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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) BISEI: Jurnal Bisnis dan Ekonomi Islam Jurnal Kendali Akuntansi Jurnal Akuntansi Manado (JAIM)
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Program Studi Akuntansi, Universitas Sembilanbelas November Kolaka
Economics, Econometrics & Finance Social Sciences

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Analisis Struktur Biaya dan Pendapatan Usaha Rumah Tangga Di Kecamatan Watubangga Kabupaten Kolaka “Studi pada Industri Pembuatan Tahu” Sabarudin; Sindi Adistri
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 7 No 2 (2022): Desember
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v7i2.3435

Abstract

Analysis of the Cost Structure and Income of Household Businesses in Watubangga District, Kolaka Regency (Study on the Tofu Making Industry). This study aims to: analyze the cost structure and income of the tofu making industry so that the "tofu making industry" business actors in Watubangga District, Kolaka Regency do not experience losses. The method used in this research is descriptive qualitative research method with the determination of the research sample using the total sampling method. The data were analyzed using the total revenue formula, the revenue formula, and the total revenue formula. The results show that: the break-even point for each industry where the costs incurred should not exceed Rp. 31,160,390/month, or the minimum average income that must be obtained is Rp. 9,490,633/Month. This can be interpreted that the income earned by the home industry to make tofu can cover all costs incurred during the production of tofu. The tofu industry in Watubangga District, Kolaka Regency is still feasible to run because the industry players do not experience losses during the course of production.
The Effect of Investment Opportunities, Accounting Conservatism, and Intellectual Capital on The Cash Dividend Payout Ratio (Studies on Property and Real Estate Sector Companies Registered on The IDX 2018-2020) sabarudin; Muh. Tahir
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

The Effect of Investment Opportunities (PI), Accounting Conservatism (KA) and Intellectual Capital (IC) on the Dividend Payout Ratio (DPR) (Case Study of Property and Real Estate Sector Companies Registered on the IDX for the 2018-2020 period). This study aims to determine how much influence Investment Opportunity (PI), Accounting Conservatism (KA) and Intellectual Capital (IC) have on the Dividend Payout Ratio (DPR). This case study aims to examine the effects of three variables, Investment Opportunities (PI), Accounting Conservatism (KA), and Intellectual Capital (IC), on the Dividend Payout Ratio (DPR) for the period spanning 2018-2020. Specifically, it seeks to determine the extent to which these variables influence the DPR. The study population is comprised of companies in the property and real estate sector that are registered on the Indonesia Stock Exchange. In order to obtain a sample, purposive sampling was used to select 12 companies. Data collection was performed through a documentary approach, and multiple regression analysis was employed for analysis. The findings indicate that the investment opportunity variable has a coefficient of 0.452, with a p-value that is greater than the 5% significant level (0.452 > 0.05), indicating that there is no discernible relationship between Investment Opportunities (PI) and the dividend payout ratio (DPR). Upon calculation, the p value was determined to be less than the significant level of ? = 5% or (0.001 < 0.05). This implies that the dividend payout ratio is affected by accounting conservatism. The intellectual capital variable was calculated to be 0.015, with a p-value greater than the significant level of ? = 5% or (0.141 > 0.05), indicating that intellectual capital has no impact on the dividend payout ratio. Additionally, the p-value F test results were determined to be 0.001; the p value being less than the significant level = 5% or (0.001 < 0.05) signifies a positive and significant influence was revealedbetween investment opportunities, accounting conservatism and intellectual capital on the dividend payout ratio.
Analisis Sistem Informasi Akuntansi (SIA) atas Siklus Pendapatan Rawat Inap Kamar VIP di Rumah Sakit Benyamin Guluh, Kabupaten Kolaka Maya Latifah; Arnadi Chairunnas; Sabarudin Sabarudin
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.1165

Abstract

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data. This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form. The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.
Modifikasi Model Altman Z Score dalam meprediksi Financial Distress Usaha Mikro Kecil Menengah (UMKM) Di Kabupaten Kolaka Provinsi Sulawesi Tenggara Sabarudin Sabarudin; Nichen Nichen; Neks Triani
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7956

Abstract

Penelitian ini bertujuan untuk memprediksi potensi terjadinya kesulitan keuangan (financial distress) pada  usaha mikro, kecil, dan menengah (UMKM) di Kabupaten Kolaka menggunakan Model Altman z score yang telah dimodifikasi. Metode penelitian yang digunakan dalam penelitian ini yaitu metode penelitian deskriptif melalui pendekatan kuantitatif. Populasi yang diteliti dalam penelitian ini adalah 135 UMKM di Kabupaten Kolaka, teknik pengambilan sampel digunakan dalam penelitian ini menggunakan tenik Purposive Sampling sehingga diperoleh jumlah sampel sebanyak 52 UMKM. Hasil penelitian menunjukkan bahwa tidak ada satu pun UMKM yang diteliti yang berada dalam kesulitan keuangan (financial distress), namun justru masuk dalam wilayah abu-abu (rentan terhadap financial distress) atau tidak mengalami financial distress. Penelitian ini memberikan kontribusi terhadap pemahaman status keuangan UMKM dan dapat menjadi sistem peringatan dini untuk mencegah risiko kebangkrutan usaha dengan menerapkan kebijakan maupun strategi yang tepat
Co-Authors Arnadi Chairunnas Maya Latifah Muh. Tahir Neks Triani Nichen, Nichen Sindi Adistri