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All Journal JURNAL MATEMATIKA STATISTIKA DAN KOMPUTASI Jurnal Administrasi Negara Iseedu: Journal of Islamic Educational Thoughts and Practices EQIEN - JURNAL EKONOMI DAN BISNIS Musamus AE Featuring Journal Klasikal: Journal of Education, Language Teaching and Science Journal of Economic, Public, and Accounting (JEPA) Jurnal Geocivic Jurnal Kajian Matematika dan Aplikasinya Brilliant International Journal of Management and Tourism (BIJMT) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis JURNAL TUNAS PENDIDIKAN Filogeni: Jurnal Mahasiswa Biologi Seminar Nasional Hasil Penelitian LP2M UNM MAT-EDUKASIA | Jurnal Pendidikan Matematika Jurnal Ekonomi, Manajemen, Akuntansi Brilliant International Journal of Management and Tourism
Hasmawati Hasmawati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Kinerja Keuangan Ditinjau Dari Aspek Rasio Likuiditas Dan Rentabilitas Modal PT. Pajjaiang Indah Makassar Mardiana Ibrahim; Muhtazib Muhtazib; Hasmawati Hasmawati
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 3 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v1i3.3020

Abstract

The purpose of this research is to determine the financial performance of PT. Pajjaiang Indah in terms of the ratio of liquidity and profitability of own capital in 2017-2019. The liquidity ratios used in this study are the current ratio, the quick ratio, and the cash ratio. And the profitability of own capital. The research method used is descriptive qualitative, and uses the type of secondary data which is data that has been processed in the form of financial reports sourced from PT. Pajjaiang Indah which consists of a profit and loss statement and balance sheet from 2017-2019. The results of the analysis of the financial performance of PT. Pajjaiang Indah Makassar, in terms of the liquidity ratio aspect from 2017-2019, using the Current Ratio calculation, the liquidity level shows an average of 1.82 times or 182% of the standard 2 times or 200%, this means the level of liquidity at PT . Pajjaiang Indah in terms of the Current Ratio (Current Ratio) is declared illiquid. Meanwhile, in terms of the Quick Ratio aspect, it shows an average of 1.69 times or 169% from the standard 1.5 times or 150%, this means that the liquidity level of PT. Pajjaiang Indah in terms of the Quick Ratio aspect is declared liquid. And viewed from the aspect of the Cash Ratio (Cash Ratio) shows an average of 0.24 times or 24% of the standard 1 time or 100%, this means the level of liquidity of PT. Pajjaiang Indah in terms of the Cash Ratio aspect is declared illiquid. From the description of the three aspects of the liquidity ratio, it can be concluded that the level of liquidity of PT. Pajjaiang Indah in 2017 – 2019 was low. From the results of the analysis of the profitability ratio of its own capital, PT. Pajjaiang Indah in 2017 - 2019 obtained an average calculation of 24% from the standard 40%, it can be concluded that the average level of profitability of PT. Pajjaiang Indah in 2017 – 2019 was low.
Pengaruh Perspektif Kontrol Perilaku, Literasi Kewirausahaan Terhadap Kesiapan Berwirausaha Mahasiswa Eko Nursalim; Redno Palupi; Meiri Sumantri; Hasmawati Hasmawati; Muchtar B
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3225

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh perspektif kontrol perilaku dan literasi kewirausahaan terhadap kesiapan berwirausaha mahasiswa. Melalui pendekatan kuantitatif, data dikumpulkan dari sampel mahasiswa Sekolah Tinggi Agama Islam Sangatta Kutai Timur yang yang memiliki bisnis. Hasil analisis regresi menunjukkan bahwa perspektif kontrol perilaku dan literasi kewirausahaan secara signifikan berkontribusi pada kesiapan berwirausaha mahasiswa baik pengujian secara parsial dan simultan. Perspektif kontrol perilaku, yang mencakup motivasi atau niat seseorang dalam memainkan peran penting untuk membentuk sikap positif terhadap risiko dan ketidakpastian, faktor kunci dalam dunia kewirausahaan. Selain itu, literasi kewirausahaan juga terbukti mempengaruhi kesiapan berwirausaha dengan meningkatkan pengetahuan praktis dan keterampilan bisnis mahasiswa. Temuan ini memberikan implikasi bagi institusi pendidikan tinggi untuk mengembangkan program yang mendorong pengembangan kontrol perilaku dan literasi kewirausahaan sebagai bagian integral dari kurikulum. Hal ini diharapkan dapat meningkatkan kesiapan berwirausaha mahasiswa, mendukung pertumbuhan ekonomi, dan menstimulasi inovasi di masyarakat.
THE FUNCTION OF ASSERTIVE SPEECH ACTS IN THE NOVEL CALABAI BY PEPI AL-BAYQUNIE Isnaeni Isnaeni; Mantasiah R.; Hasmawati Hasmawati
KLASIKAL : JOURNAL OF EDUCATION, LANGUAGE TEACHING AND SCIENCE Vol 7 No 1 (2025): Klasikal: Journal of Education, Language Teaching and Science
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52208/klasikal.v7i1.1305

