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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Mirai Management IJBE (Integrated Journal of Business and Economics) Pendas : Jurnah Ilmiah Pendidikan Dasar YUME : Journal of Management Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Riset Akuntansi Politala Amalee: Indonesian Journal of Community Research & Engagement Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal) Fraction: Jurnal Teori dan Terapan Matematika Clavia: Journal of Law Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Akuntansi dan Teknologi Keuangan Economos : Jurnal Ekonomi dan Bisnis International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Mathematics, Computation and Statistics (JMATHCOS) International Journal of Economics, Business and Innovation Research Journal of Ekonomics, Finance, and Management Studies
Asriani Hasan
Universitas Muhammadiyah Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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PERUBAHAN POLA FIKIR MELALUI PENGOLAHAN DAUR ULANG SAMPAH DI PULAU BONTOSUA KABUPATEN PANGKEP PROVINSI SULAWESI SELATAN Arsal, Muryani; Hasan, Asriani
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 8 No. 1 (2023): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v8i1.158

Abstract

Pulau Bontosua merupakan pulau yang terdapat di Kabupaten Pangkep. Pulau ini mengalami kesulitan dalam penyediaan air bersih. Sumber air yang digunakan untuk keseharian adalah air tanah yang berbau dan asin, sehingga untuk memenuhi kebutuhan air bersih masyarakat membeli air minum kemasan. Hal ini tentu berpotensi terhadap menumpuknya limbah sampah plastik yang bersumber dari air kemasan tersebut jika tidak dikelola dengan baik. Di Pulau Bontosua sudah terdapat bank Sampah, namun masih banyak juga masyarakat yang tidak memanfaatkan bahkan membuang limbah tersebut ke pantai. Tujuan yang ingin dicapai dalam PKM ini adalah untuk meningkatkan pengetahuan dan perubahan pola pikir masyarakat mengenai pengolahan daur ulang sampah yang dapat meningkatkan pendapatan. Metode yang digunakan dalam kegiatan ini adalah diskusi kelompok terarah dan wawancara. Hasil yang diperoleh dari kegiatan ini adalah terdapat peningkatan pengetahuan dan perubahan pola pikir peserta mengenai adanya pengolahan daur sampah yang dapat menjadi alternatif meningkatkan pendapatan masyarakat.
Pelatihan Manajemen Perpustakaan Berbasis Digital Pada Rumah Baca Puscata Kabupaten Pinrang Andi Risfan Rizaldi; Hasan, Asriani; Nur Fitri Amaliah
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 8 No. 2 (2023): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v8i2.199

Abstract

Puscata merupakan perpustakaan komunitas yang memberikan pelayanan kepustakaan masyarakat di Kabupaten Pinrang. Seiring pertambahan jumlah koleksi pustaka dan member, terjadi dua permasalahan mendasar yang dihadapi, yaitu kesulitan mengelola koleksi kepustakaan karena sistem klasifikasi yang belum ada dan kesulitan mengelola member yang melakukan transaksi kepustakaan. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan memberikan keterampilan bagi mitra untuk menggunakan sistem klasifikasi kepustakaan Dewey Decimal Classification (DDC) dan mengintegrasikannya dengan teknologi informasi menggunakan software Senayan Library Management System (SLiMS). Pelatihan ini berisi materi sistem DDC dan praktik penggunaan SLiMS. Output pelatihan ini adalah terselenggaranya pelatihan penggunaan Dewey Decimal Classification (DDC) yang difasilitasi dua orang dosen FEB Universitas Muhammadiyah Makassar sebagai pelaksana dan dibantu mahasiswa sebagai asisten. Peserta yang berpartisipasi sebanyak sepuluh orang terdiri dari pengelola Rumah Baca Puscata dan masyarakat setempat. Hasil pelatihan ini, peserta memahami konsep DDC sebagai sistem pengklasifikasian kepustakaan dan mampu mengaplikasikan software SliMS dalam pengelolaan koleksi kepustakaan.
Pendampingan Pembuatan Laporan Keuangan dan Pembayaran Berbasis Digital pada Toko Kue Kasippi Kabupaten Majene Hasan, Asriani; Rizaldi, Andi Risfan; Hikmah, Hikmah
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.3135

