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All Journal 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 Ilmiah Profesi Pendidikan Jurnal Chart Datum PINISI Discretion Review JEKPEND Jurnal Ekonomi dan Pendidikan 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 J-CEKI
Muhammad Azis
Fakultas Ekonomi Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Social Sciences Transportation Other

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Penelitian Tindakan Kelas (PTK) Bagi Guru SMKN 1 Tinambung Tikollah, Ridwan; Azis, Muhammad; Azis, Fajriani; Abadi, Ridfan Rivaldy; Utami, Dwi
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2024:PROSIDING EDISI 3
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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

Abstract

Mitra Program Kemitraan Masyarakat (PKM) ini adalah SMK Negeri 1 Tinambung. Masalah yang dihadapi mitra adalah: (1) mitra kurang mengkaji permasalahan pembelajaran yang terjadi di kelas, (2) mitra belum terbiasa mengkaji permasalahan pembelajaran di kelas dalam bentuk penelitian tindakan kelas (PTK). Metode yang digunakan adalah: ceramah interaktif dan diskusi. Hasil yang dicapai adalah (1) mitra dapat mengkaji permasalah pembelajaran yang terjadi di kelas, (2) mitra dapat mengatasi masalah pembelajaran dalam bentuk penelitian tindakan kelas (PTK).
THE INFLUENCE OF THE SCHOOL ENVIRONMENT ON ACCOUNTING LEARNING OUTCOMES OF CLASS X STUDENTS ACCOUNTING SKILLS PROGRAM AT SMK NEGERI 1 PINRANG Hadrianti, Siska; Idris, Hariany; Azis, Muhammad; Sahade, Sahade; Samsinar, Samsinar
JURNAL EDUSCIENCE Vol 11, No 2 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, Korea, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i2.6038

Abstract

This study aims to find out how much the school environment influences the accounting learning outcomes of class X students of the Accounting Expertise Program of SMK Negeri 1 Pinrang. The variables in this study are the school environment as an independent variable and learning outcomes as a bound variable. The population in this study is 101 students of Class X Accounting Expertise Program of SMK Negeri 1 Pinrang. The sampling technique uses a simple random sampling technique, so that the sample from this study is 50 students. The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive analysis of percentages, instrument tests, and hypothesis tests. Based on the results of the data analysis that has been carried out, the results of the descriptive analysis of the school environment were obtained of 86.12 percent which is classified as very high which means that the school environment has met the criteria to improve student learning outcomes, for learning outcomes obtained 81.26 percent which is classified as high which means that the average student accounting learning results are good and no students who get a score brought the minimum completeness that has been set. From the results of a simple linear regression analysis, the school environment Y = 54.515 + 0.318X which means that for every addition of one school environment value, the learning outcome value increases by 0.318 units. The results of the t-test obtained a significant value of 0.000 < 0.05 which means that the school environment has a significant effect on student learning outcomes, thus the hypothesis is accepted. Meanwhile, the results of the determination coefficient (r2) analysis obtained a value (r2) = 0.424 or 42 percent. This means that the school environment has a contribution or influence on learning outcomes of 42 percent, while the remaining 58 percent is influenced by other factors.Keywords : School Environment, Learning OutcomesAbstrak This study aims to find out how much the school environment influences the accounting learning outcomes of class X students of the Accounting Expertise Program of SMK Negeri 1 Pinrang. The variables in this study are the school environment as an independent variable and learning outcomes as a bound variable. The population in this study is 101 students of Class X Accounting Expertise Program of SMK Negeri 1 Pinrang. The sampling technique uses a simple random sampling technique, so that the sample from this study is 50 students. The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive analysis of percentages, instrument tests, and hypothesis tests. Based on the results of the data analysis that has been carried out, the results of the descriptive analysis of the school environment were obtained of 86.12 percent which is classified as very high which means that the school environment has met the criteria to improve student learning outcomes, for learning outcomes obtained 81.26 percent which is classified as high which means that the average student accounting learning results are good and no students who get a score brought the minimum completeness that has been set. From the results of  a simple linear regression analysis,the school environment obtained Y = 54.515+ 0.318X, which means that for every additional value of the school environment, the learning outcome value increases by 0.318 units. The results of the t-test obtained a significant value of 0.000 <0.05, which means the school environment has a significant effect on student learning outcomes, thus the hypothesis is accepted. Meanwhile, the results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.424 or 42 percent. This means that the school environment has a contribution or influence on learning outcomes of 42 percent, while the remaining 58 percent is influenced by other factors.Keywords: School Environment, Learning Outcomes
PERCEPTION OF TEACHER SOCIAL STATUS: AN ANALYSIS OF STUDENTS' INTEREST IN BECOMING ACCOUNTING TEACHERS Idris, Fardini; Sahade, Sahade; Azis, Fajriani; Azis, Muhammad; Rijal, Abdul
JURNAL EDUSCIENCE Vol 11, No 2 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, Korea, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i2.5114

