Article Per Year (5 Year)
p-Index From 2020 - 2025
1.554
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business International Journal of Economic Research and Financial Accounting GoodWill Journal of Economics, Management, and Accounting Masterpiece Journal Society Service Insight
Sitti Marhumi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Efek Independensi, dan Akuntansi Spiritual pada Kecakapan Auditor dalam Melaksanakan Deteksi Fraud Andi Arifwangsa Adiningrat; Sitti Marhumi; Masrullah Masrullah
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1458

Abstract

Abstrak Penelitian ini memiliki tujuan jangka panjang untuk mendeteksi fraud dan memastikan tidak ada lagi kecurangan laporan keuangan, penyalagunaan aset dan penyimpangan dalam mengaudit. Target khusus yang ingin dicapai adalah untuk meminimalisir adanya kecurangan yang dilakukan oleh manajemen. Dalam penelitian ini metode analisis yang digunakan adalah analisis regresi llinear berganda. Metode analisis regresi llinear berganda terdiri dari dua alat analisis yaitu Analisis Statistik Deskriptif dan Analisis Statistik Infrensial. Pada hasil penelitian ini menunjukkan bahwa independensi dan akuntansi spiritual berpengaruh positif terhadap kecakapan auditor dalam deteksi fraud Kata Kunci: Fraud, Indenpendensi, dan Akuntansi Spiritual Abstract For 150-200 word, An abstranct is a brief summary of a research article, thesis, review, conference proceeding or any-depth analysis of a particular subject or disipline, and is often used to help the reader quickly ascertain the paper purposes. When used, an abstract always appears at the beginning of a manuscript or typescript, acting as the point-of-entry for any given academic paper or patent application. Absatrcting and indexing services for various academic discipline are aimed at compiling a body of literature for that particular subject. Abstract length varies by discipline and publisher requirements. Abstracts are typically sectioned logically as an overview of what appears in the paper. Keywords: content; formatting; article.
MODEL PENGENDALIAN PERSEDIAAN PAKAN USAHA TERNAK AYAM BROILER (Studi Kasus Ud. Turiolo) Nurinaya Nurinaya; Sri Andayaningsih; Sitti Marhumi
Jurnal Mirai Management Vol 5, No 1 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i1.698

Abstract

Usaha ternak ayam mempunyai prospek yang menjanjikan mengingat animo masyarakat yang tinggi terhadap hasil unggas tersebut. Keberhasilan mengelola usaha ternak ayam harus didukung oleh kemampuan dalam mengelola dan mengendalikan faktor-faktor produksi diantaranya adalah pakan ternak. Penelitian ini bertujuan untuk mengetahui jumlah persediaan pakan optimal, banyaknya persediaan pengaman, dan titik pemesanan kembali. Penelitian ini menggunakan metode Economic Order quantity (EOQ). Data yang digunakan adalah data primer dan sekunder yang diperoleh dari hasil wawancara dan observasi di lapangan. Penelitian ini menggunakan data penggunaan pakan rata-rata selama periode 1 tahun terakhir yaitu tahun 2019 (6 siklus pemeliharaan) Temuan penelitian ini adalah jumlah pembelian pakan efektif menggunakan metode Economic Order quantity (EOQ) sebanyak 5855 Zak, jumlah pemesanan sebanyak 10 kali dan titik pemesanan kembali ROP yaitu saat jumlah pakan yang ada tersisa 56 Zak. Melalui metode EOQ biaya yang dapat dihemat yaitu sebesar Rp. 2.091.437,07,- Kata Kunci : Pengendalian Persediaan, EOQ
Analisis Keunggulan Bersaing Terhadap Kinerja Penjualan Pada PT. Wicaksana Overseas International. Tbk Cabang Gowa Sri Andayaningsih; Nurinaya Nurinaya; Sitti Marhumi
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i3.3386

