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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Musamus Accounting Journal Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JCA (Jurnal Cendekia Akuntansi) International Journal of Humanities Education and Social Sciences
Idrawahyuni Idrawahyuni
Universitas Muhammadiyah Makassar, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Interpretive Paradigm on Development of Science and Accounting Research Muhammad Adil; Nadhirah Nagu; Andi Rustam; Wahyuni; Idrawahyuni; Endang Winarsih
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.655 KB) | DOI: 10.55227/ijhess.v1i4.87

Abstract

This study aims to understand the reality of social life in depth by understanding its essential nature through the level of emotional experience or subjective experience. With different levels of understanding and human behavior as subjects, research with this paradigm is not looking for generalizations. The interpretive paradigm is considered to have a correlation relationship with problems in the study of accounting and social science so that it can be used as a scientific approach in accounting development. This type of research uses qualitative. The research approach uses a literature review with several sources from previous research. The results of this study indicate that the interpretive paradigm in the philosophy of science can help researchers to see further and deeply related to the reality of social life, so that they can determine whether the reality is just a symbol and the ideas that arise are a truth about the reality of the problem. With the latest information generated will provide the development of science that is getting closer to the truth about the science being studied. In addition, as a perspective in interpretive sociology approach is a solution in solving an accounting problem that has a relationship with social interaction where an in-depth study is carried out and can affect the development of accounting science.
Persepsi Mahasiswa Akuntansi Mengenai Akuntansi Syariah (Survey Perbedaan Persepsi Mahasiswa Berbagai Perguruan Tinggi di Makassar) Wa Ode Rayyani; Herdiana Herdiana; Idrawahyuni Idrawahyuni
YUME : Journal of Management Vol 5, No 1 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i1.1771

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat distingsi atau perbedaan persepsi mahasiswa akuntansi perguruan tinggi umum dan perguruan tinggi islam mengenai definisi, tujuan, karakteristik, prinsip, teori dan aktivitas bisnis akuntansi syariah. Penelitian ini menggunakan metode kuantitatif dan pengumpulan data menggunakan kuesioner yang ditujukan kepada mahasiswa akuntansi dari Universitas Muhammadiyah Makassar, Universitas Muslim Indonesia, Universitas Bosowa dan STIE Nobel dengan jumlah 100 responden. Dari hasil pengujian hipotesis yang telah dilakukan diperoleh hasil bahwa tidak terdapat perbedaan persepsi mahasiswa akuntansi perguruan tinggi umum dan perguruan tinggi islam mengenai definisi, tujuan, karakteristik, prinsip, teori dan aktivitas bisnis akuntansi syariah Kata Kunci: Akuntansi, Syariah, Persepsi, MahasiswaAbstractThe purpose of this research is to find out whether there are differences or differences in the perceptions of accounting students at public universities and Islamic universities regarding the definitions, objectives, characteristics, principles, theories and business activities of Islamic accounting. This study uses quantitative methods and data collection using a questionnaire addressed to accounting students from Muhammadiyah University of Makassar, Muslim University of Indonesia, Bosowa University and STIE Nobel with a total of 100 respondents. From the results of hypothesis testing that has been carried out, it is found that there is no difference in the perception of accounting students at public universities and Islamic universities regarding the definitions, objectives, characteristics, principles, theories and business activities of Islamic accounting. Keywords: Accounting, Syari’ah, Perception, Students
ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI (Studi Kasus Pada UD. Winda Kabupaten Gowa Provinsi Sulawesi Selatan) Idrawahyuni Idrawahyuni; Muhammad Adil; Muhammad Nasrun; Dedi Akbar Herianto
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i2.562

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui klasifikasi biaya produksi mebel pada UD Winda, untuk menganalisa pendekatan target costing agar dapat meningkatkan efisiensi biaya produksi mebel dan untuk membandingkan antara biaya standar dan target costing. Dari hasil analisis mengenai perhitungan standar biaya produksi dalam memproduksi mebel, terlihat bahwa standar biaya produksi untuk lemari 2 Pintu sebesar Rp. 971.620, untuk lemari 3 Pintu sebesar Rp. 1.209.119.  Berdasarkan hasil analisis perbandingan penerapan target costing dengan standar biaya produksi perusahaan mengenai pelaksanaan target costing jauh lebih efisien.Kata kunci: Target Costing, Sistem Pengendalian, Biaya ProduksiAbstractThis study aims to determine the classification of furniture production costs at UD Winda, to analyze the target costing approach in order to improve the efficiency of furniture production costs and to compare between standard costs and target costing. From the analysis of the calculation of the standard production costs in producing furniture, it can be seen that the standard production cost for a 2-door cabinet is Rp. 971,620, for a 3-door cupboard of Rp. 1,209,119. Based on the results of a comparative analysis of the implementation of target costing with the company's standard production costs regarding the implementation of target costing is much more efficient.Keywords: Target Costing, Control System, Production Cost
ANALISIS EFEKTIFITAS DAN PERTUMBUHAN PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA MAKASSAR Idrawahyuni Idrawahyuni
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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

