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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 KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli Jurnal Penelitian Ekonomi Akuntansi (JENSI) PINISI Discretion Review BJRM (Bongaya Journal of Research in Management) 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 Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Akuntansi AKTIVA Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 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) Ininnawa: Jurnal Pengabdian Masyarakat Phinisi Applied Accounting Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah Annusfy Jurnal Manajemen, Bisnis dan Kewirausahaan Diankara-Pengabdian Kepada Masyarakat
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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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 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.
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.
Pengaruh Model Pembelajaran Ropes (Review, Overview, Presentation, Exercise, Summary) Terhadap Hasil Belajar Akuntansi Siswa Sma Pelita Rantepao Ranteallo, Arisa; Rijjal, H. Abdul; Idris, Hariany
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.
Pendampingan Peningkatan Branding Rujak Ambon Bung Rein Makassar Aliyah Aqilah Resmail; Chris Dayanti Br. Ginting S, S.E., M.Si., CTT; Ahmad Nashiruddin Mushoddiq Rahman; Hariany Idris; Masdar Ryketeng; Nurhidayana; Annisa Maulidya Mustapa; Nur Hikma Lestari Abidin
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2026): DIANKARA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPMK Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/diankara.v2i4.1835

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk membantu UMKM Rujak Ambon Bung Rein di Makassar dalam meningkatkan pemasaran usaha melalui media digital. Selama ini, promosi yang dilakukan masih bersifat sederhana dan lebih banyak mengandalkan promosi dari mulut ke mulut sehingga jangkauan pemasaran usaha masih terbatas. Selain itu, pemilik usaha juga belum memanfaatkan media sosial secara optimal untuk mendukung kegiatan promosi dan membangun branding usaha. Metode yang digunakan dalam kegiatan ini adalah Participatory Action Research (PAR), yaitu pendekatan yang melibatkan mitra secara langsung dalam setiap tahapan kegiatan, mulai dari identifikasi masalah, pelaksanaan, hingga evaluasi. Bentuk pendampingan yang dilakukan meliputi pelatihan pengelolaan akun Instagram, pembuatan foto dan video produk, penulisan caption, serta penyusunan tampilan profil usaha di media sosial. Hasil kegiatan menunjukkan bahwa mitra mulai memahami cara memanfaatkan media sosial sebagai sarana promosi usaha. Selain itu, akun Instagram usaha mulai digunakan secara lebih aktif untuk mengunggah konten produk dan informasi penjualan sehingga membantu meningkatkan visibilitas usaha di media sosial. Dengan adanya pendampingan ini, UMKM Rujak Ambon Bung Rein mulai memiliki media promosi yang lebih terarah dan mendukung penguatan branding usaha.
Pendampingan UMKM melalui Pelatihan Pemasaran Digital Berbasis TikTok untuk Meningkatkan Brand Engagement Kopi Wakanda Rahmayani Hamid; Syafar Ahmad; Masdar Ryketeng; Hariany Idris; Risa Rukmana; Chris Dayanti Br. Ginting S, S.E., M.Si., CTT; Sri Fajriani; Nazhifa Putri Athifa; Nur Ismiana Putri
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2025): DIANKARA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPMK Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/diankara.v1i3.1836

