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All Journal 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 Ilmiah Ecosystem (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Penelitian Ekonomi Akuntansi (JENSI) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Akuntansi AKTIVA Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pemantik Bata Ilyas Journal of Accounting Amkop Management Accounting Review (AMAR) Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Contemporary Administration and Management (ADMAN) Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal Jurnal Sipakatau Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen Fundamentum: Jurnal Pengabdian Multidisiplin Journal of Accounting, Economics, and Business Education J-CEKI PESHUM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Warka Syachbrani
Jurusan Ilmu Akuntansi, Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Phinisi Applied Accounting Journal

 1 
Cash Flow Analysis on Telkom Indonesia’s 2022 Financial Statement Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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This research discusses cash flow analysis at PT Telkom Indonesia (Persero) Tbk. Cash flow analysis is the process of examining/evaluating the cash inflow and outflow of an entity to determine the financial health of a company over a certain period of time. Research on cash flow analysis at PT Telkom Indonesia is interesting to study because it provides a direct picture of the company's financial condition at that time. PT Telkom Indonesia. Research on this topic is conducted with the aim of providing important insights into a company's financial health and operational performance, as well as assisting in short-term and long-term financial planning. The research method used is a quantitative method which involves the use of numbers and quantitative data to measure, compare and evaluate company cash flows. Keywords: Cash flow, financial performance, cash flow ratio
Determination of the Cost of Goods Production Based on the Full Costing Method in the Soppeng Typical Souvenir Culinary Business Anugrah, Muhammad; Rijal, Abdul; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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This research aims to: determine and analyze the Determination of Cost of Goods Production Based on the Full Costing Method (Case Study of Tape An-nur Micro, Small and Medium Enterprises in Soppeng Regency). The sample used in this research is data and information on daily costs during January 2024 at Tape An-nur Micro, Small and Medium Enterprises. Based on the results of the research: (1) The cost of production that has been carried out by researchers shows that the cost of production for the UMKM Tape An-nur product is IDR 16,914 for the Tape product, IDR 36,214 for the peeled peanut product, IDR 17,414 for the Bolu Cukke product , IDR 15,814 for Jipang products, and IDR 16,854 for Cumin Crackers products. Meanwhile, the selling price set by the company is IDR 25,000 for Tape and Bolu Cukke, IDR 20,000 for Jipang and Cumin Crackers, IDR 50,000 for Peeled Nuts. (2) Looking at the comparison between the cost of production and the selling price of the product, the business owner makes a profit of IDR 8,086 on Tape products, IDR 13,786 on Peeled Peanut products, IDR 5,586 on Bolu Cukke products, IDR 4,168 on Jipang products, and Rp. 3,146 on cumin crackers products.Penelitian ini bertujuan untuk: mengetahui dan menganalisis Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing (Studi Kasus pada Usaha Mikro Kecil dan Menengah Tape An-nur di Kabupaten Soppeng). Sampel yang digunakan dalam penelitian ini adalah data dan informasi biaya perhari selama bulan Januari 2024 pada Usaha Mikro Kecil dan Menengah Tape An-nur. Berdasarkan hasil penelitian bahwa: (1) Harga Pokok Produksi yang telah dilakukan peneliti menunjukan bahwa harga pokok produksi pada produk UMKM Tape An-nur Sebesar Rp16.914 pada produk Tape, Rp36.214 pada produk Kacang kupas, Rp17.414 pada Produk Bolu cukke, Rp15.814 pada produk Jipang, dan Rp16.854 pada produk Kerupuk jintan Sedangkan harga jual yang ditetapkan oleh perusahaan sebesar Rp25.000 untuk Tape dan Bolu cukke, Rp20.000 untuk Jipang dan Kerupuk jintan, Rp50.000 untuk Kacang kupas. (2) Melihat perbandingan antara harga pokok produksi dengan harga jual produk membuat pemilik usaha memperoleh laba sebesar Rp8.086 pada produk Tape, Rp13.786 pada produk Kacang kupas, Rp5.586 pada produk Bolu cukke, Rp4.168 pada produk Jipang, dan Rp3.146 pada produk Kerupuk jintan. 
