Article Per Year (5 Year)
p-Index From 2020 - 2025
2.87
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal Musamus Accounting Journal JEMMA | Journal of Economic, Management and Accounting Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JES (Jurnal Ekonomi STIEP) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Siti Munawaroh
Universitas Muhammadiyah Berau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
ANALISIS PENCAPAIAN LABA PADA PT POS INDONESIA (PERSERO) TANJUNG REDEB SE.M.Si., SITI MUNAWAROH; PARAMITA, UTAMI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 3 No 01 (2019): Accountia Journal Volume 3 No.01 April 2019
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.589 KB)

Abstract

The purpose of this study was to find out and analyze the achievement of profit targets at PT Pos Indonesia (Persero) Tanjung Redeb. The unit of analysis in this study is PT Pos Indonesia (Persero) Tanjung Redeb, having its address at Jalan Pemuda No. 542 Tanjung Redeb. The population in this study is the financial statements at PT Pos Indonesia (Persero) Tanjung Redeb since the establishment of the company in 1983 until 2017. The samples in this study are financial statements and expense reports at PT Pos Indonesia (Persero) Tanjung Redeb for the period of 2016 and 2017. Methods of data collection in this study are observation, documentation, literature study. The results of this study are that the contribution margin in 2016 was Rp 2,846,225,712 and the contribution margin ratio was 71.47%, in 2017 the contribution margin was Rp 2,683,035,593 with a contribution margin ratio of 69.41%. Degree of operating leverage in 2016 is 12.00 and 2017 is 8.00. Break event points in 2016 were Rp. 3,661,443,572 and in 2017 were Rp. 3,410,375,567. The margin of safety in 2016 was IDR 320,985,897 with the percentage being 8.06% and in 2017 the margin of safety was IDR 455,077,084 with a percentage of 11.77%. The sales target for 2016 is Rp. 3,961,944,433 and in 2017 is Rp. 3,840,010,473.
ANALISIS LAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT (BPR) BEPEDE KS CABANG BERAU DI TANJUNG REDEB MUNAWAROH, SITI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 1 No 2 (2017): Vol 01 No 2 (2017): Accountia Journal Volume 1 No 2 Oktober 2017
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.533 KB)

Abstract

ABSTRACT The purpose of this research is to know the level of liquidity, solvency and rentability of BPR BePeDe KS Berau branch in Tanjung Redeb period 2015 - 2016. The analysis tool used is financial ratio analysis, namely: liquidity ratio, solvency ratio and rentability ratio. The result of the research shows that based on the overall liquidity ratio of BPR BePeDe KS Berau branch in the healthy category. During the Year 2015 to 2016 BPR BePeDe Bers Berau branch financial condition based on overall solvency ratio is quite healthy. During 2015 to 2016 the financial condition of BPR BePeDe KS branch of Berau is not well seen from the ratio of profitability, which is shown by net profit margin and gross yield on total assets which still decrease. In this case the effectiveness of BPR BePeDe KS management of Berau branch in managing its assets to generate a declining profit, although there is a relatively small increase in grossprofit margin.  
EFEK MODERASI DARI KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH KOTA MAKASSAR MUNAWAROH, SITI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 2 No 01 (2018): Accountia Journal -Accounting,Trusted,Inspiring and Authentic Journal,Volume 2,
Publisher : ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.021 KB)

Abstract

  Abstrak  Kinerja  manajer  publik dinilai berdasarkan berapa yang berhasil dicapai dikaitkan dengan anggaran yang telah ditetapkan. Penelitian ini bertujuan untuk menguji efek moderasi komitmen organisasi, budaya organisasi, dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran terhadap kinerja manajerial pada pemerintah Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif. Objek yang diteliti adalah pejabat struktural yang terlibat dalam penyusunan anggaran di SKPD. Data diperoleh dengan metode survei dan instrumen penelitian berbentuk kuesioner. Sampel penelitian sebanyak 89 orang yang dipilih dengan metode pengambilan sampel secara purposive sampling. Data dianalisis dengan metode Moderated Regression Analysis (MRA) yang diolah menggunakan program Statistical Package for the Social Sciences (SPSS v.20). Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. Komitmen organisasi memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja. Budaya organisasi memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja. Gaya kepemimpinan memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja manajerial. Abstract The performance of public managers is assessed based on how successfully achieved is associated with a predetermined budget. This study aims to examine the moderating effect of organizational commitment, organizational culture, and leadership style on the relationship between budget participation and managerial performance in the Makassar City government. This study uses a quantitative approach. The object under study is the structural officials involved in preparing the budget in the SKPD. Data obtained by survey methods and research instruments in the form of questionnaires. The research sample was 89 people who were chosen by purposive sampling method. Data were analyzed by Moderated Regression Analysis (MRA) method which was processed using the Statistical Package for the Social Sciences program (SPSS v.20). The results showed that budgetary participation had a positive and significant effect on managerial performance. Organizational commitment strengthens the relationship between budgetary participation and performance. Organizational culture strengthens the relationship between budgetary participation and performance. Leadership style strengthens the relationship between budgetary participation and managerial performance.  
Penentuan Harga Jual Kamar Pada Hotel Sederhana Di Kabupaten Berau Siti Munawaroh
Jurnal Ekonomi STIEP Vol. 4 No. 2 (2019): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.87 KB) | DOI: 10.54526/jes.v4i2.22

