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All Journal JKI (Jurnal Konseling Indonesia) AL-ATHFAL : JURNAL PENDIDIKAN ANAK JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jambura Accounting Review Jurnal Sains Riset Indonesian TESOL Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) JEKPEND Jurnal Ekonomi dan Pendidikan Jurnal Hukum Sasana Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Jurnal At-Taujih : Bimbingan dan Konseling Islam Journal De Facto REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Advanced Guidance and Counseling Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Indo-MathEdu Intellectuals Journal 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 BanKu: Jurnal Perbankan dan Keuangan Journal of Innovation and Research in Primary Education Journal of Artificial Intelligence and Digital Business TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research Accounting Information System, Taxes, and Auditing Journal (AISTA) 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 Jurnal Aplikasi Perpajakan 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 Jurnal Cendekia Ilmiah Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Variable Research Journal
Nur Afiah, Nur
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Solvabilitas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Pertambangan Logam Dan Mineral Lainnya Yang Terdaftar Di BEI Asri, Rahmatul; Idris, Hariany; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.420

Abstract

This study aims to determine the effect of solvency on profitability in metal and other mineral mining sub-sector companies listed on the Indonesian stock exchange. The variable of this research is profitability as the dependent variable (Y) as measured byreturn on investment, and solvency as the independent variable (X) as measured bydebt to asset ratio. The population of this study is all metal and other mineral mining sub-sector companies listed on the Indonesian stock exchange in 2018-2021 as many as 11 companies, while the sample is 8 metal and other mineral mining sub-sector companies on the Indonesian stock exchange which were taken using thepurposive sampling. Data collection was carried out using documentation techniques. Data analysis was performed by normality test, simple regression test, hypothesis test which consisted of the coefficient of determination test and the individual parameter significant test (statistical t test). The results showed that, based on the results of the t test, the solvency value of t was obtainedcount >ttablenamely -3.394> 2.042 and a significance value of 0.02 <0.05. This shows that solvency has a significant negative effect on profitability so that the hypothesis is accepted.
Analisis Penentuan Tarif Bongkar Muat Peti Kemas Dengan Metode Activity Based Costing (Studi Kasus PT.Pelindo Terminal Petikemas New Makassar) Nathania Pratiwi; Sahade; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i2.451

Abstract

This study aims to analyze the determination of container loading and unloading rates using the activity-based costing method at PT PELINDO Terminal Petikemas New Makassar. The variable of this study is the determination of container loading and unloading rates measured using the activity-based costing method. The limits of this research are focused on domestic container loading and unloading rates. This is the case for data collection in the form of observations, interviews and documentation. Data analysis is done by quantitative descriptive analysis. The results of this study show that the calculation of container loading and unloading rates with the activity-based costing method is lower in full 20 feet containers of IDR 116,571.29, full 40 feet of IDR 228,808.74, empty 20 feet of IDR 197,415.69, and empty 40 feet of IDR 204,188.91. Compared with the results of the calculation of container loading and unloading rates carried out by the management of PT PELINDO Terminal Petikemas New Makassar. This is because container loading and unloading rates are calculated by the activity-based costing method based on the type of cost used and various cost drivers.
Analisis Pengelolaan Persediaan pada Beras BULOG (Studi Kasus Perum BULOG Cabang Makassar) Sam, Andi Aliyyah Ramadhani; Idrus, Mukhammad; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i2.457

Abstract

Penelitian ini bertujuan untuk mengetahui pengelolaan persediaan beras pada Perum BULOG Cabang Makassar. Variabel dalam penelitian ini adalah pengelolaan persediaan pada beras BULOG. Teknik pengumpulan data berupa wawancara dan dokumentasi dan analisis data dilakukan menggunakan metode deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa pengelolaan persediaan beras yang dijalankan oleh Perum BULOG Cabang Makassar dimulai dari proses pengadaan beras melalui Mitra Kerja Pengadaan dan Satuan Kerja, selanjutnya proses penyimpanan beras dengan menggunakan metode stapel, kemudian proses perawatan beras dengan mengacu pada prinsip Pengendalian Hama Gudang Terpadu dan dilanjutkan dengan proses pengolahan beras, dan terakhir proses penyaluran beras.
Evaluasi Kinerja Keuangan Dengan Pendekatan Balanced Scorecard: Studi Kasus RSUP Dr. Wahidin Sudirohusodo Makassar Salsabila, Adinda Aura; Afiah, Nur; Azis, Fajriani
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.671