The Influence of Return On Asset on PBV of Pharmacy Sector Companies in The Indonesian Stock Exchange Muharram, Andi Iswan; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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This research aims to determine the effect of profitability on company value in the pharmaceutical sector on the Indonesian Stock Exchange.The subjects in this research were Pharmaceutical Sector companies on the Indonesia Stock Exchange from 2019 to 2021. Sampling was carried out using a purposive sampling technique.Data analysis techniques use descriptive statistical analysis, simple linear regression, t test, and coefficient of determination.Based on the research results, ROA has a significant effect on the Price to Book Value of Companies in the Pharmaceutical Sector on the Indonesian Stock Exchange.
Hospital Inpatient Cost Optimization Using Activity Based Costing: A Case Study at RSUD Bantaeng Dewita, Dewita; Syachbrani, Warka; Uluputty, Nurdjanna Fadjrin
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract. This study aims to evaluate the application of Activity Based Costing (ABC) in optimizing inpatient costs at RSUD Prof. Dr. H. M. Anwar Makkatutu Bantaeng. The ABC method is used to calculate costs based on activities occurring in the hospital, such as administrative services, patient care, and accommodation. The results show that cost calculations using ABC are more accurate and efficient compared to traditional methods. The inpatient service fees calculated with ABC are lower for Class I and III, while Class II is slightly higher. The cost differences between the ABC and traditional methods indicate that ABC provides a more realistic picture of cost allocation based on actual activities. This study offers valuable insights for hospitals in managing costs more efficiently and transparently. Keywords: Activity Based Costing (ABC); Cost Allocation Methods; Hospital Costs; Inpatient Cost Optimization; RSUD Bantaeng Abstrak. Penelitian ini bertujuan untuk mengevaluasi penerapan Activity Based Costing (ABC) dalam optimasi biaya rawat inap di RSUD Prof. Dr. H. M. Anwar Makkatutu Bantaeng. Metode ABC digunakan untuk menghitung biaya berdasarkan aktivitas yang terjadi di rumah sakit, seperti pelayanan administrasi, perawatan pasien, dan penginapan. Hasil penelitian menunjukkan bahwa perhitungan biaya dengan ABC lebih akurat dan efisien dibandingkan dengan metode tradisional. Tarif jasa rawat inap yang dihitung menggunakan ABC lebih rendah pada kelas I dan III, sementara kelas II sedikit lebih tinggi. Selisih biaya antara metode ABC dan tradisional menunjukkan bahwa ABC dapat memberikan gambaran yang lebih realistis tentang pembebanan biaya berdasarkan aktivitas yang sebenarnya. Penelitian ini memberikan wawasan penting bagi rumah sakit dalam pengelolaan biaya secara lebih efisien dan transparan. Kata kunci: Activity Based Costing (ABC); Biaya Rumah Sakit; Optimasi Biaya Rawat Inap; Perbandingan Metode Biaya; RSUD Bantaeng
Strategies and Implementation of Sustainable Economic Development by Local Governments: Challenges and Opportunities Paramita, Ahsani; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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Sustainable economic development has become a global and national imperative, requiring active roles of local governments as frontline implementers. This article analyzes the roles, strategies, challenges, and opportunities faced by local governments in achieving sustainable economic development. Using qualitative literature review methodology, we examine