Article Per Year (5 Year)
p-Index From 2021 - 2026
1.756
P-Index
This Author published in this journals
All Journal Infestasi Majalah Ilmiah Warta Dharmawangsa Tangible Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Journal of Applied Taxation and Policy
Sri Rahayu Syah
Politeknik Lembaga Pendidikan dan Pengembangan Profesi Indonesia Makassar
Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN Sri Rahayu Syah; Nurfianti Jim
Tangible Journal Vol 6 No 2 (2021): -
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v6i2.213

Abstract

Penelitian ini bertujuan untuk mengetahui apakah penerapan sistem pengendalian internal atas persediaan barang di PT Kebayoran Pharma Cabang Makassar telah sesuai dengan standar COSO framework (The Committee of Sponsoring Organizations of Treadway Commission). Jenis penelitian yang dilakukan adalah studi kasus. Data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yang dilakukan adalah metode wawancara, dokumentasi, dan checklist. Penelitian ini menggunakan uji kredibilitas dengan cara triangulasi teknik. Teknik analisis data yang digunakan adalah analisis deskriptif untuk menjawab masalah yang diangkat dalam penelitian. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal atas persediaan barang dagang oleh PT Kebayoran Pharma Cabang Makassar sebagian besar sesuai dengan lima komponen pengendalian internal menurut COSO framework. Penerapan sistem pengendalian internal atas persediaan barang sebesar 75,34% telah sesuai dengan COSO framework. Hal tersebut menunjukkan bahwa sistem pengendalian internal atas persediaan di PT Kebayoran Pharrma Cabang Makassar masuk kategori efektif. Komponen aktivitas pengendalian dan pemantauan telah sesuai dengan COSO framework. Komponen dengan beberapa bagian yang belum sesuai dengan COSO framework adalah lingkungan pengendalian, penilaian risiko, informasi dan komunikasi. Keywords: sistem pengendalian internal, COSO framework, persediaan.
SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN Sri Rahayu Syah; Nurfianti Jim
Tangible Journal Vol 6 No 2 (2021): -
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v6i2.213

Abstract

Penelitian ini bertujuan untuk mengetahui apakah penerapan sistem pengendalian internal atas persediaan barang di PT Kebayoran Pharma Cabang Makassar telah sesuai dengan standar COSO framework (The Committee of Sponsoring Organizations of Treadway Commission). Jenis penelitian yang dilakukan adalah studi kasus. Data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yang dilakukan adalah metode wawancara, dokumentasi, dan checklist. Penelitian ini menggunakan uji kredibilitas dengan cara triangulasi teknik. Teknik analisis data yang digunakan adalah analisis deskriptif untuk menjawab masalah yang diangkat dalam penelitian. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal atas persediaan barang dagang oleh PT Kebayoran Pharma Cabang Makassar sebagian besar sesuai dengan lima komponen pengendalian internal menurut COSO framework. Penerapan sistem pengendalian internal atas persediaan barang sebesar 75,34% telah sesuai dengan COSO framework. Hal tersebut menunjukkan bahwa sistem pengendalian internal atas persediaan di PT Kebayoran Pharrma Cabang Makassar masuk kategori efektif. Komponen aktivitas pengendalian dan pemantauan telah sesuai dengan COSO framework. Komponen dengan beberapa bagian yang belum sesuai dengan COSO framework adalah lingkungan pengendalian, penilaian risiko, informasi dan komunikasi. Keywords: sistem pengendalian internal, COSO framework, persediaan.
Asset Lantung : Wara-Wara Akuntabilitas dan Ghost shopping dengan Pendekatan Netnografi Sultan Syah; Alfiyatul Qomariyah; Sri Rahayu Syah
InFestasi Vol 19, No 1 (2023): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i1.20039

Abstract

Accountability is based on the need for an individual or entity to be able to express their anger over any day-to-day currency actions, decisions, or ex-penses that relate to them. Recognition is essential in the context of oil as-sets and natural resources to ensure that proper management and utiliza-tion are carried out. The study aims to provide an understanding of an ac-countability practice for managing Lantung assets (natural resource assets). This research uses an interpretive paradigm and qualitative method with Combination of Literature Study and Netnography Approaches. The re-sults of the study provide an understanding of accountability practices in-dicating that companies take various steps to secure their position from var-ious threats while maintaining their "power" The ghost shopping strategy by companies has yielded results in the pricing of Lantung. The interpreta-tion of agency theory as an accountability performance drama seeks to pre-sent capitalist values to the audience to remain focused on the appearance of accountability presented through financial statements (accounting prod-ucts). Finally, the values of capital (again) give legitimacy to decision-makers to stand on these capitalist values.
SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN Sri Rahayu Syah; Nurfianti Jim
Tangible Journal Vol 6 No 2 (2021): -
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v6i2.213

Abstract

Penelitian ini bertujuan untuk mengetahui apakah penerapan sistem pengendalian internal atas persediaan barang di PT Kebayoran Pharma Cabang Makassar telah sesuai dengan standar COSO framework (The Committee of Sponsoring Organizations of Treadway Commission). Jenis penelitian yang dilakukan adalah studi kasus. Data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yang dilakukan adalah metode wawancara, dokumentasi, dan checklist. Penelitian ini menggunakan uji kredibilitas dengan cara triangulasi teknik. Teknik analisis data yang digunakan adalah analisis deskriptif untuk menjawab masalah yang diangkat dalam penelitian. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal atas persediaan barang dagang oleh PT Kebayoran Pharma Cabang Makassar sebagian besar sesuai dengan lima komponen pengendalian internal menurut COSO framework. Penerapan sistem pengendalian internal atas persediaan barang sebesar 75,34% telah sesuai dengan COSO framework. Hal tersebut menunjukkan bahwa sistem pengendalian internal atas persediaan di PT Kebayoran Pharrma Cabang Makassar masuk kategori efektif. Komponen aktivitas pengendalian dan pemantauan telah sesuai dengan COSO framework. Komponen dengan beberapa bagian yang belum sesuai dengan COSO framework adalah lingkungan pengendalian, penilaian risiko, informasi dan komunikasi. Keywords: sistem pengendalian internal, COSO framework, persediaan.
Analysis of the Accounting Information System for Employee Payroll of the Makassar City Regional Representative Council Halmi; Sri Rahayu Syah; Julkifli; Muh. Imaduddin
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.357