Abstract

The purpose of the research was to find out the basic price of Berau Regency sederhana hotel rooms using the Activity Based Costing System.The results of the calculation of the cost of the room using the Activity Based Costing System, which is for Deluxe room types of Rp. 323,472 for Grand Deluxe rooms of Rp. 329,052 and for Executive Suite rooms Rp. 329.90. there is a difference in price for a Deluxe room of Rp. 139,504, for a Grand Deluxe room of Rp.65,298, and for an executive suite a room of Rp. 31,423.
ANALISIS METODE PENCATATAN PERSEDIAAN AIR MINERAL AQUA PADA UD KALTIM MAKMUR DI KABUPATEN BERAU Siti Munawaroh
Jurnal Ekonomi STIEP Vol. 5 No. 2 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.054 KB) | DOI: 10.54526/jes.v5i2.38

Abstract

A good inventory system can be seen from how an inventory is reported correctly and accurately on the company's balance sheet. In order for this to be achieved, it is necessary again to be precise and precise in terms of recording, appraising and determining the cost of goods. Apart from being very influential in the company's financial statements, this will also affect the supervision of the company's inventory which is indirectly related to the supervision of the company's employees itself.The purpose of this study was to clearly determine the application of the method of recording and assessing the Aqua Mineral Water supply at UD Kaltim Makmur in accordance with PSAK No. 14 concerning Inventory. The analytical method used in writing this thesis is quantitative descriptive analysis.The results of this study concluded that the application of the Aqua Mineral Water supply recording method at UD Kaltim Makmur was not in accordance with PSAK No. 14. The inventory recording method used by UD Kaltim Makmur is the periodic method. The use of the periodic recording method at UD Kaltim Makmur is not in accordance with PSAK No. 14, which should use a perpetual method or with the use of inventory cards. UD Kaltim Makmur calculates the inventory value without using the cost formula required in PSAK No. 14, so the method used by UD Kaltim Makmur is not in accordance with PSAK No. 14.
PENGARUH INDEPENDENSI DAN MOTIVASI TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT KABUPATEN BERAU Siti Munawaroh
JEMMA (Journal of Economic, Management and Accounting) Vol 2, No 1 (2019): Maret 2019
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.88 KB) | DOI: 10.35914/jemma.v2i1.140

Abstract

Penelitian ini bertujuan untuk menguji pengaruh independensi dan motivasi terhadap kualitas audit Inspektorat Kabupaten Berau. Serta untuk mengetahui apakah variabel independensi dan motivasi memiliki pengaruh yang signifikan terhadap variabel kualitas audit pada Inspektorat Kabupaten Berau. Penelitian ini diketahui bahwa pengaruh variabel independensi dan motivasi secara simultan dan parsial berpengaruh terhadap kualitas audit dengan nilai F sebesar 11,700 dengan probabilitas signifikan 0,000. Dan nilai t untuk independensi sebesar 2,066 dan nilai t motivasi sebesar 2,236. Hasil penelitian menunjukkan bahwa independensi dan motivasi berpengaruh positif dan signifikan terhadap kualitas audit. Implikasi temuan penelitian ini bagi upaya terwujudnya audit yang berkualitas adalah perlunya pemberian independensi dan motivasi yang tinggi kepada auditor.
ANALISIS KINERJA BELANJA DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA DINAS SOSIAL KABUPATEN BERAU Warti Ratnasari; Siti Munawaroh
JEMMA (Journal of Economic, Management and Accounting) Vol 2, No 1 (2019): Maret 2019
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (823.183 KB) | DOI: 10.35914/jemma.v2i1.142

Abstract

Laporan Realisasi Anggaran (LRA) yang dipublikasikan pemerintah daerah memberikan informasi yang sangat bermanfaat untuk menilai kinerja keuangan daerah. LRA menjadi salah satu laporan pertanggung- jawaban keuangan daerah yang dinilai paling utama. Berdasarkan LRA tersebut pembaca laporan dapat membuat analisis kinerja laporan keuangan berupa analisis pendapatan, analisis belanja dan analisis pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kinerja belanja dalam Laporan Realisasi Anggaran (LRA) Dinas Sosial Kabupaten Berau. Metode analisis yang digunakan dalam penelitian ini yaitu metode deskriptif kuantitatif. Alat analisis yang digunakan yaitu: Analisis Varians Belanja (Selisih Belanja), Analisis Pertumbuhan Belanja, Analisis Keserasian Belanja dan Analisis Efisiensi Belanja. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa menolak hipotesis yang telah diajukan sebelumnya, karena kinerja belanja dalam Laporan Realisasi Anggaran (LRA) pada Dinas Sosial Kabupaten Berau menurun pada Tahun 2017, dibuktikan dari: 1). Tahun 2017 jumlah anggaran belanja (Rp10.830.810.200) dan realisasi belanja (Rp 9.770.219.869) menurun pada Tahun 2016 dengan anggaran belanja Rp14.879.889.739 dan realisasinya Rp12.558.626.940. 2). Varians belanja pada Tahun 2017 (9,79%) lebih rendah dari Tahun 2016 (15,60%). 3). Rasio pertumbuhan belanja pada Tahun 2017 turun sebesar 22,20%.
ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK PENJUALAN FOOD & BEVERAGE HOTEL BUMI SEGAH BERAU Siti Munawaroh; Faisal Akbar Fathoni
Jurnal Ekonomi STIEP Vol. 6 No. 2 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.89 KB) | DOI: 10.54526/jes.v6i2.70

