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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)
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Analisis Kesulitan Belajar Membaca dan Menulis Permulaan PAUD Di Kelompok Bermain Fun Islamic School azis, muhammad
Al-Athfaal: Jurnal Ilmiah Pendidikan Anak Usia Dini Vol. 2 No. 2 (2019): Al-Athfaal: Jurnal Ilmiah Pendidikan Anak Usia Dini
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ajipaud.v2i2.5927

Abstract

Child learning difficulties are children who are disrupted in one o more basic psychological processes that include understanding and using spoken or written language. This study aims to describe the learning difficulties experienced by children aged 5-6 years in group playing FUN ISLAMIC SCHOOL Purworejo Yogyakarta. The method used is a qualitative research method with a case study approach. The data source consisted of 2 teachers in the group of children aged 5-6 years, and 4 children who had problems due to learning difficulties were the case subjects in this study. After data is collected, data is presented for inclusion. Reading difficulties in children aged 5-6 years are different, in the pocess of writing in class children have poor writing in learning activities in class. Based on the results of the study there are a number of suggestions that can be considered by related parties in an effort to overcome the learning difficulties of children.
Pengaruh Pengenalan Lapangan Persekolahan (PLP) Terhadap Kesiapan Mengajar Mahasiswa Pada Program Studi Pendidikan Akuntansi Universitas Negeri Makassar Sulastri Devi Lestari. S; Azis, Muhammad; Nuraisyiah, Nuraisyiah; Hasyim, Sitti Hajerah; Tikollah, Ridwan
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 5 No. 1 (2024): (JUNI 2024) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v5i1.8813

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana Pengantar Bidang Persekolahan (PLP) mempengaruhi kapasitas mahasiswa dalam mengajar di program studi akuntansi Universitas Negeri Makassar. Partisipan penelitian adalah seluruh mahasiswa yang terdaftar pada program studi pendidikan akuntansi FEB UNM. 53 mahasiswa dipilih sebagai sampel dengan menggunakan strategi purposive sampling berdasarkan kriteria sebagai berikut: Harus memenuhi dua syarat: (1) terdaftar pada program studi pendidikan akuntansi tahun 2019; dan (2) telah menyelesaikan kursus PLP. Teknik pengumpulan data meliputi penggunaan angket dan dokumentasi. Pengujian instrumen, pengujian hipotesis, dan analisis deskriptif persentase merupakan metode analisis data yang digunakan. Hasil analisis data menunjukkan bahwa nilai kesiapan mengajar siswa meningkat sebesar 0,539 setiap penambahan nilai PLP yang ditunjukkan dengan model persamaan Y = 49,922 + 0,539X. Analisis koefisien determinasi (r2) menghasilkan nilai r2 = 0,300 atau 30% yang menunjukkan bahwa PLP mempunyai dampak sebesar 30% terhadap persiapan siswa untuk mengajar, dan 70% sisanya dipengaruhi oleh faktor lain. Sebaliknya dengan nilai signifikansi 0,000<0,50, temuan uji t menunjukkan adanya hubungan yang signifikan antara variabel PLP dengan variabel kesiapan mengajar siswa. Kata Kunci: Pengenalan Lapangan Persekolahan (PLP), Kesiapan Mengajar.  
FACTORS AFFECTING PERFORMANCE SMALL-SCALE AQUACULTURE PONDS IN PANGKEP DISTRICT Sari, Purnama; Azis, Muhammad; Dunakhir, Samirah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 11 (2023): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i11.283

Abstract

This research is entitled Factors Affecting the Performance of Small Business Pond Fisheries in Pangkep Regency. This research was conducted to reveal and provide solutions to the factors that affect the performance of small-scale aquaculture ponds in Pangkep Regency. The location of this research is in Pangkep Regency. This type of research is included in quantitative with a form of survey research, which is a method used to reveal the facts of a phenomenon using a questionnaire as a primary data collection tool. The research design is grouped into descriptive analysis to provide an overview of the distribution of data on various variable characteristics of factors related to phenomena that occur factually based on the perceptions of small-scale fisheries ponds in Pangkep Regency. Factors raised Karkateristik Entrepreneurship, Marketing Strategy and Government Regulation against small businesses of pond fisheries in Pangkep Regency. Sample withdrawal is done by using Probability sampling technique. Prerequisite data analysis using homogeneity test to determine whether some population variants are the same or not. The simplest normality test is to make a frequency distribution graph on existing scores. Descriptive statistical analysis to provide an overview of the variable factors that affect the performance of aquaculture ponds in Pangkep Regency and Inferesial statistical data analysis using Comfirmatory Factor Analysis "(CFA). The results of this study indicate that entrepreneurial characteristics positively and significantly affect the performance of small-scale aquaculture ponds in Pangkep Regency. Based on these results, it can be explained that the better the entrepreneurial characteristics of small businesses in Pangkep Regency, the higher the performance it can produce. Factors that need to be improved for the performance of small-scale aquaculture ponds in Pangkep Regency are entrepreneurial characteristics, marketing strategies and government regulations.
Pengaruh Program Kampus Mengajar dan Internal Locus Of Control Terhadap Minat Menjadi Guru Bagi Mahasiswa Program Studi Pendidikan Akuntansi Universitas Negeri Makassar Fijrianti, Alda; Azis, Muhammad; Tikollah, M. Ridwan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.10491

