Articles
<![CDATA[Bagaimana Struktur Kepemilikan, Board size dan Leverage Berpengaruh Terhadap Profitabilitas ]]>
<![CDATA[Hajrah Hamzah]]>;
<![CDATA[Masnawaty Sangkala]]>
<![CDATA[ JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 5, No 1 (2022): Januari ]]>
Publisher : <![CDATA[Universitas Negeri Makassar ]]>
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DOI: 10.26858/jekpend.v5i1.24652
<![CDATA[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]]>
<![CDATA[PKM bimbingan teknis akuntansi bagi pelaku Bank Perkreditan Rakyat Syariah sesuai SAK ETAP dan SAK Syariah di Sulawesi Selatan ]]>
<![CDATA[Hariany Idris]]>;
<![CDATA[Muhammad Anwar Kadir]]>;
<![CDATA[Masnawaty Sangkala]]>
<![CDATA[ Seminar Nasional Pengabdian Kepada Masyarakat Vol 2019, No 8: PROSIDING 8 ]]>
Publisher : <![CDATA[Seminar Nasional Pengabdian Kepada Masyarakat ]]>
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<![CDATA[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.]]>
<![CDATA[Pengaruh Ukuran dan Likuiditas Perusahaan terhadap Struktur Modal ]]>
<![CDATA[Hajrah Hamzah]]>;
<![CDATA[Masnawaty Sangkala]]>
<![CDATA[ Seminar Nasional LP2M UNM SEMINAR NASIONAL 2021 : PROSIDING EDISI 7 ]]>
Publisher : <![CDATA[Seminar Nasional LP2M UNM ]]>
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<![CDATA[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]]>
<![CDATA[Perencanaan Audit Laporan Keuangan Berdasarkan Standar Profesional Akuntan Publik pada Kantor Akuntan Publik di Provinsi Sulawesi Selatan ]]>
<![CDATA[Masnawaty Sangkala]]>;
<![CDATA[Hajrah Hamzah]]>
<![CDATA[ Seminar Nasional LP2M UNM SEMINAR NASIONAL 2022 : PROSIDING EDISI 9 ]]>
Publisher : <![CDATA[Seminar Nasional LP2M UNM ]]>
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<![CDATA[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]]>
<![CDATA[Peningkatan Kinerja Auditor Berbasis Teknologi Informasi ]]>
<![CDATA[Masnawaty Sangkala]]>;
<![CDATA[Hajrah Hamzah]]>;
<![CDATA[Andi Muhammad Ismail]]>
<![CDATA[ Seminar Nasional LP2M UNM SEMINAR NASIONAL 2021 : PROSIDING EDISI 12 ]]>
Publisher : <![CDATA[Seminar Nasional LP2M UNM ]]>
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<![CDATA[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]]>
<![CDATA[Analisis Audit Lingkungan Pada RSUD Sulthan Daeng Radja Kabupaten Bulukumba ]]>
<![CDATA[Sahade Sahade]]>;
<![CDATA[Masnawaty Masnawaty]]>;
<![CDATA[Andi Sutina Dwi Astuti]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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<![CDATA[Penelitian bertujuan untuk mengetahui penerapan audit lingkungan berdasarkan triple bottom line theory dalam mendukung sustainability development pada RSUD Sulthan Daeng Radja. Penelitian ini menggunakan data primer dan sekunder. Data primer berupa wawancara langsung dengan pihak perusahaan yang ditunjuk sebagai informan, sedangkan data sekunder berupa data yang diperoleh dari data internal perusahaan. Metode yang digunakan adalah metode kualitatif yang berdasarkan pada paradigma interpretatif. Hasil penelitian menemukan bahwa pada RSUD Sulthan Daeng Radja sudah maksimal dalam mengungkapkan biaya-biaya terhadap lingkungan secara terperinci pada catatan laporan keuangan, namun biaya-biaya yang dikeluarkan masih masuk dalam golongan beban pemeliharaan. Praktik akuntansi yang telah diterapkan oleh pada RSUD Sulthan Daeng Radja telah maksimal dalam menerapkan audit lingkungan. Aktivitas-aktivitas yang telah dilakukan oleh perusahaan dari segi lingkungan, ekonomi, dan sosialnya sudah dapat dikatakan mendukung pembangunan berkelanjutan(sustainability development).]]>
<![CDATA[Personality and Teamwork on Employee Performance Through Organizational Commitment ]]>
<![CDATA[Nuramalia Syam]]>;
<![CDATA[Sahade Sahade]]>;
<![CDATA[Masnawaty Masnawaty]]>
<![CDATA[ PINISI Discretion Review Volume 6, Issue 2, March 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Makassar ]]>
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DOI: 10.26858/pdr.v6i2.51153
<![CDATA[This study aims to determine the entertainment tax revenue and recreation area retribution, to determine the entertainment tax revenue and recreational area retribution in increasing the PAD of Bulukumba Regency. The variables in this study are entertainment tax, recreation area retribution as free and local revenue as the variables. The sample in this study is the Realization of Regional Original Revenue (PAD) for the 2015-2021 fiscal year, using data collection techniques, namely documentation. This study uses a quantitative descriptive analysis technique. The results of this study are: the Bulukumba Regency Government which is shown by the Regional Revenue and Finance Management Agency from 2015-2021 has carried out an effective entertainment tax collection even though revenue tends to fluctuate and only 2016 entertainment tax revenue is above the set target. Meanwhile, the collection of retribution for recreation areas from 2015- 2021 is still less effective as indicated by the average level of effectiveness of receiving retribution for recreation areas, which is only 77% which is in the less effective criteria. from 2015-2021 by 0.02% which is in the criteria of very less contributing. Likewise, the receipt of retribution for recreation areas in increasing PAD from 2015-2021 has a very low contribution as evidenced by its contribution of 2.53% which is in the very low criteria.]]>
<![CDATA[Analisis Perhitungan Harga Pokok Produksi pada Usaha Peternakan Ayam Broiler (Studi Kasus pada Umar Farm di Kabupaten Maros) ]]>
<![CDATA[Wafiq Azizah Reski Amaliah]]>;
<![CDATA[Mukhammad Idrus]]>;
<![CDATA[Masnawaty Sangkala]]>
<![CDATA[ Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business ]]>
Publisher : <![CDATA[Lembaga Intelektual Muda (LIM) Maluku ]]>
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DOI: 10.54373/ifijeb.v4i3.1560
<![CDATA[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]]>
<![CDATA[Pengaruh Komponen Intellectual Capital terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Saskia Albar]]>;
<![CDATA[Masnawaty Sangkala]]>;
<![CDATA[Azwar Anwar]]>
<![CDATA[ Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business ]]>
Publisher : <![CDATA[Lembaga Intelektual Muda (LIM) Maluku ]]>
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DOI: 10.54373/ifijeb.v4i3.1563
<![CDATA[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.]]>