Abstract

This research is a qualitative descriptive research conducted at PT Bumi Segah Lestari. This research has three main objectives. First, it aims to determine the calculation of the cost of production using the traditional method used by the company. Second, to find out the calculation of the Cost of Production using the ActivityBased Costing System. Third, to find out the difference in the cost of production in the company using the traditional method and the Activity-Based Costing System.The data collection method used in this research is documentation. The object of research in this study is data related to the determination of the cost of production.Cost of Production with the traditional method obtained results for Chinese is Rp. 47,900.00 and for Whesternt is Rp. 67.99.00 while for Beverage is Rp. 29,800.00. Cost of Production using Activity-Based Costing System, the cost of production for Chinese is Rp. 60,457.00, for Whesternt is Rp. 65,522.00 and for Beveraga is Rp. 34,774.00.The results showed that the Activity-Based Costing System when compared with the traditional method gave greater results except for Whesternt. The difference that occurs is due to the imposition of overhead costs on each product. In the traditional method, the overhead costs for each product are only charged to one cost driver, namely the number of production units. In the Activity-Based Costing System, overhead costs for each product are assigned to several cost drivers so that the Activity-Based Costing System is able to allocate activity costs to each product appropriately based on the consumption of each activity.
Analisis Depresiasi Aktiva Tetap dan Dampaknya Pada Laba PT. Maja Prima Utama Siti Munawaroh
Musamus Accounting Journal Vol 3 No 1 (2020): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui metode depresiasi aktiva tetap yang dapat mengoptimalisasikan laba pada PT Maja Prima Utama di Sambaliung. Alat analisis yang digunakan adalah beberapa metode depresiasi aktiva tetap sesuai dengan PSAK No. 17 tentang Akuntansi Penyusutan. Metode-metode tersebut adalah: metode garis lurus (straight line method), saldo menurun ganda (double declining balance method) dan metode jumlah angka tahun (sum of the year’s digits method). Dari hasil analisis yang dilakukan terhadap penerapan beberapa metode penyusutan aktiva tetap sesuai dengan PSAK No.17, yaitu: metode garis lurus (straight line method), saldo menurun ganda (double declining balance method) dan metode jumlah angka tahun (sum of the year’s digits method). Hasil penelitian ini menunjukkan bahwa penerapan metode garis lurus yang dapat memberikan dampak pencapaian laba tertinggi pada PT Maja Prima Utama di Sambaliung. Hal ini dibuktikan dari hasil perhitungan laba bersih yang diperoleh untuk periode Tahun 2017, yaitu: metode garis lurus sebesar Rp 929.853.518, metode saldo menurun ganda Rp 750.133.974 dan metode jumlah angka tahun sebesar Rp 466.347.494.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PADA PT. JASA RAHARJA (PERSERO) SUB-KANTOR PERWAKILAN DI KABUPATEN BERAU Siti Munawaroh
Musamus Accounting Journal Vol 4 No 1 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v4i1.4312

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan akuntansi pertanggungjawaban pada PT. Jasa Raharja (Persero) Sub-Kantor Perwakilan di Kabupaten Berau. Analisis data yang dilakukan dalam penelitian ini adalah dengan metode deskriptif. Berdasarkan hasil penelitian yang dilakukan penulis untuk mengetahui bagaimana penerapan akuntansi pertanggungjawaban pada PT. Jasa Raharja (Persero) Sub-Kantor Perwakilan di Kabupaten Berau dengan didasari teori-teori yang dipelajari serta pembahasan yang dilakukan pada bab-bab sebelumnya, maka penulis dapat mengambil kesimpulan bahwa akuntansi pertanggungjawaban yang diterapkan di PT. Jasa Raharja (Persero) Sub-Kantor Perwakilan di Kabupaten Berau sudah baik, hal ini terbukti dengan terdapatnya syarat-syarat akuntansi petanggungjawaban dan terdapatnya karakteristik akuntansi pertanggungjawaban.
Co-Authors Correia, Caetano Carceres Dawami Buchori Djupiansyah Ganie Dwibin Kannapadang Faisal Akbar Fathoni FRENDYKA JUNAEDI ABDILLAH GANIE, DJUPIANSYAH Muhammad Bayu Muhammad Taufiq Nakisha Iqfah Alfada PARAMITA, UTAMI Purwanto, Sayugo Adi Rima Restu Wulandari Swadi Sari, Rapika Puspita Suryadi Suryadi SYAFIRA RAMADHANI Warti Ratnasari Yohanes Sri Guntur