Abstract

This study aims to determine the effectiveness and growth of local revenue at the Makassar City Regional Revenue Service. This type of research is descriptive quantitative. The population of this study is the financial statements of the Makassar City Regional Revenue Service. Samples were taken from the financial statements of the Makassar City Regional Revenue Service office in the last five years, from 2013 to 2017. The results of data analysis used the ratio of effectiveness and growth of local revenue, which showed that the two financial ratio analyzes were classified as effective.
IMPLEMENTASI ANGGARAN CSR PADA BANK SYARIAH Muhammad Adil; Idrawahyuni .; Muhammad Nur Abadi; Muhammad Nasrun
Jurnal Ilmiah Manajemen "E M O R" Vol 4, No 2 (2020): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v4i2.723

Abstract

This study aims to determine how much the budget and form of CSR implementation at Bank Syariah Mandiri for the community and the surrounding environment. This study uses a method with a descriptive approach. The case study method is an empirical inquiry that investigates phenomena in the context of real life, where the boundaries between phenomena and contexts are not clearly visible. Case studies are limited to quantitative evidence. The data used in this study are secondary data on the Budget Realization Report and CSR implementation in 2012-2015. The data is a documentation of the Annual Report on Budget Realization and the implementation of BSM Bank CSR 2012-2015. The analysis technique used in this research is quantitative descriptive method. Descriptive refers to the transformation of raw data into a form that will make it easier for readers to understand and interpret the meaning of the data or numbers displayed. The steps taken in analyzing this data include: 1. Calculating the implementation of Bank Syariah Mandiri's 2012-2015 CSR budget by distributing a maximum of 2% of profit after tax. 2. calculate the ratio of realization of BSM's CSR budget since 2012-2015. 3. Describe the data from the calculation of the budget implementation ratio.From this research, it is found that the Bank distributes zakat funds for companies, employees, customers, and the general public to those who are entitled by synergizing with LAZNAS BSM through an efficient and beneficial program for the community. This CSR activity will provide added value and positive value to society both as customers and the general public. In another position, the Bank's Corporate Image will get better so that this will increase public confidence in the existence of BSM and also all of the Bank's business products.
Efek Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Terhadap Pencatatan Keuangan Gadde-Gadde Di Kelurahan Paccinongang-Gowa Wa Ode Rayyani; Mohamad Ilham; Idrawahyuni Idrawahyuni
Musamus Accounting Journal Vol 2 No 1 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v2i1.2722

Abstract

Penelitian ini dilatar belakangi oleh realitas gadde-gadde yang ada di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa yang tumbuh cukup pesat tiap tahunnya. Penyebab berkembangnya gadde-gadde di kelurahan ini salah satunya karena Kelurahan Paccinongan tidak [belum] terkena tsunami minimarket seperti yang melanda pa’gadde-gadde di Kota Makassar. Perkembangan gadde-gadde ini tentunya perlu dibarengi dengan perkembangan pengetahuan dan kemampuan mengelola usaha, khususnya kemampuan mengelola keuangan usaha. Dalam kenyataannya, pencatatan keuangan pa’gadde-gadde hampir tidak dilakukan karena kurangnya pemahaman, dan juga merasa tidak memerlukan informasi yang dihasilkan oleh catatan transaksi keuangan tersebut. Tujuan dari penelitian ini adalah untuk menguji efek tingkat pendidikan, pemahaman akuntansi dan pelatihan terhadap pencatatan keuangan pa’gadde-gadde. Sampel penelitian ini adalah pelaku usaha gadde-gadde yang beralamat di Kelurahan Paccinongan Kecamatan Somba Opu Gowa, Sulawesi Selatan yang telah menjalani usahanya selama sepuluh tahun ke atas, sebanyak 61 sampel. Pendekatan penelitian jenis kuantitatif menggunakan metode survey dengan pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa semua variabel independen dalam peneliian ini yakni tingkat pendidikan, pemahaman akuntansi dan pelatihan tidak berpengaruh terhadap pencatatan keuangan gadde-gadde di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa. Keywords: Tingkat Pendidikan, Pemahaman Akuntansi, Pelatihan, Pencatatan Keuangan. This research is motivated by the reality of the gadde-gadde in Paccinongan Village, Somba Opu District, Gowa Regency which grows quite rapidly each year. One of the causes of the development of gadde-gadde in this village is because the Paccinongan Village was not [yet] hit by a minimarket tsunami like the one that hit the gadde in Makassar City. The development of these gadde groups certainly needs to be accompanied by the development of knowledge and ability to manage businesses, especially the ability to manage business finances. In reality, the recording of paadgadde's financial records was hardly carried out due to lack of understanding, and also felt that he did not need the information generated by the financial transaction records. Furthermore, this study aims to examine the effects of education level, understanding of accounting and training on the financial records of the students. The sample of this research is the gadde-gadde business actors having the address in Paccinongan Village, Somba Opu Gowa Subdistrict, South Sulawesi, which have been in the business for the past ten years or more, as many as 61 samples. Quantitative research approaches use survey methods by collecting data through questionnaires.The results showed that the level of education, understanding of accounting and training did not affect the financial recording of the gadde-gadde in KelurahanPaccinongan, Kecamatan Somba Opu, Kabupaten Gowa. Keywords: Education Level, Accounting Understanding, Training, Financial Recording.
PENGARUH KUALITAS PELAYANAN DAN SANKSI PAJAK KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT KABUPATEN BULUKUMBA Dilla Amelia Putri; Idrawahyuni Idrawahyuni; Ansyarif Khalid
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 1 (2022): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v3i1.2564

