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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Jurnal Mirai Management Hasanuddin Economics and Business Review SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli Jurnal Penelitian Ekonomi Akuntansi (JENSI) PINISI Discretion Review Tangible Journal Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Andi Djemma I Jurnal Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Akuntansi AKTIVA Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Seminar Nasional Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Worksheet : Jurnal Akuntansi Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Penelitian dan Pengabdian Masyarakat Ininnawa: Jurnal Pengabdian Masyarakat Phinisi Applied Accounting Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah Annusfy Jurnal Manajemen, Bisnis dan Kewirausahaan
Hariany Idris
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Pendampingan Penggunaan Aplikasi Buku Warung sebagai Upaya Edukasi Transformasi Pencatatan Akuntansi Manual ke Digital pada Usaha Rumah Makan Prasmanan Emmy Saelan Ginting, Chris Dayanti Br.; Idris, Hariany; Ryketeng, Masdar; Setiawan, Ricky; Azisah, Andi Nurul
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/k07r7395

Abstract

This community service activity aims to improve the competence of Micro, Small, and Medium Enterprises (MSMEs) in implementing a digital-based bookkeeping system through the use of the BukuWarung application. The target partner is the Emmy Saelan Buffet Restaurant in Makassar City. This activity uses a participatory educational approach, which actively involves partners in every stage of implementation, including needs observation, socialization of the importance of digital bookkeeping, training on the use of the BukuWarung application, practical assistance, and evaluation of implementation results. The results of the activity show a significant increase in the ability of partners to carry out regular financial records, group transactions according to category, and prepare simple profit and loss reports. In addition to improving technical skills, this activity also succeeded in building awareness of financial literacy and the importance of separating personal finances from business finances. This activity is expected to become a model for sustainable assistance for other MSMEs in adopting digital technology as an instrument for improving financial governance that is adaptive to the digital economic transformation.
Analysis Of Liquidity Ratio To Financial Performance at PT. Duta Intidaya Tbk Wulandari, Fitri; Wulan A, A. Bidari Chandra; Idris, Hariany
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This research aims to determine the cause of the decrease and increase in the company's ratio, and to determine and analyze the liquidity ratio to the financial performance of PT. Duta Intidaya Tbk for 2019 to 2020This type of research is descriptive, with the object of research is the financial statements of PT. Duta Intidaya Tbk. With the type of quantitative data and secondary data sources. Where in research in analyzing financial performance by using liquidity ratios, namely the current ratio and cash ratio.The results showed that the financial performance of PT. Duta Intidaya Tbk has increased and decreased in accordance with the effectiveness of the standard, this can be seen from the calculation of the liquidity ratio that has been carried out has increased and decreased and this resulted in the company is still in good condition. and the decrease in the liquidity ratio occurred due to the company's ability to pay its short-term debt or to cover some of its assets and cash, the current ratio decreased from 2019 to 2020 by 68.39% and the cash ratio increased by 16.79%.
Analysis of Financial Statements in Measuring Financial Performance at PT. Matahari Department Store Tbk Hidayat, Fadhil; Rifai, Tri Akbar; Utami, Indah Hajar; Sarwinda, Siti; Idris, Hariany
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This research is to find out more about PT Matahari Dapartment Store Tbk. As an analysis method, the horizontal analysis method is used. The horizontal financial analysis method examines the same components of financial statements over time. Financial statements under scrutiny are often compared over two or three periods, with the previous period acting as a baseline. In this analysis, the percentage decrease and increase in financial statement items from the previous period are considered.
The Influence Of Accountability And Transparency In Realizing Good Public Services (At The Luwu District PDAM Office) Irawan, Della Sinta; Idris, Hariany; Tikollah, M. Ridwan
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

