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All Journal Jurnal Ekonomi dan Pendidikan BULETIN OSEANOGRAFI MARINA Jurnal Mirai Management Phinisi Integration Review AL-ATHFAAL : JURNAL ILMIAH PENDIDIKAN ANAK USIA DINI BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Besaung : Jurnal Seni Desain dan Budaya Jurnal Sains Riset Jurnal Ilmiah Profesi Pendidikan Jurnal Chart Datum PINISI Discretion Review MANDAR: Management Development and Applied Research Journal JEKPEND Jurnal Ekonomi dan Pendidikan Amina REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Annual Conference on Islamic Early Childhood Education Edunomia : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) International Journal of Social Science, Education, Communication and Economics AKUNSIKA: Jurnal Akuntansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Maritim Malahayati JURNAL PARADIGMA: Journal of Sociology Research and Education Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Celebes Journal of Community Services Jurnal Sistem Informasi, Akuntansi dan Manajemen International Journal of Economics, Business and Innovation Research U-Teach J-CEKI As-Syirkah: Islamic Economic & Financial Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Muhammad Azis
Fakultas Ekonomi Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Physics Social Sciences Transportation Other

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TINJAUAN POTENSI ENERGI LAUT SEBAGAI SUMBER ENERGI TERBARUKAN Nurman, Salfauqi; Kurniawan, Dedi; Azis, Muhammad
Jurnal Maritim Malahayati Vol. 5 No. 1 (2024): Jurnal Maritim Malahayati
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Pelayaran Malahayati

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Abstract

Potensi energi laut merupakan hasil konversi gaya mekanik, gaya potensial, dan perbedaan temperatur. Potensi energi laut yang cukup tinggi diantaranya adalah energi panas laut (ocean thermal), energi pasang surut (tidal energy), energi gelombang (wind wave energy) dan energi arus laut (current energy). Menyikapi kondisi tersebut, perlu diwujudkan suatu perumusan kebijakan tentang energi dan sumber daya mineral laut dalam upaya memanfaatkan energi baru, energi terbarukan, dan energi alternatif yang dapat menjadi prioritas dan dapat termanfaatkan secara optimal bagi sebesar-besarnya bagi kemakmuran dan kesejahteraan rakyat Indonesia. Kebijakan energi nasional pemerintah memfokuskan pada pencapaian sasaran kebijakan energi nasional. Kebijakan ini mensyaratkan pemanfaatan minyak bumi menjadi kurang dari 20%, gas bumi lebih dari 30%, batubara lebih dari 33%, bahan bakar nabati (biofuel) menjadi lebih dari 5%, panas bumi menjadi lebih dari 5%, tenaga angin menjadi lebih dari 5% serta batubara yang dicairkan (liquefied coal) menjadi lebih dari 5%. Sementara energi baru dan terbarukan lainnya, khususnya biomassa, nuklir, tenaga air, tenaga surya, dan tenaga angin menjadi lebih dari 5%, serta batubara yang dicairkan menjadi lebih dari 2%. Dengan meningkatkan pemakaian sumber energi baru dan terbarukan, terutama energi geothermal dan sumber energi dari kelautan serta mengintensifkan pencarian, inventarisasi dan penelitian potensi gas biogenik yang banyak terdapat di perairan dangkal di wilayah pesisir dan muara sungai, agar prospek pemanfaatan dan pengelolaan gas tersebut dapat dijadikan tumpuan dalam pembangunan ekonomi masyarakat pesisir kawasan pantai terpencil di masa yang akan datang sejalan dengan konsepsi strategi pemerataan energi nasional.
PELUANG DAN TANTANGAN PENGUATAN PERAN PELABUHAN ACEH DALAM JARINGAN LOGISTIK LOKAL DAN NASIONAL Kurniawan, Dedi; Muzaroddin, Ihrof; Azis, Muhammad; Sabaruddin
Jurnal Maritim Malahayati Vol. 5 No. 1 (2024): Jurnal Maritim Malahayati
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Pelayaran Malahayati

