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All Journal AkMen JURNAL ILMIAH Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi MULTIPLE: Journal of Global and Multidisciplinary Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Economics and Management Research
Sitti Murniati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS KEBUTUHAN MODAL KERJA PADA CV. BINTANG TIMUR JAYA DI MAKASSAR Sitti Murniati
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The aim of this research was to determine the level of working capital at CV. Bintang Timur Jaya Makassar. The analytical method used in this research is quantitative descriptive analysis. The results of analysis show that working capital requirements which must be owned by the CV. Bintang Timur Jaya in Makassar for 2015 amounted to USD 64,043,539.00. Working capital available in the company (current assets listed on the balance sheet as of December 31, 2014) is Rp 114,148,641.00. CV. Bintang Timur Jaya in Makassar for 2015 had excess working capital of Rp 114,148,641.00. This shows that the working capital provided more than enough in the amount of USD 50,105,102.00 which means that a sufficient working capital or allow the company to operate economically and is not experiencing financial difficulties, for example, to cover the losses and able to cope crisis or emergency without jeopardizing the company's financial condition.
PENGARUH PENGAWASAN, SISTEM AKUNTANSI DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH Sitti Murniati
AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i4.1154

Abstract

Local government performance is a description of the level of achievement of the implementation of an activity/program/policy in realizing the goals, objectives, mission and vision of the organization as stated in the formulation of an organization's strategic planning. Therefore, the measurement of local government performance must include financial and non-financial performance measurement. Measurement of local government performance is directed at each organization that has been given the authority to manage resources in accordance with their respective fields. The research objective was to determine and analyze the effect of supervision, accounting systems and regional financial management on local government performance, either partially or simultaneously. The research sample came from 60 local government employees and the method of analysis used was multiple regression analysis with the IBM SPSS Statistics program. The results showed that supervision, accounting systems and regional financial management had a positive and significant effect on local government performance, either partially or simultaneously and supervision was the most dominant variable affecting local government performance
Sistem Akuntansi Penerimaan Dan Pengeluaran Barang Jaminan Pada Pt. Pegadaian (Persero) Cabang Sungguminasa Sri Marwati Rusli; Sitti Murniati; Sry Wahyuni
MULTIPLE: Journal of Global and Multidisciplinary Vol. 2 No. 9 (2024): September
Publisher : Institute of Educational, Research, and Community Service

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui sistem akuntansi yang digunakan oleh PT. Pegadaian Cabang Sungguminasa untuk penerimaan dan pemanfaatan agunan. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, yang mengkarakterisasi, mengklarifikasi, atau memberikan gambaran umum tentang subjek yang diteliti dengan menggunakan pendekatan kualitatif. Data yang diolah berkaitan dengan sistem akuntansi untuk penerimaan dan penggunaan agunan, yang mencakup referensi ke standar operasi bisnis, literasi kebijakan perusahaan, SOP untuk produk Pegadaian, dan kertas catatan akuntansi keuangan fundamental. Empat fase merupakan bagian dari pendekatan analisis yang digunakan: reduksi data, penyajian data, verifikasi data, dan kesimpulan. Data primer untuk penelitian ini dikumpulkan melalui dokumentasi, wawancara, dan observasi. Temuan penelitian menunjukkan bahwa karena sistem akuntansi di PT. Pegadaian Cabang Sungguminasa menggunakan pendekatan pencatatan terkomputerisasi dan terintegrasi secara online yang bernama sistem PASSION, sistem ini sangat berhasil dalam mendokumentasikan transaksi yang melibatkan penerimaan dan distribusi agunan. Namun, karena masih terdapat sejumlah tugas yang tumpang tindih dan posisi yang terbuka seperti asisten manajer operasi dan layanan pelanggan, pengendalian internal masih harus ditingkatkan di sejumlah area yang relevan.
Pengaruh Kepemimpinan Transformasional, Pengembangan Karir dan Perilaku Kerja Inovatif Terhadap Kinerja ASN Kantor DPRD Kota Makassar Anwar Faruq; Sitti Murniati; Nuraini, Nuraini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10011

