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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Journal of Business & Banking Hasanuddin Economics and Business Review Jurnal Office BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Sosial Humaniora Sigli Jurnal Manajemen BJRM (Bongaya Journal of Research in Management) Paulus Journal of Accounting (PJA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN JAKED PENGABDI: Jurnal Hasil Pengabdian Masyarakat JUSTIAN - Jurnal Sistem Informasi Akuntansi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Akuntansi AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah ProBisnis : Jurnal Manajemen EKONOMIKA45 Jurnal Pengabdian Masyarakat Akademisi Seminar Nasional Pengabdian Kepada Masyarakat Business Management JURNAL PARADIGMA: Journal of Sociology Research and Education Journal of Artificial Intelligence and Digital Business Journal of Economic Education and Entrepreneurship Studies Bata Ilyas Journal of Accounting Accounting Information System, Taxes, and Auditing Journal (AISTA) Amkop Management Accounting Review (AMAR) 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 Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Kemitraan Responsif untuk Aksi Inovatif dan 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 Atestasi : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Mukhammad Idrus
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 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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Analysis of The Internal Control System for Providing Credit in KPRI Handayani Takalar District Nurrahmadani, Aulia Suci; Idrus, Mukhammad; S, Masnawaty
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.v6i2.2714

Abstract

This research aims to find out and analyze whether the internal control system in providing credit at the Handayani Republic of Indonesia Employees Cooperative (KPRI) Takalar Regency is in accordance with the components in the COSO theory. The variable in this research is the internal control system for providing credit. The population in this research are all documents related to the internal control system at KPRI Handayani and the samples in this research are documents related to the internal control system for the 2022 financial year. Data collection techniques in this research are by observation, interviews, and documentation. This research uses qualitative data analysis techniques with a descriptive approach. The results of this research indicate that internal control in granting credit to KPRI Handayani is not fully implemented in the internal control components according to COSO as stated by Sujarweny (2015). Inappropriate components include: control environment, risk assessment, and control activities, information and communication, and monitoring. In the internal control environment, integrity and ethical values are not made in writing and are only given verbally. Apart from that, there is a commitment to competence which only acts based on trust. In the risk assessment there are no documents used to analyze risk and Standard Operating Procedures (SOP) regarding credit provision have not been created. Then in control activities there are no documents related to the authority for each transaction. Regarding information and communication where you don't use the application to view transaction history but it is still manual. As well as monitoring that is not carried out by regular audits.
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.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing : (Studi Kasus Pabrik Tahu BTP) Gianina Ramdhani; Mukhammad Idrus; Samsinar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5397

Abstract

Penelitian ini bertujuan menganalisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full costing (Studi Kasus Pabrik Tahu BTP). Penelitian ini berfokus dalam menganalisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full costing (Studi Kasus Pabrik Tahu BTP) apakah biaya-biaya yang terlibat, baik yang bersifat variabel maupun tetap sudah sesuai dengan harga jual yang ditetapkan. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan analisis deskriptif kualitatif. Teknik ini dimulai dengan mengumpulkan data yang dibutuhkan berupa data dan informasi biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik serta bukti pendukung lainnya, melakukan wawancara dengan pemilik usaha, mengolah hasil wawancara dan data administrasi yang diperoleh berdasarkan analisis data yang digunakan serta menghitungnya dengan metode Full costing , mendeskripsikan metode penetapan harga pokok produksi pada Pabrik Tahu BTP , dan menarik kesimpulan. Berdasarkan hasil penelitian bahwa : (1) HPP pada produk Pabrik Tahu BTP yaitu harga per potong tahu per hari Rp346,67, harga per loyang tahu per hari Rp34.667 sedangkan Menurut Peneliti (Full costing) harga per potong tahu per hari Rp357,67, serta harga per loyang tahu per hari Rp35.767 (2) Perbedaan perhitungan terjadi diakibatkan karena tidak dimasukkannya biaya overhead pabrik oleh Usaha Pabrik Tahu BTP .
Efficiency of Tax Administration and Its Influence on Taxpayer Compliance Idrus, Mukhammad
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1306

