Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Economics and Digital Business Review Accounting Accountability and Organization System (AAOS) Journal
ANDI FERAWATI
STIE YAPI Bone
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pendapatan Dan Kelayakan Usaha Tani Kacang Tanah Di Lahan Sawah Tadah Hujan Di Desa Masago Kecamatan Patimpeng Kabupaten Bone ANDI FERAWATI; AKBAR SYAM
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 2 No. 2 (2021): Maret
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

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Abstract

Penelitian ini bertujuan untuk mengetahui besar pendapatan dan kelayakan usahatani kacang tanah di Desa Masago Kecamatan Patimpeng Kabupaten Bone. Metode yang digunakan dalam penelitian ini adalah metode Analisis deskriptif kuantitatif. Teknik pengambilan sampel menggunakan Teknik Purpossive sampling. Teknik Analisis data yang digunakan adalah Analisis pendapatan dan analisis kelayakan. Hasil penelitian menunjukkan bahwa Rata-rata pendapatan responden dalam usahatani kacang tanah diperoleh sebesar Rp 967.893,333/bulan. Tingkat kelayakan usahatani kacang tanah berdasarkan analisis R/C Ratio diperoleh sebesar Rp. 3,38. Hal ini menunjukkan bahwa kriteria nilai R/C Rationya, lebih dari satu berarti suatu usahatani menguntungkan atau layak. Nilai tersebut memberikan arti bahwa setiap pengeluaran sebesar Rp. 1 akan memberikan penerimaan sebesar Rp. 3,38.
Analisis Pendapatan Dan Kelayakan Usaha Tani Kacang Tanah Di Lahan Sawah Tadah Hujan Di Desa Masago Kecamatan Patimpeng Kabupaten Bone ANDI FERAWATI; AKBAR SYAM
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 2 No. 2 (2021): Maret
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

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

Abstract

Penelitian ini bertujuan untuk mengetahui besar pendapatan dan kelayakan usahatani kacang tanah di Desa Masago Kecamatan Patimpeng Kabupaten Bone. Metode yang digunakan dalam penelitian ini adalah metode Analisis deskriptif kuantitatif. Teknik pengambilan sampel menggunakan Teknik Purpossive sampling. Teknik Analisis data yang digunakan adalah Analisis pendapatan dan analisis kelayakan. Hasil penelitian menunjukkan bahwa Rata-rata pendapatan responden dalam usahatani kacang tanah diperoleh sebesar Rp 967.893,333/bulan. Tingkat kelayakan usahatani kacang tanah berdasarkan analisis R/C Ratio diperoleh sebesar Rp. 3,38. Hal ini menunjukkan bahwa kriteria nilai R/C Rationya, lebih dari satu berarti suatu usahatani menguntungkan atau layak. Nilai tersebut memberikan arti bahwa setiap pengeluaran sebesar Rp. 1 akan memberikan penerimaan sebesar Rp. 3,38.
The Impact of Technology on Accounting Education and Practice Eka Merdekawati; Muhammad Nasrun; Andi Ferawati
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1644

Abstract

This study explores the impact of technological advancements such as automation, artificial intelligence (AI), and blockchain on accounting education and practice. A mixed-methods approach was used, integrating quantitative surveys and qualitative interviews with accounting educators, students, and professionals. The study examined how these technologies enhance accessibility, efficiency, and engagement in educational and professional settings. The findings indicate that automation significantly reduces time and errors in routine accounting tasks, allowing professionals to focus on strategic activities. AI improves audit quality and fraud detection through advanced data analysis, while blockchain ensures the integrity and transparency of financial transactions. Integrating data analytics and interactive tools in accounting education enhances student engagement and practical skills. However, challenges such as the digital divide and the need for continuous professional development and robust cybersecurity measures were identified. These results support the hypothesis that technological advancements positively impact accounting education and practice. The study underscores the necessity for educational institutions to incorporate advanced technological tools into their curricula and for accounting professionals to adapt to these innovations. Policymakers and educators must address the digital divide and provide ongoing professional development to maximize the benefits of technology. Future research should focus on longitudinal studies to track the evolving impact of these technologies and include diverse geographical and educational contexts.
Co-Authors AKBAR SYAM Eka Merdekawati Muhammad Nasrun