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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Eduscience (JES) Jurnal Aktiva : Riset Akutansi dan Keuangan Jumat Informatika: Jurnal Pengabdian Masyarakat Juwara : Jurnal Wawasan dan Aksara ProBisnis : Jurnal Manajemen Economic Reviews Journal Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Ad'ministrare Jurnal Pengabdian Masyarakat Nusantara Indonesian Journal Of Business And Entrepreneurship Research Seminar Nasional Hasil Penelitian LP2M UNM Fundamental and Applied Management Journal Indonesian Journal of Taxation and Accounting Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Indonesian Journal of Enterprise Architecture VISA: Journal of Vision and Ideas J-CEKI
Fajriani Azis
Universitas Negeri Makassar
Religion Arts Humanities Chemistry 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 Physics Public Health Social Sciences Other

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Dampak Implementasi Teknologi Informasi terhadap Efisiensi Biaya Pemasaran pada UMKM di Jawa Barat: Perspektif Akuntansi Manajemen Eva Desembrianita; Sunarni; Fauziah Nur Hutauruk; Fajriani Azis; Yusuf Iskandar
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 2 (2023): Juni 2023
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v5i2.185

Abstract

Studi penelitian ini menyelidiki dampak penerapan teknologi informasi (TI) terhadap efisiensi biaya pemasaran pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Jawa Barat, dari perspektif akuntansi manajemen. Tujuan dari penelitian ini adalah untuk menguji hubungan antara adopsi TI dan efisiensi biaya pemasaran, dengan mempertimbangkan faktor-faktor yang mempengaruhi implementasi TI. Metodologi penelitian dilakukan dengan mengumpulkan data dari sampel UMKM di Jawa Barat melalui kuesioner terstruktur. Data tersebut kemudian dianalisis dengan menggunakan statistik deskriptif, analisis reliabilitas, dan analisis regresi. Temuan dari penelitian ini menunjukkan adanya hubungan positif yang signifikan antara implementasi TI dan efisiensi biaya pemasaran di UMKM. Faktor-faktor yang mempengaruhi, seperti ukuran perusahaan, karakteristik industri, dan praktik akuntansi manajemen, juga memainkan peran penting dalam menentukan tingkat adopsi TI di UMKM. Hasil ini memiliki implikasi penting bagi pemilik dan manajer UMKM, serta pembuat kebijakan, untuk meningkatkan adopsi TI dan meningkatkan efisiensi biaya pemasaran di sektor UMKM.
The Effect of Gold Price on Profit Achievement at PT. Pegadaian (Persero) Maros Branch, South Sulawesi Rachmawaty Kadir; Andi Naila Quin Azisah Alisyahbana; Fajriani Azis
Fundamental and Applied Management Journal Vol. 1 No. 1 (2023): FAMJ, June 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i1.202305

Abstract

The purpose of this research is to determine the effect of gold prices on profit achievement at PT Pengadaian (Persero) Maros Branch, South Sulawesi. This type of research is quantitative in nature explanatory. The population is the financial statements, and the sample is the profit and loss of PT. Pegadaian Maros Branch during the period 2018 - 2022. The data analysis technique used is simple linear regression with the help of the SPSS program. The results showed that the price of gold had a positive and significant effect on the profit achievement of PT. Pegadaian (Persero) Maros Branch South Sulawesi. This means that the price of gold is able to make a significant contribution to the achievement of the profit of PT. Pegadaian (Persero) Maros Branch South Sulawesi. Given the gold price factor that greatly affects the achievement of profit, PT. Pegadaian Maros Branch Sul-Sel needs to pay attention to pricing activities that will be carried out so that consumers and potential consumers / buyers know and understand the ups and downs of gold prices in PT. Pegadaian Maros Branch so as to increase the achievement of future profits.
Pemberdayaan IRT Berbasis Mompreneurs Melalui Pembuatan Abon Ikan Bandeng Kemasan Siap Jual Andika Isma; Fajriani Azis; Andi Nailah Quin Azisah Alisyahbana; M Miftach Fakhri; Ilma Wulansari Hasdiansa; Sitti Hasbiah; Nurdin Nurdin
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 1 Issue No. 1: Juli 2023
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/kreativa.v1i1.20233