ABSTRACTThis research aims to determine the influence of accountability and transparency in realizing good public services. The object of the research is the Regional Drinking Water Company, which is one of the regional business units that operates in the distribution of clean water to the public or known as (PDAM). The instrument in this research is a questionnaire where PDAM staff are the respondents in this research. The variables in this research are accountability and transparency as independent variables. As for the public service variable, it is a dependent variable. The results of this research show that accountability and transparency have a positive influence in realizing good public services at the Luwu Regency PDAM office.  Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas dan transparansi dalam mewujudkan pelayanan publik yang baik.Objek penelitian adalah Perusahaan Daerah Air Minum merupakan salah satu unit usaha Daerah yang bergerak pada pendistribusian air bersih bagi publik atau dikenal dengan (PDAM). Instrument pada penelitian ini adalah kuisoner dimana staf PDAM merupakan responden dalam penelitian ini. Variabel dalam penelitian ini adalah akuntabilitas dan transparansi sebagai variabel independent. Adapun untuk variabel pelayanan publik merupakan variabel dependent. Hasil dari penelitian ini menunjukkan bahwa akuntabilitas dan transparansi berpengaruh positif dalam mewujudkan pelayanan publik yang baik pada kantor PDAM Kabupaten Luwu.
Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro pada Usaha Jasa Ika Laundry di Makassar Nurul Wahdania; Hariany Idris; Samsinar Samsinar
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 1 (2025): : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i1.5908

Abstract

(MSMEs) play a strategic role in accelerating national economic growth, yet the majority of business owners still experience difficulties in presenting financial documentation that aligns with established accounting standard criteria. A similar problem is experienced by Ika Laundry located in Makassar, where the financial recording system still uses conventional methods in the form of cash inflow and outflow documentation without standardized report structure. This situation results in minimal comprehensive financial data that can be used to analyze business performance and support business development strategies. The limitation of financial information impacts the difficulty for business owners to conduct objective performance evaluation and make appropriate strategic decisions. This study is focused on developing Ika Laundry's financial reporting system based on the SAK-EMKM as a more systematic, practical, yet accountable framework. The research approach uses descriptive qualitative methods with information collection through structured interviews, field observations, and documentation of transaction activities throughout December 2024. Data analysis was conducted following comprehensive accounting cycle procedures, starting from business transaction identification, general journal preparation, ledger posting, trial balance compilation, adjustment processes, to financial statement finalization. Research results show that before implementation, Ika Laundry did not have adequate financial documentation according to accounting standards. After compilation, three main report components have been produced according to SAK-EMKM, including statement of financial position, income statement, and notes to financial statements. The documentation presents complete information regarding the company's financial condition, covering total assets, equity, revenue, and operational expenses. SAK-EMKM implementation has proven to enhance financial reporting transparency, facilitate objective business performance evaluation, and provide a credible information basis for strategic decision-making in future business development.
Pengelolaan Badan Usaha Milik Desa (BUMDes) Wisata Alam Sulili di Desa Baebunta Kecamatan Baebunta Kabupaten Luwu Utara Herlinda, Rhesky; Dunakhir, Samirah; Idris, Hariany
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.12526

Abstract

This study aims to analyze the implementation of the management system at BUMDes Wisata Alam Sulili in Baebunta Village, Baebunta District North Luwu Regency. The population in this study is BUMDes Wisata Alam Sulili and the sample in this study is the BUMDes administrators and managers who participate in managing BUMDes. The data collection techniques used in this study are observation, interviews, and documentation. The data analysis technique used in this study is Qualitative Descriptive. The results of this study indicate that the management process of the Village-Owned Enterprise (BUMDes) in Baebunta Village, starting from the Planning, Observation, Business Type Arrangement, Maintenance, and Results Report stages, has not been fully carried out based on the principles of BUMDes management according to Government Regulation Number 11 of 2021. Furthermore, the stage of reporting the results of BUMDes in Baebunta Village is not yet open or transparent to the community, so it is necessary to improve the aspect of financial accountability in managing its business units. For future researchers who will conduct research on the same topic, it is recommended to conduct a more in-depth study and add research variables so that the results can be compared with those found in previous studies.
Pengaruh Struktur Modal Terhadap Profitabiltas Pada Perusahaan Sektor Pertambangan Sub Batubara yang Terdaftar BEI Periode 2021-2023 Sulistia; Idris, Hariany; Dunakhir, Samirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1480