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada Rumah Sakit Umum Pusat Dr. Wahidin Sudirohusodo Makassar periode 2019-2023. Teknik pengumpulan data yang digunakan adalah dokumentasi.   Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Dalam penelitian ini sumber data yang digunakan dalam pengumpulan data mencakup data sekunder. Hasil penelitian ini menunjukkan laporan keuangan Rumah Sakit Umum Pusat Dr. Wahidin Sudirohusodo Makassar periode 2019–2023 dianalisis menggunakan Peraturan Direktur Jenderal Perbendaharaan Nomor PER-22/PB/2020 yang menguraikan tujuh indikator penilaian kinerja badan layanan publik dalam penyelenggaraan pelayanan kesehatan. Berdasarkan hasil kajian, rumah sakit tersebut memperoleh peringkat A (Baik) selama tiga periode dan peringkat BBB (Sedang) selama dua periode. Hal ini menunjukkan bahwa kinerja keuangan rumah sakit tersebut tergolong baik; namun pada beberapa indikator masih memiliki skor yang kurang, seperti: cash ratio, return on fixed assets, dan return on equity, serta skor collection period yang masih fluktuatif.
Analisis Pengukuran Efisiensi Dan Efektivitas Pajak Dan Retribusi Daerah Di Kabupaten Luwu Tahun 2023 Muthaharah, Fitria; Azis, Muhammad; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.676

Abstract

Penelitian ini bertujuan untuk menganalisis pengukuran efisiensi dan efektivitas pajak dan retribusi daerah di Kabupaten Luwu. Penelitian ini berfokus pada pajak dan retribusi daerah. Teknik pengumpulan data dilakukan dengan dokumentasi dan wawancara. Analisis data dilakukan dengan menggunakan analisis deskriptif kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder berupa Laporan Realisasi Anggaran pendapatan dan belanja daerah Kabupaten Luwu Tahun 2019-2023. Hasil penelitian ini menunjukkan bahwa dari tingkat efisiensi pajak dan retribusi daerah pada tahun anggaran 2019 sampai dengan 2023 Pemerintah Kabupaten Luwu berhasil mencapai rata-rata efisiensi pajak sebesar 2% dan rata-rata retribusi daerah sebesar 4% dengan kriteria efektif, artinya dalam pengelolaan pajak dan retribusi daerah pemerintah Kabupaten Luwu sudah maksimal dalam mencapai target pajak dan retribusi daerah. Tingkat kinerja pemerintah Kabupaten Luwu dari segi efektivitas pajak berhasil mencapai rata-rata tingkat kinerja sebesar 95% dengan kriteria efektif dan efektivitas retribusi daerah mencapai kierja sebesar 82% dengan kriteria kurang efektif, hasil penelitian meununjukkan bahwa pemerintah Kabupaten Luwu dalam pungutan pajak daerah sudah baik, tetapi pada pungutan retribusi daerah perlu meningkatkan kinerjanya.
Tren Motivasi Pada Komunitas Pelari: Apakah Kesehatan Mental Lebih Dominan Daripada Kesehatan Fisik? Sugiati, Sugiati; Afiah, Nur
JKI (Jurnal Konseling Indonesia) Vol. 10 No. 2 (2025): Jurnal Konseling Indonesia
Publisher : Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jki.v10i2.11787

Abstract

The increasing participation in running communities has been driven by the growing awareness of the benefits of exercise for both physical and mental health. This study aims to analyze the dominant factor motivating individuals in running communities—whether mental health or physical health plays a more significant role. This research employs a quantitative approach with an explanatory design, involving 65 respondents from running communities in Parepare City, selected through purposive sampling. Data were collected using a structured questionnaire measuring physical health, mental health, and sports participation motivation, with multiple linear regression as the primary data analysis technique. The findings indicate that mental health has a more significant impact on individuals’ motivation to participate in running communities compared to physical health. Regression analysis reveals that mental health positively influences sports participation motivation, whereas physical health does not show a significant effect. These findings suggest that psychological factors, such as emotional well-being and stress-coping mechanisms, play a crucial role in sustaining engagement in running communities rather than physical benefits alone. The implications of this study emphasize the importance of sports-based interventions focusing on mental well-being to enhance long-term participation in physical activities.
Gameful Experience and Brand Loyalty: Exploring Customer Brand Engagement in Language Learning Apps Penampe, Marie Anne Ester; Fitriana, Ana; Purnomo, Bintoro Bagus; Afiah, Nur; Juniwati, Juniwati
Journal of Applied Management Research Vol. 4 No. 2 (2024)
Publisher : The Graduate School of Sahid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/jamr.v4i2.2576

