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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.
Analisis Pengelolaan Persediaan Bahan Baku Dengan Menggunakan Metode EOQ Pada Lewa Bakery Suliyanti; Afiah, Nur; Nuraisyiah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.714

Abstract

This study aims to analyze the management of raw material inventory using the Economic Order Quantity method at the Lewa Bakery in Gowa Regency. Data collection was carried out by interview and documentation. Data analysis was carried out using quantitative descriptive methods. The results of this study indicate tha the EOQ method is an effective and optimal approach for companies in managing inventory and controlling raw material inventory costs. With the EOQ method, the company can save costs of Rp5,090,060.00 or around 67.41%, this method recommends an order quantity of 5,258 kg of raw materials with an order frequency of 10 times a year. In addtion, the EOQ method also recommends a safety stock of 372 kg and a reorder point of 772 kg, which serves to prevent the risk of shortages or excess raw materials, so that the smooth production process can be maintained optimally.
Analisis Siklus Pendapatan terhadap Pengendalian Internal pada PT Pelangi Wisata Madaniah Syamsinar; Samsinar; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.862

Abstract

This study aims to analyze the revenue cycle at PT Pelangi Wisata Madaniah, particularly its role in supporting internal control and the challenges encountered in its implementation. The subject of this research is the Accounting Information System, with a focus on the revenue cycle and internal control. Data were collected through interviews and documentation, then analyzed using a descriptive qualitative approach. The findings indicate that cash sales in the revenue cycle have been carried out quite effectively, as reflected in the completeness of documents and procedures. However, there are several weaknesses, such as the absence of an internal audit function, accounting records that are not fully in accordance with standards, and the lack of an integrated system. These conditions have led the revenue cycle to be less than optimal in supporting internal control, as shown by overlapping functions, manual recording, and limited supervision. The main challenges faced by the company include the absence of functional separation between sales, cash, and accounting, as well as reliance on Microsoft Excel, which is prone to input errors and data loss.
AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) Febrianti, Andi Muzdalifah; S, Masnawaty; Afiah, Nur
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2229

Abstract

This research aimed: (1) to describe accountability in the management of village funds in Polebunging Village, Bontomanai Sub-district, (2) to describe transparency in the managemnt of village funds in Polebunging Village, Bontomanai Sub-district. The variables of this research are: (1) The accountability of APBDes management in Polebunging Village, Bontomanai District, Selayar Islands Regency as measured by Permendagri Number 20/2018, and (2) Transparency of APBDes management in Polebunging Village, Bontomanai Sub-district, Selayar Islands Regency as measured by Permendagri Number 20/2018. The population of this research are all APBDes management reports and supporting documents, and the sample are report on the management of APBDES in 2022. The data were collected by interviews and documentation. The data obtained were analyzed using data condensation, data display, and conclusing drawing. The results of this research suggests that The management of the APBDes in Polebunging Village has shown good management of village funds in accordance with Permendagri No. 20/2018, which is accountable and transparent.Keywords: Accountability, Transparency, APBDes management
PENGARUH KAPASITAS INDIVIDU DAN AMBIGUITAS PERAN TERHADAP BUDGETARY SLACK Bahrun, Sultan Adam; Idris, Hariany; Afiah, Nur
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2293