Abstract

TThe purpose of this research is to find out how students' perceptions of teachers' social status influence their interest in becoming an Accounting teacher, Faculty of Economics, Makassar State University. In this study, two independent variables were used, students' perceptions of teachers' social status (X) and interest in becoming an accounting teacher (Y). There were 311 participants from the Accounting Education Study Program, Faculty of Economics, Makassar State University for the 2018-2020 academic year. This research used a sample of 76 students taken through Proportionate Stratified Random Sampling. Questionnaires and written notes were used for data collection. Descriptive percentage analysis, instrument testing, and hypothesis testing were used to test the data. Based on the results of the descriptive analysis, student perceptions of teacher social status and interest in becoming an accounting teacher were included in the good category, with a percentage of student perceptions about teacher social status of 80%, and 76.8% for interest in becoming a teacher. From the results of the linear regression analysis, it was obtained that the equation model Y' = 22.952 + 0.483, which means that for every additional unit of teacher's social status value, the interest in becoming an accounting teacher increases by 0.483 units. Linear regression analysis yielded a model equation Y' = 22.952 + 0.483 which indicates that the higher the social status of a teacher, the higher the desire for a career in accounting education. Analysis of the coefficient of determination (r2) produces a value of 0.289 which indicates that students' impressions of the teacher's socio-economic position have an influence of 28.9% on their decision to pursue a career in accounting education, while the remaining 71.1% is influenced by other factors. The t-test analysis produces a significance value of 0.000 <0.05 which indicates that the student's perception of the teacher's social status variable has a significant effect on the interest in becoming an accounting.
Activity Based Costing (ABC) Implementation In Determining Rates for Inpathement Services At Dr. Tadjuddin chalid makassar Musfira; Azis, Muhammad; S, Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2703

Abstract

This research aimed: (1) To find out the Determination of Rates for Inpatient Services at RSUP Dr. Tadjuddin Chalid Makassar, and (2) To find out the Analysis of the Application of Activity Based Costing (ABC) in Determining Inpatient Service Rates at Dr. Tadjuddin Chalid Makassar. The variables of this research are Activity Based Costinng (ABC). The population of this research are all activities in the inpatient room at RSUP Dr. Tajuddin Chalid Makassar, and the sample are inpatient rooms in the VIP room, class I, class II, and class III at RSUP Dr. Tadjuddin Chalid Makassar during 2022. The data were collected by interview and documentation. The data obtained were analyzed using descriptive qualitative. The results of this research suggest that the calculation of inpatient rates uses Activity Based Costing (ABC), when compared to the rates used by Dr. Tadjuddin Chalid Makassar gave bigger results for VIP class and class III, while for class I and class II it gave smaller results. The difference in rates that occur is due to the imposition of overhead costs on each product. Activity Based Costing (ABC) has been able to allocate activity costs to each room appropriately based on the consumption of each activity.
Tax Application Analysis Addition Mark (PPN) at PT Perkebunan Nusantara XIV Makassar Fathirah, Dian; S, Masnawaty; Azis, Muhammad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2917