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Abstract

Pelabuhan memainkan peran penting dalam memastikan bahwa jaringan logistik nasional berjalan dengan baik. Pengembangan pelabuhan saat ini menjadi masalah utama dalam meningkatkan daya saing perekonomian lokal dan nasional karena meningkatkan ekonomi di Pelabuhan laut. Namun demikian pelabuhan di provinsi Aceh belum mengalami kemajuan yang signifikan yang ditunjukkan dengan aktivitas ekonomi yang masih sangat rendah. penelitian ini menggunakan deskripsi kualitatif melalui wawancara mendalam, kuesioner, dan survei lapngan langsung ke pelabuhan-pelabuhan di Aceh.Hasil penelitian menunjukkan bahwa sejumlah Pelabuhan di Aceh memerlukan peningkatan fasilitas untuk memenuhi standar nasional karena keterbatasan infrastruktur ini berpotensi menghambat pertumbuhan ekonomi lokal dan integrasi Pelabuhan Aceh ke dalam jaringan logistik nasional. Strategi utama dalam pengembangan pelabuhan di Provinsi Aceh adalah dengan menciptakan pusat pertumbuhan ekonomi di wilayah penyangga dengan mengembangkan sektor perikanan, pertanian, kehutanan, pertambangan dan penggalian, serta sektor industri untuk meningkatkan konektivitas jaringan logistik pelabuhan-wilayah penyangga dengan cara meningkatkan kualitas infrastruktur penghubung, meningkatkan kerja sama antar sektor seperti operator pelabuhan dengan eksportir dan penyedia jasa logistik, serta membangun terminal barang menjadi sangat penting untuk meningkatkan efisiensi.
The Influence of Entrepreneurial Learning, Internship Experience and Informal Education on Entrepreneurial Readiness Through Entrepreneurial Literacy: (Study On Vocational School Students In Pangkep District) Jafar, Muhammad; Ramli, Anwar; Rakib, Muhammad; Azis, Muhammad
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 5 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i5.224

Abstract

The magnitude of the opportunity for schools to shape students' entrepreneurial readiness in vocational schools is directly proportional to the output of students' entrepreneurial readiness which carries risks and is inherent in the entrepreneurial profession itself. The fact is that vocational school students cannot compete and are not ready to use it in the world of work, even though they are prepared to be able to immediately enter the business world. This phenomenon shows that the behavioral perspective which focuses on student behavior is unable to reconstruct vocational school students' entrepreneurial knowledge as literacy to provide knowledge for entrepreneurial readiness. Therefore, the aim of this research is to test and analyze the influence of entrepreneurial learning, internship experience and informal education on entrepreneurial readiness through entrepreneurial literacy as a study on vocational school students in Pangkep Regency.This research is quantitative research that emphasizes analysis based on data and numbers and relies on the conclusion of the results on an error probability of rejecting the null hypothesis (Ho) which is built on a strong theory. Data was obtained through observation, questionnaires and documentation with a population of 2,121 students using probabilistic sampling techniques. The research sample was 337 students. Next, the data were analyzed descriptively and inferentially using structural equation modeling techniques to test the 8 hypotheses in the research. The results of the research show that the variables of entrepreneurial learning and internship experience have a positive and significant effect on students' entrepreneurial literacy and entrepreneurial readiness. However, informal education does not have a positive and significant effect on literacy. entrepreneurship and students' entrepreneurial readiness. In line with this, entrepreneurial literacy can mediate entrepreneurial learning, internship experience, informal education and entrepreneurial literacy towards the entrepreneurial readiness of Vocational High School (SMK) students in Pangkep Regency.
ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE Ashar, Muhammad; Azis, Muhammad; S, Masnawaty
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (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.v6i2.34975

