Article Per Year (5 Year)
p-Index From 2020 - 2025
1.896
P-Index
This Author published in this journals
All Journal Jurnal Eduscience (JES) JEKPEND Jurnal Ekonomi dan Pendidikan Seminar Nasional Pengabdian Kepada Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business VISA: Journal of Vision and Ideas Atestasi : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Sosial Humaniora
Masnawaty Sangkala
Fakultas Ekonomi, Universitas Negeri Makassar
Religion Arts Humanities Chemistry Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Bagaimana Struktur Kepemilikan, Board size dan Leverage Berpengaruh Terhadap Profitabilitas Hajrah Hamzah; Masnawaty Sangkala
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 5, No 1 (2022): Januari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v5i1.24652

Abstract

This study aims to examine whether leverage, ownership structure and board size affect the profitability of a company's financial statements that are included in the LQ-45 partially or simultaneously. In this study using the documentation method in order to collect data where this data is in the form of a company's annual financial report document obtained from the official length of the Indonesian Stock Exchange and then tested using multiple linear regression analysis techniques. The results of the t test show that partially institutional ownership has a positive effect on profitability where the significance is 0.014<0.05, managerial ownership has a negative effect on profitability where the significance is 0.142>0.05, then for board size has a positive effect on profitability, the significance value 0.041<0.05, and leverage has a negative effect on profitability where the significance value is 0.682>0.05. Then for the simultaneous effect of all independent variables have an influence on profitability
PKM bimbingan teknis akuntansi bagi pelaku Bank Perkreditan Rakyat Syariah sesuai SAK ETAP dan SAK Syariah di Sulawesi Selatan Hariany Idris; Muhammad Anwar Kadir; Masnawaty Sangkala
Seminar Nasional Pengabdian Kepada Masyarakat Vol 2019, No 8: PROSIDING 8
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.693 KB)

Abstract

This Community Partnership Program (PKM) is an implementation of community servise activities in Universitas Negeri Makassar. This is Accounting Training for Islamic Bank in Makassar. The purpose of this activity is the realization of an organization's financial governance that is economical, efficient, and effective. In the end, the community was able to participate financially with the maximum acceptance, which of course resulted in improved services. The Community Partnership Program Proposal Team has a background in Financial Accounting and Islamic Accounting. This background is very suitable and supports the implementation of the proposed program topic. Meanwhile, the costs used to implement this program are sourced from PNBP funds from Universitas Negeri Makassar with the implementation period in July 2019.
Pengaruh Ukuran dan Likuiditas Perusahaan terhadap Struktur Modal Hajrah Hamzah; Masnawaty Sangkala
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2021 : PROSIDING EDISI 7
Publisher : Seminar Nasional LP2M UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (799.676 KB)

Abstract

Abstrak. Tujuan dari penelitian ini, adalah untuk menjelaskan bagaimana ukuran dan likuiditas suatu perusahaan mempengaruhi struktur modal dari subsektor yang terdaftar di BEI antara tahun 2016 dan tahun 2020. Populasi survei ini adalah 27 untuk seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2016 dan 2020. Metode pengambilan sampel secara selektif sehingga sampel akhir terdiri dari 18 perusahaan di subsektor makanan dan minuman. Laporan keuangan perusahaan di situs resmi Bursa Efek Indonesia menggunakan metode pengumpulan data dan dokumentasi. Analisis menggunakan metode regresi linier berganda menggunakan aplikasi SPSS 23. Hasil analisis menunjukkan bahwa variabel ukuran perusahaan dan likuiditas berpengaruh signifikan terhadap struktur modal. Pengujian secara parsial menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap likuiditas dan struktur modal, sedangkan likuiditas berpengaruh signifikan terhadap struktur modal. Kata Kunci: Ukuran Perusahaan, Likuiditas, Struktur Modal
Perencanaan Audit Laporan Keuangan Berdasarkan Standar Profesional Akuntan Publik pada Kantor Akuntan Publik di Provinsi Sulawesi Selatan Masnawaty Sangkala; Hajrah Hamzah
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2022 : PROSIDING EDISI 9
Publisher : Seminar Nasional LP2M UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.718 KB)

