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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Maspul Journal of Community Empowerment Economics and Digital Business Review Amsir Management Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal Amsir Community Service Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Siti Diva Syarifah Lukman
Faculty Of Business, Andi Sapada Institute Of Social And Business Sciences
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Literasi Digital dalam Pengelolaan Keuangan Rumah Tangga Masyarakat Desa Massamaturu Kabupaten Takalar Lukman, Siti Diva Syarifah; Anggerwati, Andi Indah; Rifani, Riza Amalia; Machmud, Mulyana; Hartati, Hartati
Amsir Community Service Journal Vol 1 No 1 (2023): Februari
Publisher : Lembaga Penelitian dan Pengbdian Masyarakat (LP2M) Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/acsj.v1i1.292

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat (PKM) ini adalah untuk menilai literasi digital masyarakat Desa Massamaturu Kabupaten Takalar tentang pengelolaan keuangan rumah tangga. Metode pelaksanaan yang digunakan adalah dengan memberikan penyuluhan langsung kepada masyarakat Desa Massamaturu Kabupaten Takalar oleh tim PKM. Kemudian dilanjutkan dengan sesi diskusi. Kegiatan PKM ini dilaksanakan di Aula Kantor Desa Massamaturu pada hari Kamis tanggal 13 Juli 2023 dan diikuti oleh 20 peserta yang didominasi oleh ibu-ibu rumah tangga dan remaja putri yang merupakan warga asli Desa Massamaturu Kabupaten Takalar. Kegiatan PKM ini berhasil meningkatkan pemahaman tentang makna dan tujuan inovasi literasi digital dalam pengelolaan keuangan rumah tangga. Namun para peserta PKM masih memerlukan bimbingan lebih lanjut dalam proses pemasaran usaha yang akan mereka tekuni atau yang sudah mereka tekuni. Diharapkan para peserta PKM dapat mengaplikasikan ilmu dan informasi yang diperoleh dari kegiatan tersebut.
Pendampingan Penyusunan Laporan Keuangan di Rumah Jahit Esa Parepare Sarira, Gracia Rani; Sari, Eli Delina; Aliyah, Nur; Yunisara, Yunisara; Nilam, Nilam; Lukman, Siti Diva Syarifah; Anggerwati, A. Indah
Amsir Community Service Journal Vol 3 No 1 (2025): Februari
Publisher : Lembaga Penelitian dan Pengbdian Masyarakat (LP2M) Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/acsj.v3i1.399

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan wawasan dan pemahaman pemilik usaha Rumah Jahit Esa dalam memanfaatkan platform digital dan mengelola manajemen keuangan secara lebih terstruktur. Melalui kegiatan ini, diharapkan pemilik usaha dapat meningkatkan keterampilannya sesuai dengan tuntutan era digital saat ini. Kegiatan dilaksanakan di ruang workshop Rumah Jahit Esa. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman pemilik usaha terkait penyusunan laporan keuangan dan penerapan Standar Akuntansi Keuangan dalam kegiatan usaha sehari-hari. Peningkatan keterampilan ini diharapkan dapat memberikan dampak positif terhadap manajemen keuangan Rumah Jahit Esa dan secara keseluruhan, membantu pemilik usaha dalam menghadapi tantangan ekonomi di era digital ini.
Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas dan Tekanan Ketaatan Terhadap Kinerja Auditor Dalam Pembuatan Audit Judgment Pada Kantor Perwakilan BPKP Anggerwati, A. Indah; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Multidisiplin Amsir Vol 1 No 2 (2023): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/jimat amsir.v1i2.252

Abstract

Penelitian ini bertujuan untuk menguji secara empiris: pengaruh tekanan anggaran waktu, pengaruh kompleksitas tugas, pengaruh tekanan ketaatan terhadap kinerja auditor dalam membuat audit judgement. Penelitian ini menggunakan sampel sebanyak 35 auditor independen yang bekerja di Kantor Perwakilan Perusahaan. Badan Pengawasan Keuangan dan Pembangunan (BPKP) Mamuju, Sulawesi Barat, dengan menggunakan metode sensus sampling. Alat penelitian menggunakan kuesioner yang disampaikan langsung kepada auditor oleh peneliti. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan program SPSS. Metode ini dipilih karena variabel bebasnya lebih dari satu. Hasil penelitian ini menunjukkan bahwa tekanan anggaran waktu, kompleksitas tugas dan tekanan ketaatan berpengaruh negatif dan signifikan terhadap kinerja auditor dalam membuat audit judgement
Kemampuan Informasi Akuntansi dalam Memprediksi Arus Kas Masa Depan Lukman, Siti Diva Syarifah
Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.168

