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All Journal Jurnal Akuntansi Indonesia Jurnal Promosi Pendidikan Ekonomi SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Administraus Jurnal Ilmu Administrasi dan Manajemen Transekonomika : Akuntansi, Bisnis dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Mamangan Social Science Journal Economics and Business Journal Journal of Economic Education and Entrepreneurship Studies Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Sipakatau: Inovasi Pengabdian Masyarakat
Sangkala, Masnawaty
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CONCEPT AND APPLICATION OF AUDIT IN INFORMATION SYSTEMS Sangkala, Masnawaty
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1193

Abstract

The motivation behind this research lies in the critical role of sophisticated information systems in financial auditing, amidst increasing demands for transparency and accuracy. As these systems integrate into business operations, understanding their effectiveness in mitigating risks and ensuring compliance with GAAP is essential for maintaining financial integrity and stakeholder confidence. This study aims to assess and understand the extent of the effectiveness of the audit application information system in providing accurate and timely information, as well as reducing risks within acceptable limits by the company. An examiner has the principal intention to provide an opinion on the feasibility of financial statements in all significant aspects in accordance with Generally Accepted Accounting Principles (PABU). The point is to ensure that users of financial statements have confidence that the report has been prepared in accordance with established standards, and therefore, evaluation from third parties that are free from related interests is needed. The approach used is a descriptive approach based on quantitative analysis by collecting data from various articles and websites used as references. In application audits, it is also common to check general controls because general controls contribute to the effectiveness of application controls.
Pengaruh Kinerja Sosial dan Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Sangkala, Masnawaty; Hamzah, Hajrah
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2023 : PROSIDING EDISI 10
Publisher : Seminar Nasional LP2M UNM

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

Abstract

Abstrak. Pengetahuan tentang penyusunan laporan keuangan merupakan hal yang penting dalam mendukung kelanjutan dan daya saing usaha. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan terhadap kinerja lingkungan hidup pengungkapan lingkungan perusahaan. Pengukuran lingkungan kinerja diproksi dengan peringkat PROPER (Program Pengendalian Pencemaran, Evaluasi, dan Ratting), sedangkan pengungkapan lingkungan diproksi dengan IER indeks (Indeks Pelaporan Lingkungan Hidup Indonesia). Hasil penelitian menunjukkan bahwa kinerja lingkungan memiliki pengaruh positif signifikan terhadap pengungkapan lingkungan. Hubungan antara kinerja lingkungan dengan kinerja keuangan perusahaan yaitu jika suatu perusahaan melakukan pengungkapan informasi dan mutu lingkungan maka perusahaan dikatakan akan meningkatkan nilai perusahaan. Kinerja lingkungan adalah kinerja perusahaan dalam menciptakan lingkungan yang baik (green). Pada pengungkapan kinerja lingkungan perusahaan, peneliti melihat dari ada tidaknya pengungkapan atau pelaksanaan program kinerja lingkungan perusahaan yang tertuang pada Sustanaibility Reporting (SR) atau dalam laporan tahunan. Pengungkapan kinerja sosial yang baik akan memberikan kepercayaan dan hubungan yang baik dengan konsumen. Selain itu tenaga kerja akan menjadi lebih semangat dan loyal terhadap perusahaan karena kinerja sosianya yang baik  Kata Kunci: Laporan Keuangan, Pengaruh Kinerja Sosial dan Lingkungan 
Analisis Perhitungan Harga Pokok Produksi pada Usaha Peternakan Ayam Broiler (Studi Kasus pada Umar Farm di Kabupaten Maros) Amaliah, Wafiq Azizah Reski; Idrus, Mukhammad; Sangkala, Masnawaty
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1560

Abstract

This study aims to analyze the calculation of the cost of production and compare the calculations carried out by the company (Umar Farm) with the full costing method. The variable of this study is singular, namely the calculation of the cost of production using the full costing method. The data used is production cost data for the July-September 2023 period. Data collection techniques use documentation and interviews. The data were analyzed by qualitative descriptive analysis. The results of the study show that there is a difference in the cost of production between the company's method and the full costing method, which is Rp 1,920 per chicken and the difference per kg of chicken is Rp 984. This study concludes that the calculations carried out by the company have not classified the costs correctly so that the calculations produced are smaller
Pengaruh Komponen Intellectual Capital terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Albar, Saskia; Sangkala, Masnawaty; Anwar, Azwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1563

