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Hariany Idris
Universitas Negeri Makassar
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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
Analisis Penyusunan Laporan Keuangan Berbasis Aplikasi Android Digital Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Kuliner di Kecamatan Tallo) Mustafa, Nurul Nabilah; Idris, Hariany; Dunakhir, Samirah
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.v3i1.204

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis apakah proses penyusunan laporan keuangan UMKM Kuliner berbasis digital Android sudah sesuai dengan SAK EMKM. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Jumlah informan dalam penelitian ini sebanyak 1 orang yang ditentukan dengan teknik purposive sampling yang merupakan pelaku UMKM yang bergerak di bidang kuliner khususnya di wilayah Kecamatan Tallo Kota Makassar Sulawesi Selatan. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Rancangan analisis data dilakukan dengan melalui tahapan pemeriksaan keabsahan data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penyusunan laporan keuangan berbasis aplikasi digital Android pada studi kasus UMKM di Kecamatan Tallo mempunyai kesesuaian dengan iSAK EMKM, antara lain: 1) Dalam pencatatan transaksi, SI APIK belum mendukung fitur Catatan terhadap Laporan Keuangan (CALK) dan belum sepenuhnya memenuhi Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM). Namun demikian, pencatatan transaksi tetap dilakukan dengan pendekatan double entry (debit-kredit) sehingga pencatatannya lebih tepat dan akuntabel. SI APIK menyediakan berbagai jenis akun yang memenuhi persyaratan SAK EMKM antara lain aset, liabilitas, ekuitas, pendapatan dan beban, 2) SI APIK mampu menghasilkan laporan keuangan yang memenuhi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah ( SAK EMKM), seperti neraca, laporan laba rugi, dan laporan arus kas. Aplikasi ini juga dilengkapi dengan kemampuan untuk mengekspor laporan keuangan dalam berbagai format termasuk PDF dan Excel sehingga mudah untuk dibagikan dan digunakan untuk keperluan lain, 3) SI APIK dirancang dengan antarmuka yang ramah pengguna, sehingga dapat mudah dipahami oleh UMKM, bahkan yang belum memiliki pengalaman di bidang akuntansi. Aplikasi ini dilengkapi dengan panduan dan tutorial komprehensif yang bertujuan untuk membantu pengguna memahami dan menggunakan fitur-fiturnya dengan baik.
The Influence of Net Profit and Operating Cash Flow on Share Prices in Telecommunication Companies Listed on the Indonesian Stock Exchange Anwar, Akifah Fikriah; Idris, Hariany; Sahade
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2715

Abstract

This research aims to: determine the partial influence of net profit and operating cash flow on stock prices, and determine the simultaneous influence of net profit and operating cash flow on stock prices. The variables in this study are stock prices as the dependent variable (Y), measured by the closing stock price at the end of the trading day, net profit as an independent variable (X1), measured by pre-tax net profit minus income tax, and operating cash flow as an independent variable (X2), measured by the difference between cash inflows and cash outflows. The population of this study consists of telecommunication companies listed on the Indonesia Stock Exchange, while the sample consists of 10 telecommunication companies selected using purposive sampling technique. Data collection is conducted through documentation techniques. This study uses multiple linear regression analysis to examine the relationship between net profit, operating cash flow, and stock prices. The data used are the financial data of telecommunication companies listed on the Indonesia Stock Exchange during the period 2020-2022. This research employed multiple linear regression analysis to examine the relationship between net profit, operating cash flow, and stock prices. The data used were the financial data of telecommunication companies listed on the Indonesia Stock Exchange during the period 2020-2022. Data analysis was carried out using multiple linear regression analysis. The results of this study showed Y = 2331.185 + 3.218 X1 + 7.780 X2. Based on the analysis results, it can be concluded that net profit has a significant partial effect on stock prices. Operating cash flow also has a significant partial effect on stock prices. Furthermore, it can be determined that both net profit and operating cash flow simultaneously have a significant effect on stock prices.
Analysis of Information Disclosure on Financial Assets According to PSAK 60 Pratiwi, Fadilah; Dunakhir, Samirah; Idris, Hariany
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2717