Abstract

This research aims: to determine the analysis of the application of value added tax at PT Perkebunan Nusantara XIV. The data collection methods used were interviews and documentation. The types and sources of data obtained are primary and secondary data, while the analysis method used is the comparative descriptive analysis method. Based on the research carried out, the results obtained from the analysis of PT Perkebunan Nusantara Value (VAT) and Sales Tax on Luxury Goods (PPnBM). The company's implementation of Value Added Tax is in accordance with Law Number 42 of 2009 concerning the Third Amendment to Law No. 8 of 1983 concerning Value Added and Services Tax and Sales Tax on Luxury Goods. So the author recommends that PT Perkebunan Nusantara XIV Makassar maintain its compliance and consistency in implementing value added tax.
Utilization Of Computer-Based Accounting Systems Through The Siapik Application In Micro, Small and Medium Enterprises (Study Case : Shop Mother Mitha in the Regency Maros) Nurzalsabilah; Azis, Muhammad; Idris, Hariany
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.3083

Abstract

This research aims to identify and understand the role and impact of a computer-based accounting system through the SIAPIK application on Bunda Mitha Stores, more specifically to explain how this technology can help Mother Mitha Stores in preparing financial reports. The variable in this research is a single variable, namely focusing on the SIAPIK application. The subject of this research is the owner of the Bunda Mitha Shop, while the focus of this research is the bookkeeping of the Bunda Mitha Shop. The data sources used are primary data and secondary data whose collection was obtained through interviews and documentation. Data analysis is carried out by collecting data, inputting data, presenting data and drawing conclusions. The result of using the SIAPIK application is that it has a positive impact on the shop mother Mitha because it can measure the financial performance of its business whether it is profit or loss and produce financial reports such as financial position reports, profit and loss reports and cash flow reports. The SIAPIK application also helps you Mitha Store to check inventory so that there are no excesses or shortages of goods because the inventory is already systemized in the SIAPIK Application.
PENGARUH MINAT MENJADI GURU TERHADAP KESIAPAN MENGAJAR PADA MAHASISWA PROGRAM STUDI PENDIDIKAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NEGERI MAKASSAR Tikurede, Meli; Azis, Muhammad; Azis, Fajriani
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 5 No. 1 (2024): November
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v5i1.5961

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh minat menjadi guru terhadap kesiapan mengajar pada mahasiswa program studi Pendidikan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar. Minat menjadi guru merupakan variabel bebas (X) dan kesiapan mengajar merupakan variabel terikat (Y) dalam penelitian ini. Seluruh mahasiswa program studi Pendidikan Akuntansi angkatan 2020 dan 2021 adalah populasi dalam penelitian ini, sebanyak 161 mahasiswa, untuk sampel berjumlah 40 mahasiswa yang diperoleh dengan menggunakan teknik proportionate starified random sampling. Untuk mengumpulkan data digunakan kuesioner dan dokumentasi. Analisis deskriptif, uji instrumen, dan pengujian hipotesis adalah teknik analisis data yang digunakan. Berdasarkan hasil analisis data yang dilakukan, maka diperoleh model persamaan persamaan regresi linear sederhana Y = 28,408 + 0,633X, hal ini berarti bahwa jika variabel minat menjadi guru nilainya nol, maka variabel kesiapan mengajar sebesar 28,408. Adapun hasil analisis koefisien determinasi (r2) sebesar 0,193 atau 19,3 persen. Hal ini berarti minat menjadi guru memiliki kontribusi terhadap kesiapan mengajar sebesar 19,3 persen dan 80,7 persen lainnya dipengaruhi oleh faktor lain. Hasil uji-t diperoleh nilai signifikan 0,005 lebih kecil dari 5 persen (0,005<0,05) yang berarti bahwa terdapat pengaruh yang signifikan antara minat menjadi guru dengan kesiapan mengajar, sehingga dengan demikian hipotesis diterima. The increasingly developing world today means that many students choose to major in education but are not interested in becoming teachers. This research aims to analyze the influence of interest in becoming a teacher on teaching readiness among students in the Accounting Education study program, Faculty of Economics and Business, Makassar State University. All students from the Accounting Education study program class of 2020 and 2021 are the population in this study, totaling 161 students, for a sample of 40 students obtained using the proportionate starified random sampling technique. To collect data, questionnaires and documentation were used. Descriptive analysis, instrument testing, and hypothesis testing are the data analysis techniques used. Based on the results of the data analysis carried out, it was found that interest in becoming a teacher contributed 19.3% to teaching readiness and the other 80.7% was influenced by other factors. The results of the t-test showed that there was a significant influence between interest in becoming a teacher and readiness to teach.
Kemandirian BUMDes Upaya Meningkatkan Pades di Desa Pallatikang Kabupaten Jeneponto Karim, Abdul; Desi, Natsar; Azis, Muhammad; Daga, Rosnaini
Celebes Journal of Community Services Vol. 1 No. 1 (2022): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v1i1.160

