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PENGARUH REWARD DAN PUNISHMENT TERHADAP PENINGKATAN DISIPLIN KERJA KARYAWAN PADA PT. LONDON SUMATERA (PERUSAHAAN EKSPOR KARET) DI BULUKUMBA Ramli, Muh.; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah; Wijaya, Hasrul
MANDAR: Management Development and Applied Research Journal Vol 2 No 1 (2019): Periode Desember
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v2i1.544

Pengaruh Reward dan Punishment terhadap peningkatan disiplin kerja karyawan pada PT.London Sumatera (perusahaan ekspor karet ) di Bulukumba. Penelitian ini bertujuan untuk mengetahui Pengaruh Reward dan Punishment terhadap peningkatan disiplin kerja karyawan pada PT.London Sumatera (perusahaan ekspor karet) di Bulukumba. Jenis penelitian yang digunakan dalam penelitia ini adalah penelitian kuantitatif dengan pendekatan eksplanatori.Sampel dalam penelitian ini sebanyak 50 responden. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan bantuan program SPSS dan menggunakan data yang bersumber dari responden dan dokumentasi dari PT.London sumatera kab.bulukumba. Hasil uji regresi linear berganda diperoleh Y= 11,508 + 561+ 119, yang berarti bahwa nilai konstanta sebesar 11,508 dengan koefisien regresi 561 dan 119 yang menyatakan arah pengaruh variabel X terhadap Y bernilai positif dan nilai sig0,001<0,05 yang berarti bahwa.Reward dan punishmehnt berpengaruh terhadap peningkatan disiplin kerja karyawan pada PT.London sumatera (perusahaan ekspor karet) di Bulukumba.

Implementasi MBKM Terhadap Proses Pembelajaran Kolaboratif di Universitas Mega Buana Amanah AN, Indra; Dwi Yanti, Yuniar; Dangkeng, Arianto
Mega Buana Journal of Innovation and Community Service Vol. 1 No. 1 (2022): Juli Tahun 2022
Publisher : LPPM Universitas Mega Buana Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59183/rzjfgz89

Proses pembelajaran dalam Kampus Merdeka merupakan salah satu perwujudan pembelajaran yang berpusat pada mahasiswa (student centered learning) yang sangat esensial. Pembelajaran dalam Kampus Merdeka memberikan tantangan dan kesempatan untuk pengembangan inovasi, kreativitas, kapasitas, kepribadian, dan kebutuhan mahasiswa, serta mengembangkan kemandirian dalam mencari dan menemukan pengetahuan melalui kenyataan dan dinamika lapangan seperti persyaratan kemampuan, permasalahan riil, interaksi sosial, kolaborasi, manajemen diri, tuntutan kinerja, target dan pencapaiannya. Melalui program Merdeka Belajar yang dirancang dan diimplementasikan dengan baik, maka hard skill dan soft skills mahasiswa akan terbentuk dengan kuat. Kegiatan ini berlokasi di Universitas Mega Buana Palopo yang dilaksanakan pada bulan Desember 2021. Peserta kegiatan ini adalah seluruh pimpinan Universitas Mega Buana Palopo, Dosen, Tendik dan Mahasiswa Universitas Mega Buana Palopo. Metode kegiatan dilakukan melalui focus grup diskusi, wawancara dan menggunakan kuesioner. Hasil didapatkan bahwa Universitas Mega Buana Palopo telah menjalankan beberapa program yang mendukung program MBKM, seperti pemagangan mahasiswa, projek independent mahasiswa, KKN, Universitas Mega Buana dapat mengoptimalkan proses pembelajaran kolaboratif bagi mahasiswa, Universitas Mega Buana Palopo dapat menjalankan secara optimal program MBKM mulai dari tingkat Internal PT, Universitas Mega Buana dapatmeningkatkan link and match dengan industri dengan menjadikan Praktisi Industri sebagai dosen pengajar serta peningkatan pemagangan mahasiswa sesuai pada sektor industry.

