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All Journal AkMen JURNAL ILMIAH Jurnal Bisnis dan Kewirausahaan
Nurfaidah Nurfaidah
STIE YPUP MAKASSAR
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA PT.BASIS INDAH DI MAKASSAR Nurfaidah Nurfaidah
AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The purpose of this research is to know the model of Production cost calculation by using Activity based costing method. where the data collection technique used is by doing through observation, interview and documentation. to support the problems studied by the author. The analysis method used is descriptive qualitative and quantitative analysis where in this study the authors use the application of traditional systems to charge the element of production costs on the variable cost of production. From the results of research by the authors that the calculation of perunit production cost in 2016 using the traditional system in obtaining the results of the cost of production for Chipping Rp.175.901,06 for Splite Rp.172.730,90 for stone ash Rp.163.157,01 for screening Rp.141.934,95 and for the sand of Rp.101.786,63.
PENGARUH KEAHLIAN, INDEPENDENSI DAN ETIKA TERHADAP KUALITAS AUDITOR PADA INSPEKTORAT KABUPATEN BULUKUMBA Nurfaidah Nurfaidah
AkMen JURNAL ILMIAH Vol 16 No 2 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The purpose of this research include to obtain empirical evidence to investigate and analysis of the influence of expertise , independence and ethics on the quality of auditors inspectorate bulukumba on district . Sample chosen overall as many as 30 auditors/ examiner. A model of analysis that was used to test hypotheses is linear regression of multiple , this analysis we can based on the figures for the data from 31 the number of respondents who back out of the research obtained through a questionnaire .The independent variable been disclosed in the research this is craftsmanship , the independence of the and ethics .To using three dependent variables in this research was the quality of an auditor .Data in the research is the primary data was obtained from disseminating questionnaires directly to the whole an auditor/ Bulukumba district inspectorate examiner. This research result indicated in partial expertise a significant positive impact on the quality and independence of auditors and ethics influential positive who do not significantly to the quality of the auditors / an examiner in inspectorate. bulukumba districtIn bersama-sama ( simultaneous ), expertise independence of, and ethics influential positive who do not significantly to the quality of the auditors in inspectorate. bulukumba district. Tujuan penelitian ini antara lain untuk memperoleh bukti empiris guna mengetahui dan dianalisis tentang pengaruh keahlian, independensi dan etika terhadap kualitas auditor pada Inspektorat Kabupaten Bulukumba. Sampel dipilih secara total sebanyak 30 auditor/pemeriksa. Model analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda, analisis ini didasarkan pada data dari 31 responden yang penelitiannya melalui kuesioner. Variabel independen dalam penelitian ini adalah keahlian, independensi dan etika. Untuk variabel dependen dalam penelitian ini adalah kualitas auditor. Data dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada seluruh auditor/pemeriksa Inspektorat Kabupaten Bulukumba. Hasil penelitian ini menunjukkan secara parsial keahlian berpengaruh positif yang signifikan terhadap kualitas auditor sedangkan independensi dan etika berpengaruh positif yang tidak signifikan terhadap kualitas auditor/pemeriksa pada Inspektorat Kabupaten Bulukumba. Secara bersama-sama (simultan) keahlian, independensi, dan etika berpengaruh positif yang tidak signifikan terhadap kualitas auditor pada Inspektorat Kabupaten Bulukumba.
ANALISIS EFISIENSI BIAYA OPERASIONAL PENGELOLAAN TAMAN WISATA TANJUNG BIRA TERHADAP PENDAPATAN DINAS PARAWISATA DAERAH KABUPATEN BULUKUMBA Nurfaidah Nurfaidah
Jurnal Bisnis dan Kewirausahaan Vol. 6 No. 2 (2017): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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The purpose of this study was to measure the extent of operational cost efficiency of the management of Parks Tourism promontory Bira and the effect on revenue Bulukumba District Tourism Department To know the development of promontory Bira Travel Park management Bulukumba district where the techniques of data collection that is used is to conduct a field study whether conducted through observation, interviews and documentation and study of literature to support the problems studied by the authors The analytical method used is the analysis of variance which in this study the authors compare the budget and realization both for operating costs and revenue district tourism office Bulukumba From the research conducted by the author that the difference harm caused differences in operational fuel costs Rp.1.723.295,- or 31.27% Difference in cost Security Rp.16.449.875,- or 802% Difference revenues adverse levies throughout Actual income items due to the income Levy Use parking area properties promontory Bira Points lodging Guest Houses Villa Funeral Dato Tiro, Bath hila – hila Pua cowboy , Lolisang , samboang beach and Bath Betu , dampang smaller than the specified budget. Tourism agency Bulukumba district in controlling operationa l cost by performing budgetary discipline in doing any activity This system will make the tourism department Bulukumba district discipline in every expenditures of each activity Similarly the achievement can be judged based on the comparison between actual and budget set utilization operational budget at the Department of tourism and Bulukumba district has managed to create the main function of the budget as a planning and control tool.
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