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Asset Ratio terhadap Return on Asset pada perusa­haan pertambangan sub batubara yang terdaftar di BEI periode 2021-2023, menganalisis pengaruh Debt to Equity Ratio terhadap Return on Asset pada perusahaan pertam­bangan sub batubara yang terdaftar di BEI periode 2021-2023, menganalisis pengaruh Debt to Asset Ratio dan Debt to Equity Ratio secara simultan terhadap Return On Asset pada perusahaan pertambangan batubara yang terdaftar di BEI periode 2021-2023. Populasi penelitian ini adalah perusahaan subsektor batubara yang terdaftar di Bursa Efek Indonesia sebanyak 30 perusahaan, sedangkan sampel peneli­tian sebanyak 15 perusahaan yang dipilih dengan tek­nik purposive sampling. Analisis data meng­guna­kan anali­sis regresi linear berganda dengan bantuan SPSS 29. Hasil penelitian menunjukkan bahwa Struktur modal Debt to Asset Ratio berpengaruh negatif signifikan terhadap Profita­bilitas (Return on Asset), Sruktur modal Debt to Equity Ratio berpengaruh positif signifikan terhadap profi­ta­bilitas, serta secara simultan Debt to Asset Ratio dan Debt to Equity Ratio berpengaruh signifikan terhadap Profitabi­litas (Return on Asset). Hal ini menun­juk­kan bahwa struktur modal sangat memengaruhi kemampuan perusahaan dalam menghasilkan laba. Tingginya DAR menurunkan profita­bilitas karena beban utang yang besar, sementara DER yang dikelola dengan baik justru mening­katkan profitabilitas. Secara keseluruhan, perusa­haan perlu menyeimbangkan penggunaan utang agar kinerja keuangan tetap optimal.
Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Di Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Periode 2020-2024 Nurfadjriani Bahar; Hariany Idris; Samirah Dunakhir
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8443

Abstract

This analyze the Influence of Good Corporate Governance and Corporate Social Responsibility on Company Value in the Basic and Chemical Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. The variables of this study are Good Corporate Governance (X1) which is measured using Managerial Ownership, while the Corporate Social Responsibility variable (X2) is measured by the Corporate Responsibility Disclosure Index and the Company Value variable (Y) is measured by Price to Book Value. The population of this study is 85 basic and chemical industry sector companies listed on the IDX in 2020-2024 while the sample is 13 companies taken using a purposive sampling technique. Quantitative data analysis techniques used are descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) based on the t-statistical test, the GCG value obtained is t count 5.306 with a significance value of 0.000 <0.05. This shows that managerial ownership has a significant effect on company value so that H1 is accepted, (2) based on the t-statistic test, the corporate social responsibility value obtained is t count 5.377 with a significance value of 0.000 < 0.05.
PENGARUH MEDIA AUDIOVISUAL TERHADAP MOTIVASI BELAJAR SISWA PADA PELAJARAN AKUNTANSI DI SMK NEGERI 1 PAREPARE Nur, Marwa; Idris, Hariany; Nuraisyiah
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 6 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v6i2.10419

