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All Journal EDUKASI Al Ishlah Jurnal Pendidikan Indonesian Journal of Learning Education and Counseling Journal on Education Neraca: Jurnal Pendidikan Ekonomi JEKPEND Jurnal Ekonomi dan Pendidikan BJRM (Bongaya Journal of Research in Management) Jurnal Ecogen Pinisi Business Administration Review MALLOMO: Journal of Community Service Panrannuangku Jurnal Pengabdian Masyarakat Edunomia : Jurnal Ilmiah Pendidikan Ekonomi ProBisnis : Jurnal Manajemen Seminar Nasional Pengabdian Kepada Masyarakat Accounting: Jurnal Pendidikan Akuntansi INOVASI: Jurnal Hasil Pengabdian Masyarakat Bata Ilyas Journal of Accounting Jurnal Pendidikan Terapan JURNAL PENGABDIAN MASYARAKAT AKADEMISI Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Aplikasi Perpajakan Jurnal Akademik Pengabdian Masyarakat JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen International Journal of Business and Quality Research Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Ekonomi, Manajemen, Akuntansi Journal of Vocational, Informatics and Computer Education Fundamental and Applied Management Journal Jurnal Pemberdayaan Kepada Masyarakat
Sitti Hajerah Hasyim
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Implementasi Value For Money dalam Pengukuran Kinerja Keuangan UPT Puskesmas Tamalate Kota Makassar Farid Agung Ramadhan; Sitti Hajerah Hasyim; Warka Syachbrani
Bata Ilyas Journal of Accounting Vol 6, No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v6i3.11864

Abstract

Penelitian ini bertujuan untuk mengetahui Kinerja Keuangan melalui konsep Value for money Pada UPT Puskesmas Tamalate Kota Makassar. Variabel dalam penelitian ini adalah kinerja keuangan melalui Value for money. Populasi penelitian ini adalah seluruh data laporan keuangan UPT Puskesmas Tamalate Kota Makassar periode 2020-2024. Sedangkan sampel adalah Laporan Realisasi Anggaran Pendapatan dan Belanja UPT Puskesmas Tamalate Kota Makassar periode 2020-2024, yang diambil dengan teknik analisis deskriptif kuantitatif. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Analisis data dilakukan dengan menggunakan pengukuran Value for money.
Analisis Sistem Informasi Akuntansi Atas Siklus Penggajian Pada PT. Perkebunan Nusantara Satu Regional Delapan di Makassar Abd. Mursyid; Sitti Hajerah Hasyim; Nur Afiah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1320

Abstract

This study aims to analyze the accounting information system for the payroll cycle and determine the level of effectiveness of the payroll cycle at PT Perkebunan Nusantara Satu Regional Delapan. The subjects in this study were the Accounting & Finance Department and the Human Resources (HR) Department which are related to the payroll cycle. Data collection techniques used interviews and documentation. The results show that the payroll system at PTPN implements regular employee data updates before payroll, with a focus on grades that change once a year, and attendance is updated monthly through the SAP application. Employee attendance is recorded through a fingerprint system and submitted to HR for salary recaps, discrepancies in attendance numbers can affect salaries. The payroll process involves the HR department, approval from the Region Head (RH), and verification from the financial accounting department. Automatic salary journaling through Excel and SAP integration produces financial reports, and salary payments are attempted on time, namely every 25th. The payroll system also includes tax deductions and other agreed deductions, as well as PPh 21 calculations that use SAP and are verified manually.
Analisis Potensi Kebangkrutan Dengan Model Altman Z-Score Pada PT. Matahari Department Store Tbk Alisa Misran; Sitti Hajerah Hasyim; Samirah Dunakhir
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1328

Abstract

This study aims to analyze the potential bankruptcy of PT Matahari Department Store Tbk for the 2021–2024 period using the Revised Altman Z-Score model. Bankruptcy analysis is measured through financial ratios in the Altman model. The results show that the financial condition of PT Matahari Department Store Tbk during the 2021–2024 period fluctuated. The company's working capital value showed an unstable condition with several years in a negative position. Retained earnings and EBIT also showed a significant decline in 2023 before increasing again in 2024. Analysis based on the Revised Altman Z-Score model shows that the company's Z-score tends to move between the gray area and potential distress categories, reflecting the presence of financial pressure that needs to be anticipated. This is influenced by declining profitability, high liabilities, changes in retail market conditions, and increasing industry competition
Pengaruh Kreativitas Guru dan Motivasi Belajar Siswa Terhadap Hasil Belajar Siswa Pada Mata Pelajaran Akuntansi Kelas XI di SMKN 1 Jeneponto Israwati; Muhammad Azis; Sitti Hajerah Hasyim
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1358

