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All Journal JKI (Jurnal Konseling Indonesia) AL-ATHFAL : JURNAL PENDIDIKAN ANAK JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) BJRA (Bongaya Journal of Research in Accounting) Jambura Accounting Review Jurnal Sains Riset Indonesian TESOL Journal JEKPEND Jurnal Ekonomi dan Pendidikan Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Al-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan Journal De Facto REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Advanced Guidance and Counseling Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Literasi Nusantara Seminar Nasional Pengabdian Kepada Masyarakat Journal of Applied Management Research Journal of Innovation and Research in Primary Education TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research Indonesian Journal of Pedagogical and Social Studies Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Social Science and Business Studies Indonesian Journal of Islamic Counseling Jurnal Ilmiah Multidisiplin Indonesia International Conference on Islamic Economic JINNSA : Jurnal Interdisipliner Sosiologi Agama Jurnal Abdi Anjani Journal An-Nafs: Kajian Penelitian Psikologi Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Al-Wazan Journal of Education and Teacher Training Innovation (JETTI)
Nur Afiah, Nur
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Journal : REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL TELUR AYAM PADA UMKM LAYERS DNRD GOWA DI KABUPATEN GOWA Hermawati, Hermawati; Azis, Muhammad; Afiah, Nur
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 1 (2024): REMITTANCE JUNI 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no1.483

Abstract

This study aims to analyze the cost of goods produced in Layers DNRD Gowa Micro, Small, and Medium Enterprises (MSMEs) in Gowa Regency. The research variable is the production cost of goods. The object of the research is the production costs from July to December 2023 at UMKM Layers DNRD Gowa. Data collection was carried out by conducting observations, documentation, and interviews. Data analysis was carried out using the full-costing method and the cost-plus pricing method. The results of the study are the calculation of the cost of goods produced by UMKM Layers DNRD Gowa using the full costing method of IDR 1,458.21 and based on the cost plus pricing method of IDR 1,604.03. If rounded up, the product selling price is IDR 1,605 per egg, and it makes a profit of IDR 145.82 per chicken egg sold.Penelitian ini bertujuan untuk menganalisis harga pokok produksi pada Usaha Mikro Kecil dan Menengah (UMKM) Layers DNRD Gowa di Kabupaten Gowa. Variabel penelitian adalah harga pokok produksi. Objek pada penelitian yaitu biaya-biaya yang dikeluarkan pada bulan Juli hingga Desember 2023 pada UMKM Layers DNRD Gowa. Pengumpulan data dilakukan dengan melakukan observasi, dokumentasi, dan wawancara. Analisis data dilakukan menggunakan metode Full Costing dan metode Cost Plus Pricing. Hasil penelitian yaitu perhitungan harga pokok produksi UMKM Layers DNRD Gowa menggunakan metode Full Costing sebesar Rp 1.458,21,- dan berdasarkan metode Cost Plus Pricing sebesar Rp 1.604,03,-. Jika dibulatkan harga jual produk sebesar Rp 1.605-, per butir telur dan mendapat keuntungan sebesar Rp 145,82 per butir telur ayam yang dijual.
ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) KECAMATAN PAMBOANG KABUPATEN MAJENE Azisah, Nur; Azis, Muhammad; Afiah, Nur
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.513

Abstract

This research aims to analyze the financial performance of the Indonesian Civil Servants Cooperative (KPRI) in the Pamboang sub-district of Majene Regency, West Sulawesi. The subjects of the research are KPRI Ampera and KPRI Dharma Bakti. The research variable is the cooperatives' financial performance, measured by financial ratio analysis according to the Regulation of the Minister of State for Cooperatives and SMEs of the Republic of Indonesia No 6/Per/M.KUKM/V/2006. The measurements include liquidity ratios (current ratio), solvency ratios (debt to asset ratio, debt to equity ratio), and profitability ratios (return on equity, return on asset). Data was gathered through documentation and interviews. Quantitative descriptive analysis was used to analyze the data. The research findings show that KPRI Ampera and KPRI Darma Bhakti are categorized as unhealthy cooperatives based on the regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia.Penelitian ini bertujuan untuk menganalisis kinerja keuangan Koperasi Pegawai Republik Indonesia (KPRI) di kecamatan Pamboang Kabupaten Majene Sulawesi Barat. Adapun KPRI yang menjadi subjek penelitian adalah KPRI Ampera dan KPRI Dharma Bakti. Variabel penelitian ini adalah kinerja keuangan koperasi yang diukur menggunakan analisis rasio keuangan berdasarkan Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia nomor 6/Per/M.KUKM/V/2006. Pengukuran meliputi Rasio Likuiditas (Current Ratio), Rasio Solvabilitas (Debt to Asset Ratio, Debt to Equity Ratio), dan Rasio Rentabilitas (Return on Equity, Return on Asset). Pengumpulan data melalui Wawancara dan dokumentasi. Data dianalisis menggunakan teknik analisis deskriptif kuantitatif. Hasil penelitian menunjukan bahwa KPRI Ampera dan KPRI Darma Bhakti tergolong Koperasi yang tidak sehat berdasarkan Permen Koperasi dan UKM RI.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI DESA TOLALA KECAMATAN TOLALA KABUPATEN KOLAKA UTARA Pirsya, Pirsya; Rijal, Abdul; Afiah, Nur
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.516