Abstract

This research aims to analyze the function of assertive speech acts contained in the novel Calabai by Pepi Al-Bayqunie. Assertive speech act is a type of speech act that states something in accordance with reality, such as stating, informing, recommend, refuting, emphasizing, demanding, reporting, denying, disprove, hinting, boasting, complaining, and claiming. This study examines how the characters in the novel use assertive speech acts to express opinions, explain facts, and form social relations. The research is conducted by using pragmatic approach based on Searle's theory then the functions are mapped based on Leech's theory. The results show that the functions of assertive speech acts in this novel include cooperative functions, competitive functions, conflicting functions, and fun functions. These functions illustrate the social values and Bugis culture. Thus, the assertive speech acts in the novel Calabai not only function as a communication tool, but also as a means of conveying social criticism and strengthening identity.
Preparation Of Simple Financial Statements For MSME Using Microsoft Excel Accounting Application: A Case Study On The Mawar Ikat Weaving Group In Tawiri Negeri Hasmawati Hasmawati; Chrestiana Aponno; Septina Louisa Siahaya; Rendy Usmany
Brilliant International Journal Of Management And Tourism Vol. 3 No. 3 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i3.2214

Abstract

The Mawar Ikat Weaving Group in Tawiri village or negeri has not been able to record accounting or prepare financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (FAS MSMEs). This business has not implemented an automated accounting recording system yet and only uses paper. Besides, there is no human resources who understand accounting. Therefore, there is no financial reports according to FAS MSMEs. Financial reports are also recommended to be presented computerised, for example by using Microsoft Excel. Financial reports from Excel were chosen because they are neat, easy to read and understand, automatically calculated accurately, practical when there are changes, and cost-effective.The application of this standard is expected to help and facilitate the Mawar Ikat weaving business in preparing financial reports.This research is a type of action research aiming to improve the quality of a situation or problem by carrying out actions or interventions systematically planned and tested. Recording company transactions into journals and preparing financial reports involve several stages of the accounting process, namely Designing the List of Accounts, Recording Transactions in the Journal Posting to the Ledger, Preparation of the Balance Sheet, and Preparation of Financial Statements. The preparation of simple financial statements using the excel accounting application is a positive step for MSME players. Despite limited resources, a basic understanding of accounting and the ability to prepare financial statements will help MSMEs maintain the sustainability of their business and fulfil internal and external financial information needs.
Co-Authors Ade Romadhony Alam Tauhid Syukur Amir Kamal Amir Andi Daniah Pahrany Andriyono an Burhanuddin Burhanuddin CHRESTIANA APONNO Dahlia Eko Nursalim Hasim, Rustam Haspika Haspika Hidayati Rais Isnaeni Isnaeni Istiqomah Maman A. Majid Binfas Mantasiah R. Mardiana Ibrahim Meiri Sumantri Mirdawati Aufat Mivtahul Janna Mokhtar Yusuf Muchtar B Muddin Muddin Mufita Wahab Muhammad Aziz Pratama Muhtar Yusuf muhtazib, muhtazib Mumarak Muhammad Nur Naimah Aris Najmi Kamariah Nani I Rajaloa Nurdin Nurdin Redno Palupi Rendy Usmany Rusdi Hasan Septina Louisa Siahaya Somariah Fitriani Sri Astuti Ratnasari Manggu St. Aisyah Sijid St. Munieroh Fachrunnisa Syahril Muhammad Ujang Sumarwan Wahida Wahida