Abstract

Desa Pallantikang Kecamatan Bangkala Kabupaten Jeneponto merupakan kegiatan pelaksanaan pengabdian kepada masyarakat terkait pengembangan BUMDes. BUMDes merupakan Badan Usaha Milik Desa yang dimana masyarakat diharapkan terlibat langsung dalam menciptakan inovasi-inovasi berbasis desa sehingga potensi ekonomi yang dimiliki desa setempat dapat digerakkan secara lebih terorganisir. Di era milenial seperti sekarang ini, Desa tidak bisa lagi dipandang sebagai suatu wilayah yang terbelakang dikarenakan pemerintah telah mampu menghadirkan sebuah program yang menjadikan desa sebagai lokomotif perekonomian di Indonesia. Maka dari itu dibutuhkan pula Sumber Daya Manusia (SDM) yang handal, tangguh dan profesional. Disinilah peranan mahasiswa sebagai manusia intelektual yang akan mendampingi masyarakat dalam menanggulangi permasalahan perekonomian yang sedang dihadapi saat ini. Adapun tujuan dari pelaksanaan program ini yaitu diharapkan masyarakat memperoleh pengalaman dari keterlibatannya dalam pengelolaan BUMDes sehingga kedepannya BUMDes bisa mandiri dan mampu meningkatkan Pendapatan Asli Daerah (PADes) demi kesejahteraan masyarakat khususnya di Desa Pallantikang
Pengaruh Literasi Ekonomi, Media Sosial, dan Teman Sebaya Terhadap Perilaku Konsumtif Siswa Alhieza, Nur; Azis, Muhammad; Supatminingsih, Tuti; Najamuddin, Najamuddin
PINISI Discretion Review Volume 8, Issue 2, March 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v8i2.70565

Abstract

This study aims to determine the effect of economic literacy, social media, and peers on the consumptive behavior of students at SMA Negeri 11 Makassar. This research is quantitative research, research data obtained through distributing 92 questionnaires to students of SMA Negeri 11 Makassar. To test the hypothesis in this study using Partial Least Square- Structural Equation Modeling (PLS-SEM) analysis with the SmartPLS version 4.1.0.9 application program. The results of the analysis show that Economic Literacy has a positive and significant effect on consumptive behavior indicated by a p-value of 0.000 <0.05. Social media has a positive and significant effect on consumptive behavior indicated by a p-value of 0.036 <0.05. Peers have a positive and significant effect on consumptive behavior indicated by a p-value of 0.000 <0.05. Economic literacy, social media, and peers simultaneously have a positive and significant effect on consumptive behavior with a significant level of 0.000 <0.05. The R square value of consumptive behavior is 0.843, meaning that 84.3% of consumptive behavior is influenced by economic literacy, social media, and peers
Analisis Pengukuran Efisiensi Dan Efektivitas Pajak Dan Retribusi Daerah Di Kabupaten Luwu Tahun 2023 Muthaharah, Fitria; Azis, Muhammad; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.676