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh Program Kampus Mengajar dan Internal Locus of Control secara simultan dan parsial terhadap minat menjadi guru bagi mahasiswa Program Studi Pendidikan Akuntansi Universitas Negeri Makassar dan untuk mengetahui variabel manakah yang berpengaruh dominan terhadap minat menjadi guru bagi mahasiswa Program Studi Pendidikan Akuntansi Universitas Negeri Makassar. Populasi penelitian ini adalah mahasiswa Program Studi Pendidikan Akuntansi angkatan 2020-2021 yang telah selesai mengikuti Program Kampus Mengajar angkatan 5, 6 dan 7 sejumlah 102 mahasiswa, sedangkan sampel adalah masing-masing dari setiap angkatan program kampus mengajar menggunakan Proportional Stratified Random Sampling sejumlah 50 mahasiswa. Pengumpulan data dilakukan dengan kuesioner dan dokumentasi. Teknik analisis data menggunakan Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa secara simultan dan parsial terdapat pengaruh signifikan antara Program Kampus Mengajar dan Internal Locus Of Control terhadap Minat Menjadi Guru. Program Kampus Mengajar lebih dominan berpengaruh terhadap Minat Menjadi Guru.
Pengaruh Pembelajaran Mata Pelajaran Produk Kreatif dan Kewirausahaan Terhadap Minat Berwirausaha Siswa Akuntansi di SMK Negeri 1 Bantaeng Dewi, Sasmita; Azis, Muhammad; Nuraisyiah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1121

Abstract

This study aims to analyze the effect of learning creative products and entrepreneurship subjects on the entrepreneurial interest of class XI Accounting students at SMK Negeri 1 Bantaeng. The type of research used is descriptive research using a quantitative approach. Data were collected using a questionnaire. Data were analyzed using regression analysis. The results of this study indicate that learning creative products and entrepreneurship is in the very good category, with an average percentage of 82.3% and entrepreneurial interest is in the very good category, with an average percentage of 85.1%. The results of the analysis it shows that learning creative products and entrepreneurship has a positive effect on entrepreneurial interest.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2019-2022 Musari, Ila; Azis, Muhammad; Hasyim, Sitti Hajerah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1142

Abstract

This study aims to analyze the influence of Good Corporate Governance (Board of Commissioners and audit committee) on financial performance in mining companies listed on the IDX. The research variables are: (1) Financial Performance as the dependent variable (Y) measured by Return on Assets (ROA) at the end of each period, (2) Good Corporate Governance (X). By using the purposive sampling technique, 8 companies were obtained that met the criteria. The data were then analyzed using Linear Regression test. The results of the study show that there is a positive relationship between the variable Good Corporate Governance (Board of Commissioners) with Financial Performance, but there is no positive relationship between the variable Good Corporate Governance (Audit Committee) with Financial Performance.
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.
THE INFLUENCE OF ENTREPRENEURSHIP LEARNING ON ENTREPRENEURIAL INTEREST OF CLASS XII STUDENTS IN PUBLIC SCHOOL 6 MAKASSAR Muchtar, Nur Fadilah; Sangkala, Masnawaty; Rijal, Abdul; Dunakhir, Samirah; Azis, Muhammad
JURNAL EDUSCIENCE Vol 11, No 1 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, India, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i1.5236

Abstract

This study aims to determine the influence of entrepreneurship learning on entrepreneurial interest in class XII students at SMK Negeri 6 Makassar. The variables in this study are entrepreneurship learning as the independent variable and interest in entrepreneurship as the dependent variable. The population and this research are all class XII students at SMK Negeri 6 Makassar. The sampling technique used the Random Sampling technique, samples from the population were obtained and a portion of the population with a sample of 76 students. The data collection technique used was a questionnaire and technical documentation. The data analysis used was descriptive analysis of percentages, instrument reliability testing and hypothesis testing. Based on the results of the data analysis that has been done, the results of the descriptive analysis of entrepreneurship learning are 85.52 percent which are very high and the interest in entrepreneurship is 80.26 percent which is high. And the results of simple linear regression analysis are obtained entrepreneurship learning Y-27470-1.228X, which means that each addition of 1 value learning then the interest in entrepreneurship has increased 1.228 While the product moment correlation test obtained a correlation coefficient value of 0.555 and is in the medium category which means the effect of entrepreneurship learning on moderate entrepreneurship interest. The results of the analysis of the coefficient of determination (r) obtained (r) = 0.308 or 30.8%, which means that learning entrepreneurship has a contribution to interest in entrepreneurship by 30.8 percent and the remaining 69.2 percent is influenced by other factors. While the results of the t- test analysis obtained a significant value of 0.000 0.05, which means that entrepreneurship learning has a significant effect on interest in entrepreneurship, thus the hypothesis is acceptedKeywords: Entrepreneurship Learning, Interest in Entrepreneurship
THE INFLUENCE OF LEARNING MOTIVATION ON THE LEARNING OUTCOMES OF CLASS XII STUDENTS IN ACCOUNTING SUBJECTS PUBLIC HIGH SCHOOL 1 SELAYAR muttaqinah, Andi Ratu; Hasyim, Sitti Hajerah; Tikollah, M. Ridwan; Azis, Muhammad; Dunakhir, Samirah
JURNAL EDUSCIENCE Vol 10, No 3 (2023): Jurnal Eduscience (JES), (Authors from Nigeria and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i3.4831