Abstract

This research analyzes the accountability and transparency of village fund management in Tolala Village, Tolala District, North Kolaka Regency. The research variables are Accountability and Transparency in Village Fund Management, covering the stages of planning, implementation, administration, reporting, and accountability based on the Minister of Home Affairs Regulation Number 20 of 2018 concerning village fund management. The data analysis method in this study is descriptive qualitative. Data collection was conducted using documentation and interview techniques involving five respondents involved in village financial management, namely the Village Head, Village Secretary, Village Treasurer, Village Consultative Body (BPD), and the Community. The research results indicate that the accountability of village fund management in Tolala Village is quite good as it aligns with the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Fund Management, covering the stages of Planning, Implementation, Administration, and Accountability. However, the reporting stage is still not by the regulations. The principle of transparency in managing village funds in Tolala Village is already quite good by the Minister of Home Affairs Regulation.Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan dana desa pada Desa Tolala Kecamatan Tolala Kabupaten Kolaka Utara. Variabel penelitian adalah Akuntabilitas dan Transparansi Pengelolaan Dana Desa, dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang pengelolaan dana desa. Metode analisis data dalam penelitian ini adalah deskriptif kualitatitif. Pengumpulan data menggunakan teknik Dokumentasi dan Wawancara dengan melibatkan lima orang responden yang terlibat dalam pengelolaan keuangan desa yaitu Kepala Desa, Sekretaris Desa, Bendahara Desa, BPD, dan Masyarakat. Hasil penelitian menunjukan bahwa akuntabilitas pengelolaan dana desa di Desa Tolala sudah cukup baik karena sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Dana Desa mulai dari tahapan Perencanaan, Pelaksanaan, Penatausahaan dan Pertanggungjawaban. Sedangkan untuk tahap pelaporan masih belum sesuai. Untuk prinsip transparansi dalam pengelolaan dana desa di Desa Tolala juga sudah cukup baik sesuai Peraturan Menteri Dalam Negeri.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS DI SMP NEGERI 18 LAU KABUPATEN MAROS Adil, Andi Syaripa Nur Aldyta; Sahade, Sahade; Afiah, Nur
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.517

