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All Journal BJRA (Bongaya Journal of Research in Accounting) BJRM (Bongaya Journal of Research in Management) JAKED Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Accounting: Jurnal Pendidikan Akuntansi Vokatek : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Perpajakan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Accounting, Economics, and Business Education International Journal of Language, Education, and Literature (IJLEL) Jurnal Cendekia Ilmiah Diankara-Pengabdian Kepada Masyarakat
Samsinar
Universitas Negeri Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Impact of Lecturer Code-Switching felt by The Students in Online and Offline English Learning at IAIN Bone Samsinar; Sukardi Weda; Muhammad Tahir
International Journal of Language, Education, and Literature Vol. 2 No. 3 (2025): July
Publisher : Program Studi Magister Pendidikan Bahasa Inggris, Fakultas Bahasa dan Sastra- Universitas Negeri Makassar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66720/r02gmp40

Abstract

This study was conducted to explore the impacts of code-switching implemented by lecturers in offline and online English classes based on students’ opinions. The research employed a descriptive qualitative approach, with participants consisting of fourth-semester students from the English Department at the State Institute of Islamic Studies of Bone. Participants were chosen using purposive sampling from a class that experienced blended learning and regular use of code-switching during instruction. Data were gathered through semi-structured interviews and documentation. The results showed that students experienced both positive and negative impacts from the use of code-switching in the classroom. Positively, students reported that code-switching helped them improve their vocabulary, understand English more effectively, and better comprehend the subject matter. Many students felt that when lecturers explained English terms using Indonesian, it allowed them to grasp complex ideas more clearly and retain new information more easily. Code-switching was also seen as a tool to reduce confusion and anxiety, especially for students who lacked confidence in their English skills. It enabled a smoother transition into English comprehension and made classroom learning more inclusive. In both online and offline settings, students expressed appreciation for this approach as it allowed them to focus more on the material rather than struggling with unfamiliar language. However, they still get a negative impacts which is from the online classes. The main negative impact stemmed from poor internet connections, which led to unclear audio and pronunciation issues, especially during English portions of the lecture. This made it harder for students to fully understand the content. Despite this, students developed strategies such as note-taking and asking for clarification to overcome these obstacles. Overall, the study concludes that code-switching, when used effectively, serves as a valuable instructional strategy in bilingual classrooms, enhancing comprehension, supporting language development, and helping students participate more confidently in both online and offline learning environments.
Analisis Break Even Point Terhadap Dasar Perencanaan Laba Pada Pt Bumi Sarana Beton Di Makassar Ahmad Fathur Zaky; Samsinar; Mukhammad Idrus
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.4939

Abstract

This research was conducted to find out how to do Break Even Point Analysis on the basis of profit planning at PT Bumi Sarana Beton in Makassar in 2021. The variables used in this research consist of two types of variables, namely independent variables and dependent variables. The independent variable in this research is Break even point (X) and the dependent variable in this research is profit planning (Y). The population in this research is the financial report of PT Bumi Sarana Beton. The analysis used to process the results and answer the formulation of this research is descriptive research using the break even point method and profit planning. The research results show that overall in 2021 the sales and production results of PT. Bumi Sarana Beton has passed the break even point both in units and rupiah. The contribution margin achieved by PT Bumi Sarana Beton in Makassar in 2021 is 30%.
Penerapan Good Governance Dalam Pengelolaan Dana Desa di Desa Tukamasea Kecamatan Bantimurung Kabupaten Maros Amelia Callista Putri Iskhas; Hariany Idris; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1177

Abstract

This study aims to analyze the implementation of good governance in the management of village funds in Tukamasea Village, Bantimurung District, Maros Regency. The research variable is the Implementation of Good Governance in Village Fund Management as (X1) by analyzing accountability, transparency, and participation in the management of village funds in Tukamasea Village based on the Regulation of the Minister of Home Affairs Number 20 of 2018. The subjects of this study were all village officials involved in the management of village funds. The data collection techniques used were interviews and documentation. The data analysis used Qualitative Descriptive Analysis. The results of this study indicate that Tukamasea Village has implemented the principles of Good Governance in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, especially on the principles of Transparency and Participation. However, Tukamasea Village has not implemented the principle of accountability 100%. This is because there is no documentary evidence that the village has reported to the Sub-district Head and the Regent of Maros.
Penerapan Aplikasi Keuangan Berbasis Android SIAPIK Pada Penyajian Laporan Keuangan Anugrah Markisa Windi Wardana; Mukhammad Idrus; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1256

Abstract

The purpose of this study is to examine the presentation of Anugrah Markisa's financial statements using the SIAPIK application, an Android-based financial application. The research subjects were the owners of Anugrah Markisa's MSMEs, who aimed to observe Anugrah Markisa's financial transaction records for 30 days. Data collection methods included documentation, observation, and interviews. Qualitative descriptive techniques were used in data analysis. Data collection, data presentation, and conclusion drawing are components of the observation technique. The data used included MSME overviews and related documents. The results of the study indicate that Anugrah Markisa's MSMEs have been greatly assisted and supported in preparing automated and more accurate financial statements since they implemented the SIAPIK application. The outputs from Anugrah Markisa's financial reporting capabilities include income statements, balance sheets, and cash flow statements. Simple bookkeeping in accordance with SAK-EMKM is also part of Anugrah Markisa's MSME capabilities.
Evaluasi Akuntansi Murabahah Berdasarkan PSAK 102 Pada KSPPS BMT Yayasan Baitul Maal Anabanua Kab. Wajo Sri Fitriani; Azwar Anwar; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1258