Abstract

Tujuan penelitian ini adalah 1) Untuk menganalisis pengaruh kepemimpinan transformasional terhadap kinerja aparatur sipil negara pada Kantor Dewan Perwakilan Rakyat Daerah Kota Makassar, 2) Untuk menganalisis pengaruh pengembangan karir terhadap kinerja aparatur sipil negara pada Kantor Dewan Perwakilan Rakyat Daerah Kota Makassar, dan 3) Untuk menganalisis pengaruh perilaku kerja inovatif terhadap kinerja aparatur sipil negara pada Kantor Dewan Perwakilan Rakyat Daerah Kota Makassar. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis Regresi Berganda. Data penelitian diperoleh dari aparatur sipil negara pada Kantor Dewan Perwakilan Rakyat Daerah Kota Makassar yang berjumlah 71 orang. Pendekatan penelitian adalah pendekatan kausal yang bersifat explanatory. Hasil penelitian ini menunjukkan bahwa: 1) Kepemimpinan transformasional memiliki pengaruh yang signifikan positif terhadap kinerja aparatur sipil negara pada Kantor DPRD Kota Makassar. Hal ini mengindikasikan bahwa kepemimpinan transformasional menentukan kinerja ASN, 2) Pengembangan karir memiliki pengaruh yang signifikan positif terhadap kinerja aparatur sipil negara pada Kantor DPRD Kota Makassar. Hal ini mengindikasikan bahwa pengembangan karir menentukan kinerja ASN, dan 3) Perilaku kerja inovatif memiliki pengaruh yang signifikan positif terhadap kinerja aparatur sipil negara pada Kantor DPRD. Hal ini mengindikasikan bahwa perilaku kerja inovatif menentukan kinerja ASN
Aspek-aspek Keuangan Yang Mempengaruhi Perilaku keuangan (Studi Kasus Pada Mahasiswa Pengguna Paylater Universitas Wira Bhakti): (Studi Kasus Pada Mahasiswa Pengguna Paylater Universitas Wira Bhakti) Miftahul Jannah; Sitti Murniati; Sumarni S
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 2 (2025): Vol.8 No.2 Mei-Oktober (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i2.209

Abstract

ABSTRACT This study aims to: (1) determine whether financial literacy influences financial behavior; (2) determine whether lifestyle influences financial behavior; (3) determine whether financial technology influences financial behavior; and (4) examine whether financial literacy, lifestyle, and financial technology simultaneously influence financial behavior. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to active students of Universitas Wira Bhakti Makassar who use the Spaylater service. The sample consisted of 81 respondents. The variables studied include financial literacy, lifestyle, and financial technology. The data were analyzed using descriptive analysis, classical assumption tests, multiple linear regression, partial test (t-test), simultaneous test (F-test), and the coefficient of determination (R²) to assess the effect of each variable on students’ financial behavior. The results show that financial literacy has no positive or significant effect on financial behavior in using Spaylater. Lifestyle has a positive and significant effect, while financial technology has a positive but not significant effect on financial behavior. These findings suggest that even though students have access to financial information and technology, lifestyle is the dominant factor influencing financial behavior in the use of Spaylater. Therefore, financial behavior development efforts should consider students’ consumption patterns and lifestyle, not just improving literacy or access to financial technology. Keywords: Financial Behavior; Spaylater; Financial Literacy; Lifestyle; Financial Technology
SAK EMKM Inventory Based Accounting Implementation Sitti Murniati; Herlina Herlina
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.95

Abstract

Inventory is a useful resource in a trading organization because it is a larger asset than current assets. As a result, the majority of the company's revenue comes from the sale of inventory goods. To avoid fraud, inventory accounting management is essential. A trading company that supplies fundamental needs for consumers to implement accountable inventory management provided the data for this article. The name of the corporation UD Barokah Putra Makassar is the subject of this study. The qualitative descriptive method is used in this paper. According to the findings of this study, UD Barokah Putra Makassar has established accountability based on inventory management, but there is still room for development in terms of providing burden sharing for entering and storing items and income.
Co-Authors Anwar Faruq Herlina Herlina MIFTAHUL JANNAH Nuraini Nuraini Sri Marwati Rusli Sry Wahyuni Sumarni S