Abstract

Kegiatan pengabdian kepada masyarakat ini melibatkan penggunaan Ikan Bandeng yang dijadikan Abon siap jual sebagai peluang usaha alternatif bagi ibu rumah tangga. Sebanyak 20 peserta dari Ibu Rumah Tangga (IRT) Desa Sokkolia, Kecamatan Bontomarannu, Kabupaten Gowa mengikuti pelatihan ini. Tujuan dari pengabdian ini adalah memperkenalkan penggunaan Ikan Bandeng yang diolah menjadi Abon siap jual, meningkatkan partisipasi masyarakat dalam mendukung program ketahanan keluarga, merangsang kreativitas masyarakat dalam menghasilkan produk yang berguna, serta memberikan alternatif peluang usaha bagi ibu rumah tangga. Kegiatan pengabdian dilaksanakan di Desa Sokkolia, Kecamatan Bontomarannu, Kabupaten Gowa, melalui demonstrasi praktis yang melibatkan ibu rumah tangga sebagai pihak yang terlibat. Metode yang digunakan dalam kegiatan ini adalah Metode Training of Trainer (TOT), di mana materi disampaikan melalui ceramah dan dilanjutkan dengan praktek langsung oleh peserta. Hasil dari kegiatan pengabdian ini berupa pelatihan bagi ibu rumah tangga Desa Sokkolia, Kecamatan Bontomarannu, Kabupaten Gowa, yang diikuti dengan antusiasme hingga akhir acara, serta memberikan motivasi kepada mereka untuk membuat dan memproduksi sendiri.
Stepping Toward Business Excellence: Building an Integrated and Efficient Enterprise Architecture System Andi Naila Quin Azisah Alisyahbana; Fajriani Azis; Muhammad Faris Fardhani; Muhammad Ikhwan Rauf; Andika Isma
Indonesian Journal of Enterprise Architecture Vol. 1 No. 1 (2023): IJEA, Agustus 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijea.v1i1.0231

Abstract

In today's digital era, businesses face increasingly complex challenges. To achieve business excellence, organizations need to build integrated and efficient systems. Enterprise architecture (EA) is a comprehensive approach to designing and managing information technology and business structures in organizations. This journal aims to investigate the importance of building an integrated and efficient EA in achieving business excellence. We use a research methodology approach to analyze case studies and results related to EA implementation in several organizations. Our findings show that an integrated and efficient EA can provide benefits such as improved operational efficiency, cost savings, increased flexibility, and better decision-making. In this journal, we describe the methods used in building EAs, the results of EA implementation in organizations, and a discussion of the implications and resulting benefits. We conclude that building an integrated and efficient EA is an important step for organizations that want to achieve business excellence. An integrated and efficient EA in achieving business excellence. An integrated EA involves a comprehensive planning and design process, integration of systems and applications, effective data and information management, and necessary organizational changes. An integrated and efficient EA implementation can provide a number of benefits to an organization, including improved operational efficiency, reduced costs, increased visibility and accessibility of information, and better decision-making. However, the challenges and complexities associated with EA implementation need to be addressed through a holistic approach, stakeholder engagement, effective communication, and proactive change management.
Analysis of 21st Century Entrepreneurship Skills from the Perspective of Entrepreneurial Education and Training Rachmawaty Kadir; Andi Naila Quin Azisah Alisyahbana; Fajriani Azis
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 3 (2023): Vol. 1, No. 3, September 2023: Indonesian Journal of Business and Entrepreneurs
Publisher : Departement of Business and Entrepreneurship Faculty of Economics and Business Universitas Negeri Makassar

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

Abstract

This study aims to describe the implementation of entrepreneurship education and training at the Young Entrepereneur School South Sulawesi (YESS) and to find out whether entrepreneurship education and training at YESS in the South Sulawesi Cooperatives and SMEs Office is in accordance with the desired skills in the 21st century. The data collection techniques used in this study were interviews, observation and documentation. The data analysis method used was descriptive qualitative analysis with an interactive analysis model from Miles and Huberman. The results showed that the implementation of YESS is structured and programmed. Learning for 3 months each with teaching materials tailored to the important points of learning each month. The suitability of YESS with the desired skills in the 21st century can be said to be appropriate. With a learning concept of 20% theory and 80% practice, it is able to provide knowledge and provision of communication skills, work together, think critically and solutively as well as create and innovate to students. Although the effects of learning have not been able to be fully felt, this is an investment to be better and more competent in the future.
Mompreneurs Potential: An Analysis of Housewives' Entrepreneurial Interest Alfiana Alfiana; Fajriani Azis; Andi Anggi Kemalasari; Nuraisyiah Nuraisyiah
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 3 (2023): Vol. 1, No. 3, September 2023: Indonesian Journal of Business and Entrepreneurs
Publisher : Departement of Business and Entrepreneurship Faculty of Economics and Business Universitas Negeri Makassar