Abstract

This research aimed: To find out whether PT Bank Mega Tbk in disclosing information on its financial assets complies with Statement of Financial Accounting Standards (PSAK) 60. The variable of this research is: disclosure of information on financial assets according to PSAK 60. The population of this study is the financial statements of PT Bank Mega Tbk, while the sample is the financial statements of PT Bank Mega Tbk 2022. Data collection was carried out using documentation study techniques and library research. Data analysis was performed with descriptive qualitative. The results of this study indicate that PT Bank Mega Tbk has not fully disclosed the disclosure of information on financial assets according to PSAK 60.
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 dan Pengabdian Masyarakat Universitas 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 Risiko Investasi Terhadap Return Saham Perusahaan Farmasi Go Public Di Bursa Efek Indonesia Idris, Hariany
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6694

Abstract

Penelitian ini bertujuan untuk mengetahu tingkat pengaruh risiko investasi terhadap return saham pada perusahaan farmasi Go-public yang terdaftar di BEI tahun 2016-2021 dan mengetahui variable risiko mana yang berpengaruh dominan terhadap return saham pada perusahaan farmasi Go-public yang terdaftar di BEI tahun 2016-2021. Data penelitian ini adalah data dokumenter yang diperoleh dari Pusat Informasi Pasar Modal Makassar dan Yahoo Finance. Analisis statistik yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan program SPSS 24. Temuan penelitian ini menunjukkan bahwa variabel risiko investasi yang terdiri atas, market risk/ beta pasar, business risk, dan financial risk, secara simultan (bersama-sama) berpengaruh signifikan terhadap return saham untuk perusahaan farmasi Go-public yang terdaftar di BEI tahun 2016-2021 pada tingkat signifikasi 0.037%. Secara parsial (sendiri-sendiri), variabel risiko investasi yang terdiri atas market risk/ beta pasar berpengaruh positif terhadap return saham, business risk berpengaruh positif terhadap return saham, dan tidak berpengaruh terhadap return saham untuk perusahaan farmasi Go-public yang terdaftar di BEI tahun 2016-2021. Sebesar 16.3 persen return saham dari perusahaan farmasi dipengaruhi oleh variasi dari ketiga variabel independen yang digunakan, yaitu market risk/ beta pasar, business risk, dan financial risk, sedangkan sisanya sebesar 83.7 persen dipengaruhi oleh variabel-variabel lain di luar model penelitian ini.Kata kunci: risiko investasi, return saham, market risk/ beta pasar, business risk, financial risk
Studi Pertanggungjawaban Dana Desa dalam Pendekatan Akuntansi Pemerintahan Idris, Hariany; Syachbrani, Warka
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1798

Abstract

Abstrak Tujuan penelitiaan ini yaitu Untuk mengetahui penyajian laporan pertanggunjawaban keuangan sudah sesuai dengan prosedur dalam pendekatan Standar Akuntansi pemerintahan. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif. Teknik pengumpulan data yang digunakan observasi, wawancara, dokumentasi dan Teknik analisis data yang digunakan deskripsi kualitatif. Hasil penelitian menunjukan bahwa desa yang menjadi sampel telah menerapkan pendekatan standar akuntansi pemerintahan dan menerapkan prinsip pertisipasi dan transparansi. Hal ini dibuktikan dengan pengelolaan dana desa yang dimulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban dan kehadiran masyarakat dalam forum masyarakat desa. Selain itu pemerintah desa juga terbuka dalam menerima saran dari masyarakat demi kemajuan pembangunan desa. Kata Kunci: akuntansi; dana desa; pemerintahan; pertanggungjawaban. AbstractThe purpose of this research is to find out that the presentation of financial accountability reports is in accordance with the procedures in the government accounting standard approach. This research is a descriptive research using a qualitative approach. Data collection techniques used observation, interviews, documentation and data analysis techniques used qualitative descriptions. The results of the study show that the sample villages have implemented a government accounting standard approach and applied the principles of participation and transparency. This is evidenced by the management of village funds starting from planning, implementation, administration, reporting and accountability and the presence of the community in village community forums. In addition, the village government is also open to receiving suggestions from the community for the progress of village development. Keywords: accounting; government; responsibility; village fund.
Pengaruh Model Pembelajaran Ropes (Review, Overview, Presentation, Exercise, Summary) Terhadap Hasil Belajar Akuntansi Siswa Sma Pelita Rantepao Arisa Ranteallo; H. Abdul Rijjal; Hariany Idris
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5319