Abstract

This research aims to determine the influence of individual capacity and role ambiguity on budgetary slack. The variables in this research are Individual Capacity (X1) and Role Ambiguity (X2) as independent variables and budgetary slack (Y) as the dependent variable. The population in this study were employees within the Jeneponto Regency SKPD. The sample was selected using the Slovin formula and resulted in 92 respondents as the sample. The data collection technique used is a questionnaire. The data analysis techniques used are descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis, F tests and coefficient of determination tests. The results of this research show that, based on the results of the descriptive analysis, individual capacity is 3.97 which is classified as high, role ambiguity is 4.49 which is classified as very high and budgetary slack is 4.51 which is classified as very high. From the results of the multiple linear regression test, the equation Y = 30,422 + 418 (X1) + (-117) (X2) is obtained, which means that for each additional value of individual capacity, the value of budgetary slack increases by 434 and for each additional value of role ambiguity, then the budgetary slack value decreased by -117. Based on the results of the t test, significant results were obtained at 0.001 0.05, which means that individual capacity has a significant effect on budgetary slack, thus the first hypothesis is accepted, and the results are significant at 0.209 0.05, which means that role ambiguity has no significant effect on budgetary slack, with Thus the second hypothesis is accepted. Meanwhile, the results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.468 or 46.8 percent. This shows that individual capacity and role ambiguity have an influence on budgetary slack of 46.8 percent, while the remaining 43.2 percent is influenced by other factors.Keywords: Individual Capacity, Role Ambiguity, Budgetary Slack
PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS MICROSOFT EXCEL PADA UMKM TELLU SILO’ DI KABUPATEN SINJAI Darwis, Marina; S, Masnawaty; Afiah, Nur
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2277

Abstract

This research aims to apply a Microsoft Excel-based information system to Tellu Silo' MSMEs to support business development in accordance with accounting reporting. The data collection methods used were interviews and documentation. The data analysis design used in this research is descriptive qualitative. The population in this research is Tellu Silo' MSMEs in Sinjai Regency. The sample in this research is data on cash receipts and disbursements at Tellu Silo' MSMEs in 2022. The results of research on Tellu Silo' MSMEs are that they do not always record transactions that occur and the recording is still done manually and simply. This will cause problems with financial reports such as cash received not being in accordance with recording, losses, etc. With this SIA, researchers hope that it can help facilitate the recording and presentation of financial reports.
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.
Co-Authors Abdul Haris Abdul Haris Sunubi Adil, Andi Syaripa Nur Aldyta Afifah, Evi Aguatiawan, Rahmat Ahmad Ahmad Ana Fitriana Anandasari, Tasya Anggriana, Siti Anisatun Humayrah Rais Annisa, Dian Anwar, Aswar Anwar, Azwar Anwar, Rezki Amaliah Arifin, Arif Zaenal Ariya, Muhammad Arqam, Arqam Aspri, Ahmad Rizaldi Asri, Rahmatul Azis, Fajriani Azisah, Nur Azizah, Friska Rahmatika Bahrun, Sultan Adam Baiq Nikmatul Ulya Chalid, Lukman Christin Christin Dalimunthe, Muhammad Rizqan Ahsanu 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 Fauziah Fauziah Febrianti, Andi Muzdalifah Ferdi Ferdiansyah, Lalu Ferdiansyah, Lalu Ferdi Fitriani Mandung Fitriyani, Nurleli Gunawan, Arbella Rizkia Hamzah Hamzah Hamzah, Hajrah Handayani, A. Asti Haq, Nursyam Arifa Hariany Idris Haryani, Virta Hasrati, Hasrati Hermawati Hermawati, Hermawati Hiljati, Hiljati Hiro, Handy Anggara Holiah, Iis 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 Kadir, Amiruddin M. Ridwan Tikollah Mahmud, Basri Manase, Leonardo Mas’ud, Masdar Mauliza, Rully MS Tumanggor Muhammad Arif Muhammad Azis Muhammad Haramain Muin, Rahmawati Mujahid Mujahid, Mujahid Mukhammad Idrus Murtadho, Fawwaz Musa, Kartika Septiary Pratiwi Mustary, Emilia Muthaharah, Fitria Mutiara Putri, Mutiara Nana Suryana Nasriani Nasriani Nathania Pratiwi Nuraisyiah Nuriman Nurlela Penampe, Marie Anne Ester Pirsya, Pirsya Prasisca, Tiara Purnomo, Bintoro Bagus Puspitasari, Feni Raden Mohamad Herdian Bhakti Reskiyawati, Siti Nur 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 SF, Nadya Fadhilah. Sri Wahyuni Sugiati Sugiati Suliyanti Sulvinajayanti Suriyanti, S. Syska Purnama Sari, Syska Purnama Tenribali, Andi Anugrah Caezar Tjalla, Maghdalena Wiguna Restu , Pandu Zulaita