Abstract

This research is purposed to determine there is a relationship between the information content of accounting which measured by net profit and component of cash flow toward future of cash flow. Data used in this research is secondary data obtained from the database of the Indonesia Stock Exchange (IDX), which can be accessed through the official website www.idx.co.id. Independent variables used net profit before extraordinary items (X1), operating of cash flow (X2), investing of cash flow (X3), financing of cash flow (X4), and future of cash flow (Y) as dependent variable. Based on the result of research was found that (1) net profit before extraordinary items partially have a significant positive influence on the future cash flow, (2) operating of cash flow partially have a significant positive influence on the future of cash flow, (3) investing of cash flow partially do not have a significant positive influence on the future of cash flow, (4) financing of cash flow have a significant positive on the future of cash flow.
Pengaruh Ukuran Perusahaan, Laba Per Lembar Saham, dan Laba Bersih terhadap Harga Saham Pada Sub Sektor Restoran, Hotel dan Pariwisata di Bursa Efek Indonesia Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 8 No 3 (2022): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Penelitian ini bertujun untuk mengetahui ukuran perusahaan berpengaruh positif dan signifikan terhadap harga saham pada sub sektor restoran, hotel dan pariwisata di Bursa Efek Indonesia; mengetahui laba per lembar saham berpengaruh positif signifikan terhadap harga saham pada sub sektor restoran, hotel dan pariwisata di Bursa Efek Indonesia; dan mengetahui laba bersih berpengaruh positif dan signifikan terhadap harga saham pada sub sektor restoran, hotel dan pariwisata di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari Pusat Informasi Pasar Modal (PIPM) dalam bentuk numerik (angka-angka) mengenai harga saham, ukuran perusahaan, laba per lembar saham atau EPS dan laba bersih atau NPM pada sub sektor restoran, hotel dan pariwisata dengan jumlah sampel sebanyak 6 perusahaan dengan 30 data pengamatan. Data dianalisis dengan menggunakan teknik analisis regresi linear berganda. Hasil peneltiian ini menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadapharga saham, hal ini berarti bahwa jika total aset sebagai proksi ukuran perusahaan meningkat maka harga saham juga akan meningkat; laba per lembar saham berpengaruh positif dan signifikan terhadap harga saham, hal ini berarti bahwa jika laba per lembar saham yang dibagikan tinggi, maka harga saham juga akan meningkat; dan laba bersih berpengaruh positif dan tidak signifikan terhadap harga saham, hal ini berarti bahwa jika laba bersih meningkat, maka harga saham juga akan meningkat, akan tetapi secara statistik laba bersih tidak signifkan terhadap harga saham, artinya investor tidak terlalu memperhatikan laba bersih atau NPM dalam melakukan investas
Membongkar Kinerja Keuangan: Strategi dengan Analisis Common Size di Mandiri Perkasa Interior Astuti, Fifi; Lukman, Siti Diva Syarifah; Anggerwati, A. Indah; Hasan, Hamida
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 4 (2023): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study conducts a financial performance analysis of Mandiri Perkasa Interior utilizing common size analysis as a tool. The findings reveal fluctuations in balance sheet items such as cash, receivables, and inventory. The company demonstrates a tendency to utilize more external funding sources. The analysis also highlights a stable increase in sales and operational expenses, along with efficient tax management. Net profit after tax shows a consistent upward trend during the observed period.
Analisis Rasio Profitabilitas dan Rasio Aktivitas dalam Mengukur Kinerja Keuangan Zulkifli , Zulkifli; Machmud, Mulyana; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 2 (2023): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This research aims to find out how the financial performance of PDAM Tirta Nene Mallomo Sidrap district is measured using Profitability Ratios and Activity Ratios. The analytical method used in this research is the financial ratio analysis method. The financial reports are then analyzed using profitability ratios (Net Profit Margin, Return on investment, and Return on Equity) and Activity ratios (Inventory Turn Over, Working Capital Turn Over, Fixed Assets Turn Over, and Total Assets Turn Over).These results show that: for the profitability ratio, namely Net Profit Margin, from 2020 to 2022 it does not comply with established industry standards. Return on investment, from 2020 to 2022, does not yet comply with established industry standards, and Return on Equity, from 2020 to 2022 does not comply with established industry standards. For the Activity ratio, namely Inventory Trun Over, from 2020 to 2022 it is in accordance with established industry standards. For Working Capital Turn Over, 2020 to 2022 does not yet meet established industry standards. For Fixed Assets Turn Over, 2020 to 2022 does not yet comply with established industry standards and Total Assets Turn Over, 2020 to 2022 does not comply with established industry standards.
Dampak Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan Wahsya, Wahsya; Andi Sapada, Achmad Faisal; Nur, Irawati; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 1 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to determine whether leadership style and work motivation partially and simultaneously affect the performance of employees of PT Yamaha Suracojaya Sidrap. Data collection techniques used in this study are observation, interviews, questionnaires, and documentation. With the population being all employees at PT Yamaha Suracojaya Sidrap. In order for this research to be precise and proportional, in this study saturated sampling was used where population members were sampled. Thus the number of samples in this study were 39 people. The results of this study indicate that (1) the Leadership Style variable (X1) has a partial effect on employee performance at PT. Yamaha Suracojaya Sidrap with tcount> ttable (5.595> 2.028) and significant <0.05 (0.000 <0.05). (2) The Work Motivation variable (X2) has no partial effect on employee performance at PT Yamaha Suracojaya Sidrap with the results of tcount < ttable (1.341 < 2.028) and significant> 0.05 (0.188> 0.05). (3) Leadership Style and Work Motivation simultaneously affect employee performance at PT. Yamaha Suracojaya Sidrap with Fcount> Ftable (19.735> 3.28) and significant <0.05 (0.000 <0.05). (4) The value of R2 = 0.654 means that the influence of the variables of Leadership Style (X1) and Work Motivation (X2) on Employee Performance (Y) is 65.4%. While the remaining 34.6% is influenced by other variables not included in this study such as leadership, reward, workload, ability, etc.
Budaya Organisasi dan Lingkungan Kerja Terhadap Produktivitas Pegawai Azis, Resky Quinsa Dwi; Beddu, Megawati; Alimuddin, Firman; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 1 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to determine and express the relationship that exists in the variables of organizational culture and work environment on employee productivity at the Sidenreng Rappang Ministry of Religion Office, both partially and simultaneously. The analysis method used in this research is Multiple Linear Regression Analysis, Validity Test, Rehability Test, Partial Test (t test), Simultaneous Test (F test) and Coefficient of Determination Test (R2 Test) with a total sample respondents of 41 people. The results showed that organizational culture (X1) has a positive and significant effect partially on work productivity (Y) of employees of the Sidenreng Rappang Ministry of Religion Office, with a t-count value of 5.844> t-table 2.024 and a significant value of 0.000 <0.05. Work Environment (X2) has a positive and significant effect partially on work productivity (Y) of employees of the Sidenreng Rappang Ministry of Religious Affairs Office, with a t-count value of 2.588> t-table 2.024 and a significant value of 0.014 <0.05. Each variable simultaneously has a positive and significant effect on the productivity of employees of the Sidenreng Rappang Ministry of Religious Affairs Office with an F-count value of 45.695> F-table 3.24 and a significant value of 0.000 <0.05.
Penerapan Economic Value Added (EVA) untuk Mengukur Kinerja Keuangan Apotek Sehat Bersama Parepare Riska, Riska; Tijjang, Bakhtiar; Sudirman, Irmayanti; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 2 (2023): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