Abstract

The purpose of this study is to analyze the influence of learning motivation on the learning outcomes of students in gradesXII IPS 1 and XII IPS 2 of SMA Negeri 1 Selayar. A total of 39 students from classes XII IPS 1 and XII IPS 2 of SMA Negeri 1 Selayar were used as the research samples. Instrument tests and hypothesis tests were used as data analysis techniques using SPSS 22. Valisidad tests and reliability tests are part of the instrument test. The t-test of the coefficient of determination, the Pearson product-moment correlation analysis and the simple linear regression analysis are hypothesis tests. Based on the research results, the model of simple linear regression equation Y' = 79.136 + 0.128X shows that the competency value of the skills of the problem-based learning model increases by one for every 0.128 units increase in student score in the class. Motivation to learn has a significant effect on student learning outcomes based on the results of the t-test, which was 0.004 < 0.005. The coefficient of determination analysis yielded an r2 value of 19.4%, indicating that learning motivation contributes 19.4 to student learning outcomes. The results of the product-moment correlation analysis showed a weak correlation between learning motivation and students' learning outcomes, with a Pearson correlation value of 0.213.Keywords: learning motivation; learning outcomesAbstrak Tujuan penelitian ini adalah untuk menganalisis bagaimana pengaruh motivasi belajar terhadap hasil belajar siswa kelas XII IPS 1 dan XII IPS 2 SMA Negeri 1 Selayar. Sebanyak 39 siswa kelas XII IPS 1 dan XII IPS 2 SMA Negeri 1 Selayar yang dijadikan sebagai sampel penelitian. Menggunakan SPSS 22, uji instrumen dan uji hipotesis merupakan teknik analisis data yang digunakan. Uji valisitad dan uji reliabilitas merupakan bagian dari uji instrumen. Uji-t koefisien determinasi, analisis korelasi pearson product moment, dan analisis regresi linear sederhana merupakan uji hipotesis. Berdasarkan temuan penelitian, model persamaan regresi linear sederhana Y’ = 79,136 + 0,128X menunjukkan bahwa nilai kompetensi keterampilan model pembelajaran berbasis masalah meningkat satu untuk setiap nilai tambah siswa di kelas meningkat sebesar 0,128 satuan. Motivasi belajar berpengaruh signifikan terhadap hasil belajar siswa, berdasarkan hasil uji-t diperoleh 0,004 < 0,005. Analisis koefisien determinasi menghasilkan nilai r2 sebesar 19,4% yang menunjukkan bahwa motivasi belajar memberikan kontribusi sebesar 19,4 terhadap hasil belajar siswa. Hasil analisis korelasi product moment menunjukkan adanya korelasi yang lemah antara motivasi belajar dengan hasil belajar siswa, dengan nilai korelasi pearson sebesar 0,213.Kata Kunci: motivasi belajar; hasil belajar
ANALISIS RASIO PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN SEKTOR PROPERTY YANG TERDAFTAR DI BEI 2020-2021 Aldayanti, Nur; Azis, Muhammad; Dunakhir, Samirah
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2281

Abstract

This research aims to analyze Profitability Ratios, company size on financial performance which is measured using the activity ratio of property companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The data collection technique is carried out using the documentation method, namely by looking at the required data, then recording and analyzing the published annual financial reports of property sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The data analysis technique is carried out using SPSS application statistical tests such as the Classic Assumption Test and Hypothesis Test. The population of this research is all property sector companies listed on the Indonesian Stock Exchange. Meanwhile, the sample determination in this study used a purposive sampling technique and there were only twenty companies that met the criteria. The results of this research show Y = 10.476 + 0.046X1 + 0.015 X2 + 0.436X3. Based on the results of the research conducted, the results obtained were that Return on Assets (ROA), Return on Equity (ROE) and company size simultaneously had a positive and significant effect on the company value of property sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period with a value of the significance level of 0.003 is smaller than 0.05. So it can be concluded that Return on Assets (ROA), Return on Equity (ROE) and company size simultaneously have a significant effect on company performance. Furthermore, the results of data tests that have been carried out using multiple linear regression analysis show that the regression coefficient value for the variables Return on Assets (ROA), Return on Equity (ROE) and company size is 0.046. Assuming that the variables Return on Assets (ROA), Return on Equity (ROE) and company size are constant. This shows that Return on Assets (ROA), Return on Equity (ROE), company size partially influence company performance.
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