Abstract

Penelitian ini bertujuan untuk menganalisis pengukuran efisiensi dan efektivitas pajak dan retribusi daerah di Kabupaten Luwu. Penelitian ini berfokus pada pajak dan retribusi daerah. Teknik pengumpulan data dilakukan dengan dokumentasi dan wawancara. Analisis data dilakukan dengan menggunakan analisis deskriptif kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder berupa Laporan Realisasi Anggaran pendapatan dan belanja daerah Kabupaten Luwu Tahun 2019-2023. Hasil penelitian ini menunjukkan bahwa dari tingkat efisiensi pajak dan retribusi daerah pada tahun anggaran 2019 sampai dengan 2023 Pemerintah Kabupaten Luwu berhasil mencapai rata-rata efisiensi pajak sebesar 2% dan rata-rata retribusi daerah sebesar 4% dengan kriteria efektif, artinya dalam pengelolaan pajak dan retribusi daerah pemerintah Kabupaten Luwu sudah maksimal dalam mencapai target pajak dan retribusi daerah. Tingkat kinerja pemerintah Kabupaten Luwu dari segi efektivitas pajak berhasil mencapai rata-rata tingkat kinerja sebesar 95% dengan kriteria efektif dan efektivitas retribusi daerah mencapai kierja sebesar 82% dengan kriteria kurang efektif, hasil penelitian meununjukkan bahwa pemerintah Kabupaten Luwu dalam pungutan pajak daerah sudah baik, tetapi pada pungutan retribusi daerah perlu meningkatkan kinerjanya.
Co-Authors Abadi, Ridfan Rivaldy Abd. Rasyid Syamsuri Abduh, Amirullah Abdul Karim Alhieza, Nur Amartika, Christine Delia Anwar Ramli Anwar, Azwar Armayadi, Yoga Ashar, Muhammad Ashari, Elza Rahayu Asrida Asrida, Asrida Azis, Fajriani Cahaya, Muthia Nur Dedi Kurniawan Desi, Natsar Dewi, Sasmita Dunakhir, Samirah Dwi Utami Fajar Arwadi Fathirah, Dian Fijrianti, Alda Hadrianti, Siska Hamzah, Hajrah Hariany Idris Hasanah , Niswatun Hasyim, Sitti Hajerah Idris, Fardini Inanna, Inanna Kamaludin Kamija, Kamija l Imam Fatoni, Khoirol M. Ridwan Tikollah Muhammad Jafar, Muhammad Muhammad Rakib Mukhammad Idrus Munawarah, Nita Madinatul Musari, Ila Musfira Muthaharah, Fitria Muwahid, Fadli Muzaroddin, Ihrof Najamuddin Najamuddin, Najamuddin Ningsih, Nur Rubiati Nur Afiah, Nur Nuraisyiah Nuraisyiah, Nuraisyiah Nurzalsabilah Purnama Sari Putra, Muh Ardiansyah Qayyum, Abd. Rahman Rasul, Imra Ukhriana Razak, Nur Rahmatika Rijal, Abdul Rosnaini Daga Rusdi, Nur Risma S, Masnawaty Sabaruddin Sahade Salfauqi Nurman, Salfauqi Samsinar Samsinar Saputra, Rifki Sulastri Devi Lestari. S Syahruddin, Nilam Cahya Thamrin Tahir Tikurede, Meli Tuti Supatminingsih Waliyullah, Akbar Yoshita, Rika Yusdiana, Yusdiana Yusuf, Dian Madinah