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All Journal Jurnal Akuntansi Multiparadigma JPSriwijaya JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Atma Jaya Accounting Reseach (AJAR) Accounting Accountability and Organization System (AAOS) Journal
Wawan Darmawan
Universitas Fajar
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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PERAN PERANGKAT LUNAK AKUNTANSI PADA KINERJA USAHA KECIL Wawan Darmawan
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.58

Abstract

The purpose of this research is to develop a relationship model of accounting software (PLA) to the small businesses performance, i.e. Return on Assets (ROA) and Return on Sales (ROS). The research design is a causal study in Small Businesses located in Makassar. Data is collected through questionnaires that are sent and delivered by the researchers themselves to each respondent totaling 379 Small Businesses. The analysis technique used in this study is simple regression with SPSS software.The findings of this study are that accounting software (PLA) is an important thing in improving the performance of small businesses, because both directly affect financial performance, i.e. Return on Assets (ROA) and Return on Sales (ROS). Recommendations to small businesses in Makassar in order to take technical policies to improve their performance through the use of accounting software (PLA) because they can make their companies more efficient in obtaining profits from their sales and more efficient in using their assets to earn profits.
Pemaknaan Proses Menuju Opini WTP Teri Teri; Wawan Darmawan
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.683 KB) | DOI: 10.5281/zenodo.1306177

Abstract

Government South Sulawesi Province has obtained WTP opinion for the four consequentive years. This research aimed to interpret the meaning of the auditor’s proper without-exception (WTP) opinion from the point of view of the understanding of the writer of the financial statements (BPKD) and the Inspectorate of the Government of South Sulawesi Province. The research samples (informants) were the staff members and achelon officials in the Government of South Sulawesi Province, the echelon officials in the inspectorates of South Sulawesi Province. The research type was qualitative, and the researcher tried to dig the meaning of the WTP opinion which was achieved Maynard’s thought, in which Maynard analyzed the conversation. The qualitative data were analyzed in the three steps, namely (1) the data reduction, (2) the data display, and (3) the conclusion drawing/verification. The research result revealed that the WTP opinion achieved by the Government of South Sulawesi was started from the leader’s ambision to achieve the WTP opinion while he was in his position. Socially, all the civil achieve the WTP opinion. Psychologically, such a situation had made some of the staff members had showed different behaviors: some as well as the echelon did the work voluntary, but some did it because of the pressure of their superior.
TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL DENGAN SISTEM PENGUKURAN KINERJA SEBAGAIVARIABEL MODERATING PADA FAJAR GRUP Wawan Darmawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.953 KB) | DOI: 10.30871/jama.v1i2.495

Abstract

Total Quality Management (TQM) is one technique that is often used by companies in order to improve its performance.The aims of the research were to (1) determine and test whether total quality management (TQM)has positive effect on managerial performance at Fajar Group, (2) determine and test whether TQM measurement has effect on managerial performance at Fajar Group, (3) determine and test whether measurement system of TQM has a role as moderating variable between TQM and managerial performance at Fajar Group. The research was a quantitative study conducted in companies belonging to Fajar Group. The population consisted of 58 respondents taken from 24 companies by considering the number of managers at mid-level of each company . The measurement wasdone using quantitative data with Moderated Regression Analysis (MRA) analysis. The results of the research indicate that (1) TQM has positive effect on managerial performance, (2) performance measurement system has positive effect on managerial performance at Fajar Group, (3) TQM interaction with performance management system has effect on managerial performance at Fajar Group.Keyword: total quality management, managerial performance.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA PT BANK TABUNGAN NEGARA (PERSERO) Tbk. Periode 2017-2019 Wawan Darmawan, Muhammad Darus Salam
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 2 No. 1 (2020): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan PT Bank Tabungan Negara (Persero) Tbk Periode 2017-2019 dilihat dari sudut pandang model analisis Good Coorporate Governance (GCG), RGEC (Risk Profile, GCG, Earning, dan Capital), Earning (Pendapatan), dengan analisis terhadap keseluruhan laporan keuangan. Metode penelitian yang dilakukan dalam penelitian ini adalah dengan menggunakan model Deskriptif terhadap PT Bank Tabungan Negara (Persero) Tbk Periode 2017-2019. Data kemudian diperoleh peneliti dengan menggunakan teknik dokumentasi yang mana data yang digunakan merupakan laporan keuangan untuk di analisis dengan metode Risiko (Risk-based Bank Rating) berdasarkan pengukuran penilaian yang meliputi unsur-unsur RGEC. Hasil penilaian yang dapat disimpulkandalam analisis tingkat kesehatan PT Bank Tabungan Negara (Persero) Tbk ditinjau dari sudut pandang RGEC (Risk profile, Good Corporate Governance, Earnings, dan Capital) selama tahun periode 2017-2018 diketahui bahwa dalam tahun periode analisis diketahui bahwa interpretasi nilainya dipercaya dapat mengatasi dampak yang tidak di inginkan dan berdampak pada menurunnya profitabilitas entitas yang didasarkan pada model risk profile, penggunaan GCG, earnings, dan capital yang setelah di analisis diketahui bahwa tidak akan terjadi dampak yang berpengaruh negatif terhadap perusahaan.
PELATIHAN PEMBUATAN PUPUK ORGANIK PEMASARAN BAGI WARGA DI KECAMATAN PITIRIAWA KABUPATEN SIDRAP Faris Jumawan; Wawan Darmawan; Andi Febriana Tamrin
Jurnal Pengabdian Sriwijaya Vol 9, No 4 (2021)
Publisher : Lembaga Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37061/jps.v9i4.13094

