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All Journal Journal of Business & Banking Jurnal Mirai Management Hasanuddin Economics and Business Review IJoLE: International Journal of Language Education Jurnal Office SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) (JRAMB) Jurnal Riset Akuntansi Mercu Buana ACCOUNTHIK : Journal of Accounting and Finance Jurnal Eduscience (JES) Jurnal Sains Riset Business Management Journal Program Studi Manajemen Jurnal Sosial Humaniora Sigli PINISI Discretion Review Paulus Journal of Accounting (PJA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Pinisi Business Administration Review Edunomia : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Formosa Journal of Multidisciplinary Research (FJMR) Economic Reviews Journal Seminar Nasional Pengabdian Kepada Masyarakat Indonesian Journal Of Educational Research and Review JURNAL PARADIGMA: Journal of Sociology Research and Education Indonesian Journal of Fundamental Sciences Journal of Economic Education and Entrepreneurship Studies 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) Journal of Social Science and Business Studies Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal VISA: Journal of Vision and Ideas Journal of Innovative and Creativity Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Journal Economic Business Innovation Almufi Jurnal Sosial dan Humaniora J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Edumaspul: Jurnal Pendidikan
Dunakhir, Samirah
Fakultas Ekonomi, Universitas Negeri Makassar
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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

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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

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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.
Improving MSME Performance through Innovation and Superior Service Quality Bado, Basri; Dunakhir, Samirah
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.23

Abstract

This study investigates the impact of innovation and service quality on the performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Polewali Mandar Regency. Using a sample of 97 respondents from a population of 3,222 MSMEs, data were collected through a Likert scale questionnaire. Results indicate that both innovation and service quality significantly contribute to MSME success, enabling businesses to adapt to market changes and meet customer expectations. Moreover, innovation acts as a mediator, enhancing the influence of service quality on MSME performance. These findings underscore the importance of investing in service quality and fostering an environment conducive to innovation to promote the competitiveness and sustainability of MSMEs in Polewali Mandar Regency. This study offers valuable insights for stakeholders and policymakers seeking to support MSME development in the region, emphasizing the pivotal role of innovation and superior service quality in driving business success.
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.
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.
Analysis of The Implementation of Environmental Accounting Fauzia, Annisa; Dunakhir, Samirah; Anwar, Azwar
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.v6i2.2890

Abstract

This research aims: to analyze the application of environmental accounting at PT Pelindo Terminal Petikemas New Makassar. The data collection methods used were interviews and documentation. The types and sources of data obtained were primary and secondary while the analysis method used was the qualitative descriptive analysis method. Based on the research results, it was found that PT Pelindo Terminal Petikemas New Makassar has not implemented comprehensive environmental accounting, because PT Pelindo does not present a separate report regarding environmental management and in the Notes to the Financial Report (CaLK) environmental management costs are not disclosed in detail.
PENGARUH KECERDASAN INTELEKTUALTERHADAP PRESTASI BELAJAR SISWA KELAS XI AKUNTANSI DI SMK NEGERI 1 PANGKEP Mutmainna AM, Andi Muarija; Dunakhir, Samirah; Tikollah, M. Ridwan
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 5 No. 1 (2024): November
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v5i1.6414