Abstract

Kemajuan teknologi di era digital saat ini mendorong para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mulai melirik media sosial sebagai salah satu saluran pemasaran yang potensial. Sayangnya, tidak sedikit UMKM yang masih kesulitan dalam memanfaatkan platform digital tersebut secara maksimal dan terarah. Kegiatan pengabdian kepada masyarakat ini hadir untuk mendampingi UMKM Kopi Wakanda dalam memperkuat strategi pemasaran digitalnya, khususnya melalui pemanfaatan platform TikTok secara lebih optimal. Pendekatan yang diterapkan dalam kegiatan ini adalah Participatory Action Research (PAR), yang mencakup serangkaian tahapan mulai dari observasi lapangan, identifikasi permasalahan, pelaksanaan program, hingga evaluasi hasil. Adapun program yang dijalankan meliputi pembuatan konten yang mengikuti tren terkini, pendampingan intensif dalam pengelolaan akun media sosial, serta pemberian edukasi seputar strategi digital marketing. Dari pelaksanaan kegiatan ini, terlihat hasil yang menggembirakan, yakni bertambahnya jumlah pengikut, meluasnya jangkauan konten, serta meningkatnya tingkat keterlibatan (engagement) pada akun TikTok Kopi Wakanda. Lebih dari itu, pihak mitra juga mulai menyadari betapa pentingnya menjaga konsistensi dalam memproduksi konten sebagai bagian dari strategi pemasaran jangka panjang. Kegiatan ini membuktikan bahwa pengelolaan media sosial yang terencana dan konsisten mampu menjadi strategi yang efektif untuk meningkatkan visibilitas serta daya saing UMKM di tengah persaingan era digital yang semakin ketat.
Co-Authors Abdul Rijal Adiaksa, Harvan Afifah Afifah Ahmad Nashiruddin Mushoddiq Rahman Ahsani Paramita Aisyah, Nien Artezy Aliyah Aqilah Resmail Almasita Amelia Callista Putri Iskhas Andi Faisal, Andi Andi Miftahul Jannah, Andi Miftahul Andriyani Andriyani Angriani, Zul Anita Ashar Annisa Maulidya Mustapa Anwar, Akifah Fikriah Arifin Arifin Arisa Ranteallo Aryati Arfah Asri, Rahmatul Asrianti Latif Ayu Permatasari Ayu Pratika Azis, Fajriani Azwar Anwar Baharuddin Semmaila Baharuddin, Muhammad Rezha Bahrun, Sultan Adam Chris Dayanti Br. Ginting Chris Dayanti Br. Ginting S Dayana, Mashita Devita Natalia Dunakhir, Samirah Edhy, Ikram Fajriani Azis Fauziah, Andi Fatimah Azzahrah Fitri Wulandari Fitriani, Nurul 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 Jusna Karmila Karmila Latif, Asrianti A. Leonardo Manase Lidia Pratiwi M. Ridwan Tikollah Mahmuda, Asriyani Manase, Leonardo Marwa Nur 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 Nabilah Nur Rizqikah Naila Syam Zam Ichwan Nazhifa Putri Athifa Nur Afiah Nur Afiah, Nur Nur Anita Nur Eny P. Nur Hikma Lestari Abidin Nur Ismiana Putri Nurafni Oktaviyah Nuraisyiah Nuraisyiah Nuraisyiah, Nuraisyiah Nurfadjriani Bahar Nurhidaya, A. Nurhidayah Nurhidayah Nurhidayana Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurjanna Nurjanna Nurnajamuddin, Mahfud Nurrahmah, Andi Tenrisau Nurul Asma Rani Nurul Asyifa Qatrunnada Nurul Fitriani Nurul Sabani Nurul Wahdania Nurzalsabilah Pabisangan, Valent Pratiwi, Fadilah Putri Yanti Rafly Hasanuddin Rahmat, Riska Rahmayani Hamid Ranteallo, Arisa Resky AN, Kiki Ananda Reynaldo Tandean Rifai, Tri Akbar Rijal, Abdul Rijjal, H. Abdul Risa Rukmana Rizqikah, Nabilah Nur Ryketeng, Masdar S, Masnawati Sahade Sahade Salehuddin Salehuddin Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Sari, Gina Puspita Sarwinda, Siti Shinta Nuriah Siradjuddin, Suharti Sitti Hadijah Bakkarang Sri Fajriani Sri Rahmadhani St. Nur Qanita Zahiyah Nabil S Sulistia Sumarni Sumarni Sumule, Irene Imanuela Syafar Ahmad Syam, Selvina Syam, Selvira Syifa Irtiyah Yusuf Utami, Indah Hajar Warka Syachbrani Wilisa Wilisa Wulan A, A. Bidari Chandra Yasin, St. Fatima Yasmir Yasmir Yusuf, Muh. Silmi Kaffa Zahwa Rafika