Treatment Of Zakat Accounting At The National Zakat Amil Body (Baznas) In Bantaeng Regency Dangkeng, Arianto; Ramli, Muh.
Jurnal Ar-Ribh Vol 5, No 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7523

The Treatment of Zakat Accounting at the National Zakat Agency (BAZNAS) in Bantaeng Regency. The aims of this study was to determine whether the zakat accounting treatment at the National Zakat Agency (BAZNAS) in Bantaeng Regency was in accordance with Islamic Financial Accounting Standards by analyzing financial reports from BAZNAS Banteng Regency was then analyzed whether it was in accordance with PSAK Sharia No. 109 of 2020 which applies today. Data collection methods used in this study were interviews, observation, and documentation. The analytical method used is descriptive analysis. Based on the analysis results obtained financial statements BAZNAS Bantaeng Regency shows in the practice of collecting and distributing zakat, infaq and alms funds still use the single entry method is very simple and easy to understand. In the bookkeeping there are only financial reports in the form of changes in the funds of zakat, infaq and alms. Thus, BAZNAS Bantaeng Regency has not implemented the recording, measurement, disclosure in accordance with the accounting standards that set out in PSAK Sharia No. 109 of 2020

Treatment Of Zakat Accounting At The National Zakat Amil Body (Baznas) In Bantaeng Regency Dangkeng, Arianto; Ramli, Muh.
Jurnal Ar-Ribh Vol. 5 No. 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7523

The Treatment of Zakat Accounting at the National Zakat Agency (BAZNAS) in Bantaeng Regency. The aims of this study was to determine whether the zakat accounting treatment at the National Zakat Agency (BAZNAS) in Bantaeng Regency was in accordance with Islamic Financial Accounting Standards by analyzing financial reports from BAZNAS Banteng Regency was then analyzed whether it was in accordance with PSAK Sharia No. 109 of 2020 which applies today. Data collection methods used in this study were interviews, observation, and documentation. The analytical method used is descriptive analysis. Based on the analysis results obtained financial statements BAZNAS Bantaeng Regency shows in the practice of collecting and distributing zakat, infaq and alms funds still use the single entry method is very simple and easy to understand. In the bookkeeping there are only financial reports in the form of changes in the funds of zakat, infaq and alms. Thus, BAZNAS Bantaeng Regency has not implemented the recording, measurement, disclosure in accordance with the accounting standards that set out in PSAK Sharia No. 109 of 2020

The Effect of Household Consumption and Government Expenditure on Economic Growth in South Sulawesi 2016 - 2020 Periode Ramli, Muh.; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul; munir, Rahim
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7284

This study aims to determine the effect of household consumption and government spending partially on the economic growth of South Sulawesi and to determine the dominant variable affecting the economic growth of South Sulawesi. The type of research that is used is quantitative with econometric approach, the data used is time series data obtained from BPS of South Sulawesi province from 2016 until 2020. Data analyzed using multiple regression which though with SPSS 23 program. Based on the analysis of household consumption to Per Capita GRDP in South SulawesI during the period of 2016 to 2020 shows the value of t-count larger than t-table that is 21.469> t table 4.302 with probability value 0.002 below 0.05 or 5% means consumption variable households have a positive and significant impact on Per Capita GRDP in South Sulawesi. Based on the result of analysis of government expenditure to Per Capita Gross Regional Domestic Product in South Sulawesi period 2012 to show that t value is calculated more kecill than t table that is -0,063 <t table 4,302 with probability value 0,956 above 0,05 or 5% meaning government expenditure variable have negative effect and not significant to Per Capita GRDP in South Sulawesi. Based on the analysis, the dominant variable affecting the economic growth of South Sulawesi is household consumption, it can be seen from the beta value of 1.002 bigger than other beta value.