Abstract

Abstrak - Program kegiatan KKN PPM ini bertujuan untuk meningkatkan kepedulian dan empati mahasiswa terhadap permasalahan yang dihadapi masyarakat desa KKN, sehingga terjadi perubahan perilaku mahasiswa, dan kelompok sasaran. Selain itu juga untuk memberdayakan masyarakat dalam pembuatan pupuk berbasis lokal di Kecamatan Pituriawa Kabupaten Sidrap. Target khusus yang ingin dicapai adalah kemandirian masyarakat dalam membuat pupuk berbasis lokal sendiri sehingga mampu menekan biaya dari pembelian pupuk. Peningkatan produksi dalam hal ini meliputi produksi pemakaian pupuk berbasis lokal. Selain itu, optimalisasi dan diversifikasi produk pupuk alami menjadi nilai tambah dalam meningkatkan penghasilan masyarakat. Dalam kegiatan ini pula akan di adakan pembelajaran bahasa Inggris untuk sekolah, pemuda karang taruna dan masyarakat/warga sekitar diharapkan mampu memnerapkan teori-teori dasar bahasa inggris. Otomalisasi pelatiahan bahasa inggris menjadi pendukung dalam labeling dan pemasaran produk pupuk berbasis lokal.   Strategi yang digunakan adalah pemberdayaan kelompok sasaran dengan pendekatan PRA (Partisipatory Rural Appraisal), dengan metode pendidikan, pelatihan, demplot, pendampingan. Rencana kegiatan meliputi: demplot, pelatihan dan pendampingan yang terlebih dahulu dilakukan sosialisasi melalui penyuluhan. Materi pelatihan meliputi : (1) Penyuluhan Pupuk, (2) Pembuatan Pupuk Kompos, (3) Pembuatan Pupuk Cair , (4) Pelatihan Bahasa Inggris, (5) pelatihan Pelabelan (6) Manajemen Pemasaran Produk,(7) penguatan jaringan pemasaran.
MAKNA LABA BERBASIS NOL DALAM RESTORASI KAUM DUAFA Andi Mattingaragau Tenrigau; Nur Aida; Wawan Darmawan; Herawati Dahlan
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.42

Abstract

Abstrak – Makna Laba Berbasis Nol dalam Restorasi Kaum Duafa  Tujuan Utama – Penelitian ini bertujuan mengungkap makna laba berbasis nol melalui restorasi kaum duafa.Metode – Penelitian ini menggunakan metode studi kasus. Informan penelitian ini adalah pemberi dan penerima manfaat lembaga sedekah.Temuan Utama - Laba berbasis nol dimaknai dalam dua prinsip, yaitu operasional dan spiritual. Secara operasional, laba dimaknai sebagai laba sosial dan layanan terbaik terhadap kaum duafa. Adapun secara spiritual, laba dimaknai sebagai ibadah kepada Allah SWT untuk beramal.Implikasi Teori dan Kebijakan – Temuan relevan dengan model zero-based budgeting dan  shariah enterprise theory. Relevansi ini terjadi karena layanan duafa dimulai dari modal dan laba berbasis nol serta sumber amanah sebagai tanggung jawab sosial dari dari Allah.Kebaruan Penelitian – Penelitian ini menekankan implementasi model laba berbasis nol pada organisasi sosial nirlaba. Abstract - Zero-based Profit Meaning in the Restoration of the Poor  Main Purpose - This research aims to uncover the meaning of zero-based profit by restoring people experiencing poverty.Method - This research uses a case study method. The informants of this research are givers and beneficiaries of alms organization.Main Findings - Zero-based profit is interpreted in two principles: operationally and spiritually. Operationally, profit is interpreted as social profit and the best service to people experiencing poverty. Spiritually, profit is interpreted as an act of worship to Allah SWT for charity.Theory and Practical Implications - The findings are relevant to the zero-based budgeting model and shariah enterprise theory. This relevance occurs because “duafa” services start from zero-based capital and profit and are a source of trust as a social responsibility from Allah. Novelty - This research emphasizes implementing the zero-based profit model in non-profit social organization.
Co-Authors Andi Mattingaragau Tenrigau Faris Jumawan, Faris Herawati Dahlan Nur Aida Tamrin, Andi Febriana Teri