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All Journal Jurnal Mirai Management BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Eduscience (JES) BJRM (Bongaya Journal of Research in Management) JURNAL PARADIGMA: Journal of Sociology Research and Education Vokatek : Jurnal Pengabdian Masyarakat Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Manajemen Dan Kewirausahaan Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Hariany Idris
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Analisis Kesesuaian Output Web Aplikasi Booble.Id Dengan SAK EMKM Humairah, Nurul Alifa; Hariany Idris; Azwar Anwar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11617

Abstract

Penelitian ini bertujuan menganalisis apakah output pada aplikasi Booble.id telah sesuai dengan SAK EMKM dan variabel penelitian ini adalah kesesuaian output aplikasi Booble.id dengan SAK EMKM. Pengumpulan data menggunakan data primer berupa dokumentasi. Teknik analisis data yang digunakan adalah deskriptif kualitatif yang berdasarkan SAK EMKM. Hasil penelitian ini menunjukkan bahwa output web aplikasi Booble.Id tidak sesuai dengan SAK EMKM berdasarkan indikator yang digunakan antara lain laporan keuangan yang dihasilkan, informasi yang disajikan untuk setiap komponen laporan keuangan, dan informasi komparatif untuk setiap laporan keuangan yang dihasilkan.
Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil dan Menengah Berdasarkan SAK EMKM Pada Usaha Aisyah Loundry Amalia Susanti, Sheka; Hariany Idris; Mukhammad Idrus
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.v8i2.712

Abstract

This study aims to assist in the preparation of financial reports for the Aisyah laundry micro business based on SAK EMKM. The focus of this study is to find out how the preparation of financial reports is carried out by the Aisyah laundry micro business based on SAK EMKM. This research method is descriptive qualitative. Data obtained by conducting interviews, and documentation related to the problems studied.  The results of the study concluded that: the preparation of financial reports carried out by the Aisyah Laundry Micro Business is still very inconsistent with the EMKM SAK because the recording of financial reports carried out is not in accordance with the accounting cycle and does not have a single type of financial report that is in accordance with accounting standards. This shows that the Aisyah Laundry Micro Business has not been able to measure the level of financial performance of its business
Dinamika Kinerja Keuangan PT Pegadaian (Persero) Tahun 2022–2023: Sebuah Analisis Empiris Jusna; Sahade; Hariany Idris
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 1 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i1.898

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Pegadaian (Persero) pada periode 2022-2023 berdasarkan rasio keuangan. Variabel yang digunakan dalam penelitian ini meliputi rasio profitabilitas, likuiditas, aktivitas, dan solvabilitas,. Populasi dalam penelitian ini adalah laporan keuangan PT Pegadaian (Persero), sementara sampelnya adalah laporan posisi keungan dan laba rugi perusahaan untuk periode 2022 dan 2023. Teknik pengumpulan data dilakukan dengan metode dokumentasi, yaitu mengumpulkan data sekunder dari laporan keuangan perusahaan. Data yang diperoleh kemudian dianalisis menggunakan teknik analisis rasio keuangan untuk mengevaluasi tingkat kesehatan perusahaan sesuai dengan ketentuan Surat Keputusan Menteri BUMN Nomor KEP100/MBU/2002. Hasil penelitian menunjukkan bahwa secara keseluruhan, kinerja keuanganPT Pegadaian (Persero) tergolong dalam kategori "kurang sehat" (BB). Pada tahun 2022, skor penilaian mencapai 44 dan meningkat menjadi 51 pada tahun 2023. Rasio profitabilitas, seperti Return on Equity (ROE) dan Return on Investment (ROI), menunjukkan peningkatan. Namun, rasio likuiditas seperti Current Ratio dan Cash Ratio mengalami penurunan. Efisiensi penggunaan aset perusahaan (Total Asset Turnover) juga menunjukkan penurunan konstribusi terhadap pendapatan.  
Pengaruh Green Accounting terhadap Nilai Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2023 Putra Nur Kaimuddin; Hariany Idris; Samirah Dunakhir
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6799

Abstract

This study focuses on examining the extent to which the implementation of green accounting affects firm value in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2023 period. The variables used include: (1) firm value as the dependent variable (Y), measured using the Price to Book Value (PBV) ratio, and (2) green accounting as the independent variable (X), assessed based on the results of the Corporate Performance Rating Program in Environmental Management (PROPER). The population of this study consists of all pharmaceutical sector issuers listed on the Indonesia Stock Exchange in 2023, totaling 13 companies. From this population, 5 companies were selected as samples using a purposive sampling method based on specific criteria. Data were collected through documentation of the companies’ annual reports and sustainability reports. The data analysis stages included classical assumption tests to ensure the validity of the model, followed by simple linear regression analysis and hypothesis testing using SPSS version 31 software. The data processing results indicate that the green accounting variable has a significance level of < 0.001, which is below the 0.05 threshold, with a calculated t-value of 6.754. This indicates that the implementation of green accounting has a positive and significant effect on firm value. Thus, the first research hypothesis (H1) is accepted.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN PADA COFFEE SHOP RUANG IDAMAN DI MAKASSAR Zahwa Rafika; Hariany Idris; Samsinar
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 2 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i2.938