Abstract

Abstrak. This study aims to determine the planning procedures for auditing financial statements at KAPs in South Sulawesi Province. The variable that is the focus of this study is the Financial Report Audit Planning Procedures at KAPs in South Sulawesi Province. The data collection method used is documentation. The data analysis was carried out using descriptive analysis. The results of this study indicate that the planning procedures for auditing financial statements at KAPs in South Sulawesi Province are the same as those proposed by Munawir Kata Kunci: Financial Statement Audit Planning Procedures
Peningkatan Kinerja Auditor Berbasis Teknologi Informasi Masnawaty Sangkala; Hajrah Hamzah; Andi Muhammad Ismail
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2021 : PROSIDING EDISI 12
Publisher : Seminar Nasional LP2M UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.373 KB)

Abstract

Abstrak: Tujuaan penelitian ini adalah untuk  mengetahui pengaruh penggunaan teknologi informasi terhadap peningkatan kinerja auditor di Kantor Akuntan Publik di Kota Makassar. Variabel bebas peneitian ini adalah penggunaan tehnoligi informasi yang diukur dengan perceived usefulness dan perceived ease of use. Variabel terikat adalah kinerja auditor yang diukur dengan kualitas pekerjaan, kuantitas pekerjaan, dan ketepatan waktu. Populasi dalam penelitian ini sejumlah 70 orang auditor yang bekerja pada Kantor Akuntan Publik di Kota Makassar. Sampel pada penelitisejumlah 36 orang dan menggunakan metode convenience sampling yaitu auditor yang bekerja pada Kantor Akuntan Publik di Kota Makassar. Tehnik pengumpulan data menggunakan kuesioner. Analisis data yang digunakan adalah uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa penggunaan teknologi informasi tidak berpengaruh signifikan terhadap kinerja auditor.Kata Kunci: Penggunaan Teknologi Informasi, Kinerja Auditor
Analisis Prosedur Sistem Informasi Akuntansi pada Siklus Penggajian Terhadap Karyawan: Studi Kasus BPDAS Jeneberang Saddang Devita Natalia; Nuraisyiah; Masnawaty Sangkala
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1989

Abstract

A payroll accounting system is really needed in a company that can deal directly with employees. The payroll system functions in managing payment transactions for services carried out by employees who have a manager level position. Payroll-related activities (information regarding recruitment, dismissal, transfer, training, etc.) and collection of information regarding the use of employee time that occurs every day. However, the actual processing of payroll only occurs periodically because in most organizations employees are paid weekly, biweekly, or monthly rather than daily. Therefore, payroll is a continuous application that is processed in batch mode. The subject of this research is one of the administrative staff informants at the BPDAS Jeneberang Saddang office, while the results of this research are using documentation guidelines and interview guidelines taken using direct interview and documentation techniques. Data collection is carried out using a direct acquisition system from the parties concerned. Data analysis was carried out using qualitative descriptive analysis techniques. The research results show that the payroll system that occurs at the BPDAS Jeneberang Saddang office is in accordance with the Operational Procedure System (SOP) that has been established by the Ministry of Finance, namely the payroll system that is implemented at the BPDAS Jeneberang Saddang office is good in terms of providing documents relating to payroll system. The payroll system used by the BPDAS Jeneberang Saddang office is technology-based using the GPP (Central Civil Servant Salary) application system and other supporting documents such as changes to employee salary lists, making SPP (Payment Request Letters), SSP (Tax Payment Letters), SPM ( Payment Order), and finally SP2D (Funds Disbursement Order).
THE INFLUENCE OF ENTREPRENEURSHIP LEARNING ON ENTREPRENEURIAL INTEREST OF CLASS XII STUDENTS IN PUBLIC SCHOOL 6 MAKASSAR Nur Fadilah Muchtar; Masnawaty Sangkala; Abdul Rijal; Samirah Dunakhir; Muhammad Azis
JURNAL EDUSCIENCE Vol 11, No 1 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, India, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i1.5236