Abstract

The purpose of this study is to examine the multifaceted factors influencing tax administration efficiency and taxpayer compliance, including legal frameworks, cultural norms, economic conditions, and technological advancements. The research design and methodology involve a comprehensive review and synthesis of existing literature on tax administration and compliance, incorporating empirical studies, theoretical frameworks, and comparative analyses. Findings indicate that efficient tax administration, supported by robust legal frameworks, effective human capital investments, and modern technological solutions, significantly contributes to higher taxpayer compliance rates. Additionally, cultural attitudes towards taxation and economic stability play crucial roles in shaping compliance behavior. The implications of these findings underscore the importance of adopting a holistic approach to tax administration, which balances deterrence with trust-building measures and emphasizes continuous investment in capacity building, legal reforms, and technological innovations. This study informs policymakers and tax authorities about strategies to enhance administrative efficiency, promote voluntary compliance, and design responsive tax systems capable of adapting to changing economic and technological landscapes.
Examining the Factors Affecting Accounting Prudence Mukhammad Idrus; Siti Fatimah; Afiah Mukhtar; Karta Negara Salam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.23

Abstract

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.
ANALISIS PENCATATAN PERSEDIAAN TERHADAP BARANG MASUK DAN KELUAR PADA USAHA GROSIR BARANG CAMPURAN TOKO HJ BAU Andriyani, Andriyani; Idrus, Mukhammad; Idris, Hariany
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8600

Abstract

This study aims to determine and obtain a clear picture of the calculation of merchandise inventory management at the Hj Bau Mixed Goods Wholesale Business. This research is a qualitative descriptive approach. Data collection techniques that will be used include interviews with owners, managers, or employees involved in inventory management at Toko HJ Bau. In addition, documentation techniques will be used to retrieve data from the incoming and outgoing goods reports at Toko HJ Bau. In analyzing the data, researchers will use the inventory accounting analysis method. The two main methods used are the Perpetual Method inventory recording system and the FIFO (First in First Out) Method inventory valuation system. Based on the results of the research, it was found that the lack of implementation of segregation of duties related to the purchasing function and the use of inadequate manual records, led to the risk of stock-outs and imbalances in inventory. In addition, the simple organizational structure, with divided employee concentration and poorly conveyed information to the store owner, was also a contributing factor to the problem.The proposed solution is the application of the FIFO method, which can help improve the accuracy of inventory recording and the value of merchandise inventory at Toko Hj Bau.By applying FIFO, the store can optimize inventory management and produce more informative and reliable financial statements.
Analisis Working Capital Terhadap Tingkat Profitabilitas PT. Rachita, Tbk Kabupaten Pangkep Idrus, Mukhammad
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2598

Abstract

Penelitian ini bertujuan untuk menganalisa bagaimana pengaruh modal kerja (Gross Profit Margin, Net Profit Margin, Return on Equity, Return on Invesment) terhadap profitabilitas pada perusahaan PT. Rachita Tbk. Penelitian ini menggunakan analisis deskriptif dan penelitian ini memberikan gambaran bahwa pengaruh modal kerja terhadap profitabilitas berubah secara fluktuatif. Hasil penelitian ini menunjukkan bahwa PT. Rachita selalu mengalami peningkatan dari tahun ke tahun dengan penjualan bersih dan laba bersih juga ikut meningkat, Pengelolaan modal kerja PT. Rachita Tbk dilihat pada tahun 2019 sampai 2021 dilihat dari analisis perputaran kas, perputaran piutang dan perputaran persediaan dapat dikatakan efektif dan efisien meskipun mengalami penurunan dan peningkatan namun tidak terlalu signifikan dan Rasio Profitabilitas dalam 3 tahun dimulai dari tahun 2019 sampai 2021 tidak berubah secara signifikan di Gross Profit Margin sedangkan pada Net Profit Margin, Return On Equity, Return On Invesment pada tahun 2019,2020,2021. Berubah secara signnifikan, sehingga pengelolaan modal kerja PT. Rachita Tbk mengalami peningkatan profitabilitas secara signifikan dan hipotesis sesuai dengan data yang dihasilkan.
ANALISIS BREAK EVENT POINT PADA USAHA TERNAK KERBAU BELANG DI TORAJA Pabisangan, Valent; Idris, Hariany; Idrus, mukhammad
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2401