Abstract

ABSTRAKPenelitian ini dilatarbelakangi oleh rendahnya motivasi belajar siswa pada mata pelajaran lingkupkerja akuntansi dan keuangan lembaga di kelas X AKL SMK Negeri 1 Parepare yang didugadipengaruhi oleh penggunaan media pembelajaran yang kurang variatif. Penelitian ini bertujuanuntuk menganalisis pengaruh penggunaan media audiovisual terhadap motivasi belajar siswa.Metode yang digunakan adalah pendekatan kuantitatif dengan teknik sampling jenuh, sehinggaseluruh populasi dijadikan sampel penelitian. Pengumpulan data dilakukan melalui observasi,kuesioner, dan dokumentasi. Analisis data meliputi analisis deskriptif persentase, uji instrumen, danuji hipotesis menggunakan regresi sederhana. Hasil penelitian menunjukkan bahwa penggunaanmedia audiovisual berpengaruh positif dan signifikan terhadap motivasi belajar siswa. Hal inidibuktikan dengan persamaan regresi Y’ = 44,200 + 0,338X, nilai koefisien korelasi sebesar 0,361yang termasuk kategori rendah, serta koefisien determinasi sebesar 13%, yang berarti mediaaudiovisual memberikan kontribusi sebesar 13% terhadap motivasi belajar siswa. Hasil uji-tmenunjukkan nilai signifikansi sebesar 0,042 < 0,05 sehingga hipotesis penelitian diterima. Simpulanpenelitian ini adalah penggunaan media audiovisual dapat meningkatkan motivasi belajar siswameskipun kontribusinya masih terbatas. Penelitian ini memberikan kontribusi dalampengembangan ilmu pendidikan, khususnya dalam pemanfaatan media pembelajaran audiovisualuntuk meningkatkan motivasi belajar siswa pada bidang akuntansi.Kata Kunci: media audiovisual; motivasi belajar; pembelajaran akuntansi ABSTRACTThis study was motivated by the low level of student motivation in accounting and institutional financecourses among 10th-grade students in the Accounting and Finance Program at SMK Negeri 1 Parepare,which is believed to be influenced by the lack of variety in the learning media used. This study aims toanalyze the effect of audiovisual media use on students’ learning motivation. The method used is aquantitative approach with a saturated sampling technique, so that the entire population is used as theresearch sample. Data collection was conducted through observation, questionnaires, anddocumentation. Data analysis included descriptive percentage analysis, instrument validation, andhypothesis testing using simple regression. The results of the study indicate that the use of audiovisualmedia has a positive and significant effect on students' learning motivation. This is evidenced by theregression equation Y’ = 44.200 + 0.338X, a correlation coefficient of 0.361—which falls into the lowcategory—and a coefficient of determination of 13%, meaning that audiovisual media contributes 13%to students’ learning motivation. The t-test results show a significance value of 0.042 < 0.05, so theresearch hypothesis is accepted. The conclusion of this study is that the use of audiovisual media canincrease students’ learning motivation, although its contribution is still limited. This study contributesto the development of educational science, particularly regarding the use of audiovisual learning mediato enhance students’ learning motivation in the field of accounting.Keywords: accounting education; audiovisual media; motivation to learn
Analisis Perhitungan Harga Pokok Penjualan Pada Usaha Coto Sederhana dan Hidangan Aroma Coto Tetta di Makassar Farid, Muhammad; Idris, Hariany; Azis, Fajriani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8020