Abstract

This study aims to determine the effect of teacher creativity and learning motivation on the learning outcomes of class XI Accounting students at SMKN 1 Jeneponto. The population of this study was 61 students of class XI AKL 1 and XI AKL 2 accounting expertise program at SMKN 1 Jeneponto, while the overall sample population was 61 students taken using saturated sampling techniques. Data collection was carried out using questionnaires and documentation. Data analysis was carried out using descriptive statistical analysis, instrument testing, classical assumption testing and hypothesis testing. The results showed that teacher creativity had a simultaneous effect on student learning outcomes. Learning motivation partially had a significant effect on student learning outcomes. Learning motivation was the most dominant influence on student learning outcomes. Teacher creativity and learning motivation simultaneously had a significant effect on the learning outcomes of class XI accounting expertise program at SMKN 1 Jeneponto. Teacher creativity and learning motivation partially had a significant effect on the learning outcomes of class XI accounting expertise program at SMKN 1 Jeneponto.
Pengaruh Kedisiplinan Belajar dan Iklim Komunikasi Terhadap Hasil Belajar Produktif Persamaan Dasar Akuntansi Pada Siswa Kelas X Jurusan Akuntansi SMK Negeri 6 Makassar Sitti Fatimah Azzahra B; M. Ridwan Tikollah; Sitti Hajerah Hasyim
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1360

Abstract

This study aims to analyze the influence of learning discipline and communication climate on the productive learning outcomes of basic accounting equations in class X accounting students at SMK Negeri 6 Makassar. A saturated sample was used in this study with 97 students as respondents. Data were collected using a questionnaire survey to the students. The results show that the communication climate has a partial effect on the productive learning outcomes of basic accounting equations. Learning discipline and communication climate have a simultaneous effect on the productive learning outcomes of basic accounting equations. Learning discipline has a dominant effect on the productive learning outcomes of basic accounting equations.
Learning to Save: How Financial Management Learning Influences Student Saving Behavior through Financial Literacy? Sitti Hajerah Hasyim; Nurjannah
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): April-June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3636

Abstract

Global concerns about young people’s financial vulnerability, rising digital consumption, and limited saving discipline have made student financial behavior an important issue in higher education. This study examines the influence of financial management learning on students’ saving behavior through financial literacy among Economics Education students at Universitas Negeri Makassar. Using a quantitative explanatory approach, data were collected from 54 students selected through purposive sampling and analyzed using path analysis with SPSS. The findings show that financial management learning positively affects financial literacy and saving behavior, while financial literacy also positively influences saving behavior. More importantly, financial literacy mediates the relationship between financial management learning and saving behavior, indicating that financial literacy acts as a bridge that transforms financial learning into practical saving habits. These findings suggest that financial management learning should integrate practical financial literacy activities to strengthen students’ responsible saving behavior.
Analisis Sistem Akuntasi Piutang (Studi Kasus Pada PT Kalimas Putra Mandiri) Andi Tasya Dwi Anisa Pratiwi; Sitti Hajerah Hasyim; Masnawaty S
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 1 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i1.716