Abstract

The use of QRIS has increased, but it differs from the 3T areas in Indonesia. One of the 3T areas is Majene Regency, located in West Sulawesi Province. Therefore, this Community Service activity (PKM) aims to assist in making financial reports and digital-based payments. The partner in this PKM activity is the Kasippi Mitra Sejahtera Cake Shop. Making a QRIS account in this activity uses the Bank Mandiri Livin'usaha application. For assistance in making financial reports using the Buku Warung application. The PAR (Participatory Action Research) method approach is the type of method used in this PKM activity. This activity consists of the problem identification stage, the preparation stage, the program implementation stage, and the evaluation stage. The results obtained in this PKM activity are that Digital Payments using QRIS make it easy for the public to make transactions. The results of this PKM also provide knowledge about making digital financial reports. Therefore, this assistance activity for creating financial statements and digital-based payments can positively impact partners, namely implementing digital costs on their businesses and recording and making simple financial reports using an application. This aims to make partners better at managing their business.
Analisis Pengaruh Sistem Pengendalian Internal dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pada Pemkab Gowa Samita, Samita; Hasan, Asriani
Jurnal Akuntansi dan Teknologi Keuangan Vol. 1 No. 2: Februari 2023
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.124 KB) | DOI: 10.56854/atk.v1i2.154

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh sistem pengendalian internal dan komitmen organisasi terhadap kualitas laporan keuangan Pemkab Gowa. penelitian ini menggunakan metode analsisi regresi linier berganda yang termasuk dalam kategori statistik kuantitatif. Sampel yang digunakan pada penelitian ini sebanyak 30 responden yang diambil pada kantor BAPPEDA kabupaten Gowa. Penelitian ini menggunakan SPSS Versi 25 sebagai alat yang digunakan untuk menganalisis data statistik. Hasil penelitian ini menunjukkan bahwa adanya pengaruh positif dan signifikan sistem pengendalian internal terhadap kualitas laporan keuangan dengan nilai yaitu dengan signifikansi . Pengaruh komitmen terhadap kualitas laporan keuangan menunjukkan bahwa Nilai yaitu artinya variabel berpengaruh komitmen positif dan signifikan terhadap kualitas laporan keuangan. Adapun persamaan regresi linier berganda yang diperoleh pada penelitian ini adalah dimana 33,038 menunjukkan nilai konstanta, -0,394 menunjukkan nilai kofisien regresi variabel sistem pengendalian internal , dan 0,337 menunjukkan nilai kofisien regresi variabel komitmen organisasi .
Application Of PSAK No.14 In The Treatment Of Raw Material Inventory Accounting On PT Perkebunan Nusantara XIV Sri Ariyanti Arif; Amril Arifin; Asriani Hasan
International Journal of Economic Research and Financial Accounting Vol 2 No 1 (2023): IJERFA OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i1.57