Abstract

This research aims to analyze the implementation of the Employe Payroll Accounting Information System (AIS) at the Secretariat of the Regional People's Representative Council of Makassar City. This research uses a descriptive qualitative approach. Data were collected thru observation, documentation, and in-depth interviews with key informants selected using the snowball sampling technique. Data analysis involved data collection, data reduction, data presentation, and drawing conclusions. The validity of the findings was checked using source triangulation and method triangulation. The research results confirm that the Payroll Accounting Information System of the Makassar City Regional People's Representative Council is adequate thru the utilization of the SIMAKDA system (for employes) and SIPGAJIDEWA system (for council members). The findings show that both systems automatically generate 100% of the required documents, including the Payroll List, Tax Deduction Recapitulation, and Non-Tax Deposit Letter. The system's advantage lies in the integration of automation formats that ensure the accuracy of financial data and compliance with public sector tax regulations in real-time. This research only focuses on the functional and administrative analysis of the system at one location, so the generalization of the findings may be limited to agencies with similar bureaucratic characteristics and has not yet deeply evaluated the technical aspects of cybersecurity. This research provides an empirical foundation for the development of a public sector SIA model that can align heterogeneous administration (civil servants and state officials) into a transparent accountability framework.
Management and Accounting Treatment of Zakat Based on PSAK 109 at BAZNAS Makassar City Sri Rahayu Syah; Sufardi Sufardi; Rahmi Pahrisa; Ria Rezki Amalia; Alfiyatul Qomariyah; Sultan Syah
Jurnal Warta Dharmawangsa Vol 20, No 3 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v20i3.8871

Abstract

This study aims to analyze the management and accounting treatment of zakat based on PSAK No. 109 at the National Zakat Agency (BAZNAS) Makassar City. This study is motivated by the importance of transparent and accountable zakat management in accordance with sharia provisions and accounting standards. Zakat management in Indonesia is regulated by Law No. 23 of 2011 and reinforced by Government Regulation No. 14 of 2014. The research focuses on the collection, distribution, and utilization of zakat funds based on Law No. 23 of 2011, while the recording and reporting of zakat funds are analyzed based on PSAK No. 109 on Accounting for Zakat, Infaq, and Sadaqah. This study employs a qualitative method with a descriptive approach. Data were obtained through interviews, observations, and documentation of informants directly involved in zakat management at BAZNAS Makassar City. Research findings indicate that zakat funds are collected through professional zakat deductions, Zakat Collection Units, bank transfers, and zakat pickup services. Zakat distribution is carried out through programs in education, health, productive economy, social welfare, and religious outreach. Zakat accounting treatment generally refers to PSAK No. 109, which covers the recognition, measurement, presentation, and disclosure of zakat funds. However, there are still obstacles in the form of limited human resources, manual recording systems, and suboptimal digitalization of financial reporting
Design and Validation of a FAIR-Compliant Semantic Ontology for Sustainability Reporting Tri Frida Suryati; Sri Rahayu Syah; Sultan Syah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.455

Abstract

Sustainable fashion involves complex interactions among material, manufacturing, ethical, and socio-cultural dimensions; however, a formalized semantic framework remains insufficiently developed. This study aims to develop and validate a semantic ontology framework, namely the Fashion and Textile Semantic Knowledge Ontology (FTOs), to systematically and interoperably represent and integrate various dimensions of sustainable fashion. The FTOs was constructed using the NeOn Ontology Engineering Methodology (Scenario 2) to ensure modularity, integration of multiple sources, and iterative refinement through collaboration with domain experts. The ontology consists of eight primary classes: Fiber Type, Yarn Composition, Fabric Lifecycle, Manufacturing Process, Ethical Design, Consumer Awareness, Cultural Aesthetic, and Policy Framework. These classes are interlinked through semantic relations, including isMadeOf, affects, contributesTo, influences, and enables. Validation was conducted using SPARQL-based competency questions and structured domain-expert evaluation, resulting in a mean precision of 95.9 percent, a recall of 90.4 percent, and an overall validity index of 4.74 out of 5. These outcomes confirm the ontology's semantic coherence, inferential reliability, and practical applicability. The integration of cultural and ethical dimensions bridges sustainability semantics with identity-driven consumption patterns, providing a novel contribution to sustainability informatics. The FTOs framework is FAIR-compliant, reusable, and interoperable. It enables AI-driven applications in circular economy modeling, eco-label tracking, and policy simulation, and supports the operationalization of SDG 8 (Decent Work and Economic Growth) and SDG 12 (Responsible Consumption and Production). The ontology provides a replicable foundation for cross-domain sustainable knowledge integration, with potential for extension to multi-lingual datasets and dynamic lifecycle analytics.
Co-Authors Alfiyatul Qomariyah Etha Gustin Merdekawaty Halmi Julkifli Muh. Imaduddin Nabila Syahrier Nur Fajriana Nurfianti Jim Rahmi Pahrisa Ria Rezki Amalia Rian Yunianto Sufardi Sufardi Sultan Syah Sultan Syah Syah, Sultan - Tri Frida Suryati