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan SAK EMKM dalam penyusunan laporan keuangan pada Coffee Shop Ruang Idaman di Makassar. Penelitian menggunakan metode deskriptif kualitatif dengan teknik observasi, dokumentasi, dan wawancara sebagai sumber pengumpulan data.Hasil penelitian menunjukkan bahwa penyusunan laporan keuangan Coffee Shop Ruang Idaman masih belum sesuai dengan SAK EMKM. Hal ini terlihat dari ketidakteraturan pencatatan transaksi, tidak adanya pencatatan seluruh siklus akuntansi, serta tidak tersusunnya laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan (CALK) sebagaimana diwajibkan dalam SAK EMKM. Kondisi tersebut menyebabkan pemilik usaha belum dapat menilai tingkat kinerja keuangan, maupun perkembangan usahanya. Hal ini menunjukkan bahwa usaha mikro Coffee Shop Ruang Idaman belum menerapkan SAK EMKM dalam penyusunan laporan keuangannya, sehingga diperlukan peningkatan pemahaman akuntansi agar pelaku UMKM mampu menghasilkan laporan keuangan yang akuntabel dan sesuai standar.
Pengaruh Likuiditas terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Serli Bin Yustin; Hariany Idris; Azwar Anwar
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6984

Abstract

This study aims to evaluate the correlation between profitability and liquidity levels among pharmaceutical issuers on the Indonesia Stock Exchange (IDX) throughout the 2019-2023 period. The researcher employs the Current Ratio (CR) as the indicator for liquidity (independent variable), while Return on Investment (ROI) represents profitability (dependent variable). Using a purposive sampling approach, 7 out of 13 companies within the population were selected as subjects of observation. The data were processed using simple linear regression methods, hypothesis testing, and the fulfillment of classical assumption requirements. The research findings conclude that the current ratio has a positive and significant influence on return on investment. In practical terms, this phenomenon illustrates that the better a company's capacity to settle its short-term debt, the more its effectiveness in generating investment profits increases. These results align with the principles of trade-off theory regarding the urgency of stability between liquidity and profitability aspects to maintain sustainability and operational efficiency. Based on the coefficient of determination test, the liquidity variable contributes 32% to the fluctuations in profitability. The output of this research is projected to serve as strategic consideration for management in optimizing current asset management, as well as a reference for future academic studies
Pengaruh Kegiatan Ekstrakurikuler Pramuka Terhadap Kedisiplinan Siswa Kelas X Di SMKN 6 Makassar Indra Nur Aini; Hariany Idris; Samsinar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5439

Abstract

This research aims to determine the influence of scout extracurricular activities on student discipline. The variables in this research are scout extracurriculars as the independent variable and student discipline as the dependent variable. The population of this research was all accounting students in class X at SMKN 6 Makassar. The sampling technique uses Simple Random Sampling technique, samples from the population are obtained from part of the population with a sample of 36 students. The data collection techniques used are observation, questionnaires and documentation. The data analysis techniques used are descriptive percentage analysis, instrument testing and hypothesis testing. Based on the results of the data analysis that has been carried out, the descriptive analysis results for scout extracurricular activities were 66.80 percent which is classified as good and student discipline was 66.05 percent which is classified as good. From the results of a simple linear regression analysis, it was obtained that scout extracurricular Y = 8,434 + 0.896, which means that for every additional 1 scout extracurricular value, the student's discipline score increased by 0.896. The results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.614 or 6%, which means that scout extracurricular activities contributed 6 percent to student discipline and the remaining 94 percent was influenced by other factors. Meanwhile, from the results of the t-test analysis, a significant value of 0.000 <0.05 was obtained, which means that the scout extracurricular variable has a significant effect on student discipline, thus the hypothesis is accepted.
Penggunaan Aplikasi ATLAS Berbasis Online pada Kantor Akuntan Publik Masdar Ryketeng; Warka Syachbrani; Nurafni Oktaviyah; Samirah Dunakhir; Hariany Idris; Mukhammad Idrus
Vokatek : Jurnal Pengabdian Masyarakat Volume 1: Issue 2 (Juni 2023)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v1i2.108

Abstract

Masalah yang dihadapi secara khusus oleh mitra adalah (1) proses audit yang masih menggunakan program excel dan belum terkoneksi secara online, (2) Lamanya waktu yang dibutuhkan untuk menyelesaikan proses audit karena penggunaan sistem yang belum efektif. Adapun tujuan dari pelatihan ini adalah (1) Mitra dapat memanfaatkan aplikasi ATLAS yang telah dirancang oleh KKKP dan IAPI, dan (2) Mitra dapat meningkatkan kualitas auditnya yang sesuai dengan standar audit melalui penggunaan aplikasi ATLAS. Metode yang digunakan pada pelatihan ini adalah ceramah, praktek, dan tanya jawab. Peserta kegiatan ini adalah auditor KAP Yaniswar dan Rekan sebanyak 10 peserta. Hasil pelatihan yang telah dilaksanakan menunjukkan bahwa kegiatan pegabdian kepada masyarakat (PKM) Penggunaan Aplikasi ATLAS Berbasis Online pada Kantor Akuntan Publik dalam rangka meningkatkan kinerja dan kualitas audit ini terlaksana dengan baik dan lancar sesuai rencana, dan sebagian besar peserta mampu menerima materi dengan baik.
Co-Authors Abdul Rijal Alya Putri Ramadhani Amalia Susanti, Sheka Azwar Anwar Dunakhir, Samirah Dwi Dian Pratiwi Fachry Abda El Rahman Fajriani Azis H. Abd Rijal Humairah, Nurul Alifa Indra Nur Aini Jusna M. Ridwan Tikollah Moh Nurisno Kurniawan Muhammad Azis Mukhammad Idrus Nur Indah Sari Nurafni Oktaviyah Putra Nur Kaimuddin Riska Rahmat Ryketeng, Masdar Sahade Samsinar Serli Bin Yustin Sitti Hajerah Hasyim Sugito, Putri Sry Hermayanti Wanda Wanda Warka Syachbrani Zahwa Rafika