Abstract

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.
Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Job Order Costing (Studi Kasus Pada Lentera Konveksi Makassar) Rasul, Imra Ukhriana; Azis, Muhammad; Anwar, Azwar
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.161

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produksi dengan menggunakan metode job order costing pada Lentera Konveksi Makassar. Fokus penelitian ini adalah harga pokok produksi dengan menggunakan metode job order costing. Teknik pengumpulan data dilakukan dengan menggunakan observasi, wawancara, dan dokumentasi. Analisis data dilakukan dengan menggunakan analisis deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa Lentera Konveksi memiliki perbedaan pada perhitungan harga pokok produksi dengan metode job order costing. Dalam memproduksi 500 lembar almamater, harga pokok produksi yang dihasilkan perusahan sebesar Rp87.244. Sedangkan perhitungan harga pokok produksi dengan job order costing adalah Rp90.813. Perbedaan ini dikarenakan Lentera Konveksi tidak memperhitungkan keseluruhan biaya produksi secara rinci. Terdapat perbedaan dalam penentuan harga jual yang disebabkan karena pemilik usaha Lentera Konveksi tidak menghitung harga jual dengan menggunakan metode yang tepat dan hanya mengacu pada harga pasaran. Sedangkan pada metode normal pricing, penetapan harga jual dilakukan dengan menambah total biaya produksi dengan laba yang diinginkan.
Pengaruh Tingkat Inflasi Terhadap Harga Saham Bank BUMN yang Terdaftar di Bursa Efek Indonesia Ningsih, Nur Rubiati; Azis, Muhammad; Hasyim, Sitti Hajerah
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.192

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh tingkat inflasi terhadap harga saham bank BUMN yang terdaftar di Bursa Efek Indonesia. Variabel penelitian ini adalah: (1) Harga Saham sebagai variabel terikat (Y) yang diukur dengan harga saham per bulan, dan (2) Tingkat Inflasi sebagai variabel bebas (X) yang diukur dengan Indeks Harga Konsumen (HK). Populasi penelitian ini adalah bank BUMN yang terdaftar di Bursa Efek Indonesia, sedangkan sampel adalah 4 bank BUMN yalitu Bank Negara Indonesial Tbk. (BBNI), Bank Rakyat Indonesial Tbk. (BBRI), Bank Tabungan Negara Tbk. (BBTN), dan Bank Mandiri (BMRI) Tbk, yang diambil dengan teknik sampling Jenuh. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Analisis data dilakukan dengan Uji Normalitas, Uji Regresi Linear Sederhana, Uji t dan Uji Koefisien Determinasi (r2). Hasil penelitian ini menunjukkan thitung>ttabel (9,846>1,671), dan nilai signifikan 0,000<0,05. Berdasarkan hasil analisis tersebut dapat diketahui tingkat inflasi memiliki pengaruh negatif dan signifikan terhadap harga saham. Hasil ini sesuai dengan hipotesis yang diajukan yaitu diduga tingkat inflasi memiliki pengaruh negatif dan signifikan terhadap harga saham
Analisis Tingkat Literasi Keuangan Mahasiswa Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Makassar Razak, Nur Rahmatika; Samsinar, Samsinar; Azis, Muhammad
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.7388

Abstract

Penelitian ini bertujuan menilai tingkat literasi keuangan Mahasiswa Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Makassar, dengan fokus pada literasi keuangan sebagai variabel utama. Populasi penelitian mencakup mahasiswa angkatan 2019, 2020, dan 2021, dan sampel diambil menggunakan Simple Random Sampling, menghasilkan 72 responden. Data dikumpulkan melalui kuesioner dan dianalisis secara deskriptif kuantitatif dengan persentase berdasarkan standar Chen & Vlope (1998). Hasil menunjukkan bahwa indikator Pengetahuan Umum dan Keuangan Pribadi serta Tabungan dan Pinjaman berada pada kategori sedang dengan persentase masing-masing 63,61% dan 62,04%. Sebaliknya, indikator Asuransi dan Investasi berada pada kategori rendah, masing-masing dengan persentase 42,50% dan 49,31%. Secara keseluruhan, tingkat literasi keuangan mahasiswa adalah 53,29%, yang menunjukkan kategori rendah karena kurang dari 60%.
Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah Terhadap Peningkatan Mutu Pendidikan Di Sma Negeri 3 Polewali Muwahid, Fadli; Azis, Muhammad; Azis, Fajriani
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6374