Abstract

Pengelolaan piutang yang efektif merupakan aspek penting dalam menjaga stabilitas keuangan dan keberlangsungan operasional perusahaan, khususnya pada perusahaan yang menerapkan penjualan secara kredit. Penelitian ini bertujuan untuk menganalisis sistem akuntansi piutang yang diterapkan pada PT Kalimas Putra Mandiri, sebuah perusahaan distributor sepeda yang berlokasi di Kota Makassar, dengan fokus pada pengelolaan piutang, penyisihan piutang tak tertagih, serta efektivitas pengendalian internal. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis dilakukan terhadap prosedur pencatatan piutang, pengelompokan umur piutang, penggunaan sistem ERP, serta kebijakan penyisihan piutang tak tertagih. Hasil penelitian menunjukkan bahwa PT Kalimas Putra Mandiri telah menerapkan sistem akuntansi piutang secara terstruktur dan berhati-hati, ditandai dengan pengakuan piutang sesuai prinsip akuntansi akrual, pengelompokan piutang berdasarkan umur piutang, serta penetapan penyisihan piutang tak tertagih yang disesuaikan dengan tingkat risiko masing-masing kategori umur piutang. Total piutang perusahaan pada tahun 2023 sebesar Rp200.000.000 dengan penyisihan piutang tak tertagih sebesar Rp45.000.000. Meskipun demikian, penelitian ini menemukan kelemahan dalam pengendalian internal, terutama pada aspek pemisahan tugas dan verifikasi yang belum memadai. Oleh karena itu, perusahaan disarankan untuk memperkuat pengawasan dan audit internal guna meminimalkan risiko piutang tak tertagih dan meningkatkan kualitas pengelolaan piutang secara berkelanjutan.
Analisis Pengendalian Internal Terhadap Efektivitas Pengelolaan Kas Pada Kantor Kas Maccini PT. Bank Sulselbar Cabang Makassar A. Triraqa Afarin Islami; Sitti Hajerah Hasyim; Kartika Septiary Pratiwi Musa
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.546

Abstract

Penelitian ini bertujuan: untuk menganalisis pengendalian internal terhadap efektivitas pengelolaan kas pada kantor kas Maccini PT. Bank Sulselbar Cabang Makassar. Variabel dalam penelitian ini adalah: Pengendalian Internal terhadap efektivitas pengelolaan kas. Subjek dan fokus dalam penelitian ini adalah: Subjek penelitian ini adalah dua orang informan sebagai orang yang terlibat dalam pengelolaan kas di kantor kas maccini. Fokus pada penelitian ini adalah penerapan lima komponen pengendalian internal menurut kerangka COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Teknik pengumpulan data: Wawancara dan dokumentasi. Teknik analisis data: Reduksi data, Penyajian data, Analisis data dan merumuskan rekomendasi. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal di kantor kas maccini sudah efektif. Lingkungan pengendalian didukung integritas dan nilai-nilai etika, komitmen terhadap kompetensi, struktur organisasi, filosofi manajemen dan gaya operasi, dan kebijakan perihal sumber daya manusia. Penilaiain risiko dilakukan rutin. Aktivitas pengendalian dijalankan sesuai standar, meskipun masih ada kelemahan pada pemisahan tugas, dan otoritas yang tepat. Sistem informasi dan komunikasi didukung transaksi yang berjalan secara real-time sudah cukup baik. Dan pemantauan dilakukan terhadap transaksi kas secara rutin dan mendadak. Dengan demikian pengendalian internal sistem penerimaan dan pengeluaran kas sudah efektif.
Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Fazlur Rahman; Sitti Hajerah Hasyim; Azwar Anwar
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12282

Abstract

Penelitian ini bertujuan menganalisis pengaruh leverage dan profitabilitas terhadap nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Sampel penelitian terdiri atas 53 perusahaan yang dipilih menggunakan purposive sampling dari total 94 perusahaan, sehingga diperoleh 159 observasi. Data sekunder berupa laporan keuangan tahunan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa leverage yang diproksikan dengan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan profitabilitas yang diproksikan dengan Return on Equity (ROE) berpengaruh positif dan signifikan terhadap nilai perusahaan. Secara simultan, leverage dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa investor lebih mempertimbangkan kemampuan perusahaan dalam menghasilkan laba dibandingkan tingkat penggunaan utang dalam menilai nilai perusahaan, sehingga profitabilitas menjadi faktor penting dalam meningkatkan nilai perusahaan.This study aims to examine the effect of leverage and profitability on firm value in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative approach with a causal associative research design. The research sample consisted of 53 companies selected through purposive sampling from a population of 94 companies, resulting in 159 observations. Secondary data in the form of annual financial statements were analyzed using multiple linear regression analysis. The results indicate that leverage, as measured by the Debt-to-Equity Ratio (DER), has no significant effect on firm value. In contrast, profitability, as measured by Return on Equity (ROE), has a positive and significant effect on firm value. Simultaneously, leverage and profitability have a significant effect on firm value. These findings suggest that investors place greater emphasis on a company's ability to generate profits than on its level of debt when assessing firm value. Therefore, profitability is considered a key factor in enhancing firm value.
Analisis Penerapan Sistem Pengeluaran Kas untuk Biaya Perjalanan Dinas pada Kantor Wilayah Kementerian Agama Provinsi Sulawesi Selatan Nadia Putri Ramadani Ismail; Sitti Hajerah Hasyim; Masdar Ryketeng
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12208