Abstract

This research aims to determine the effect of the ROPES learning model on the accounting learning outcomes of Pelita Rantepao High School students. The variables in this research are the ROPES learning model as the independent variable and student accounting learning outcomes as the dependent variable. The population of this study was all class XI students at SMA Pelita Rantepao. The population sample was obtained from part of the population with a sample of 30 students. The data collection techniques used are observation, questionnaires and documentation. The data analysis techniques used are descriptive percentage analysis, instrument testing and hypothesis testing. Based on the results of hypothesis testing in this research using SPSS 28 for Windows, the results of simple linear regression analysis obtained the equation Y=13.801 + 0.759, which means that every time the ROPES Model is used, student learning outcomes increase by 0.759. The results of the Pearson product moment correlation regression analysis obtained a coefficient value of 0.759. The results of the Pearson product moment correlation regression analysis obtained a coefficient value of 0.760, meaning that theoretically between the ROPES Model variables and learning outcomes there is a strong correlation relationship. In the t-test results, a significance value of 0.001 was obtained, which is smaller than 0.05, which means that the ROPES Model variable has a significant effect on student learning outcome variables. Therefore, it can be concluded that the hypothesis proposed "it is suspected that the ROPES Learning Model influences the accounting learning outcomes of Pelita Rantepao High School students" is declared accepted.
Pengaruh Kegiatan Ekstrakurikuler Pramuka Terhadap Kedisiplinan Siswa Kelas X Di SMKN 6 Makassar Indra Nur Aini; Hariany Idris; Samsinar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5439

Abstract

This research aims to determine the influence of scout extracurricular activities on student discipline. The variables in this research are scout extracurriculars as the independent variable and student discipline as the dependent variable. The population of this research was all accounting students in class X at SMKN 6 Makassar. The sampling technique uses Simple Random Sampling technique, samples from the population are obtained from part of the population with a sample of 36 students. The data collection techniques used are observation, questionnaires and documentation. The data analysis techniques used are descriptive percentage analysis, instrument testing and hypothesis testing. Based on the results of the data analysis that has been carried out, the descriptive analysis results for scout extracurricular activities were 66.80 percent which is classified as good and student discipline was 66.05 percent which is classified as good. From the results of a simple linear regression analysis, it was obtained that scout extracurricular Y = 8,434 + 0.896, which means that for every additional 1 scout extracurricular value, the student's discipline score increased by 0.896. The results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.614 or 6%, which means that scout extracurricular activities contributed 6 percent to student discipline and the remaining 94 percent was influenced by other factors. Meanwhile, from the results of the t-test analysis, a significant value of 0.000 <0.05 was obtained, which means that the scout extracurricular variable has a significant effect on student discipline, thus the hypothesis is accepted.
Pengaruh Pengajaran Remedial Terhadap Ketuntasan Belajar Siswa Kelas XI IPS pada Mata Pelajaran Ekonomi di SMA Negeri 7 Makassar Sri Rahmadhani; Ridwan Tikollah; Hariany Idris
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4762

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengajaran remedial terhadap ketuntasan belajar siswa kelas XI IPS pada mata pelajaran Ekonomi di SMA Negeri 7 Makassar. Variabel pada penelitian ini adalah pengajaran remedial sebagai variabel bebas dan ketuntasan belajar sebagai variabel terikat. Populasinya mencakup seluruh siswa kelas XI IPS SMA Negeri 7 Makassar yang berjumlah 132 siswa. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling berdasarkan kriteria siswa dengan nilai ulangan harian yang tidak mencapai KKM yang terdiri dari 56 siswa. Teknik pengumpulan data yang digunakan adalah kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji instrument dan uji hipotesis dengan memanfaatkan SPSS Versi 25. Berdasarkan hasil analisis data yang telah dilakukan maka diperoleh model persamaan regresi linear sederhana Y’=22,210+0,575X yang berarti tiap penambahan 1 satuan pengajaran remedial , maka ketuntasan belajar siswa kelas XI IPS pada mata pelajaran ekonomi bertambah 0,575 satuan. Dari hasil analisis koefisien determinasi (r2) diperoleh nilai r2 = 0,517 yang berarti pengajaran remedial memiliki pengaruh terhadap ketuntasan belajar siswa sebesar 51,7% dan sisanya 48,3% dipengaruhi oleh faktor lain. Sementara dari hasil analisis uji-t diperoleh nilai signifikan 0,000<0,05 yang berarti pengajaran remedial berpengaruh positif dan signifikan terhadap ketuntasan belajar siswa, dengan demikian hipotesis “diterima”.
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