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok penjualan pada Usaha Coto Sederhana dan Hidangan Aroma Coto Tetta di Makassar dengan menggunakan pendekatan metode Full costing. Penelitian ini menggunakan pendekatan deskriptif kualitatif dan kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa metode Full costing memberikan hasil perhitungan harga pokok produksi yang lebih komprehensif dibandingkan dengan metode tradisional yang selama ini digunakan oleh kedua usaha. Pada Usaha Coto Sederhana, untuk produksi 450 porsi, harga pokok produksi per porsi dengan metode sederhana adalah Rp16.142, sedangkan metode Full costing menghasilkan Rp17.067 (dibungkus) dan Rp16.487 (makan di tempat). Sementara itu, pada usaha Coto Tetta yang memproduksi sebanyak 400 porsi sehari, harga pokok produksi menurut metode internal adalah Rp12.163 per porsi, sedangkan hasil perhitungan dengan metode Full costing adalah Rp14.000 (dibungkus) dan Rp12.608 (makan di tempat). Penerapan metode Cost Plus Pricing pada kedua usaha menghasilkan harga jual yang lebih akurat, yaitu Rp29.014 di bungkus dan Rp28.028 makan di tempat  untuk Coto Sederhana, serta Rp20.999 di bungkus dan Rp18.911 makan di tempat  untuk Coto Tetta. Perbedaan ini menunjukkan bahwa pendekatan perhitungan yang lebih terstruktur dapat membantu pemilik usaha dalam menetapkan harga yang tidak hanya kompetitif, tetapi juga menguntungkan. Penelitian ini memberikan kontribusi praktis dalam penerapan akuntansi biaya pada UMKM kuliner serta memberikan wawasan bagi pelaku usaha untuk mengoptimalkan strategi penetapan harga melalui pemahaman komprehensif atas seluruh komponen biaya produksi.
Co-Authors Abdul Rijal Adiaksa, Harvan Afifah Afifah Ahsani Paramita Aisyah, Nien Artezy Almasita Andi Faisal, Andi Andi Miftahul Jannah, Andi Miftahul Andriyani Andriyani Angriani, Zul Anwar, Akifah Fikriah Arifin Arifin Arisa Ranteallo Aryati Arfah Ashar, Anita Asri, Rahmatul Azis, Fajriani Azisah, Andi Nurul Baharuddin Semmaila Baharuddin, Muhammad Rezha Bahrun, Sultan Adam Br. Ginting S, Chris Dayanti Dayana, Mashita Devita Natalia Dunakhir, Samirah Edhy, Ikram Fauziah, Andi Fatimah Azzahrah Fitri Wulandari Fitriani, Nurul Ginting, Chris Dayanti Br. Gunawan, Ichtiar H. Abdul Rijjal Hadrianti, Siska Hajrah Hamzah Hamda, Helmia Nursyaqila HASRIANA HASRIANA Hasyim, Sitti Hajerah Herlinda, Rhesky Hidayat, Fadhil Indra Nur Aini Irawan, Della Sinta Irwan Pratama Karmila Karmila Latif, Asrianti A. Leonardo Manase Lidia Pratiwi M. Ridwan Tikollah Mahmuda, Asriyani Manase, Leonardo Masnawaty Sangkala Muhammad Anwar Kadir Muhammad Azis Muhammad Azis Muhammad Farid Muhammad Zaky Athari Ihsan Mukhammad Idrus Musdalifa Musdalifa Mushoddiq Rahman, Ahmad Nashiruddin Mustafa, Nurul Nabilah Mustahar, Lutfiah Amalia Nabil S, St. Nur Qanita Zahiyah Nabilah Nur Rizqikah Nur Afiah Nur Afiah, Nur Nur Eny P. Nur, Marwa Nurafni Oktaviyah Nuraisyiah Nuraisyiah, Nuraisyiah Nurfadjriani Bahar Nurhidaya, A. Nurhidayah Nurhidayah Nurhidayat Nurhidayat Nuriah, Shinta Nurjanna Nurjanna Nurnajamuddin, Mahfud Nurrahmah, Andi Tenrisau Nurul Asyifa Qatrunnada Nurul Sabani Nurul Wahdania Nurzalsabilah Pabisangan, Valent Pratika, Ayu Pratiwi, Fadilah Rafly Hasanuddin Rahmat, Riska Resky AN, Kiki Ananda Reynaldo Tandean Ricky Setiawan Rifai, Tri Akbar Rijal, Abdul Rizqikah, Nabilah Nur Ryketeng, Masdar S, Masnawati Sahade Sahade Salehuddin Salehuddin Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Sari, Gina Puspita Sarwinda, Siti Siradjuddin, Suharti Sitti Hadijah Bakkarang Sri Rahmadhani Sulistia Sumule, Irene Imanuela Syam, Selvina Syam, Selvira Utami, Indah Hajar Warka Syachbrani Wilisa Wilisa Wulan A, A. Bidari Chandra Yasin, St. Fatima Yasmir Yasmir Yusuf, Muh. Silmi Kaffa Yusuf, Syifa Irtiyah Zam Ichwan, Naila Syam