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All Journal Jurnal Riset Akuntansi Terpadu BJRA (Bongaya Journal of Research in Accounting) MABIS: Manajemen dan Bisnis eBA Journal: Journal Economic, Bussines and Accounting Didaktik : Jurnal Ilmiah PGSD STKIP Subang Nobel Management Review Jurnal Impresi Indonesia Al-Buhuts (e-journal) International Journal of Humanities Education and Social Sciences Economos : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Advances in Management & Financial Reporting Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis JER Atestasi : Jurnal Ilmiah Akuntansi
wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation Wahyuni Wahyuni
Advances in Management & Financial Reporting Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i1.42

Abstract

This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type.
Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance? Wahyuni Wahyuni; Muhammad Adil; Nurul Fuada; Khadijah Darwin; Amran Amran
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.4

Abstract

This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.
Pengaruh Suku Bunga Deposito Terhadap Perkembangan Dana Deposito Wahyuni Wahyuni
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 1 (2023): January - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i1.60

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh tingkat suku bunga deposito terhadap perkembangan dana deposito pada Bank Mandiri Tbk. Penelitian dan pengumpulan data dilakukan pada perusahaan Kantor Cabang Pusat Bank Mandiri, Tbk. Makassar, Sulawesi Selatan, serta melalui media internet dengan menggunakan situs-situs www.bi.go.id, www.e-bursa.com, www.idx.co.id, PIPM Makassar dan situs lain yang mendukung penelitian. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan PT. Bank Mandiri (Persero) Tbk. periode 2010-2017 yang diperoleh dari website PT. Bank Mandiri (Persero) Tbk. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Dan selanjutnya data dianalisis menggunakan analisis regresi linear sederhana, uji koefisien determninasi dan uji parsial (uji t), yang diolah pada program SPSS. Hasil penelitian ini menunjukkan bahwa terdapatnya hubungan yang positif dan signifikan antara tingkat suku bunga deposito dengan perkembangan dana deposio pada Bank Mandiri Tbk. Bersarnya pengaruh suku bunga deposito adalah 20,672 terhadap perkembangan dana deposito tersebut
Effect of Security and Confidentiality and Readiness of Information Technology on the Use of E-Filing Muhammad Adil; Endang Winarsih; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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

Abstract

This study aims to examine and analyze the effect of security and confidentiality and information technology readiness on the use of e-filing. This study involved 100 respondents from 35,698 registered taxpayers and was calculated using the Slovin formula. Determination of the sample using the purposive sampling technique. The data in this study were collected by distributing questionnaires to respondents. After the data is collected, then data analysis is carried out using descriptive statistical analysis methods, instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and linearity test), and hypothesis testing (linear regression equation test). Coefficient of determination test, and t statistic test). Based on the research results, Security and Confidentiality has a positive and significant influence on the e-filing system, which means that the higher the security and confidentiality, the higher the use of e-filing. Also, Information Technology Readiness has a positive and significant influence on the use of the e-filing system, which indicates that the higher the perception of Information technology readiness in accessing the e-filing system, the higher the use of e-filing. The inappropriate distribution of questionnaires and the number of samples that are still lacking are limitations in this study. Future researchers are expected to carry out research at the right time and increase and expand the number of samples. In addition, the use of the interview method to respondents can maximize critical answers to the research results.
Management Accounting Practices and Performance of Micro, Small and Medium Enterprises in Makassar City Nurhidayah; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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

Abstract

The purpose of this study is to determine the effect of management accounting practices on the performance of micro, small, and medium-sized enterprises (MSMEs) in Makassar City. This study used a survey method, in which information is gathered from respondents. Quantitative variables were explored, and the data collection technique incorporated a perceptual approach in the form of a questionnaire to ease measurement. The data were gathered through the use of questionnaires sent to randomly selected respondents. This study was conducted at Makassar City's MSMEs. After obtaining the data, multiple regression analysis was used to conduct the analysis and hypothesis testing, and the results were empirical findings. The study's findings indicated that management accounting procedures based on a budgeting system approach had a statistically significant effect on the performance of MSMEs at the 5% level. Simultaneously, the cost system approach and performance assessment system have a 10% effect on the performance of MSMEs. This research demonstrates that sound management accounting methods can significantly boost the performance of MSMEs, particularly in Makassar City. This finding is consistent with the contingency theory, which states that a corporation requires the appropriate strategy to increase corporate/business performance. Among the appropriate strategies is the implementation of sound management accounting processes.
Foreign and domestic ownership as the mediator Between investment strategy and company performance Ismail Badollahi; Idil Rakhmat Susanto; Nurhidayah Nurhidayah; Wahyuni Wahyuni
Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i2.569

