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All Journal AkMen JURNAL ILMIAH JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Al-Buhuts (e-journal) Journal of Training and Community Service Adpertisi Jurnal Pengabdian Bersama Masyarakat Indonesia Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Sitti Mispa
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitti Mispa
AkMen JURNAL ILMIAH Vol 13 No 2 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study was to analyze the influence of cash turnover, inventory turnover and sales growth turnaround company to return on assets (ROA) at a food and beverage company. Population of this research is the food and beverage companies listed on t he Indonesia stock exchange (IDX) in year 2012-2014. Sampling method used is the purposive sampling and retrieved 13 companies as samples. Methods of analysis used is multiple regression analysis. Based on the results of partial or test T, cash turnover variable, inventory turnover and sales growth is not significant effect on profitability.
Sosialisasi Teknik Pembukuan pada Pelatihan Pengelolaan Keuangan BUMDes di Kecamatan Bontoa: Sosialisasi Teknik Pembukuan pada Pelatihan Pengelolaan Keuangan BUMDes Rahman Pura; Sufiati Sufiati; Sitti Mispa; Nensi Nensi
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 2 No. 3 (2022): Okt 2022
Publisher : ADPERTISI

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Abstract

The purpose of this activity is to increase knowledge and skills about financial bookkeeping techniques. The audience of the participants are BUMDes managers, totaling 29 people from 6 BUMDes in Bontoa District. The method of carrying out activities with a participatory approach and method of presenting material in the form of lectures. The steps taken are the presentation of the material by the resource person then followed by a discussion. The results of the activity show that the socialization of financial bookkeeping techniques can increase the knowledge ability of managers in understanding BUMDes financial bookkeeping techniques. Follow-up activities in the form of training and technical guidance related to BUMDes financial bookkeeping, both manually and based on applications.
MODEL PENINGKATAN KEPATUHAN MEMBAYAR PAJAK Gunawan Gunawan; Sitti Mispa
AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i3.2992

Abstract

This study aims to examine tax morale, socialization, service quality of the tax authorities and the social environment on taxpayer compliance at KPP Madya Makassar. This type of research is quantitative research to test the justification of the proposed hypothesis with statistics. Data was collected through questionnaires which were distributed to respondents with a population of 1,100 individual taxpayers registered at the Makassar Primary Tax Service Office (KPP). The sampling technique in this study is by accidental sampling with the slovin formula so that the total sample is 100 taxpayers. Data analysis used Partial Least Square (PLS) method. Based on data analysis, it was found that tax morale, socialization and social environment had a positive and significant effect on taxpayer compliance at KPP Madya Makassar. While the quality of tax services does not have a significant effect on taxpayer compliance at KPP Madya Makassar.
Pelatihan Kemampuan Berbahasa Bugis di Kalangan Warga Malaysia Keturunan Bugis di Johor- Malaysia Mappamiring, Mappamiring; Yana Fajriah; Muh. Syafruddin; Sitti Mispa; Andi Sulfati; Eldi; Susiana Muchtar; Tenri Ola; Magdalena Supranda; Dahniyar Daud
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.2296

Abstract

Pelatihan ini bertujuan untuk melestarikan dan mengembangkan kemampuan berbahasa Bugis di kalangan masyarakat Malaysia keturunan Bugis, khususnya yang berdomisili di Johor. Kegiatan ini merupakan program kerja sama antara STIEM Bongaya Makassar, Universiti Teknologi Malaysia (UTM) dan Persatuan Bugis Sedunia-Johor. Kegiatan ini dilaksanakan pada tanggal 18 Juli 2024 bertempat di Muzium Rumah Bugis-Pontian, Johor. Jumlah peserta pelatihan sebanyak 35 peserta yang merupakan warga Malaysia keturunan bugis yang berdomisili di Johor. Metode pembelajaran yang interaktif dan menyenangkan, peserta diajak untuk mempelajari kosakata, tata bahasa, dan budaya Bugis. Dengan meningkatkan kemampuan berbahasa Bugis, peserta diharapkan dapat berperan aktif dalam menjaga kelangsungan tradisi lisan dan memperkuat identitas budaya Bugis. Selain itu, pelatihan ini juga bertujuan untuk mempererat tali silaturahmi antar sesama keturunan Bugis serta menumbuhkan rasa bangga terhadap identitas budaya Bugis. Dari hasil kegiatan pelatihan ini di harapkan pemahaman dan pengetahuan warga Malaysia keturunan bugis meningkat dan selanjutnya diharapkan para peserta dapat mempraktekkan penggunaan bahasa bugis dalam kesehariannya untuk melestarikan bahasa bugis di Malaysia
Pelatihan Keterampilan Tata Boga dan Manajemen Usaha untuk Peningkatan Ekonomi Keluarga di Desa Sanrobone, Takalar Dahniyar Daud; Nuramal Nuramal; Rezki Arianty Akob; Andi Agus; Sitti Mispa; Susiana Mochtar; Gunawan. L. Pongkapadang
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 3 (2025): Juli : Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i3.1694