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

Abstract

This study aims to determine whether there is an interest in entrepreneurship in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. The research method used is descriptive qualitative research, how to collect data, namely through observation, interviews, and documentation of the object of research so as to explore more deeply about the analysis of entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. As objects in this study are some housewives who have a business or do not have a business. The results obtained from this study stated that most housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency do not have an interest in entrepreneurship so that the government needs to play a role in overcoming this problem. Entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency actually has enormous potential for mompreneurs development, but it is not easy because there are internal factors and external factors that become obstacles from housewives themselves to develop themselves into mompreneurs. However, to foster interest in entrepreneurship, the way that can be done is by trying to dig up information from various sources related to the business world that is run, especially in recognizing the potential of mompreneurs.
Analysis of the Effect Current Ratio on Return on Assets at PT Astra Otoparts TBK. Ikhyanuddin; Fatma Sarie; Andi Aris Mattunruang; Eva Yuniarti Utami; Fajriani Azis
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): FAMJ, December 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i2.202308

Abstract

This study makes an important contribution in understanding the relationship between current ratio and return on assets at PT Astra Otoparts Tbk. Through the use of a simple linear regression test on financial statement data for the period 2015-2022, this study intends to explain the extent to which the current ratio affects the company's return on assets. Current ratio, as the independent variable, is used as an indicator of the company's ability to meet its short-term obligations, while return on assets, as the dependent variable, reflects the company's level of profitability. The results show that, although the current ratio has a positive influence on return on assets, the influence is not statistically significant. In other words, the increase in current ratio does not contribute significantly to the increase in return on assets at PT Astra Otoparts Tbk. The findings can provide valuable insights for company management in designing financial strategies, especially in terms of managing short-term assets and liabilities. In the context of the automotive and spare parts industry in Indonesia, where PT Astra Otoparts Tbk operates, an in-depth understanding of the factors that influence return on assets is crucial. The results of this study can serve as a basis for similar companies to evaluate and improve their financial performance, optimize asset allocation, and manage short-term liabilities more effectively. Further research and the integration of other factors in financial analysis can help shape a more holistic and sustainable business strategy amidst changing market dynamics.
Pengaruh Current Ratio, Debt Equty Ratio, dan Return On Assets terhadap Price Book Value pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Rezi safutri; Samirah Dunakhir; Fajriani Azis
VISA: Journal of Vision and Ideas Vol. 4 No. 1 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.1949

Abstract

This research aims: (1) To analyze the influence of Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) simultaneously on Price Book Value (PBV) in coal companies listed on the IDX, ( 2) To analyze the Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) partially on Price Book Value (PBV) in coal companies listed on the IDX, (3) To analyze which variables which has the most dominant influence on the Price Book Value (PBV) of coal companies listed on the IDX. The variables in this research are (1) Current Ratio, (2) Debt Equty Ratio, (3) Return On Assets, and (4) Price Book Value. The population of this research is all 42 coal companies listed on the Indonesia Stock Exchange. Meanwhile, the samples in the research: (1) Coal companies listed on the Indonesia Stock Exchange from 2020-2022, (2) Coal companies that published financial reports during the 2020-2022 period, (3) Manufacturing companies that have a positive company value of 2020-2022. Data collection is carried out using documentation. Data analysis was carried out using classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this research show that the Curret Ratio has a significant effect on Price book value with a sig value of 0.318, the Debt Equty Ratio has a significant effect on price book value with a sig value of 0.009, and Return On Assets has a significant effect on price book value with a sig value of 0.038 and has a significant effect on price book value. simultaneously with a sig value of 0.023.
Analisis Sistem Informasi Akuntansi Penerimaan Kas dan Pengeluaran Kas pada PT Amaly Mitra Abadi Sulawesi di Kota Makassar Fitri Udianisa; Samsinar Anwar; Fajriani Azis
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.214