The purpose of this study was to determine and analyze financial performance using the EVA method at Apotek Sehat Bersama Parepare to increase economic added value. The data collection techniques used are observation, interviews, documentation and literature study. The analysis method used in this research is quantitative descriptive data. The data analysis method in this study uses the Economic Value Added (EVA) method. The object of this research uses financial statements in the form of statements of financial position (balance sheet) and profit and loss from 2020-2022. The results of the calculation of Economic Value Added (EVA) at Apotek Sehat Bersama Parepare for the period 2020-2022 show that the EVA value for 3 consecutive years produces a positive EVA value, which means that the company has succeeded in increasing economic added value. In 2020 the EVA value was Rp. 102,957,248, - then in 2021 the company's EVA value decreased by Rp. 81,985,229, - and in 2022 the EVA value increased by Rp. 91,236,961, -. It can be seen that the financial performance of Apotek Sehat Bersama Parepare using the Economic Value Added (EVA) method can increase economic added value and the financial performance of Apotek Sehat Bersama Parepare can be said to be good.
Co-Authors Ali, RustanA Alimuddin, Firman Aliyah, Nur Andi Indah Anggerwati Andi Sapada, Achmad Faisal Anggerwati, A. Indah Anggerwati, Andi Indah Astuti, Fifi Azis, Resky Quinsa Dwi BEDDU, MEGAWATI Darmawansah, Darmawansah Ekasari, Dhea Hamida Hasan Hartati Hartati Hartati Hidayatullah, Andi Muh Syukur Hudabiah, Diyah Jusnia, Jusnia L, Riska Gebiyanti Matakupan, Suryana Salomi Mulyana Machmud Musdalifah Musdalifah Muslimin, Ulyana Nilam, Nilam Nisrina, Ulfah Laila Nur, Irawati Nurul Riska Ainun Rafika Uksi Rifani, Riza Amalia Riska Riska Riza Amalia Rifani Sari, Eli Delina Sarira, Gracia Rani Sudirman, Irmayanti Syamsuriani Tijjang, Bakhtiar Wahsya, Wahsya Yunisara, Yunisara Yusuf, ST. Nursaadah Zaimar, Fina Ruzika Zulkifli , Zulkifli