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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.
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.
Perspektif Tradisi Islam terhadap Konsep Pajak Fajriani Azis; Siti Maisyarah Syahar; Dewi Angela Kusuma Fortuna; Sitti Humaerah; Fadhilah Diwani Azzahra Nawir
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.248

Abstract

Dikebanyakan negara, pajak merupakan salah satu devisa utama dalam menunjang keberhasilan pembangunan nasional sehingga menjadi pemungutan yang memiliki konsekuensi logis dalam hidup bermasyarakat, berbangsa dan bernegara sebagai pencerminan suatu keadilan untuk kesejahteraan. Pajak tersebut dibebankan kepada setiap warga negara yang memiliki kewajiban membayar pajak. Memasuki abad XXI ini, umat Islam dihadapkan pada harapan-harapan historis, sekaligus tantangan yang cukup besar khususnya berkenaan dengan sistem ekonomi. Dalam ajaran Islam terdapat kelompok orang yang berkewajiban mengeluarkan sebagian kecil hartanya sebagai zakat. Dinamakan zakat karena di dalamnya terkandung harapan untuk memperoleh berkah, membersihkan jiwa, dan memupuknya dengan berbagai kebajikan. Zakat dan pajak adalah dua kewajiban sekaligus terhadap agama dan negara. Zakat dan pajak adalah dua kewajiban yang sama-sama wajib atas diri kaum Muslimin.
Analisis Pemahaman Masyarakat Mengenai Konsep Perpajakan Terhadap Kesadaran Wajib Pajak dalam Membayar Pajak Berdasarkan Syariat Islam Fajriani Azis; Andi Fatimah Aisyah M. Noor; Ririn Angriani; Engryarto Abriawan
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.247

Abstract

Jumlah wajib pajak dari tahun ke tahun semakin bertambah tetapi jumlah penerimaan pajak di Indonesia dari tahun ke tahun semakin berkurang. Kendala tersebut disebabkan oleh kurangnya pemahaman dan kesadaran wajib pajak terhadap pentingnya dalam membayar pajak. Penelitian ini betujuan untuk memberikan pemahaman kepada masyarakat mengenai konsep perpajakan terhadap minat wajib pajak dalam membayar pajak berdasarkan sayariat islam di Indonesia dengan menggunakan variabel bebas yang juga pernah digunakan dalam penelitian sebelumnya seperti memberikan pengetahuan serta pemahaman terhadap wajib pajak mengenai konsep serta peraturan perpajakan di Indonesia dan sesuai syariat islam serta kesadaran wajib pajak dalam membayar pajak. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Populasi dari penelitian ini adalah para wajib pajak diseluruh Indonesia. Berdasarkan data dari Redaksi DDTCNews selasa tanggal 29 juni 2021, tercatat sebanyak 49,82 juta wajib pajak yang terdaftar. Pengambilan sampel ini dilakukan dengan menggunakan pendekatan kajian pustaka. Teknik pengambilan sampel jenis ini umumnya dilakukan dengan penelitian tehadap beberapa tulisan atau buku mengenai konsep perpajakan di Indonesia dan berdasarkan syariat islam. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa kesadaran wajib pajak dalam membayar pajak dan pemberian pengetahuan serta pemahaman terhadap wajib pajak mengenai konsep serta peraturan perpajakan menurut syariat islam memiliki pengaruh positif yang signifikan terhadap kepatuhan wajib pajak apabila dilakukan dengan tegas.
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, August 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.
Implementation of TOGAF ADM in Designing Enterprise Architecture for Netflix Company Andi Naila Quin Azisah Alisyahbana; Fajriani Azis; Rini Cahyani Ramli; Febriyanti Gian Matthew; Vaneza Zefanya
Indonesian Journal of Enterprise Architecture Vol. 1 No. 2 (2024): IJEA, February 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijea.v1i2.0237