Abstract

Agristiadi Sadeli, Y. N. (2018). Analisis Akuntansi Persediaan Dan Pengaruhnya Terhadap Laba Perusahaan Sesuai Dengan PSAK No 14 ( Studi Kasus Pada PT Putra Bintang Kharisma). Barchelino, R. (2016). Analisis Penerapan Psak No. 14 Terhadap Metode Pencatatan Dan Penilaian Persediaan Barang Dagangan Pada Pt. Surya Wenang Indah Manado. Analisis Penerapan PSAK… Jurnal EMBA, 837(1), 837–846. https://ejournal.unsrat.ac.id/index.php/emba/article/view/11812/11405 Concern, G., & Akuntansi, J. R. (2022). Analisis Penerapan Perlakuan Akuntansi Persediaan Sesuai Dengan Pernyataan Standar Akuntanis Keuangan Nomor 14 pada PT Megah Prima Supra Makmur Muhammad. Jurnal Riset Akuntansi, 17(3), 162–171. Cornelia Cindy Permata Dewi. (2022). Implementation of Accounting Recordings for Inventories of Merchantability Based on PSAK No.14 In the Online Store CUTIESTORE.CO. Sinomika Journal | Volume, 1(2), 145–152. https://publish.ojs-indonesia.com/index.php/SINOMIKA Emindy, I. (2018). Penerapan PSAK No 14 Dalam Perlakuan Akuntansi Persediaan Bahan Baku Pada PT. Perkebunan Nusantara IV Kebun Adolina (Issue 14). http://scholar.unand.ac.id/45707/ Hermanto, M., Sondakh, J. J., & Pangerapan, S. (2019). Analisis Perlakuan Akuntansi Atas Persediaan Pada Perum Bulog Divre Sulut dan Gorontalo. Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(1), 1131–1140. https://ejournal.unsrat.ac.id/index.php/emba/article/view/24010 Hery. (2017). Teori Akuntansi. PT. Grasindo. Karamoy, H., & Anwar, N. F. (2014). Analisis Penerapan Metode Pencatatan Dan Penilaian Terhadap Persediaan Barang Menurut Psak No.14 Pada Pt. Tirta Investama Dc Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(2), 1296–1305. Karundeng, A., Saerang, D., & Gamaliel, H. (2017). Analisis Perlakuan Akuntansi Atas Persediaan Barang Jadi Sesuai Dengan Psak No.14 Pada Pt.Fortuna Inti Alam. Going Concern : Jurnal Riset Akuntansi, 12(01), 20–28. https://doi.org/10.32400/gc.12.01.17133.2017 Lahu, E. P., Enggar, O. :, Lahu, P., & Sumarauw, J. S. B. (2017). Analisis Pengendalian Persediaan Bahan Baku Guna Meminimalkan Biaya Persediaan Pada Dunkin Donuts Manado. Analisis Pengendalian… 4175 Jurnal EMBA, 5(3), 4175–4184. http://kbbi.web.id/optimal. Palar, R., Pontoh, W., & Pinatik, S. (2020). Penerapan Psak No 14 Atas Persediaan Barang Dagang (Studi Kasus Pada Pt. Asia Tenggara Murni). Going Concern : Jurnal Riset Akuntansi, 15(1), 36. https://doi.org/10.32400/gc.15.1.27837.2020 Wullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco IndahWullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco Indah Manado. Going Concern : Jurna. Going Concern : Jurnal Riset Akuntansi, 11(1), 1–9. https://doi.org/10.32400/gc.11.1.10552.2016 Yusi Maesaroh, & Elvia Puspa Dewi. (2020). Analisis Akuntansi Persediaan Barang Dagang Berdasarkan PSAK 14 (Studi Kasus Pada PT XYZ-CTP 1). Jurnal Buana Akuntansi, 5(1), 1–14. https://doi.org/10.36805/akuntansi.v5i1.1016 ZUHRI, M. E. (2022). Penerapan PSAK No 14 Dalam Perlakuan Akuntansi Persediaan Bahan Baku Pada CV. Cendana Baru Engineering Medan. … Ekonomi, Sosial & …, 14. https://jurnalintelektiva.com/index.php/jurnal/article/view/688%0Ahttps://jurnalintelektiva.com/index.php/jurnal/article/download/688/520
Economic Value Added and Market Value Added Methods and Their Influence in Measuring the Financial Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange (BEI) Rezki Anggreni; Asriani Hasan; amir, Amir
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.71

Abstract

This research aims to determine Economic Value Added and Market Value Added and their influence in measuring the financial performance of food and beverage companies listed on the Indonesian Stock Exchange (BEI) in 2020-2022. This research uses quantitative methods, the samples in this research were taken from the Indonesian Stock Exchange (BEI) from 20 Food and Beverage Sector Companies. This research data was obtained using secondary data. The results of the research are from data processed using SPSS 26 statistical calculations. Based on the results of the SPSS 26 output partially, the results of the Economic Value Added research have a significant positive influence on the financial performance of the food and beverage sector listed on the Indonesia Stock Exchange (BEI) and Market Value Added also has an influential effect. Significant Positive Impact on the Financial Performance of the Food and Beverage Sector on the Indonesian Stock Exchange (BEI)
Analysis Of Appropriate Employment Benefits With Psak 24 On PT. Tri Starmandiri Muhammad Mursalim; Syamsuddin, Syamsuddin; Asriani Hasan
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.168

Abstract

This study aims to find out how the application of employee benefit accounting at PT. Tri Star Independent. Researchers took the object of research at PT. Tri Star Independent. The data analysis method used is qualitative analysis with a descriptive approach. This research data is obtained from primary and secondary data. Data collection techniques in the form of literature research and field research are direct interviews with the company, namely the head of the finance room. The results of research at PT. Tri Star Mandiri can be concluded that the benefits of employment at PT. Tri Star Mandiri can be categorized into four categories based on PSAK 24, namely short-term employee benefits, postemployment benefits, long-term benefits and severity pay for termination of employment contracts. Of the four employee benefits, only short-term employee benefits applied are in accordance with PSAK 24. While the other three employee benefits, namely post-employment benefits, long-term benefits, and severity pay, are only post-employment benefits for defined benefit programs applied and are in accordance with PSAK 24 while defined contribution programs are not applied and long-term employee benefits, severance has not been applied so it does not need to be adjusted to PSAK 24.
Comparative Analysis of Financial Performance of Conventional Banks and Islamic Banks Listed on the Indonesia Stock Exchange (BEI) Hasniar, Hasniar; Amir, Amir; Asriani Hasan
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.200