Abstract

This research aims to determine the influence of intellectual capital components on the profitability of manufacturing companies listed on the Indonesian stock exchange. The population in this study are all cement sub-sector manufacturing companies listed on the Indonesian stock exchange. The sampling technique used was purposive sampling technique. Data collection was carried out using descriptive statistical tests and multiple linear regression analysis. The results of the analysis show that there is a positive and significant influence between Value Added Capital Employed (VACA) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is a positive and significant influence between Value Added Human Capital (VAHU) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is no positive and significant influence between Structural Capital Value Added (STVA) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is a positive and significant influence between Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period.
MINIMIZING RISK IN PROCESS SELECTION FOR MORE EFFECTIVE OPERATIONAL MANAGEMENT AT PT. MAYORA INDAH. TBK Sangkala, Masnawaty
Administraus Vol. 8 No. 1 (2024): Administraus: Jurnal Ilmu Administrasi dan Manajemen
Publisher : STIA Bina Banua Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56662/administraus.v8i1.230

Abstract

This study examines the process of minimizing risks in employee selection to improve operational management at PT Mayora Indah Tbk. Established in 1977, PT Mayora Indah Tbk has grown from a local market in Jakarta to a global presence on five continents. This study analyzes the implementation of process selection for more effective operational management at PT Mayora Indah Tbk. Through a qualitative approach, this study examines the challenges, research methods, results, and conclusions of the company's employee selection practices. The findings point to the importance of minimizing risks in employee selection, including the identification of potential risks, the use of appropriate selection methods, and appropriate risk analysis tools. In conclusion, companies must focus on selection strategies that are in accordance with the company's culture and work environment, with an emphasis on developing employees who have abilities and motivation that are in line with industry demands.
Pengaruh Pengetahuan Akuntansi Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Makassar Senolangi, Ernawati; Sangkala, Masnawaty; Dunakhir, Samirah
Bongaya Journal of Research in Accounting (BJRA) Vol. 7 No. 1 (2024): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v7i1.504

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan akuntansi secara parsial terhadap penggunaan informasi akuntansi pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di kota Makassar, untuk menganalisis pengaruh skala usaha secara parsial terhadap penggunaan informasi akuntansi pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di kota Makassar dan untuk menganalisis pengaruh pengetahuan akuntansi dan skala usaha secara simultan terhadap penggunaan informasi akuntansi pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di kota Makassar. Variabel dalam penelitian ini adalah Pengetahuan Akuntansi (X1), Skala Usaha (X2), dan Penggunaan Informasi Akuntansi (Y). Populasi dalam penelitian ini yaitu UMKM yang terdaftar di Dinas Koperasi dan UKM Kota Makassar sebanyak 18.815 usaha sedangkan Sampel yang digunakan dalam penelitian ini yaitu sebanyak 100 responden. Pengumpulan data dilakukan melalui metode survei dengan kuesioner. Analisis data dilakukan dengan uji asumsi klasik, analisis linear berganda, uji koefisien determinasi, uji t dan uji F dengan bantuan Software SPSS. Berdasarkan hasil analisis data yang telah dilakukan, diperoleh model persamaan regresi linear berganda Y= . Dari hasil penelitian yang telah dilakukan dapat disimpulkan bahwa (1) Pengetahuan akuntansi berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi dengan nilai t tabel < t hitung = 1,664 < 4,059 dengan nilai signifikan = 0,000 < 0,05. (2) Skala usaha berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi nilai t tabel < t hitung = 1,664 < 2,249 dengan nilai signifikan = 0.027 < 0,05 (3) Pengetahuan akuntansi dan skala usaha secara simultan berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi nilai F tabel < F hitung = 3,09 < 16,653 dengan nilai signifikan = 0,000 < 0,05.
THE IMPORTANCE OF COORDINATION BETWEEN INTERNAL AND EXTERNAL AUDIT IN THE ADMINISTRATIVE PROCESS Sangkala, Masnawaty
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.651

