribution of BUMD have positive and significant influence on the allocation of capital expenditure. Among the five independent variables, the most dominant effectiveness of GDP (X4) has an influence in the allocation of capital expenditure of the Gowa Regency Government compared to other variables.
Co-Authors Adi Heri Arnita Irianti Elpisah Elpisah Elpisah Lisu, Amir Lisu M. Muslim Muslim Muslim Nurdina Rasjid Reski, Reski Rustam, Andi Rustam