Abstract

This research aims to analyze the implementation of accountability and transparency principles in the management of School Operational Assistance (BOS) funds at SMP Negeri 18 Lau, Maros Regency. The research variables are accountability and transparency. The research population consists of all the stakeholders who are aware of the management of BOS funds at SMP Negeri 18 Lau. Meanwhile, the samples are the principal, treasurer, teachers, and school committee. The data collection technique was carried out through interviews and report documentation, and the data analysis using the qualitative descriptive method. The research results show that SMP Negeri 18 Lau has not yet fully implemented the principle of accountability. The result is that 80% of the BOS fund management has implemented accountability principles following the applicable regulations. However, 20% of the BOS fund management has not implemented accountability principles because they did not invite parents during the RKAS preparation meetings, and there is no evidence in the form of documentation that they have reported to the education office or the BOS website. SMP Negeri 18 Lau, Maros Regency, has implemented transparency principles following the applicable regulations by publishing the BOS fund usage report on the school information board.Penelitian ini bertujuan untuk menganalisis penerapan prinsip akuntabilitas dan transparansi pengelolaan dana Bantuan Operasional Sekolah (BOS) pada pada SMP Negeri 18 Lau Kabupaten Maros. Variabel penelitian adalah akuntabilitas dan transparansi. Populasi penelitian adalah keseluruhan perangkat atau stakeholder yang mengetahui pengelolaan dana BOS di SMP Negeri 18 Lau Kabupaten Maros. Sedangkan sampel yang diambil adalah Kepala Sekolah, Bendahara, Guru, dan Komite Sekolah. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Analisis menggunakan metode Analisis Deskriptif Kualitatif. Hasil penelitian menunjukkan bahwa SMP Negeri 18 Lau Kabupaten Maros belum sempurna dalam menerapkan prinsip akuntabilitas. Berdasarkan hasil analisis, 80% dari pengelolaan dana BOS telah menerapkan prinsip akuntabilitas sesuai dengan aturan yang berlaku. Namun, 20% dari pengelolaan dana BOS belum menerapkan prinsip akuntabilitas karena tidak mengundang orang tua siswa saat melakukan rapat penyusunan RKAS, dan tidak ditemukan bukti berupa dokumentasi bahwa telah melakukan pelaporan ke dinas pendidikan ataupun ke laman BOS. SMP Negeri 18 Lau Kabupaten Maros telah menerapkan prinsip transparansi dengan baik sesuai aturan yang berlaku dengan mempublikasikan laporan penggunaan dana BOS melalui pemasangan laporan pada papan informasi sekolah.
Co-Authors Abdul Haris Abdul Haris Sunubi Adil, Andi Syaripa Nur Aldyta Afifah, Evi Ana Fitriana Anandasari, Tasya Anggriana, Siti Annisa, Dian Anwar, Azwar Arifin, Arif Zaenal Ariya, Muhammad Arqam, Arqam Aspri, Ahmad Rizaldi Asri, Rahmatul Azis, Fajriani Azisah, Nur Azizah, Friska Rahmatika Bahrun, Sultan Adam Chalid, Lukman Dalimunthe, Muhammad Rizqan Ahsanu Daniel Happy Putra Darwis, Marina Dayu, Dian Permatasari Kusuma Dunakhir, Samirah Fakhruddin, Zulfah Fauziah Fauziah Febrianti, Andi Muzdalifah Ferdi Ferdiansyah, Lalu Ferdiansyah, Lalu Ferdi Fitriyani, Nurleli Gunawan, Arbella Rizkia Hamzah Hamzah Hamzah, Hajrah Handayani, A. Asti Haq, Nursyam Arifa Hariany Idris Hasrati, Hasrati Hermawati Hermawati, Hermawati Hiljati, Hiljati Holiah, Iis Huriyah, Andi Husnul Idris, Nur Irsan Ika Putri, Hindong Irham Irham Irmayani, I. Irwanti, A. Azzahra Asri Istiq'faroh, Nurul Jafar N, Muhammad Kamil Juniwati Juniwati Kadir, Amiruddin M. Ridwan Tikollah Mahmud, Basri Mandung, Fitriani Mas’ud, Masdar Mauliza, Rully Muhammad Arif Muhammad Azis Muhammad Haramain Muin, Rahmawati Mujahid Mujahid, Mujahid Mukhammad Idrus Munawwarah Munawwarah, Munawwarah Murtadho, Fawwaz Mustary, Emilia Muthaharah, Fitria Mutiara Putri, Mutiara Nana Suryana Nasriani Nasriani Nathania Pratiwi Nuraisyiah Nuriman Nurlela Penampe, Marie Anne Ester Pirsya, Pirsya Purnomo, Bintoro Bagus Puspitasari, Feni Rijal, Abdul Rizaldi Aspri, Ahmad Rohanah, Rohanah Rosaninda, Rosaninda Rustam, Utari Ryketeng, Masdar S, Masnawaty Safiruddin Al Baqi, Safiruddin Sahade Sahade Salsabila, Adinda Aura Sam, Andi Aliyyah Ramadhani Samaun, Siti Salina Samsinar Samsinar Samsinar Sappeami, Sappeami Saputra, Fadhli Arief Sri Wahyuni Sugiati Sugiati Suliyanti Sulvinajayanti Suriyanti, S. Syamsinar Tenribali, Andi Anugrah Caezar Tjalla, Maghdalena Zulaita