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh keunggulan bersaing terhadap kinerja penjualan PT. Wicaksana Overseas International. Tbk Cabang Gowa. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah studi kepustakaan. Hasil penelitian menunjukkan bahwa keunggulan bersaing terhadap variabel kinerja penjualan PT. Wicaksana Overseas International. Tbk Cabang Gowa yaitu dengan menerapkan strategi produk (product), strategi harga (price), strategi promosi (promotion) dan strategi distribusi (placement) yang dikenal dengan istilah 4P. Strategi produk dengan cara memastikan semua produk yang masuk di toko sudah mencakup semua produk unilever. Strategi harga dengan price list yang telah ditetapkan oleh unilever, untuk persaingan harganya dengan melakukan tambahan discount dan bonus barang. Strategi promosi melalui media elektronik TV, Radio, display produk di toko-toko supermarket dan toko-toko kosmetik. Dan strategi distribusi melalui pendistribusian yang rapat, penambahan outlet baru, penambahan varian produk, penambahan quantity berdasarkan pengambilan rata-rata up 20% dan service excellent yaitu memastikan ketersediaan produk serta memastikan produk sampai ke konsumen minimal H+2 setelah terbit faktur/ invoice pemesanan barang. Kata Kunci : Keunggulan Bersaing, Kinerja Penjualan
Impact of Quality Life Work and Workload On Employee Performance at PT. BRI Tbk Barru Branch Office Muh. Agil Saputro; asdi, Asdi; Sitti Marhumi
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.90

Abstract

Research purposes This For know influence quality life work and burden Work to performance employees at PT. Bank Rakyat Indonesia Tbk . Barru Branch Office. Type of data used in study This is the quantitative data obtained from distributed and related questionnaires​ with the problem under study . Data collection techniques were carried out with observation and sharing questionnaire . In research This data sources used in Data collection includes primary data and secondary data . Instrument research used​ in study This use method scale likert . Based on results data research with use calculation statistics through Statistics for the Social Science (SPSS) version 21 application regarding influence quality life work and burden Work to performance employees at PT. Bank Rakyat Indonesia Tbk . Barru Branch Office which has discussed in chapter before , then writer interesting A conclusion important that is quality life work and burden Work influential positive and significant to performance employee proven with efficient regression quality life work (X 1 ) of 0.300 and load work (X 2 ) of 0.510 and value t count (X 1 ) is 2.020 > t table 2.00 with mark significance 0.047 <0.05 whereas mark t count (X 2 ) is 3,862 > t table 2.00 with mark significance 0.000 < 0.05.
The Influence of Work Facilities on Employee Performance at the UPT Office of the Goods Quality Testing and Certification Center (BPSMB) of the Industry and Trade Department of South Sulawesi Province Anindya Maharani Tajuddin; Sitti Nurbaya; Sitti Marhumi
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.115

Abstract

This study aims to determine the Effect of Work Facilities on Employee Performance at the UPT Office of the Goods Quality Testing and Certification Center (BPSMB) Disperindag South Sulawesi Province. The type of research used in this study is quantitative research. The sample in this study was 35 respondents. This study used a simple linear regression analysis and used data sourced from respondents and documentation from the UPT Office of the Goods Quality Testing and Certification Center (BPSMB) Disperindag South Sulawesi Province. Regression test results based on the significant value test (sig) provided that if the sig value <0.05 is obtained the sig value = 0.25 which means <0.05. Thus, it can be concluded that the linear regression equation from the study obtained that work facilities affect employee performance at the UPT Office of the Goods Quality Testing and Certification Center (BPSMB) Disperindag South.
The Effect Of Position Rotation On Employee Work Productivity At The Fisheries Service Office Bulukumba Regency Rahmat Hidayat; Sitti Nurbaya; Sitti Marhumi
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.199

Abstract

This research utilizes a quantitative approach to explore the relationship between job rotation and work productivity within the Fisheries Department of Bulukumba Regency. Regression analysis indicates a significant relationship between the job rotation variable (X) and work productivity (Y), with a regression coefficient of 0.902 and a very high level of significance (< 0.001). The results show that each one-unit increase in job rotation is associated with an increase of 0.902 units in work productivity. The regression model also demonstrates a high level of fit, with a coefficient of determination of 0.911, indicating that approximately 91.1% of the variation in work productivity can be explained by the job rotation variable. These findings are consistent with the theory that job rotation can enhance employee productivity and can be utilized to assess employee potential and increase motivation through activity variation. These results support the use of job rotation as a significant predictor of improved work productivity in the context of the Fisheries Department of Bulukumba Regency. Effective implementation and management of job rotation strategies can be key to enhancing employee work productivity.
Effect Of Motivation And Appreciation Of Employee Performance At The Department Of Transportation Makassar A. afifah ramadani; Sitti Marhumi; Muhammad Akib
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.223

