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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 PINISI Discretion Review Tangible Journal 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 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 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 Jurnal Sipakatau Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah Annusfy
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 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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Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Sub Sektor Pertambangan Logam dan Mineral Lainnya yang Terdaftar di Bursa Efek Indonesia Yasin, St. Fatima; Idris, Hariany; Rijal, Abdul
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 3 No. 1 (2025): 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.v3i1.198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility terhadap Profitabilitas Perusahaan Sub Sektor Pertambangan Logam dan Mineral Lainnya yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022, menggunakan data pada situs resmi BEI (www.idx.co.id) dan situs resmi Perusahaan Sub Sektor Pertambangan Logam dan Mineral Lainnya. Teknik analisisnya menggunakan regresi linear sederhana dengan uji hipotesis, yaitu uji T. Hasil penelitian menunjukkan bahwa variabel Corporate Social Responsibility (CSR) memberi pengaruh terhadap profitabalitas Perusahaan Sub Sektor Pertambangan Logam dan Mineral. Artinya semakin tinggi Corporate Social Responsibility (CSR) maka berpengaruh terhadap peningkatan profitabalitas perusahaan. Aktivitas CSR perusahaan dapat meningkatkan kepercayaan masyarakat terhadap produk Perusahaan sehingga reputasi Perusahaan juga meningkat.
ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA CV PANEN JAYA Baharuddin, Muhammad Rezha; Idris, Hariany; Samsinar, Samsinar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.534

Abstract

Thisl study aimsl to determinel the financial performance ofl CV Panen Jaya during the l2017 – 2021 periodl using the financial ratio lmethod, namely the profitability ratio. Thel variables ofl this study arel the financial statements for 2017 – 2021 as a variable (Xl) which isl referred tol as thel independent lvariable, and financial performance as a variable (Yl) which isl referred tol as thel dependent lvariable. The populationl of this study is the financial statements of CV Panen Jaya, while the sample uses financial reports consisting of income statements and balance sheets at CV Panen Jaya for the period 2017 - 2021. Datal collection isl carried outl using thel documentation lmethod. Datal analysis wasl performed with descriptivel analysis. Thel results ofl this studyl indicate thatl the profitability ratios in the 2017 – 2021 period canl be saidl to bel good becausel the companyl has a liquid financial condition. Basedl on thel results ofl calculating profitability ratios (Net Profitl Margin, Return On Assets) inl the period 2017 - 2021 the financial performance of CV Panen Jaya is considered good where each ratio value isl above thel average industry standard profitabilityl ratio value. Meanwhile, Returnl On Equity is considered unfavorable where each ratio value isl below thel industry averagel profitability ratio
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PADA USAHA MIKRO GOLLA KAMBU TEPPO MAMA RINA Yusuf, Muh. Silmi Kaffa; Rijal, Abdul; Idris, Hariany
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.561

Abstract

This research aims to analyze the determination  of cost of production using the full costing method as the basis for setting selling prices at the micro business Golla Kambu Teppo Mama Rina. The focus of this research is on the cost of production using the full costing method and the selling price. Data collection techniques were conducted using triangulation techniques, namely observation, interviews, and documentation. Data analysis was carried out using qualitative descriptive analysis. The results of this study indicate that the calculation of the cost of production based on the full costing method results in higher costs compared to the calculation by Golla Kambu Teppo Mama Rina. The cost of production obtained according to Golla Kambu's business is IDR 29.778 per package, while that obtained by the researcher is IDR 30.407 per package. The selling price determined by Golla Kambu Teppo Mama Rina is IDR 32,000 per package, whereas that obtained by the researcher is IDR 36.487 per package. This difference occurs because Golla Kambu Teppo Mama Rina does not account for all costs (factory overhead costs) incurred in the production process in detail
PENGARUH PERSEPSI SISWA TENTANG KEMAMPUAN GURU DALAM MENGELOLA KELAS TERHADAP HASIL BELAJAR AKUNTANSI SISWA KELAS XII SMA NEGERI 3 TAKALAR Karmila Karmila; Muhammad Azis; Hariany Idris
Jurnal Andi Djemma | Jurnal Pendidikan Vol 7, No 2 (2024): Agustus 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jad.v7i2.2751