Abstract

This study examines the impact of gameful experiences on brand loyalty in language learning applications mediated by customer brand engagement. With the increasing incorporation of gamification in educational tools, understanding how specific game mechanics drive user engagement and brand loyalty in language learning apps is crucial. While existing gamification research generally focuses on broader fields, this study uniquely investigates how specific gameful experiences—such as enjoyment, creative thinking, and domination—affect brand loyalty in the context of language learning applications. Data were collected from 250 active users in Indonesia using an online survey with a Likert scale of 1-5, employing purposive sampling. Structural Equation Modeling (SEM) with AMOS 26 assessed validity, reliability, and relationships among variables. The results indicate that gameful experiences significantly enhance customer brand engagement, which, in turn, positively influences brand loyalty. This study contributes new insights into how gamification affects brand loyalty, specifically in the language learning app domain, providing practical recommendations for developers to incorporate effective game mechanics to enhance customer brand engagement and foster long-term brand loyalty.
Analisis Efektivitas Pengendalian Piutang Pada PT PLN (Persero) UID Sulselrabar Wahyuni, Sri; Anwar, Azwar; Afiah, Nur
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.166

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian piutang pada PT PLN (Persero) UID Sulselrabar selama periode 2020–2023. Penelitian dilakukan pada PT PLN (Persero) UID Sulselrabar karena kompleksnya pendapatan dari perusahaan tersebut. Metode yang digunakan adalah analisis kuantitatif deskriptif dengan teknik pengumpulan data melalui dokumentasi, menggunakan data primer dan sekunder dari laporan penjualan kredit dan statistik internal PLN. Hasil penelitian menunjukkan bahwa pengendalian piutang belum sepenuhnya efektif. Meskipun rasio Collection Periods (CP) secara konsisten memperoleh skor tertinggi stabil pada angka 4 sesuai standar Kementerian BUMN, hal ini tidak diikuti oleh kinerja rasio Receivables Turnover (RTO) yang justru fluktuatif dan berada di bawah standar industri. Kondisi ini mengindikasikan konversi piutang menjadi kas masih belum optimal, yang berdampak pada likuiditas dan efisiensi modal kerja perusahaan. Terdapat kesenjangan antara efisiensi waktu pengumpulan piutang dan efektivitas perputaran piutang. Dengan demikian, pengendalian piutang perlu ditingkatkan, khususnya dalam aspek peningkatan Receivables Turnover (RTO) agar pengelolaan piutang lebih optimal dan sesuai standar industri.
Analysis of the Impact of Unified E-Bupot on Compliance with Income Tax Article 23 Withholding, Payment, and Reporting at PT Samudera Makassar Logistik Irwanti, A. Azzahra Asri; Hamzah, Hajrah; Afiah, Nur
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the implementation of the Unification e-Bupot system in the process of withholding, depositing, and reporting Article 23 Income Tax at PT Samudera Makassar Logistik, assess its compliance with applicable tax regulations and procedures, and test the impact of Unification e-Bupot on company compliance in depositing and reporting Article 23 Income Tax. This study uses a qualitative method with a focus on the impact of the implementation of the Unification e-Bupot system on company compliance in fulfilling its tax obligations during the period April 2022 to April 2024. Data were collected through documentation and interviews, then analyzed using four components: data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Unification e-Bupot system has had a positive impact by simplifying the process of withholding, depositing, and reporting Article 23 Income Tax, and its implementation is in accordance with applicable tax regulations, although there are still delays caused by external factors such as server disruptions. Overall, PT Samudera Makassar Logistik is assessed as a compliant taxpayer based on Norman D. Nowak's compliance theory and the Minister of Finance Regulation Number 39/PMK.03/2018. The implementation of the e-Bupot Unification system has been proven to increase efficiency and compliance in fulfilling tax obligations.
Differentiation of parents' moral cultivation in educating children in the South Sulawesi Afiah, Nur
Journal of Advanced Guidance and Counseling Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024)
Publisher : Fakultas Dakwah dan Komunikasi UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jagc.2024.5.2.18092