Abstract

Kualitas pelayanan dan Sanksi pajak adalah salah satu faktor yang bisa mempengaruhi kepatuhan wajib pajak dalam membayar pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan sanksi pajak kendaraan bermotor terhadap kepatuhan wajib pajak pada Kantor SAMSAT Kabupaten Bulukumba. Jenis penelitian yang digunakan adalah jenis penelitian Kuantitatif. Populasi yang menjadi objek penelitian adalah seluruh wajib pajak kendaraan bermotor yang terdaftar di Kantor SAMSAT Kabupaten Bulukumba. Sampel penelitian yang dipilih berjumlah 100 orang yang diambil dengan teknik purposive random sampling. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data adalah penyebaran kuesioner. Teknik analisis data pada penelitian ini adalah statistic deskriptif, uji kualitas data, analisis regresi linear berganda, uji asumsi klasik dan uji hipotesis dengan menggunakan bantuan Software SPSS 25.0 For Windows. Hasil penelitian ini menunjukkan bahwa Kualitas pelayanan dan Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kata Kunci : Kualitas Pelayanan, Kepatuhan Wajib Pajak. Sanksi Pajak
Model Altman Z-Score: Analisis Financial Distress Pada Perusahaan Penerbangan Yang Terdaftar Di Bursa Efek Indonesia Idrawahyuni Idrawahyuni; Sri Rahayu; Reza Saputra
AkMen JURNAL ILMIAH Vol 19 No 2 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i2.2723

Abstract

This study aims to determine how to predict financial distress using the Altman Z-Score model for Indonesian airlines listed on the Indonesia Stock Exchange. The type of research used in this research is hypothesis testing with a quantitative approach. The population in this study are airlines registered with the Indonesian Stock Exchange. The samples in this study are PT Garuda Indonesia (Persero) Tbk and PT AirAsia Indonesia Tbk. The results showed that the financial performance of PT Garuda Indonesia (Persero) Tbk and PT AirAsia Indonesia Tbk were both predicted to experience financial distress, both PT Garuda Indonesia (Persero) TBk and PT AirAsia Indonesia Tbk both showing deteriorating financial performance or being in financial condition. distress in each period. However, when compared to the financial performance of these two companies between PT Garuda Indonesia (Persero) Tbk and PT AirAsia Indonesia Tbk from 2018 to 2020, PT Air Asia Indonesia showed a better performance, this can be seen from the Z Score generated by PT AirAsia. Indonesia Tbk is higher than the Z Score produced by PT Garuda Indonesia (Persero) Tbk, which means that PT Garuda Indonesia (Persero) Tbk has a higher prediction of bankruptcy than PT AirAsia Indonesia Tbk.
INOVASI STRATEGI PEMASARAN JAHE MERAH BUBUK SEBAGAI UPAYA MENINGKATKAN DAYA SAING USAHA Sri Andyaningsih; Idrawahyuni Aulia; Wa Ode Rayyani
Jurnal Pengabdian Pada Masyarakat MEMBANGUN NEGERI Vol 6 No 1 (2022): Jurnal Pengabdian Kepada Masyarakat Membangun Negeri
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pkm.v6i1.2551