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Persepsi Siswa Tentang Kemampuan Guru Dalam Mengelola Kelas Terhadap Hasil Belajar Akuntansi Siswa Kelas XII Sma Negeri 3 Takalar. Populasi dari penelitian ini yaitu seluruh siswa kelas XII yang belajar akuntansi di SMA Negeri 3 Takalar terdiri dari 67 siswa. Teknik pengambilan sampel pada penelitian ini menggunakan teknik Sampling Total, sampel dari populasi diperoleh dari seluruh jumlah populasi dengan sampel sebanyak 67 siswa. Teknik Pengumpulan data yang digunakan adalah observasi, angket, dan dokumentasi. Data yang dianalisis menggunakan teknik analisis deskriptif persentase, uji instrumen dan uji hipotesis dengan bantuan program IBM Statistical Package for Sosial Science (SPSS) versi 25. Berdasarkan hasil analisis regresi linear sederhana diperoleh kemampuan guru dalam mengelola kelas Y = 52,972 + 0,574X yang berarti tiap penambahan 1 nilai kemampuan guru dalam mengelola kelas, maka nilai hasil belajar mengalami peningkatan sebesar 0,574. Sedangkan nilai koefisien determinasi (r2) diperoleh nilai (r2) = 0,0489 atau 48% yang berarti kemampuan guru dalam mengelola kelas memiliki pengetahuan terhadap hasil belajar sebesar 48 persen dan sisanya 52 persen dipengaruhi oleh faktor lain. Sementara dari hasil analisis diperoleh nilai signifikan 0,000 0,05 yang berarti kemampuan guru dalam mengelola kelas berpengaruh positif terhadap hasil belajar, dengan demikian hipotesis diterima.
ACCOUNTANTS MORAL JUDGEMENT IN RELIGIOUS AND NON-RELIGIOUS SCHOOL BACKGROUND’S PERSPECTIVE Hariany Idris; Warka Syachbrani
Hasanuddin Economics and Business Review VOLUME 2 NUMBER 2, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.826 KB) | DOI: 10.26487/hebr.v2i2.1491

Abstract

This study aims to review the conduct of investigation regarding moral judgements between accountants with religious and non-religious school background using moral indicators (moral judgment). Multiple linear regression analysis used in this study. To review the partially relationships between variables, the study operated using T-test, whereas for review simultaneous relationships between variables the study used F-test. This study using 86 respondents as a data source for review processed. The findings of the research is the Religious Background (X1) significantly affected the Accounting students morality judgement (Y), while the difference of Gender (X2) showed the opposite results.
The Effects of FOMO on Investment Behavior in the Stock Market Hariany Idris
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.757

Abstract

This study explores the impact of Fear of Missing Out (FOMO) on stock market investment behavior, focusing on how psychological and emotional factors influence investors' decision-making processes. The primary objective of the research is to investigate the relationship between FOMO and key behavioral trends, such as overtrading, speculative investing, and the formation of asset bubbles. A qualitative research approach was employed, utilizing a literature review of existing studies on behavioral finance, FOMO, and stock market dynamics. The findings indicate that FOMO significantly affects investors by amplifying emotional reactions to market trends, leading to irrational decisions that prioritize short-term gains over long-term financial stability. Social media and technology play a critical role in amplifying FOMO, creating herd behavior that contributes to market volatility and speculative bubbles, as seen in phenomena like "meme stocks." The study also reveals that younger investors are more susceptible to FOMO, largely due to their reliance on social media for investment advice. The results suggest that enhancing financial literacy and promoting disciplined, long-term investment strategies are essential for mitigating the negative effects of FOMO. Regulatory interventions targeting misinformation on digital platforms may also help reduce the prevalence of FOMO-driven investment behavior. Future research should further investigate the psychological mechanisms behind FOMO and explore the long-term sustainability of FOMO-driven market practices.
Analisis Penetapan Harga Jual Berdasarkan Metode Cost Plus Pricing (Studi Kasus pada Rumah Makan Raja Muda Kabupaten Pangkajene dan Kepulauan) Nabilah Nur Rizqikah; Abdul Rijal; Hariany Idris
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1754

Abstract

This study aims to analyze the determination of selling prices based on the cost plus pricing method at Raja Muda Restaurant, Pangkajene Regency and Islands. Each restaurant sets very different prices and the way they set those prices also varies. Cost plus pricing is one of the methods used to determine the selling price. The type of research used in this study is a type of qualitative research. The sample of this study is the expenditure record of the Raja Muda Restaurant in October 2023 in Pangkajene and Islands Regency. Data collection was carried out using documentation and interview techniques. Data analysis was carried out by descriptive analysis. The results of this study show that in determining the selling price according to the cost plus pricing method by adding the total cost and mark up by 30.11% and the calculation results are greater than the method applied by restaurant owners with a difference of Rp 253
PKM Peningkatan Literasi Keuangan Masyarakat Kecamatan Rantebua: Peran Perangkat Desa Dalam Mendorong Kesejahteraan Ekonomi Lokal Idris, Hariany; Dunakhir, Samirah; Idrus, Mukhammad; Syachbrani, Warka
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2024:PROSIDING EDISI 4
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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