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecerdasan intelektual terhadap prestasi belajar siswa kelas XI Akuntansi di SMK Negeri 1 Pangkep. Variabel dalam penelitian ini adalah Prestasi Belajar sebagai variabel terikat (Y) yang diukur dengan nilai rapor semester ganjil siswa pada mata pelajaran akuntansi tahun ajaran 2023/2024, dan Kecerdasan Intelektual sebagai variabel bebas (X) yang diukur dengan kuesioner skala likert. Populasi penelitian ini adalah siswa kelas XI Akuntansi di SMK Negeri 1 Pangkep yang berjumlah 89 siswa, sedangkan sampel adalah keseluruhan siswa kelas XI Akuntansi di SMK Negeri 1 Pangkep sebanyak 89 siswa yang diambil dengan teknik sampling total. Teknik pengumpulan data dilakukan dengan dokumentasi dan kuesioner. Teknik analisis data yang digunakan yaitu uji instrumen, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil penelitian yang telah dilakukan maka ditemukan model persamaan regresi linear sederhana y ̂ = 50,346 + 0,348X yang berarti tiap penambahan 1 nilai kecerdasan intelektual, maka nilai prestasi belajar siswa pada mata pelajaran akuntansi bertambah 0,348. Dari hasil analisis koefisien determinasi (R2) diperoleh nilai R2 = 34,3% yang berarti kecerdasan intelektual memiliki kontribusi sebesar 34,3% terhadap prestasi belajar siswa dan 65,7% sisanya dipengaruhi oleh faktor lain. Sementara dari hasil analisis uji-t diperoleh nilai signifikansi 0,000<0,05 yang berarti variabel kecerdasan intelektual berpengaruh signifikan terhadap prestasi belajar siswa, dengan demikian hipotesis “diterima”. Low academic achievement is often associated with internal factors such as intellectual intelligence, which plays an important role in a student's ability to absorb and apply the material. This study aims to evaluate the influence of intellectual intelligence on the academic performance of 11th-grade Accounting students at SMK Negeri 1 Pangkep. The variables used in this research are Academic Performance as the dependent variable (Y), measured by the students' report card scores in accounting subjects for the oddsemester of the 2023/2024 academic year, and Intellectual Intelligence as the independent variable (X), measured using a Likert-scale questionnaire. The research population consists of 89 students in the 11th-grade Accounting class at SMK Negeri 1 Pangkep, and the sample includes the entire population of 89 students, selected using the total sampling method. Data collection was conducted through documentation and questionnaires. The data analysis techniques used include instrument testing, classical assumption testing, and hypothesis testing. Based on the research findings, the simple linear regression equation obtained is ŷ = 50.346 + 0.348X, which indicates that for every 1-point increase in intellectual intelligence, the students' academic performance in accounting subjects increases by 0.348 points. From the analysis of the coefficient of determination (R²), a value of R² = 34.3% was obtained, indicating that intellectual intelligence contributes 34.3% to the students' academic performance, while the remaining 65.7% is influenced by other factors. Additionally, the t-test analysis results showed a significance value of 0.000 < 0.05, which means that intellectual intelligence has a significant effect on the students' academic performance, thereby supporting the acceptance of the research hypothesis
Governing of Village Fund in South Sulawesi Dunakhir, Samirah; Idrus, Mukhammad
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 1, 2021
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i1.2734

Abstract

This study aims to contribute to the development of a village fund management model in South Sulawesi. To achieve the research objectives, data collection was carried out by collecting secondary data and conducting follow-up interviews in sample villages in South Sulawesi. The analysis data that used was the descriptive qualitative analysis. The results showed that the stages in managing village funds in several villages in South Sulawesi Province had generally been carried out well. However, several obstacles are still faced by implementers in the village. Communication is one of them. Another factor that has the potential to become an obstacle in implementing the stages of village fund management is Competence. Based on the results of interviews with research informants, it was found that the backgrounds of village fund managers were mostly not in accordance with the fields that had to be handled. This in turn has an impact on the performance of the village fund managers.
Pengaruh Kunjungan Wisatawan Gunung Bulusaraung Terhadap Pendapatan Usaha Mikro Kecil Dan Menengah (UMKM) Di Desa Tompo Bulu Dini Asrawati; Samirah Dunakhir; Nur Afiah
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.v3i6.5270

Abstract

This study aims to determine whether there is an influence of tourist visits to the Mount Bulusaraung tourist attraction on the income of MSMEs in Tompo Bulu Village. The variables in this study are Tourist Visits as the independent variable and MSME income as the dependent variable. The population of this study is MSME operators at the Mount Bulusaraung tourist site, with a sample size of 5 MSME operators around the tourist attraction. Data collection techniques used include observation, interviews, and documentation. The data analysis method used is Qualitative Descriptive Analysis. The results of this study indicate that tourist visits to Mount Bulusaraung have an impact on the income of MSMEs around the area. Visiting tourists directly contribute to the local economy through the purchase of products and the use of local MSME services. Tourist visits have a positive effect by increasing the demand for products and services offered by local MSMEs. Based on the research conducted, MSME income increased by approximately 10% when there were tourist visits. This indicates that the more visitors that come, the greater the percentage increase in MSME income.
Analysis of Green Marketing Strategies on Consumer Choices with a Marketing Mix Approach at The Body Shop Makassar City Basri Bado; Samirah Dunakhir
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i2.9648

