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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Aptekmas : Jurnal Pengabdian Kepada Masyarakat AKUNSIKA: Jurnal Akuntansi dan Keuangan
Sirajuddin Omsa
Politeknik Negeri Ujung Pandang
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PENINGKATAN USAHA DAN PENDAMPINGAN PIRT SERTA SERTIFIKASI HALAL ABON IKAN WALASOJI Rusdi Nur; Muhammad Arsyad; Sirajuddin Omsa
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 1 (2022): APTEKMAS Volume 5 Nomor 1 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.531 KB) | DOI: 10.36257/apts.v5i1.4295

Abstract

The Walasoji Shredded Fish (AIW) Business Community was located in Rappang Village, Panca Rijang District, Sidenreng Rappang Regency, South Sulawesi, started its activities in 2012. The partner community is a home industry, initially having around eight members, but now there are only three people. In the shredded production process, partners still use traditional tools, partners cannot determine the exact profit, the packaging of shredded products is still simple without a brand, without a health department permit number, and without a halal certificate from MUI. The problems faced by partners are: how to improve the quality and production capacity, how to know the profit for sure, how to increase the market share of shredded walasoji fish. Based on the problems above, the solution is to improve production methods and processes using machines, provide training and counseling on management, as well as a simple accounting bookkeeping system, assist in branding and packaging equipment, assist in obtaining permits from the health department, and MUI halal certificates. Through this PKM, it is hoped that the capacity and quality of AIW produced by partners will increase, and can be marketed through markets, shops, supermarkets and supermarkets. The methods that will be applied are assistance with production equipment, and packaging, training and counseling on management, and a simple accounting system, assisting in obtaining permits from the health department, and MUI halal certificates. The output targets to be achieved in this activity are scientific publications in national journals or proceedings of national seminars, and published in print or online mass media. With the publication, it is targeted that AIW, which is only known in Rappang, can be widely known, both regionally and nationally after this PKM is implemented.
Financial Performance Analysis of KSP Berkat Bulukumba In Year 2018-2022 Nabila, Putri; Omsa, Sirajuddin; Bravely, Irvan
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.4902

Abstract

This research aims to determine the health level of KSP Berkat Bulukumba in year 2018-2022 based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises (CSME) of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016. Analysis of the health level of cooperatives is assessed using seven aspects, namely capital aspects, quality of productive assets, management, efficiency, liquidity, independence and growth, as well as aspects of cooperative identity. Data collection in this research was carried out by interviews and questionnaires which were used to measure management aspects and document analysis in the form of balance reports and business revenue residu reports for KSP Berkat Bulukumba for year 2018-2022.The data analysis technique used in this activity is quantitative descriptive. Based on the results of calculating the health level of KSP Berkat Bulukumba for five periods from 2018 to 2022 based on the Regulation of the Deputy for Supervision of the Ministry of CSME of the Republic of Indonesia No.06/Per/Dep.6/IV/2016, it shows a score of 68.65 with predicate 'Pretty Healthy'. During 2018 and 2019 it obtained a score of 68.20, from 2020 to 2022 it increased so that it obtained a score of 68.80.Keywords: Financial performance, KSP Berkat Bulukumba, CSME
ESG dan ROA: Bukti Empiris pada Sektor Healthcare yang Terdaftar di BEI Sesilia Valentini; Omsa, Sirajuddin; Hasan, Dahsan
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 2 (2025): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7872

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, dan Governance (ESG) terhadap Return on Assets (ROA) pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia periode 2019–2024, baik secara parsial maupun simultan. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif, serta analisis data meliputi uji statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji koefisien determinasi, serta pengujian hipotesis (uji t dan uji F). Sampel ditentukan dengan purposive sampling dari perusahaan sektor healthcare yang terdaftar di BEI. Hasil uji parsiap (uji t) menunjukkan bahwa variabel Environmental tidak berpengaruh terhadap ROA, variabel Social tidak berpengaruh terhadap ROA dan variabel Governance berpengaruh positif ke ROA. Selanjutnya, hasil uji simultan (uji F) menunjukkan bahwa ESG tidak berpengaruh terhadap ROA.
ANALISIS IMPLEMENTASI TATA KELOLA PERUSAHAAN PADA PDAM TIRTA SORUME KABUPATEN KOLAKA Sarlina, Sarlina; Omsa, Sirajuddin; Afdaliah, Afdaliah
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5533

Abstract

This study aims to analyze the implementation of corporate governance (Good Corporate Governance/GCG) at PDAM Tirta Sorume, Kolaka Regency. The study focuses on two key aspects: compliance with Standard Operating Procedures (SOP) and the effectiveness of complaint handling mechanisms. This qualitative descriptive research employed interviews, observation, and documentation as data collection techniques. The results show that PDAM Tirta Sorume has implemented several SOPs effectively, particularly in customer service and complaint handling, but improvement is needed in occupational safety and human resource management procedures. The complaint handling mechanism is generally effective, although repetitive complaints remain. Overall, the implementation of corporate governance principles at PDAM Tirta Sorume demonstrates progress but requires strengthening in transparency, accountability, and responsibility to enhance service quality and public trust. Penelitian ini bertujuan untuk menganalisis implementasi tata kelola perusahaan (Good Corporate Governance/GCG) pada PDAM Tirta Sorume Kabupaten Kolaka. Penelitian ini difokuskan pada dua aspek utama, yaitu kepatuhan terhadap Standar Operasional Prosedur (SOP) dan efektivitas mekanisme penanganan keluhan pelanggan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PDAM Tirta Sorume telah menerapkan beberapa SOP dengan baik, terutama dalam pelayanan pelanggan dan penanganan keluhan, namun masih perlu perbaikan pada aspek keselamatan kerja dan pengelolaan sumber daya manusia. Mekanisme penanganan keluhan sudah berjalan cukup efektif, meskipun masih terdapat keluhan berulang. Secara keseluruhan, implementasi prinsip GCG di PDAM Tirta Sorume menunjukkan kemajuan, namun masih perlu diperkuat pada aspek transparansi, akuntabilitas, dan tanggung jawab untuk meningkatkan kualitas layanan dan kepercayaan masyarakat.
Co-Authors Afdaliah, Afdaliah Dahsan Hasan, Dahsan Irvan Bravely Muhammad Arsyad Nabila, Putri Rusdi Nur Sarlina Sarlina, Sarlina Sesilia Valentini