Abstract

This study aims to determine the effect of motivation and rewards on employee performance at the Makassar City Transportation Agency. This study uses a quantitative method with a multiple linear regression approach. Data were collected through questionnaires distributed to 89 employees. The results of the study indicate that motivation has a significant effect on employee performance with a T value (T-statistic) of 7.523 and a significance level of 0.000. Rewards also have a significant effect on employee performance with a T value (T-statistic) of 2.359 and a significance level of 0.021. The T value (T-statistic) in this context is a test statistic used to determine whether the coefficient of the independent variable (motivation and rewards) is significantly different from zero, which means that the variable has an effect on the dependent variable (employee performance). A higher T value indicates that the independent variable has a strong and significant effect. In addition, the combination of motivation and rewards explains 60.8% of the variation in employee performance, as indicated by the R Square value of 0.608. The conclusion of this study is that motivation and rewards play an important role in improving employee performance. Therefore, it is recommended to improve motivation programs and reward systems to achieve optimal performance.
The Influence of Occupational Safety and Health Programs on Employee Performance of PT. PLN (Persero) Upt Makassar Andi Nur Rezkhy; Sitti Nurbaya; Sitti Marhumi
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/0e31j155

Abstract

This study investigates the impact of Occupational Safety and Health (OSH) programs on employee performance at PT. PLN (Persero) UPT Makassar. Using a quantitative approach, data were collected from 56 employees through structured questionnaires and analyzed with SPSS version 29. The OSH program, encompassing workplace conditions, health services, and environmental safety, was measured as the independent variable, while employee performance, indicated by work quality, behavior, and personal attributes, served as the dependent variable. Results from descriptive and regression analyses indicate a significant positive influence of OSH programs on employee performance, with a regression coefficient of 0.761 and a coefficient of determination (R²) of 0.676. This suggests that 67.6% of variations in employee performance are explained by the OSH program. The findings underscore the importance of continuous implementation and enhancement of OSH initiatives, such as safety training and personal protective equipment usage, to improve employee productivity and maintain a safe work environment. The study contributes to organizational management practices by demonstrating that effective OSH programs are essential for achieving optimal employee performance and workplace safety.
Equipping the Young Generation with Modern Accounting Skills using Zahir Accounting Ismawati; Masrullah; Indriana; Nurinaya; Sitti Marhumi; Saida Said
Masterpiace Journal Society Service Insight Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/nprggw16

Abstract

The rapid advancement of digital technology and the increasing demand for industry-relevant competencies have transformed the field of accounting, shifting practices from manual processes to computerized systems. This community engagement program aims to strengthen the technological and accounting competencies of students at SMA Muhammadiyah 1 Unismuh Makassar by introducing Zahir Accounting as a modern, practical, and industry-recognized accounting software. The program responds to a significant skills gap, where many students lack exposure to accounting applications commonly used in professional settings. Through a one-day intensive workshop conducted at the Faculty of Economics and Business, Universitas Muhammadiyah Makassar, participants received training on financial management concepts, software navigation, and the preparation of complete financial statements using Zahir Accounting. The activity included theoretical lectures, hands-on tutorials, and guided simulations to ensure students gained both conceptual understanding and practical experience. Findings from the program indicate substantial improvements in students’ digital literacy, financial reporting skills, and awareness of technology-based accounting practices. Moreover, the training enhanced students’ confidence and preparedness to enter the workforce or pursue entrepreneurial endeavors, aligning with Muhammadiyah’s vision of developing competent, values-driven human resources. The program demonstrates the relevance of integrating modern accounting tools into secondary education and highlights the need for continuous training and the development of tailored learning modules to ensure long-term impact and sustainability.
Co-Authors A. afifah ramadani Andi Arifwangsa Adiningrat Andi Nur Rezkhy Anindya Maharani Tajuddin Asdi, Asdi Indriana Ismawati Masrullah, Masrullah Muh. Agil Saputro Muhammad Akib Nurinaya Nurinaya Nurinaya Rahmat Hidayat Saida Said Sitti Nurbaya Sri Andayaningsih Sri Andayaningsih