Implementation, Control Of Management Audit On The Performance Of The Regional Drinking Water Company (PDAM) Palopo City Dangkeng, Arianto; Nurfaisah, Nurfaisah; Wally, Achyar Adya
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9000

Implementation of Management Audit at Regional Water Company (PDAM) Palopo City This research was conducted in order to find out how the management audit process at PDAM Palopo City. This research was carried out using a descriptive analysis case study method, which is a method that collects, presents and analyzes. The collection of research material is carried out by taking financial data and distributing questionnaires so that it will obtain a fairly clear picture of an object under study. From the research that was faced by the author, there were not a few obstacles the author got, including data access and free time for interviews. The research results obtained are as follows; The planning managed by the company has been effective, but in operating control it is seen that it still needs careful evaluation. Productivity has been adequate in distributing raw materials in the form of water seeds and has met service standards. The level of inventory or reserves has been adequate but in the consumer service sector it is still considered less than optimal so it is recommended for company management to evaluate it as an internal control. The most sensitive thing is in the budget or financial sector. The results were less than optimal, especially in the income sector which decreased compared to last year.

Cost of Production to Determine Selling Price in Gowa Jaya Cake Dangkeng, Arianto; Ramli, Muh.; Nurfaisah, Nurfaisah
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10527

This study aims to determine the selling price of the product using a full costing approach at Gowa Jaya Cake. The type of research used in this research is case study research with qualitative methods. The data used in this study are primary data and secondary data. Processed data is data in the form of records of the cost of production such as raw material costs, labor costs, and factory overhead costs. While the data analysis technique used in this research is the full costing method. The results of the study indicate that the costs incurred in the production of Gowa Jaya Cake bread have a major influence in determining the selling price of the bread itself, such as calculating the cost of production using the full costing method.

The Role of Accounting Information Systems In Management Decision Making at PT. Kawi Heritage Raharja (Wings) Bantaeng District Ramli, Muh.; Dangkeng, Arianto; Fausiah, Rafika; Hasrul Wijaya, Hasrul Wijaya
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14497

This research aims to determine the role of accounting information systems in management decision making at PT. Kawi Pusaka Raharja (Wings) Bantaeng Regency. This research is a type of research that is descriptive qualitative in nature. Data collection was carried out by means of observation, interviews and documentation. The data analysis methods used are data reduction, data presentation, and drawing conclusions/verification. Based on the results of the research that has been carried out, it can be concluded that the accounting information system at PT. Kawi Pusaka Raharja (Wings) Bantaeng Regency plays an important role in management decision making, because the computerized accounting information system and the quality of the accounting information system used is very effective and efficient so that management, especially managers in the company, make it easier to make decisions. Accounting information systems have played a very important role in decision making at PT. Kawi Pusaka Raharja (Wings) Bantaeng Regency despite the problems experienced in the accounting information system process, where often all activities and transactions within the company become hampered due to poor networking. However, this does not reduce the function of the accounting information system in decision making

PENGARUH KECERDASAN INTELEKTUAL, KEMAMPUAN FISIK DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI SPRIPIM POLDA SULAWESI SELATAN Ramli, Muh; Nurdin, Nurdin; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 1 (2020): FEBRUARI 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i1.3049

The research aims to: 1) analyze the influence of intellectual intelligence on the performance of the Spripim Polda of South Sulawesi employees; 2) analyzing the influence of physical ability to the performance of officers Spripim Polda South Sulawesi; 3) Analyzing the influence of emotional intelligence on the performance of Spripim Polda South Sulawesi employees; 4) Analyzing the factors which are dominant influence on the performance of officers Spripim Polda South Sulawesi. The population of this research is all employees of the Spripim Polda South Sulawesi, amounting to 81 people with a whole sample or a saturated sample. The results showed that the influence coefficient of intellectual intelligence on employee performance is 0.330 with the value p = 0.012 < 0.05 This suggests that intellectual intelligence has a significant positive effect on employee performance. Influence coefficient of physical ability to employee performance of 0.138 with value p = 0.033 < 0.05. This suggests that physical abilities have a significant positive effect on the employee's performance, the influence coefficient of emotional intelligence Ssterhadap employee performance of 0.584 with a value of P = 0.000 < 0.05. This suggests that emesional intelligence has a significant positive effect on employee performance, and the highest beta value is an emotional intelligence variable with a beta value of 0.532. This indicates that the dominant influential variable affects the employee's performance as a variable of emotional intelligence.

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