Abstract

The Effectiveness of School Operational Assistance Fund Management on the Improvement of Education Quality at SMA Negeri 3 Polewali. Bachelor's Thesis in Accounting Education Program. Faculty of Economics and Business. State University of Makassar. Supervisors: Prof. Dr. H. Muhammad Azis, M.Si, and Fajriani Azis, S.Pd., S.E., M.Si. This study aims to analyze the effectiveness of school operational assistance fund management on the improvement of education quality at SMA Negeri 3 Polewali and to analyze the inhibiting factors affecting the effectiveness of school operational assistance fund management at SMA Negeri 3 Polewali in enhancing education quality. This research uses qualitative research to describe the situation and conditions of the research object based on written and oral data obtained. The informants interviewed consisted of 7 individuals, including the school principal, school treasurer, school staff, and SMA Negeri 3 Polewali students. Data validation techniques used member check. Data analysis techniques used data condensation, data presentation, and drawing conclusions. The research findings indicated that: 1) The effectiveness of School Operational Assistance Fund Management significantly influenced the improvement of education quality at SMA Negeri 3 Polewali based on the school's activity plans and budget. The analysis of student achievements and the progress of educators' competencies supported the positive impact on education quality. Specifically, student achievements in various competitions reflected the success of programs funded by the School Operational Assistance Fund. The accountability reports for fund allocation also followed proper procedures according to provincial regulations through the School Operational Assistance Fund portal. 2) Factors hindering the effectiveness of fund management at SMA Negeri 3 Polewali in improving education quality included delays in fund disbursement, late submission of accountability reports by activity organizers utilizing the funds, and slow compilation of accountability reports received by the school treasurer for submission to the government through the School Operational Assistance Fund portal. Keywords: Effectiveness, school operational assistance fund management, quality
Peran Seni Dalam Mempertahankan Identitas Budaya Lokal Di Era Modern Saputra, Rifki; Hasanah , Niswatun; Kamaludin; Azis, Muhammad; Putra, Muh Ardiansyah; Armayadi, Yoga
Besaung : Jurnal Seni Desain dan Budaya Vol. 9 No. 2 (2024): Besaung
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jsdb.v9i2.4044

Abstract

This study is a systematic literature review utilizing sources from Scopus, DOAJ, and Google Scholar, focusing on publications from 2013 to 2023. The findings assert the significant and relevant role of cultural arts in preserving local identities in the modern era. Cultural arts serve as social cohesion agents, safeguarding local traditions and values amidst the changes and influences of globalization and modernization. Various forms of artistic expression such as painting, music, dance, and literature play a crucial role in strengthening and preserving local identities, fostering awareness of cultural diversity within the dynamics of the modern world. Cultural arts also facilitate dialogue between local traditions and modern innovations, enabling productive interaction between existing and emerging elements, and stimulating critical reflection on the interpretation of traditional values in the evolving context of time. However, there are gaps in this research highlighting the lack of in-depth studies on the impact of modern technology on cultural artistic expression and local identity, which require further attention in the future.
The Effect of Profit Growth and Price Earnings Ratio on Stock Return in Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period Azis, Muhammad; Anwar, Azwar; Yoshita, Rika
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4659