Abstract

This research aims to analyze the influence of green marketing strategies on customer choices for the Makassar Body Shop cosmetics company. The problem in this research is that there is a research gap regarding green marketing strategy, which is a potential strategy as a business strategy and has been used as a marketing strategy pivot. The collection method in this research was carried out using a survey method, namely by using a questionnaire. The research population was customers of the cosmetics company The Body Shop in Makassar, with a sample size of 150 people. The sampling method used in this research is the census method which uses all members of the population as research samples. Testing of the hypothesis in this research will be carried out in a multivariate manner using logistic regression. Logistic regression is used because the independent variable is a combination of metric and nominal (non-metric). The results of the analysis show that the variables price, product, place and gender influence customer choices. Meanwhile, promotion variables, age, education and income have no effect on customer choices. The main implication is that The Body Shop must pay attention to quality aspects to balance high prices and women as its main market.
Co-Authors Abduh, Amirullah Abdul Rijal Abdullah, Faiz Asrori Abdullah, Muh. Ridwan Rafi Al Ansari, Andi Khafifah Khairun Aldayanti, Nur Amalia, Alia Rezki Amaliah, Mufidah Amaliah, Musdalifah Aminuddin, Andi Nurannisa Putri Amiruddin Tawe Andani, Wanda Anwar Ramli Anwar Rauf Anwar, Azwar Ardhiyah Regita Iriani Asrianto Asrianto Aulia Fahrunnisaa Ichwan Auliyah, Ayu Ayu Auliyah Azis, Fajriani Azwar Anwar Azwar Anwar Banggu, Hafrida Basri Bado Basri Bado, Basri Dahlan, Lukman Dhiyaulrizq, Ghina Azhzhahra Diawanti H, Ilya Amalia Diawanti, Ilya Amalia Dini Asrawati Erianty Nurul Farhan Dwinanda Hanisyahputra Fauzia, Annisa Febriana, Triah Fikri Haikal Fitriani Fitriani Fitriyani, Nurleli Hamzah, Hajrah Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Isnawati Osman Izmi, Suci Rabiatul Janna, Harisatul Jayadi, Karta Jusrawati jusrawati, jusrawati M. Ridwan Tikollah Masnawaty Sangkala Masri, Alifiah pratiwi Moh Nurisno Kurniawan Muchtar, Nur Fadilah Muh. Ichsan Ali Muhammad Azis Muhdsan, Mudhi'ah Mukarramah, Hilwiatul Mukhammad Idrus Mustafa, Nurul Nabilah Mutmainna AM, Andi Muarija muttaqinah, Andi Ratu Nining Purwanti Nining Purwanti, Nining Noviala, Arni Nur Afiah Nur Afiah Nur Afiah Nur Afiah, Nur Nur Anisa Nurafni Oktaviyah Nuraisyiah Nurhidayat Nurhidayat Nuriah, Shinta Nurrahmah, Andi Tenrisau Paredanun, Brigitta Clecia Pratiwi, Fadilah Purnama Sari Putri, Anisa Nabila Rahmi, Fatur Ramadhani, Meutia Zahra Ramlan Mahmud Rara Ariani Reformyanti, Sitti Fajrunnisa Rijal, Abdul Rismawati, Mayada Romansyah Sahabuddin Ryketeng, Masdar S, Masnawaty Safutri, Rezi Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputri, Adytia Meilyana Senolangi, Ernawati Sitti Hajerah Hasyim Sri Wahyuni Sri Wahyuni Suci Aulia Salsabilah Usri Sugeng Santoso Syam, Ariel Wahab, M. Salehuddin Wahab, Muhammad Salehuddin Warka Syachbrani Yudistira, A Muhammad Arya Yudistira, Andi Muhammad Arya Yuliah Ilham, Zuhalwah Yuniar, Sri Zaimar , Fina Ruzika Zaimar, Fina Ruzika