Abstract

This study aims to determine the influence of entrepreneurship learning on entrepreneurial interest in class XII students at SMK Negeri 6 Makassar. The variables in this study are entrepreneurship learning as the independent variable and interest in entrepreneurship as the dependent variable. The population and this research are all class XII students at SMK Negeri 6 Makassar. The sampling technique used the Random Sampling technique, samples from the population were obtained and a portion of the population with a sample of 76 students. The data collection technique used was a questionnaire and technical documentation. The data analysis used was descriptive analysis of percentages, instrument reliability testing and hypothesis testing. Based on the results of the data analysis that has been done, the results of the descriptive analysis of entrepreneurship learning are 85.52 percent which are very high and the interest in entrepreneurship is 80.26 percent which is high. And the results of simple linear regression analysis are obtained entrepreneurship learning Y-27470-1.228X, which means that each addition of 1 value learning then the interest in entrepreneurship has increased 1.228 While the product moment correlation test obtained a correlation coefficient value of 0.555 and is in the medium category which means the effect of entrepreneurship learning on moderate entrepreneurship interest. The results of the analysis of the coefficient of determination (r) obtained (r) = 0.308 or 30.8%, which means that learning entrepreneurship has a contribution to interest in entrepreneurship by 30.8 percent and the remaining 69.2 percent is influenced by other factors. While the results of the t- test analysis obtained a significant value of 0.000 0.05, which means that entrepreneurship learning has a significant effect on interest in entrepreneurship, thus the hypothesis is acceptedKeywords: Entrepreneurship Learning, Interest in Entrepreneurship
Analisis Perhitungan Harga Pokok Produksi pada Usaha Peternakan Ayam Broiler (Studi Kasus pada Umar Farm di Kabupaten Maros) Wafiq Azizah Reski Amaliah; Mukhammad Idrus; Masnawaty Sangkala
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1560

Abstract

This study aims to analyze the calculation of the cost of production and compare the calculations carried out by the company (Umar Farm) with the full costing method. The variable of this study is singular, namely the calculation of the cost of production using the full costing method. The data used is production cost data for the July-September 2023 period. Data collection techniques use documentation and interviews. The data were analyzed by qualitative descriptive analysis. The results of the study show that there is a difference in the cost of production between the company's method and the full costing method, which is Rp 1,920 per chicken and the difference per kg of chicken is Rp 984. This study concludes that the calculations carried out by the company have not classified the costs correctly so that the calculations produced are smaller
Pengaruh Komponen Intellectual Capital terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Saskia Albar; Masnawaty Sangkala; Azwar Anwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1563

Abstract

This research aims to determine the influence of intellectual capital components on the profitability of manufacturing companies listed on the Indonesian stock exchange. The population in this study are all cement sub-sector manufacturing companies listed on the Indonesian stock exchange. The sampling technique used was purposive sampling technique. Data collection was carried out using descriptive statistical tests and multiple linear regression analysis. The results of the analysis show that there is a positive and significant influence between Value Added Capital Employed (VACA) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is a positive and significant influence between Value Added Human Capital (VAHU) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is no positive and significant influence between Structural Capital Value Added (STVA) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is a positive and significant influence between Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period.
The Effect of Role Conflict, Role Ambiguity and Ethical Sensitivity on Auditor Performance with Intellectual Intelligence as a Moderating Variable Masnawaty Sangkala; Muhammad Hasan; Muh. Rum
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.758

Abstract

This study aims to analyze the effect of role conflict, role ambiguity, and ethical sensitivity on auditor performance and intellectual intelligence as a moderating variable on the relationship between these factors and auditor performance. Data were collected from 200 respondents who were auditors at the Makassar City BPKP Office using a questionnaire. The data analysis technique used is multiple regression with a moderated regression analysis (MRA) approach. The results showed that role conflict and role ambiguity have a significant negative effect on auditor performance, while ethical sensitivity has a significant positive effect on their performance. In addition, intellectual intelligence moderates the relationship between role conflict and auditor performance so that the higher the intellectual intelligence of an auditor, the negative impact of role conflict on his performance will be reduced. However, intellectual intelligence does not moderate the relationship between role ambiguity and performance.
Co-Authors Abdul Rijal Andi Muhammad Ismail Azwar Anwar Devita Natalia Dunakhir, Samirah Hajrah Hamzah Hariany Idris Muh. Rum Muhammad Anwar Kadir Muhammad Azis Muhammad Hasan Mukhammad Idrus Nur Fadilah Muchtar Nuraisyiah Saskia Albar Wafiq Azizah Reski Amaliah