Abstract

This study aims to determine whether there are significant differences in the financial performance of Islamic banking and conventional banking listed on the Indonesia Stock Exchange (IDX) using five financial ratios, namely, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return on Asset (ROA), Operating Expenses Operating Income (BOPO), and Total Asset Turnover (TATO). The method used in this research is descriptive quantitative. The data analysis technique used is the Independent Sample T-test to see if there is a significant difference between the financial performance of Islamic banking and conventional banking. The results of this study indicate that there are significant differences in CAR and TATO ratios between Islamic banks and conventional banks. While in the ratio of NPL, ROA, and BOPO there is no significant difference between Islamic banks and conventional banks. When viewed based on the average value (mean), the financial performance based on BOPO conventional banks are better than Islamic banks. However, when viewed from the CAR, NPL, ROA, and TATO ratios, the financial performance of Islamic Banks is better than that of Conventional Banks.
The Effect Of Capital Structure On Profitability In The Registered Financial Services Industry On The Indonesian Stock Exchange (Bei) Nur Rahma; Asriani Hasan; Ismawati, Ismawati
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.209

Abstract

Capital structure is an important issue that companies must pay attention to because capital structure is expected to increase profitability, which is the goal of every company. This research aims to determine the effect of capital structure on profitability in financial services industry companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods with explanatory research. The sampling technique in this research is purposive sampling. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that capital structure as measured by the Debt to Asset Ratio (DAR) has a significant positive effect on profitability (Return On Assets) and the Debt to Equity Ratio (DER) has a significant negative effect on profitability (Return On Assets)
Portofolio Efisien Model Markowitz dengan Kendala Proporsi Aset Positif dan Target Return yang Ditentukan Nurwahidah; Hasan, Asriani; MA, Ratnah Kurniati
Journal of Mathematics, Computations and Statistics Vol. 6 No. 1 (2023): Volume 06 Nomor 01 (April 2023)
Publisher : Jurusan Matematika FMIPA UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Rational investors tend to diversify their asset for reducing investment risk. Markowitz portfoliomodel can be an investment strategy to minimize risk and maximize return of investment. This studyestablishes the Markowitz model portfolio with positive asset weight constraints and determined targetreturns. Quadratic programming is an approach used to determine the proportion of each stock in theportfolio. Therefore, 5 efficient portfolios with less risk level than individual stocks are obtained. Theresults of the performance measurement stated that the portfolio with asset centered proportion on BYANhad the best performance. It is due to the high expected returns and low level of risk measurement.
Co-Authors Abdulah, Andreas Junaedi Abidin, Nurwahidah Akram, Al Alvioni Bani Amir Amir Amir Amir Amril Arifin Andi Risfan Rizaldi Andi Risfan Rizaldi Anugrawati, Sri Dewi Arsal, Muryani Asmaul Husna Baso Madiong Basri Oner Dewi Puspita Faidhul Adzim Farman, Safril Hasniar Hasniar, Hasniar Herlin Saputri, A. Febri Wulandari Hikmah Hikmah Idrawahyuni Ismawati Ismawati Kurniati, Ratnah Linda Arisanty Razak Linda Arisanty Razak Mira Mira Muh Nur Zhafran Muh. Rum Muhammad Mursalim Muryani Arsal Nur Fitri Amaliah Nur Rahma Nurhidayah Nurhidayah Nurmia Nurwahidah NURWAHIDAH NURWAHIDAH Nurwahidah Nurwahidah Ramly, Ramly Randi Randi Randi, Randi Rezki Anggreni Risda Wilda Risfan Rizaldi, Andi Rizaldi, Andi Risfan Romadhoni, Buyung Sabaria Suyuti Sahrullah Sahrullah, SE.,M.Ak Sakia Putri Samsul Salmawati Salmawati Samita, Samita Sitti Sulaeha Sri Ariyanti Arif Sri Nengsi Eka St Nur Chairunnisa F Sulistiyanti, Rini Syamsuddin Syamsuddin Utami, Arli Magfirah