Abstract

This research aims to determine the break event point analysis in the striped buffalo farming business in Toraja. Data collection techniques were carried out using interviews and documentation. The data analysis technique used is qualitative descriptive analysis, namely by analyzing facts found in the field, then connecting them with the theories obtained by the author in analyzing break event points. Based on the results of research on break event point analysis in striped buffalo farming businesses in Toraja, the researchers concluded that the break event point analysis in striped buffalo farming businesses cannot be calculated based on the BEP formula. Cost analysis shows that the costs incurred in the buffalo farming business include: Initial capital, feed costs, maintenance costs, operational costs, vitamin and worming costs. Analysis of selling prices shows that the price of striped buffalo is influenced by general factors, but what will determine is the type of buffalo and an assessment of the meaning of social symbols inherent in Toraja society. The striped buffalo farming business has very worthy potential to be developed because it can promise quite large income or profits.
Analisis Pengendalian Biaya Produksi Pada Perusahaan Tahu Tempe Cendana di Kabupaten Enrekang Ainun Annisa; Mukhammad Idrus; Samsinar, Samsinar
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 4: Juni 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i4.9383

Abstract

Penelitian ini bertujuan untuk menganalisis Pengendalian Biaya Produksi Pada Perusahaan Tahu Tempe Cendana di Kabupaten Enrekang. Fokus penelitian dalam penelitian ini diarahkan pada penilaian pengendalian biaya produksi yang mencakup biaya bahan baku, biaya tenaga kerja, dan biaya overhead pabrik. Teknik pengumpulan data yang dilakukan adalah dengan metode observasi, dan wawancara. Analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa secara keseluruhan pengendalian biaya produksi pada Perusahaan Tahu Tempe Cendana dikatakan sudah maksimal, mulai dari pengendalian bahan baku, pengendalian biaya tenaga kerja, serta pengendalian overhead pabrik.
Analisis Perhitungan Harga Pokok Produksi pada Home Industry Tempe di Desa Panakkukang Kecamatan Pallangga Kabupaten Gowa Nurul Hikmah K; Mukhammad Idrus; Nur Afiah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8213