Abstract

Purpose -  The research conducted aims to complement previous research on differences in moral cultivation carried out by parents in educating children. Method - This quantitative research was conducted to examine differences in parents' moral instilling in educating children in four regions in South Sulawesi, namely Parepare, Barru, Sidrap, and Pinrang. The research subjects were 133 parents who had children between the ages of 6 and 12 years. Results - The results showed that there were differences in the moral inculcation of parents in educating children in the South Sulawesi region with statistical similarities, namely (Sig) < 0.05 or (0.003) < 0.05. Implication - The research conducted recommends that parents be provided with pills or carry out psychoeducation regarding moral values and parenting. This aims to prepare a superior generation who is able to compete and be accepted in society amidst the increasingly rapid development of science and technology. Originality/Value - There are differences in the cultivation of morals carried out by parents in educating children in the South Sulawesi region. This is in line with research conducted by Children learn about right and wrong things from parents. The family atmosphere and the way of disciplining children are factors that play an important role. *** Tujuan - Penelitian yang dilakukan bertujuan untuk melengkapi penelitian sebelumnya mengenai perbedaan penanaman moral yang dilakukan orang tua dalam mendidik anak. Metode - Penelitian kuantitatif ini dilakukan untuk menguji perbedaan penanaman moral orang tua dalam mendidik anak di empat daerah di Sulawesi Selatan, yaitu Parepare, Barru, Sidrap, dan Pinrang. Subjek penelitian adalah 133 orang tua yang memiliki anak berusia antara 6 dan 12 tahun. Hasil - Hasil penelitian menunjukkan bahwa terdapat perbedaan penanaman moral orang tua dalam mendidik anak di wilayah Sulawesi Selatan dengan kesamaan secara statistik, yaitu (Sig) < 0,05 atau (0,003) < 0,05. Implikasi - Penelitian yang dilakukan merekomendasikan agar para orang tua dibekali dengan pil atau melakukan psikoedukasi mengenai nilai-nilai moral dan pola asuh anak. Hal ini bertujuan untuk mempersiapkan generasi unggul yang mampu bersaing dan diterima di masyarakat di tengah perkembangan ilmu pengetahuan dan teknologi yang semakin pesat. Orisinalitas/Nilai - Terdapat perbedaan penanaman moral yang dilakukan oleh orang tua dalam mendidik anak di wilayah Sulawesi Selatan. Hal ini sejalan dengan penelitian yang dilakukan oleh Anak belajar tentang hal yang benar dan salah dari orang tua. Suasana keluarga dan cara mendisiplinkan anak menjadi faktor yang berperan penting.
Co-Authors Abdul Haris Abdul Haris Sunubi Adil, Andi Syaripa Nur Aldyta Afifah, Evi Aguatiawan, Rahmat Ahmad Ahmad Ainun Nadrah Jariyah, Andi Amiruddin K Ana Fitriana Anandasari, Tasya Anggraeni, Indah Ayu Anggriana, Siti Anisatun Humayrah Rais Annisa, Dian Anwar, Aswar Anwar, Azwar Anwar, Rezki Amaliah Ariya, Muhammad Arqam, Arqam Aspri, Ahmad Rizaldi Asrawati, Dini Asri, Rahmatul Azis, Fajriani Azisah, Nur Bahrun, Sultan Adam Chalid, Lukman Christin Christin Dalimunthe, Muhammad Rizqan Ahsanu Damayanti, Alvira Daniel Happy Putra Darwis, Marina Dayu, Dian Permatasari Kusuma Dunakhir, Samirah Edi Saputra Hasibuan Erwin Owan Hermansyah Fachrul Firdaus, Muh Fachry Abda El Rahman Fakhruddin, Zulfah Febrianti, Andi Muzdalifah Ferdi Ferdiansyah, Lalu Ferdiansyah, Lalu Ferdi Fitriani Mandung Fitriyani, Nurleli Gunawan, Arbella Rizkia Hamzah Hamzah Hamzah, Hajrah Hamzah, Hamzah Handayani, A. Asti Haq, Nursyam Arifa Hariany Idris Haryani, Virta Hasrati, Hasrati Hermawati Hermawati, Hermawati Hiro, Handy Anggara Humayrah, Anisatun Huriyah, Andi Husnul Idris, Nur Irsan Ika Putri, Hindong Indradewa, Rhian Irham Irham Irmayani, I. Irwanti, A. Azzahra Asri Istiq'faroh, Nurul Jafar N, Muhammad Kamil Juniwati Juniwati M. Ridwan Tikollah Maharani, Siti Aisyah Putri Mahmud, Basri Manase, Leonardo Mariska, Revi Mas’ud, Masdar Mauliza, Rully MS Tumanggor Muhammad Arif Muhammad Azis Muhammad Haramain Mujahid Mujahid, Mujahid Mukhammad Idrus Murtadho, Fawwaz Musa, Kartika Septiary Pratiwi Mustary, Emilia Muthaharah, Fitria N, Irmawati Nana Suryana Nasriani Nasriani Nathania Pratiwi Nurafni Oktaviyah Nuraisyiah Nuriman Nurlela Penampe, Marie Anne Ester Pirsya, Pirsya Pitri, Nur Aysa Prasisca, Tiara Purnomo, Bintoro Bagus Puspitasari, Feni putri, amanda Raden Mohamad Herdian Bhakti Rahmawati Muin Reskiyawati, Siti Nur Rijal, Abdul Rizaldi Aspri, Ahmad Rustam, Utari Ryketeng, Masdar S, Masnawaty Safiruddin Al Baqi Sahade Sahade Salsabila, Adinda Aura Sam, Andi Aliyyah Ramadhani Samaun, Siti Salina Samsinar Samsinar Samsinar Saputra, Fadhli Arief Sarmila SF, Nadya Fadhilah. Sri Wahyuni Sugiati Sugiati Suliyanti Sulvinajayanti Suriyanti, S. Syska Purnama Sari, Syska Purnama Tenribali, Andi Anugrah Caezar Tjalla, Maghdalena Warka Syachbrani Zulaita