Abstract

This research aims: (1) To analyze the effect of profit growth on stock returns in Property & Real Estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period, (2) To analyze the influence of the Price Earnings Ratio on stock returns in Property & Real Estate companies listed on the Indonesia Stock Exchange 2020-2022, (3) To analyze the simultaneous influence of profit growth and Price Earnings Ratio variables on share returns in Property & Real Estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The independent variables in this research are (1) Profit Growth, and (2) Price Earnings Ratio, while the dependent variable is Stock Return. The population of this research is all financial reports of Property & Real Estate Companies, while the research sample is the financial reports of Property & Real Estate Companies using a purpose sampling technique of 14 companies. Data collection is carried out using documentation. Data analysis was carried out using multiple linear regression analysis. The results of this research show that all independent variables influence the dependent variable significantly, both partially and simultaneously. The implications of this research provide empirical evidence that profit growth and stock prices in relation to profits influence stock returns or the profits obtained by investors from the funds invested in an investment. Thus, it is best for companies to maintain profits and profit growth in order to maintain company values.  
Co-Authors Abadi, Ridfan Rivaldy Abd. Rasyid Syamsuri Abduh, Amirullah Abdul Karim Adiaksa, Harvan Adriansyah Aldayanti, Nur Alhieza, Nur Amartika, Christine Delia Anas, Agung Muliaman Anwar Ramli Anwar, Azwar Armayadi, Yoga Ashar, Muhammad Ashar, Muhammad Ashari, Elza Rahayu Asmoro, Nuki Widi Asrida Asrida, Asrida Azis, Fajriani Azisah, Nur Basri Bado, Basri Cahaya, Muthia Nur Darman Manda Manda Dedi Harianto Dedi Kurniawan Desi, Natsar Dewi, Sasmita Dunakhir, Samirah Fadillah, Rifai Fajar Arwadi Fathirah, Dian Fijrianti, Alda Hadrianti, Siska Hamzah, Hajrah Hamzah, Linduaji Hariany Idris Hasanah , Niswatun Hasyim, Sitti Hajerah Hermawati Hermawati, Hermawati Hidayah, Hafidz Muhammad Hidayah, Khairul Idris, Fardini Inanna, Inanna Kamaludin Kamija, Kamija Kemalasari, Andi Anggi l Imam Fatoni, Khoirol Lubis, Fahrul Ramadhan M. Ridwan Tikollah Masnawaty Muchtar, Nur Fadilah Muhammad Hasan Muhammad Jafar, Muhammad Muhammad Kholis, Muhammad Muhammad Rakib Mukhammad Idrus Munawarah, Nita Madinatul Musari, Ila Musfira Muslem Muslem, Muslem Muthaharah, Fitria muttaqinah, Andi Ratu Muwahid, Fadli Muzaroddin, Ihrof Najamuddin Najamuddin, Najamuddin Ningsih, Nur Rubiati Nisah , Khairun Nur Afiah, Nur Nur Arisah Nuraisyiah Nuraisyiah, Nuraisyiah Nurzalsabilah Pamungkas, Putra Purnama Sari Putra, Muh Ardiansyah Putri, Deby Octafiani Qayyum, Abd. Rahman Qomariah, Bunga Nur Rahmatullah, Amri Rasul, Imra Ukhriana Ratu Winda, Gusrianti Razak, Nur Rahmatika Ridfan Rifadly Abadi Rijal, Abdul Ritonga, Almiftahul Jannah Rosnaini Daga Rusdi, Nur Risma S, Masnawaty Sabaruddin Sahade Salfauqi Nurman, Salfauqi Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputra, Rifki Setiyadi, Johar Siregar, Barly Harly Sri Utami Sulastri Devi Lestari. S Syahputri, Ardita Syahruddin, Nilam Cahya Syamsiar, Syamsiar Thamrin Tahir Tikurede, Meli Tri Ariani Tuti Supatminingsih Vivi Dismayanti Waliyullah, Akbar Widodo S Pranowo Yoshita, Rika Yusdiana, Yusdiana Yusuf, Dian Madinah