Abstract

Kegiatan pengabdian masyarakat ini dimaksudkan untuk memberikan beberapa alternatif solusi atas masalah pemasaran yang tengah dihadapi oleh mitra. Mitra Pengabdian adalah Isma food yang mengolah jahe merah menjadi bubuk jahe merah. Jahe merah di kenal sebagai tanaman obat tradisional sejak zaman dahulu. Saat ini pemanfaatan jahe merah tidak lagi hanya sebagai tanaman obat tradisional namun juga dapat di olah menjadi kuliner. Salah satunya dapat di olah menjadi bubuk jahe merah instan. Metode yang digunakan mengacu pada problem solving resource dengan mengindetifikasi masalah yang ada dan menganalisis berbagai strategi pemecahan masalahnya. Berdasarkan hasil pelaksanaan program ditemukan bahwa terdapat peningkatan daya saing usaha jahe merah bubuk instan yang dibuktikan dengan peningkatan jaringan usaha, dan peningkatan pendapatan yang cukup signifikan meski belum memenangkan persaingan.
Efek Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Terhadap Pencatatan Keuangan Gadde-Gadde Di Kelurahan Paccinongang-Gowa Wa Ode Rayyani; Mohamad Ilham; Idrawahyuni Idrawahyuni
Musamus Accounting Journal Vol 2 No 1 (2019): Oktober: Musamus Accounting Journal
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v2i1.2722

Abstract

Penelitian ini dilatar belakangi oleh realitas gadde-gadde yang ada di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa yang tumbuh cukup pesat tiap tahunnya. Penyebab berkembangnya gadde-gadde di kelurahan ini salah satunya karena Kelurahan Paccinongan tidak [belum] terkena tsunami minimarket seperti yang melanda pa’gadde-gadde di Kota Makassar. Perkembangan gadde-gadde ini tentunya perlu dibarengi dengan perkembangan pengetahuan dan kemampuan mengelola usaha, khususnya kemampuan mengelola keuangan usaha. Dalam kenyataannya, pencatatan keuangan pa’gadde-gadde hampir tidak dilakukan karena kurangnya pemahaman, dan juga merasa tidak memerlukan informasi yang dihasilkan oleh catatan transaksi keuangan tersebut. Tujuan dari penelitian ini adalah untuk menguji efek tingkat pendidikan, pemahaman akuntansi dan pelatihan terhadap pencatatan keuangan pa’gadde-gadde. Sampel penelitian ini adalah pelaku usaha gadde-gadde yang beralamat di Kelurahan Paccinongan Kecamatan Somba Opu Gowa, Sulawesi Selatan yang telah menjalani usahanya selama sepuluh tahun ke atas, sebanyak 61 sampel. Pendekatan penelitian jenis kuantitatif menggunakan metode survey dengan pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa semua variabel independen dalam peneliian ini yakni tingkat pendidikan, pemahaman akuntansi dan pelatihan tidak berpengaruh terhadap pencatatan keuangan gadde-gadde di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa. Keywords: Tingkat Pendidikan, Pemahaman Akuntansi, Pelatihan, Pencatatan Keuangan. This research is motivated by the reality of the gadde-gadde in Paccinongan Village, Somba Opu District, Gowa Regency which grows quite rapidly each year. One of the causes of the development of gadde-gadde in this village is because the Paccinongan Village was not [yet] hit by a minimarket tsunami like the one that hit the gadde in Makassar City. The development of these gadde groups certainly needs to be accompanied by the development of knowledge and ability to manage businesses, especially the ability to manage business finances. In reality, the recording of paadgadde's financial records was hardly carried out due to lack of understanding, and also felt that he did not need the information generated by the financial transaction records. Furthermore, this study aims to examine the effects of education level, understanding of accounting and training on the financial records of the students. The sample of this research is the gadde-gadde business actors having the address in Paccinongan Village, Somba Opu Gowa Subdistrict, South Sulawesi, which have been in the business for the past ten years or more, as many as 61 samples. Quantitative research approaches use survey methods by collecting data through questionnaires.The results showed that the level of education, understanding of accounting and training did not affect the financial recording of the gadde-gadde in KelurahanPaccinongan, Kecamatan Somba Opu, Kabupaten Gowa. Keywords: Education Level, Accounting Understanding, Training, Financial Recording.
Co-Authors A. Nur Fitrianti Adiningrat, Andi Arifwangsa Ahmad Abbas Andi Rustam Ansyarif Khalid Ayani Dinasti Azira Tahir Dedi Akbar Herianto Dilla Amelia Putri Endang Winarsih Fera Firyal Thahir Hasanuddin Herdiana Herdiana Mohamad Ilham Mohammad Ayaz Muhammad Adil Muhammad Adil Muhammad Nasrun Muhammad Nur Abadi Nadhirah Nagu Novi Handayani Nur Ismi Barda Nurwidiani Reza Saputra Rustan Rustan Sentot Imam Wahjono Sitti Zulaeha Sri Andyaningsih SRI RAHAYU Sri Wahyuni Wa Ode Rayyani wahyuni Warda Warda