Abstract

Peningkatan literasi keuangan di masyarakat pedesaan menjadi faktor penting dalam mendorong kesejahteraan ekonomi lokal. Artikel ini membahas hasil dari program pengabdian masyarakat yang bertujuan untuk meningkatkan literasi keuangan masyarakat di Kecamatan Rantebua, Kabupaten Toraja Utara, melalui peran aktif perangkat desa. Pelatihan yang dilakukan menggunakan metode ceramah interaktif, studi kasus, dan aplikasi praktis, yang dirancang untuk membekali perangkat desa dengan keterampilan dan pengetahuan dalam mengelola keuangan pribadi serta mengedukasi masyarakat. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam pemahaman perangkat desa mengenai konsep dasar literasi keuangan, seperti perencanaan anggaran dan pengelolaan arus kas. Lebih lanjut, perangkat desa berkomitmen untuk melanjutkan program edukasi keuangan secara mandiri kepada masyarakat desa. Dengan literasi keuangan yang lebih baik, masyarakat desa diharapkan dapat mengelola keuangan mereka dengan lebih efisien dan mendorong pertumbuhan ekonomi lokal yang berkelanjutan.
PKM Pelatihan Pencatatan dan Pelaporan Keuangan Bumdes: Upaya Peningkatan Pendapatan Desa Wisata Di Kecamatan Rantebua Kabupaten Toraja Utara Dunakhir, Samirah; Idris, Hariany; Oktaviyah, Nurafni
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2024:PROSIDING EDISI 6
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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

Abstract

Pengelolaan dana desa perlu dilakukan dengan perencanaan yang baik dan pelaksanaan yang terstruktur agar potensi desa yang beragam mampu menjadi sumber pendapatan yang besar. Mitra pada pengabdian ini adalah BUMDES di Kecamatan Rantebua Kabupaten Toraja Utara. Permasalahan yang dihadapi mitra adalah 1) pelaporan keuangan yaitu pencatatan dan pelaporan keuangan BUMDES dan 2) kurangnya pengetahuan dan pemahaman dari pengurus mengenai akuntansi keuangan BUMDES. Adapun tujuan dari pelatihan ini adalah mitra mampu melakukan pencatatan dan pelaporan keuangan sehingga laporan yang disusun bisa dipertanggungjawabkan dan sesuai dengan aturan yang berlaku. Metode yang digunakan adalah ceramah, praktek, dan tanya jawab. Peserta yang berpartisipasi pada kegiatan ini adalah pengurus BUMDES dan pemilik usaha sebanyak 30 peserta. Hasil pelatihan yang telah dilaksanakan menunjukkan bahwa kegiatan Pemberdayaan Kemitraan Masyarakat (PKM) pelatihan pencatatan dan pelaporan keuangan BUMDES dalam upaya peningkatan pendapatan desa wisata untuk meningkatkan pemahaman dan kemampuan pengurus BUMDES dalam melakukan pencatatan dan pelaporan keuangan terlaksana dengan baik dan sesuai rencana.
Kontribusi Laba Bersih terhadap Perubahan Harga Saham pada Perusahaan Sektor Konstruksi di Bursa Efek Indonesia Idris, Hariany
Bata Ilyas Journal of Accounting Vol 5, No 3 (2024): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i3.7783

Abstract

This study aims to analyze the effect of net income on stock prices of construction sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Net income is used as the independent variable, while stock prices are the dependent variable. The sample consists of 8 companies selected using purposive sampling. Data were collected through documentation and analyzed using descriptive analysis, simple linear regression, t-test, and coefficient of determination. The results show that net income has a maximum value of 1,501,973 and stock price has a maximum value of 1,985. The regression analysis produced the equation Y = 646,464 + 0,001X. The t-test indicates that net income significantly affects stock prices with a sig value of 0.013 < 0.05. The coefficient of determination of 18.8% indicates that net income contributes to changes in stock prices, while the remaining 81.2% is influenced by other factors.Penelitian ini bertujuan untuk menganalisis pengaruh laba bersih terhadap harga saham pada perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Laba bersih digunakan sebagai variabel independen, sementara harga saham sebagai variabel dependen. Sampel penelitian terdiri dari 8 perusahaan yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui dokumentasi dan dianalisis dengan analisis deskriptif, regresi linear sederhana, uji t, serta koefisien determinasi. Hasil analisis menunjukkan bahwa laba bersih memiliki nilai maksimum sebesar 1.501.973 dan harga saham maksimum sebesar 1.985. Analisis regresi menghasilkan persamaan Y = 646,464 + 0,001X. Uji t menunjukkan bahwa laba bersih berpengaruh signifikan terhadap harga saham dengan nilai sig 0,013 < 0,05. Koefisien determinasi sebesar 18,8% menunjukkan bahwa laba bersih memberikan kontribusi terhadap perubahan harga saham, sementara sisanya dipengaruhi oleh faktor lain. 
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 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 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. Nurafni Oktaviyah Nuraisyiah Nuraisyiah, Nuraisyiah Nurhidaya, A. Nurhidayah Nurhidayah Nurhidayat Nurhidayat Nuriah, Shinta Nurjanna Nurjanna Nurnajamuddin, Mahfud Nurrahmah, Andi Tenrisau Nurul Asyifa Qatrunnada Nurul Sabani 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 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