Abstract

Penelitian ini bertujuan untuk: menganalisis perhitungan harga pokok produksi dan membandingkan perhitungan yang dilakukan Perusahaan dengan metode full costing pada Home Industry Tempe di Desa Panakkukang Kecamatan Pallangga Kabupaten Gowa. Variabel dalam penelitian ini adalah perhitungan harga pokok produksi pada Home Industry Tempe dengan pengukurannya menggunakan metode full costing. Subjek yang digunakan adalah data dan informasi biaya produksi Home Industry Tempe pada bulan April 2024 dan objek yang digunakan adalah pemilik usaha home industry tempe. Teknik pengumpulan data pada penelitian ini adalah observasi, wawancara, dan dokumentasi. Teknik analisis data menggunakan analisis deskriptif kualitatif. Teknik ini dimulai dengan mengumpulkan data-data yang diperlukan berupa informasi biaya produksi serta bukti pendukung lainnya, melakukan wawancara dengan pemilik usaha, mencatat unsur-unsur pokok saat wawancara terkait dengan perhitungan harga pokok produksi, mengolah data dan hasil wawancara, menganalisis harga pokok produksi menggunakan metode perusahaan dan membandingkannya dengan metode full costing pada Home Industry Tempe, dan menarik kesimpulan. Berdasarkan hasil penelitian bahwa: (1) Total biaya produksi menggunakan metode perusahaan yang dibebankan Home Industry Tempe pada bulan April 2024 adalah sebesar Rp 55.650.000 dengan jumlah produk yang dihasilkan yaitu 24.300/potong tempe dan 2.700/cetak tempe sehingga harga pokok tempe per potong sebesar Rp 2.290 dan harga pokok produksi per cetak yaitu sebesar Rp 20.611. (2) Total biaya produksi pada Home Industry Tempe dengan menggunakan metode full costing yang dibebankan pada bulan April 2024 adalah sebesar Rp 64.628.056 dengan jumlah produk yang dihasilkan yaitu 24.300/potong dan 2.700/cetak sehingga harga pokok produksi tempe per potong yaitu sebesar Rp 2.660 dan harga pokok produksi per cetak yaitu sebesar Rp 23.963. Perbedaan perhitungan terjadi diakibatkan karena tidak dimasukkannya biaya overhead pabrik oleh Home Industry Tempe.
Co-Authors Afiah Mukhtar Ahmad Ahmad Fathur Zaky Ainun Annisa Amalia Susanti, Sheka Amaliah, Wafiq Azizah Reski Aminuddin, Andi Nurannisa Putri Andi Nurannisa Putri Aminuddin Andriyani Andriyani Annisa Fitri Ramadani Anwar, Azwar Anwar, Samsinar Anwar, SamsinarA Ardiansyah Ardiansyah Arif, Chaliza Alma Ashar, Anita Asnelli Absyam Athiyah, Nikmatul Awaluddin Awaluddin Azis, Fajriani Azwar Anwar Dahlan, Lukman Damayanti, Alvira Diawanti H, Ilya Amalia Diawanti, Ilya Amalia Dunakhir, Samirah Elviriani Elviriani Estadebi Pagalla Fajriani Azis Fauziah, Andi Fatimah Azzahrah Fikri Haikal Fitriani Fitriani Gianina Ramdhani Hajrah Hamzah Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Husain, Mutia Rizky Yunus Indan, Agnes Intan Permatasari Irwandi Islamia Islamia Ismawati Iwan Suhardi M, Yuliana M. Ridwan Tikollah Makmur, Asra Warsita Masnawaty Sangkala Masnawaty, Masnawaty Miftahul Jannah Muchsidin, Feronica Fungky Muh. Yansen Ricco Reyantama Muhammad Azis Muhammad Djabir D Muhammad Farid Muhammad Ridwan Mukhtar, Afiah Murdin Muchsidin Mustamin M. Mutia Rizky Yunus Husain Mutmainnah, Andi Nikmatul Athiyah Nimra Nur Afiah Nur Afiah Nur Afiah, Nur Nur Arisah Nurafni Oktaviyah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah, Nuraisyiah Nurdifna Az Zahra Nurrahmadani, Aulia Suci NURUL HIDAYAH Nurul Hikmah K Pabisangan, Valent Pati, Visensa Chielmi Eka Pipin Pipin Pratama, Irwan Rahayu Alkam Rahayu Alkam Ramlawati Ramlawati Regina Reski Amalia, A. Anggi Resky AN, Kiki Ananda Risna Nur Istiqamah Rosliyana Ryketeng, Masdar S, Masnawaty Safar, Awaluddin Sahade Sahade Sahade Sahade Saharuna Saharuna Salam, Karta Negara Saleh, Muhammad Farhan Sam, Andi Aliyyah Ramadhani Samirah Dunakhir Samirah Dunakhir Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawati Sangkala, Masnawaty Saputri, Adytia Meilyana Sari, Yuspita Serlin serang SF, Nadya Fadhilah. Sirajuddin , Suharti Siti Fatimah Siti Fatimah Siti Fatimah Sitti Hajerah Hasyim Slamet Widodo Suharti Sirajuddin Sulkipli Sulkipli Tasya Anandasari Thamrin Tahir Tiara Zahira Wafiq Azizah Reski Amaliah Warka Syachbrani Windi Wardana Yuliah Ilham, Zuhalwah Yusuf , Yulia Yunita Yusuf, Dian Madinah Yusuf, Yulia Yunita Zaimar, Fina Ruzika