Abstract

This community service activity aims to improve culinary skills and micro-business management for the people of Sanrobone Village, Takalar Regency as an effort to increase family income and economic independence. The method of implementing the activity includes identifying needs, local ingredient-based culinary training, food sanitation workshops, micro-business management training, digital marketing, business plan preparation, and evaluation of results. The results of the activity showed a significant increase in processed food production skills, understanding of the importance of sanitation and food safety, and the ability to manage small-scale businesses. Participants were also able to utilize social media for product promotion and began designing home businesses independently or in groups. The formation of two joint business groups (KUB) is an indication that this training has fostered entrepreneurial initiatives among the village community. This activity is expected to contribute to strengthening the local economy in a sustainable manner and can be replicated in other villages with similar characteristics.
Determinasi Nilai Perusahaan: Peran Akuntansi Lingkungan, Leverage, dan Kebijakan Dividen pada Perusahaan Pertambangan di Indonesia Sitti Mispa; Sri Sundari; Kartini Kartini
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6467

Abstract

This study aims to analyze the effect of environmental accounting, leverage, and dividend policy on firm value, both partially and simultaneously, in mining sector companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using multiple linear regression analysis on secondary data from 2017 to 2022. The results show that, partially, environmental accounting and dividend policy have a positive and significant effect on firm value. Leverage displays varied effects depending on the individual company’s capital structure. Simultaneously, the three independent variables explain 57.8% of the variability in firm value (R² = 0.578), indicating a strong predictive model. These findings support stakeholder theory and signaling theory, offering significant implications for corporate management, investors, and regulators in formulating sustainable and financial strategies for mining companies.
Sharing Session Strategi Peningkatan Produktivitas di kalangan Pelaku UMKM Sufiati Sufiati; Sitti Mispa; Zulkifli Soekarno; Nurlaeli Razak; Andi Dahrul; Dharmawati Djaharuddin; Yudi Akhmad Sadeli
Jurnal Pengabdian Bersama Masyarakat Indonesia Vol. 2 No. 1 (2024): Januari : Jurnal Pengabdian Bersama Masyarakat Indonesia
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jpbmi.v2i1.343

Abstract

This sharing session activity aims to find solutions to the problem of increasing business productivity among MSME players. This activity is the result of a collaboration between STIEM Bongaya Makassar and the Bali chapter of the TDA foundation which was held at the Wistara cafe, Badung Regency, Bali with the theme of MSME revival activities. The activity method is carried out through sharing sessions by forming a group discussion forum (FGD) where the presenters and participants provide input to each other and formulate appropriate strategies to increase business productivity. One of the conclusions obtained is that increasing productivity among Micro, Small and Medium Enterprises (MSMEs) can be the key to business success and growth in the form of increasing production efficiency, improving product quality, improving marketing, improving skills and knowledge, increasing cooperation.
Co-Authors Andi Agus Andi Dahrul Andi Sulfati Dahniyar Daud Dharmawati Djaharuddin eldi Gunawan Gunawan Gunawan. L. Pongkapadang Kartini Kartini Magdalena Supranda Mappamiring Mappamiring Muh. Syafruddin Nensi Nensi Nuramal Nuramal Nurlaeli Razak Rahman Pura Rezki Arianty Akob Sufiati Sufiati Sufiati Sufiati Sundari, Sri Susiana Mochtar Susiana Muchtar Tenri Ola Yana Fajriah Yudi Akhmad Sadeli Zulkifli Soekarno