Abstract

The coordination between internal and external auditors is crucial in carrying out their professional duties and responsibilities. This coordination process involves exchanging information, sharing audit opinions, as well as discussing audit planning and reporting. The study is focused on assessing the significance of internal audit alignment and the interaction between internal and external audit. The research method employed is an empirical study with a quantitative approach through surveys and in-depth interviews with internal and external auditors in various industrial sectors. The findings indicate that effective coordination between internal and external auditors can prevent job duplication, enhance the accuracy and reliability of financial reports, and improve operational efficiency of the company. The research discussion emphasizes the importance of support from management as auditee in the audit process and the need to maintain the independence of internal auditors for audit effectiveness. The research gap lies in the lack of in-depth empirical exploration on how this coordination is implemented in practice and its impact in various organizational contexts. Therefore, this study provides a significant contribution to the understanding and practice of coordination between internal and external auditors, and offers recommendations for further research in the future.
The Role Of Marketing Audit In Yotta Beverage Business In Makassar, Pettarani Branch Sangkala, Masnawaty
Economics and Business Journal (ECBIS) Vol. 1 No. 4 (2023): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v1i4.55

Abstract

This study aims to find out information related to the implementation of Marketing Audit in the Yotta beverage business in Makassar. In a marketing audit examination it can be said as a mechanism with the aim of being able to carry out the process of collecting information and being able to analyze data related to the external and internal environment, which is inseparable from several indicators including economic conditions, the level of market competition and the level of business operations. The application of marketing audits is a type of functional marketing audit in the Yotta beverage business with components including marketing environment audits, marketing strategy audits, marketing organization audits, marketing system audits, marketing productivity audits, marketing function audits. The method used in this research uses quantitative research methods with the data used obtained using questionnaires and library data. The results of this study indicate that the marketing audit components of Yotta's beverage business consist of marketing environment audits, marketing strategy audits, marketing organization audits, marketing system audits, marketing productivity audits, marketing function audits play a very important role.
Peranan Audit Pemasaran Pada Usaha Minuman Yotta di Makassar Cabang Pettarani Sangkala, Masnawaty
Journal of Economic Education and Entrepreneurship Studies Vol. 4 No. 1 (2023): VOL 4, NO 1 (2023): JE3S, JUNI 2023
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v4i1.222

Abstract

This study aims to determine information related to the application of Marketing Audits in the Yotta beverage business in Makassar. The method used in this research uses quantitative research methods with the data used obtained using questionnaires and library data. The results of this study indicate that the Yotta beverage business continues to innovate and put more effort into organizing sales strategies so that it can capture market share.
Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan PT Askrindo Cabang Makassar Putriyanti, Andi Iin Nur; Sangkala, Masnawaty; Anwar, Azwar
Bongaya Journal of Research in Accounting (BJRA) Vol. 7 No. 2 (2024): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v7i2.523

Abstract

Penelitian ini bertujuan untuk menganlisis pengaruh penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan PT Askrindo Cabang Makassar. Variabel penelitian ini adalah Sistem Informasi Akuntansi sebagai variabel bebas (X) dan Kualitas Laporan Keuangan sebagai variabel terikat (Y). Sampel dalam penelitian ini adalah 49 orang (sampel jenuh). Teknik pengumpulan data dilakukan dengan menggunakan kuesioner, selanjutnya data dianalisis statistik deskriptif dan analisis regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa : (1) Berdasarkan hasil analisis regresi linear sederhana diperoleh model persamaan regresi linear sederhana Y = 7,701 + 0,832X yang berarti tiap pertambahan satu nilai penerapan sistem informasi akuntansi, maka kualitas laporan keuangan akan bertambah 0,832 satuan. (2) dari hasil uji t menunjukkan nilai signifikansi 0,000 < 0,05 artinya variabel sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. (3) Dari hasil analisis koefisien determinasi diperoeh nilai r2 = 57,9% yang berarti penerapan sistem informasi akuntansi memiliki kontribusi terhadap kualitas laporan keuangan sebesar 57,9% dan sisanya dipengaruhi oleh faktor lain. Dengan demikian, hipotesis “diterima”.
Co-Authors Albar, Saskia Amaliah, Wafiq Azizah Reski Anwar, Azwar Ariqah, Ulayya Azis, Fajriani Br. Ginting S, Chris Dayanti Dayana, Mashita Dunakhir, Samirah Fithyatulhaq, Fithyatulhaq Ginting, Chris Dayanti Hamzah, Hajrah Hariany Idris Juniarti, Irma Marmul, Ardiana Mukhammad Idrus Mushoddiq Rahman, Ahmad Nashiruddin Nuraisyiah Pati, Visensa Chielmi Eka Putriyanti, Andi Iin Nur Qail Salam, Asdaqul Ramadhani, Siti Aqilah Ryketeng, Masdar Sahade Saleh, Muhammad Iqbal Samsinar Samsinar Samsinar Sari, Gina Puspita Senolangi, Ernawati Syamsu Rijal Warka Syachbrani