Abstract

This research aims to determine the application of the cash receipts and cash disbursements accounting information system of PT Amaly Mitra Abadi Sulawesiand to determine the problems in the implementation of the cash receipts and cashdisbursements accounting information system. This type of research is descriptive qualitative research. The type of data used in this research is qualitative data with data collection techniques carried out using documentation and interviews. The results of this research indicate that the implementation of the cash receipts and cash disbursements accounting information system carried out by PT Amaly Mitra Abadi Sulawesi has been implemented effectively. Problems in the implementationof the accounting information system for cash receipts and cash disbursements at PT Amaly Mitra Abadi Sulawesi, there is no clarity regarding the division of tasksbetween the marketing and operational departments.
THE INFLUENCE OF STUDENTS' PERCEPTIONS OF TEACHERS' SOCIAL STATUS ON THE INTEREST IN BECOMING ACCOUNTING TEACHERS Fardini Idris; Sahade Sahade; Fajriani Azis
JURNAL EDUSCIENCE Vol 11, No 1 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, India, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i1.5256

Abstract

The purpose of this research is to find out how students' perceptions of teachers' social status influence their interest in becoming an Accounting teacher, Faculty of Economics, Makassar State University. In this study, two independent variables were used, students' perceptions of teachers' social status (X) and interest in becoming an accounting teacher (Y). There were 311 participants from the Accounting Education Study Program, Faculty of Economics, Makassar State University for the 2018-2020 academic year. This research used a sample of 76 students taken through Proportionate Stratified Random Sampling. Questionnaires and written notes were used for data collection. Descriptive percentage analysis, instrument testing, and hypothesis testing were used to test the data. Based on the results of the descriptive analysis, student perceptions of teacher social status and interest in becoming an accounting teacher were included in the good category, with a percentage of student perceptions about teacher social status of 80%, and 76.8% for interest in becoming a teacher. From the results of the linear regression analysis, it was obtained that the equation model Y' = 22.952 + 0.483, which means that for every additional unit of teacher's social status value, the interest in becoming an accounting teacher increases by 0.483 units. Linear regression analysis yielded a model equation Y' = 22.952 + 0.483 which indicates that the higher the social status of a teacher, the higher the desire for a career in accounting education. Analysis of the coefficient of determination (r2) produces a value of 0.289 which indicates that students' impressions of the teacher's socio-economic position have an influence of 28.9% on their decision to pursue a career in accounting education, while the remaining 71.1% is influenced by other factors. The t-test analysis produces a significance value of 0.000 <0.05 which indicates that the student's perception of the teacher's social status variable has a significant effect on the interest in becoming an accounting.Keywords: Student Perceptions; Teacher's Social Status; Accounting Teacher
Co-Authors Abdurrahman Abdurrahman Agus Syam Alfiana Andi Anggi Kemalasari Andi Aris Mattunruang Andi Fatimah Aisyah M. Noor Andi Naila Quin Azisah Aliasyahbana Andi Nailah Quin Azisah Alisyahbana Andika Isma Arifin Manggau, Arifin Dewi Angela Kusuma Fortuna Dunakhir, Samirah Engryarto Abriawan Eva Desembrianita Eva Yuniarti Utami Fadhilah Diwani Azzahra Nawir Fajar Arwadi Fardini Idris Fatma Sarie Fauziah Nur Hutauruk Febriyanti Gian Matthew Fitri Udianisa Ikhyanuddin Ilma Wulansari Hasdiansa M. Miftach Fakhri M. Ridwan Tikollah M. Wahyu Ramadani Tanrajelling Marsella Marsella Muh Azis Muh. Azis Muh. Isnain Abd. Wafi Muhammad Alfa Sikar Muhammad Azis Muhammad Faris Fardhani Muhammad Hasan Muhammad Ikhwan Rauf Muhammad Jufri Muhammad Rakib Nur Arisah Nur Huzaemah Nur Rahmah Sari Nuraisyiah Nuraisyiah Nurdin Rachmawaty Kadir Rahmania Rahmania Rania Aisyah Putri Rezi safutri Ria Ria Rini Cahyani Ramli Ririn Angriani Sahade Sakinah Azzahrah Samsinar Anwar Siti Maisyarah Syahar Sitti Hajerah Hasyim Sitti Hasbiah Sitti Humaerah Sri Wahyuni Sudarmi Sudarmi Sunarni Sunarni Vaneza Zefanya Yusriatia Yusriatia Yusuf Iskandar