Abstract

Netflix is a digital media streaming service provider, where business Mainly, it is a subscription streaming service that provides films and television programs, including several programs created by Netflix itself. In building a good business process and implementing the running of a system, it takes a business architecture design, using a framework architecture to minimize errors that will occur in creating a framework. EA design is needed by the Netflix company in order to help and increase efficiency regarding enterprise architecture to improve company performance and even help companies to plan and manage system changes for the company. In designing this Enterprise Architecture, a method is used, namely TOGAF ADM which consists of 10 phases. But this research is limited to 4 phases, namely, Preliminary phase, Vision architecture, Business architecture and Information system architecture.
Analisis Faktor yang Mempengaruhi Minat Belajar Siswa Kelas XI Akuntansi SMK Negeri 1 Makassar Yusriatia Yusriatia; Sitti Hajerah Hasyim; Fajriani Azis
Juwara: Jurnal Wawasan dan Aksara Vol. 4 No. 2 (2024)
Publisher : Yayasan Pendidikan dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/juwara.v4i2.157

Abstract

This study aims to analyze the factors influencing students' interest in learning in Class XI of the Accounting Expertise Program at SMK Negeri 1 Makassar. The study population consists of 144 students, with a sample of 60 students selected using the Proportionate Stratified Random Sampling technique. Data were collected through questionnaires and analyzed using factor analysis with SPSS version 25.0.The research results indicate that the first factor, with an eigenvalue of 4.878, consists of the variables health and fitness conditions, intelligence, student interest, school, and study time. The second factor, with a value of 1.701, includes attitude, family, subject matter, and home conditions. The third factor, with a value of 1.569, comprises student talents, classmates, building, and location, while the fourth factor, with a value of 1.267, includes motivation and society.The most important factor influencing students' interest in learning is student interest, with a value of 0.880. This shows that students' special attention to subjects serves as a strong incentive for active involvement in the learning process.
Pengaruh Hasil Belajar Siswa Terhadap Kinerja Prakerin Siswa Jurusan Akuntansi Di SMK Negeri 1 Bulukumba M. Wahyu Ramadani Tanrajelling; M. Ridwan Tikollah; Fajriani Azis
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.v3i6.5258

Abstract

This study aims to analyze the effect of learning outcomes on the performance of Prakerin students majoring in accounting at SMK Negeri 1 Bulukumba. The population in this study was all accounting students of SMK Negeri 1 Bulukumba totaling 153 students, while the sample in this study was taken using porposive sampling techniques, the sample from this study was 55 people. The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive analysis, instrument tests and hypothesis tests using SPSS 27 for windows. The results of this study show that, Learning outcome variables have a positive and significant effect on the performance of Prakerin students majoring in accounting at SMK Negeri 1 Bulukumba.
Penerapan Model Pembelajaran Kooperarif Tipe Team Assisted Individualization (TAI) Terhadap Hasil Belajar Siswa Kelas XI IPS pada Mata Pelajaran Akuntansi di SMA Negeri 1 Sesenapadang Ria Ria; Sahade Sahade; Fajriani Azis
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7177

Abstract

Application of the Team Assisted Individualization (TAI) Type Cooperative Learning Model to the Learning Outcomes of Class XI IPS Students in Accounting Subjects at SMA Negeri 1 Sesenapadang. Supervised by Mr. Sahade, S.Pd., M.Pd and Mrs. Fajriani Azis, S.Pd., S.E., M.Si. This research is included in the type of Classroom Action Research (PTK). This research aims to determine the application of the Team Assisted Individualization (TAI) Type Cooperative Learning Model to the Learning Outcomes of Class XI IPS Students in Accounting Subjects at SMA Negeri 1 Sesenapadang. (X) and learning outcomes as the dependent variable (Y). The population in this study was 30 students of class The data collection techniques used are observation and tests. The data analysis technique used is descriptive percentage analysis. The results of this research show that, based on the results of descriptive analysis, there is an increase in students' cognitive, affective and psychomotor learning outcomes after the implementation of the team assisted individualization (TAI) type cooperative learning model.