regional policies, programs, and case studies. Results indicate that local governments play pivotal roles through environmentally based spatial planning, empowerment of green local MSMEs, sustainable tourism development, and circular economy principles. Key challenges include budget constraints, human resource capacity gaps, inter-institutional coordination issues, and short-term development pressures. However, significant opportunities exist through technology adoption, multi-stakeholder collaboration, and green fiscal incentives. We conclude that successful local sustainable economic development requires strong political commitment, supportive regulations, institutional capacity building, and active community-business participation. Keywords: Sustainable Economic Development, Local Government, Green Economy, Regional Policy, Regional Development, Sustainable MSMEs, Pembangunan ekonomi berkelanjutan telah menjadi imperatif global dan nasional, menuntut peran aktif pemerintah daerah sebagai ujung tombak pelaksana. Artikel ilmiah ini bertujuan untuk menganalisis peran, strategi, tantangan, dan peluang yang dihadapi pemerintah daerah dalam mewujudkan pembangunan ekonomi yang berkelanjutan. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif, mengkaji berbagai kebijakan, program, dan studi kasus di tingkat daerah. Hasil kajian menunjukkan bahwa pemerintah daerah memegang peran kunci melalui perencanaan tata ruang berbasis lingkungan, pemberdayaan UMKM berbasis lokal dan hijau, pengembangan pariwisata berkelanjutan, serta penerapan prinsip ekonomi sirkular. Tantangan utama meliputi keterbatasan anggaran, kapasitas SDM, koordinasi antar lembaga, dan tekanan pembangunan jangka pendek. Namun, peluang besar terbuka melalui pemanfaatan teknologi, penguatan kolaborasi multi-pihak, dan insentif fiskal hijau. Artikel ini menyimpulkan bahwa keberhasilan pembangunan ekonomi berkelanjutan di tingkat daerah memerlukan komitmen politik kuat, regulasi yang mendukung, peningkatan kapasitas kelembagaan, serta partisipasi aktif masyarakat dan dunia usaha. Kata kunci: Pembangunan Ekonomi Berkelanjutan, Pemerintah Daerah, Ekonomi Hijau, Kebijakan Daerah, Pembangunan Wilayah, UMKM Berkelanjutan 
Co-Authors -, Bahrun Abdul Majid Ahmad Ahsani Paramita Ainun Mardiyah Paturusi Andi Muh Syukur Hidayatullah Anisatun Humayrah Rais Anni Suryani Anwar, Azwar Ardani, Muhammad Ridho Azwar Anwar B. Nuranisa Pertiwi Bahri, Nur Alim Dayana, Mashita Dunakhir, Samirah Farhan Dwinanda Hanisyahputra Hajrah Hamzah Hajrah Hamzah Hamzah, Hajrah Hariany Idris Hariany Idris Harlina Liong Hasmin Tamsah Hasyim, Sitti Hajerah Hendrawan Ichwan, Ainun Muthaharah Irwandi Irwandi Irwandi Kartika Septiary Pratiwi Musa Kiding, Amos Liong, Harlina Luti Junillah, Andi M. Ridwan Tikollah Marhaeni Sabil Mochammad Imron Awalludin Muh. Faisal Muhammad Alamsyah Muhammad Anugrah, Muhammad Muhammad Yahya Muharram, Andi Iswan Mujahida, Sitti Mukhammad Idrus Nur Afiah Nur Afiah Nur Afiah, Nur Nur Luthfiah. Z Nurafni Oktaviyah Nuraisyiah Nurdifna Az-Zahra Nurhaeni R. Nurhayani Nurmayana, Sri Ova Renaldi Paramita, Ahsani putri, amanda Qurana, Surya Nirmadil R, Marwah Ramadhani, Erwinda Ramadhani, Febrina Nur Regina Rezky Amalia Hamka Rijal, Abdul Ryketeng, Masdar Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Samsir, Andi Sangkala, Masnawaty Sari, Gina Puspita Sari, Sri Indah Silvinus Charles Abar Sitti Mujahida Baharuddin Sri Indah Sari Syahdania, A. Nadia Syamsibar Syamsibar Syamsuri Syamsuri Uluputty, Nurdjanna Fadjrin Widya Cantika Kinanti Wahab Yuliastuti, Risky Ayu Yusriani, Yusriani Yusuf, Yulia Yunita