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem pengeluaran kas untuk biaya perjalanan dinas pada Kantor Wilayah Kementerian Agama Provinsi Sulawesi Selatan. Penelitian menggunakan pendekatan deskriptif kualitatif. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sistem pengeluaran kas untuk biaya perjalanan dinas telah diterapkan secara efektif melalui pemanfaatan Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI). Penerapan sistem tersebut telah sesuai dengan ketentuan yang berlaku serta teori sistem pengeluaran kas menurut Mulyadi (2016). Kesesuaian tersebut terlihat pada penggunaan dokumen, pencatatan akuntansi, dan pelaksanaan fungsi-fungsi terkait. Dengan demikian, sistem pengeluaran kas pada biaya perjalanan dinas di Kantor Wilayah Kementerian Agama Provinsi Sulawesi Selatan telah berjalan dengan baik dan mendukung efektivitas pengelolaan keuangan instansi. This study aims to analyze the implementation of the cash disbursement system for official travel expenses at the Regional Office of the Ministry of Religious Affairs of South Sulawesi Province. The study employed a qualitative descriptive approach. Data were collected through interviews, observations, and documentation, and were analyzed using the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results indicate that the cash disbursement system for official travel expenses has been implemented effectively through the utilization of the Agency-Level Financial Application System (SAKTI). The implementation of the system is in accordance with applicable regulations and Mulyadi’s (2016) theory of cash disbursement systems. This conformity is reflected in the use of supporting documents, accounting records, and the execution of related functions. Therefore, the cash disbursement system for official travel expenses at the Regional Office of the Ministry of Religious Affairs of South Sulawesi Province has operated properly and supports effective financial management within the institution.
Co-Authors A. Triraqa Afarin Islami Abd. Mursyid Abdul Rajab Abdul Wahab Adelia Sartika Ahmad Luthfi Alisa Misran Altasya Nurmaeza Ananta Tri Mahardika Andi Asmawati Azis Andi Irga Satrawati Taslim Andi Sawe Ri Esso Andi Tasya Dwi Anisa Pratiwi Andi Tenri Ampa Andika Isma Anisa Nurulita Hasani Anwar Anwar Aprilianti Nirmala S Arviny Dian Saputri Azwar Anwar Chalid Imran Musa Citra Ayni Kamaruddin Dedi Harianto Dewi Restika Putri Dimas Prayoga Dunakhir, Samirah Fajriani Azis Farid Agung Ramadhan Fazlur Rahman Fitrianti Fitrianti Hikmayani Subur Ibrahim Al khalil Ilham Royan Hidayat Inanna Israwati Kartika Septiary Pratiwi Musa Kirana Azzahra Leny Noviani Lodang, Hamka M. Ridwan Tikollah M. Yusuf A. Ngampo, M. Yusuf A. Masnawaty S Mufidah Amaliah Muhammad Azis Muhammad Fikri Aqil Muhammad Hasan Muhammad Imam Ma'ruf Mukhammad Idrus Mustari Mustari Nadia Putri Ramadani Ismail Nahriana Nahriana Nur Afiah Nur Arisah Nur Rubiati Ningsih Nuraisyiah Nuraisyiah Nuraisyiah Nurdiana Nurhikmah Ramadhani Nurjannah Nurjannah Nurjannah Nurul Atika Nurzabrina Anugrani Rahmatullah Ratnah S Ratnah S. Rosnaeni Ryketeng, Masdar Sahade Salim Diarra Samsinar Sitti Fatimah Azzahra B Sri Utami Tuti Supatminingsih Warka Syachbrani Winda Rahayu Zakia Asrifah Ramly