Abstract

The study aims to examine the moderating effect of the ownership structure on the relationship strategi investasi and the comprehensive firm performance in ASEAN. Using data from financial reports and sustainability report. Samples are 34 nonfinancial companies in ASEAN 2007 until 2019. The sample testing method is unbalanced panel data regression to test hypothesis. Th results shows Foreign and domestic ownership moderate the relationship between strategi investasi and productivity and kinerja keuangan. This research also proves that foreign and domestic ownership cannot form the relationship between strategi investasi and kinerja lingkungan. This study gives additional evidence as confirmation of the theory of Industrial Organization about the implementation of the corporate strategy is influenced by external factors, namely the role of foreign ownership in improving corporate performance. This study gives new insight to the company about the importance of considering the strategi investasi based R&D and the role of foreign and domestic ownership to increase productivity, kinerja keuangan and kinerja lingkungan.
Deteksi Kecurangan Laporan Keuangan Oleh Kantor Akuntan Publik Wahyuni Wahyuni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v2i1.276

Abstract

Penelitian ini bertujuan untuk menganalisis deteksi kecurangan laporan keuangan oleh kantor akuntan public (KAP) di kota Makassar. Penelitian dilakukan pada Kantor Akuntan Public (KAP) di Kota Makassar yang terdiri atas 7 Kantor Akuntan Publik, 25 orang auditor. Metode pengujian/analisis data dengan menggunakan deskriptif kualitatif. Berdasarkan analisis data yang diperolehdari informan, dapat diketahui bahwa kecurangan yang dilakukan oleh pihak klien bisa timbul karena lemahnya pengendalian internal perusahaan, tekanan pemimpin terhadap pihak manajemen dalam penyajian laporan keuangan, kurangnya pihak manajemen dalam mengetahui metode atau aturan dalam menyusun laporan keuangan atau disebut kurangnya pemahaman dalam menilai arti materialitas, dan akibatnya mereka akan tidak konsisten dalam penyajian laporan keuangan sehingga akan memicu terjadinya kecurangan dalam penyajian laporan keuangan.
MAMPU MENJELASKAN PENGERTIAN SUPERVISI PENDIDIKAN, TUJUAN UMUM, DAN KHUSUS SUPERVISI PENDIDIKAN Takdirmin; Nurul Safitri; Nur Azizah; Wahyuni; Putri
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 01 Maret 2026 Produce
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.11478

Abstract

Educational administration and educational supervision are two essential aspects of educational management that play a significant role in improving the effectiveness and efficiency of achieving educational goals. Educational administration encompasses various management functions, including planning, organizing, directing, coordinating, supervising, and financing, which are carried out systematically to optimize the utilization of educational resources. Meanwhile, educational supervision functions as a form of professional development aimed at improving the performance quality of teachers and educational personnel in the learning process. This study aims to examine the concepts of educational administration and educational supervision as well as their roles in enhancing the quality of school management and teaching–learning processes. The method employed is a descriptive qualitative approach through a literature review by analyzing relevant books and scholarly journals. The findings indicate that effective educational administration and collaborative, continuous educational supervision can enhance teacher professionalism, learning effectiveness, and the creation of a conducive school environment. Therefore, the integration of educational administration and supervision is an important factor in supporting students’ academic and non-academic success
Pengaruh Pembelajaran Akuntansi Keuangan dan Kemampuan Akademis terhadap Perilaku Hedonis Mahasiswa dalam Mengelola Keuangan Wahyuni Wahyuni; Nerinza Nerinza; Rini Sulistiyanti
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4783

Abstract

This research aims to determine the effect of learning Financial Accounting and academic abilities on students' hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1)  Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances.
The Impact of Social and Ecological Accounting in Forest Management Nia Nafilah Andani; Wahyuni Wahyuni; Nilawati Nilawati; Isnaini Ridwan
Jurnal Impresi Indonesia Vol. 3 No. 7 (2024): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v3i7.5238

Abstract

This study examines the impact of social and ecological accounting in forest management, given the importance of management practices that consider not only economic aspects but also social and environmental sustainability. The research used qualitative methods with a case study approach and literature review. Data was collected through direct observation, interviews with stakeholders, and analysis of documents such as sustainability reports and forest management policies. The results show that the integration of social and ecological accounting in forest management policies can improve transparency, accountability and sustainability of forest management. This practice helps in identifying social and environmental impacts more comprehensively. The findings confirm the importance of implementing social and ecological accounting to create more environmentally responsible policies and forest communities. This research also shows that the involvement of local communities in forest management can improve the effectiveness of forest management and conservation. This research makes an important contribution to the development of sustainable forest management strategies by emphasizing the importance of social and ecological dimensions in forest management accounting.
Co-Authors Abdul Khaliq Amiruddin Amran Amran Andi Ainal Yaqin Marala Andi Rustam Aqil Fahmi Asbi Amin Basri Basir Dewi Mahmuda Endang Winarsih Erwin Mirsandi Idil Rakhmat Susanto Idrawahyuni Idrawahyuni Indriana Ismail Badollahi Ismawati Ismawati Isnaini Ridwan Khadijah Darwin Linda Arisanty Razak Mahfiza Mahfiza Muhammad Adil Nadhirah Nagu Nadila. S Nerinza Nerinza Nia Nafilah Andani Nilawati Nilawati Nur Azizah Nurhidayah Nurhidayah Nurul Fuada Nurul Izmi Muhajir Nurul Safitri Putri Rini Sulistiyanti SATRIYAS ILYAS Takdirmin Takdirmin