Abstract

This study aims to evaluate the implementation of murabahah accounting based on PSAK 102/402, which includes the following main aspects: Recognition and measurement, presentation, and disclosure. The subject of this study was KSPPS BMT Yayasan Baitul Maal Anabanua, Wajo Regency, while the focus of the study was murabahah financing and financial statements. The data collection techniques used were interviews and documentation. The data analysis technique used in this study was descriptive qualitative. The technique in this study began with observing data collection including a general description of the company and related documents, presenting data, and drawing conclusions. The results showed that the implementation of murabahah accounting at BMT Yayasan Baitul Maal Anabanua, Wajo Regency was in accordance with PSAK 102/402 in the aspects of measurement and presentation. However, in the recognition aspect, it was not fully in accordance because there was no evidence of delivery of goods as a condition for recognizing murabahah receivables.
Analisis Efektivitas Metode Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Produsi Pada Toko Bahagia Aluminium di Maros Zhalsabila Islamyah Mirza; Azwar Anwar; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1264

Abstract

This study aims to analyse the effectiveness of the Activity-Based Costing (ABC) method in determining the cost of goods manufactured at the Happy Aluminium Store in Maros. The data analysis used is Descriptive Quantitative. Data collection was conducted through interviews, documentation, and literature reviews. The ABC method was chosen because it is able to allocate overhead costs more accurately based on the activities that cause costs, in contrast to traditional methods that tend to only use one charging base. The results of this study indicate that the Activity Based Costing (ABC) method produces a lower and more realistic cost of goods manufactured compared to the traditional method. The cost of goods manufactured for display products based on the ABC method is Rp15,485,872, while the traditional method produces Rp15,492,513, with a difference of Rp6,641. This indicates that the traditional method tends to experience overcosting.
Analisis Penerapan Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil, dan Menengah (SAK-EMKM) Pada Usaha Kecil Namira Bakery di Kabupaten Enrekang Nur Fadillah; Sahade; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1289

Abstract

This study aims to analyze the implementation of financial reporting at the small business Namira Bakery in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities. The research method used is descriptive qualitative, employing an analytical approach to data collected in both written and oral forms. The focus of the study is to assess the extent to which Namira Bakery’s financial reports comply with the requirements of SAK EMKM. Data collection techniques include interviews, documentation, and observations related to the financial records of Namira Bakery. The research results indicate that the financial statements of the small enterprise Namira Bakery do not yet fully comply with the provisions of SAK EMKM. The business still uses a simple bookkeeping system that only documents cash inflows and outflows, without generating any formal financial statements. Namira Bakery has not prepared the three main financial reports required by SAK EMKM, namely the income statement, the statement of financial position (balance sheet), and the notes to the financial statements.
Analisis Penerapan SAK EMKM Sebagai Dasar Penyusunan Laporan Keuangan Pada UMKM Sambal Mama’ Aji Dewi Fatimah; Masnawaty Sangkala; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1321

Abstract

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) as a basis for preparing financial reports at the Sambal Mama'Aji MSME in Bulukumba Regency. A qualitative descriptive approach was used with data collection techniques through observation, interviews, and documentation. The results show that the Sambal Mama'Aji MSME has begun to apply the principles of SAK EMKM although still using manual recording methods. The separation between business and personal finances has been carried out well, and there is awareness among the owners of the importance of accountable and structured financial reports. However, limitations in technology and human resources are still found, which pose challenges in the full implementation of these accounting standards. The implementation of SAK EMKM has been significantly beneficial in increasing the transparency and professionalism of MSME financial management.
Penerapan Literasi Keuangan Terhadap Kinerja dan Keberlangsungan UMKM di Kota Makassar Vivi Wedyawang Djunaedi; Samsinar; Masdar Ryketeng
BJRM (Bongaya Journal of Research in Management) Vol. 8 No. 2 (2025): 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.v8i2.649

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap kinerja usaha dan keberlangsungan usaha UMKM di Kota Makassar. Literasi keuangan dalam penelitian ini didefinisikan secara operasional melalui indikator pengetahuan umum keuangan, pengetahuan tentang lembaga keuangan, serta tabungan dan pinjaman. Kinerja usaha diukur melalui rencana kerja, kesalahan kerja, dan pertumbuhan penjualan, sementara keberlangsungan usaha diukur melalui perkembangan laba, pertumbuhan penjualan, dan ekspansi usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada pelaku UMKM dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap kinerja usaha serta keberlangsungan usaha. Hal ini membuktikan bahwa semakin tinggi literasi keuangan pelaku UMKM, semakin baik pula kinerja dan peluang keberlangsungan usaha mereka.
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.
Co-Authors Abdul Rijal Ahmad Fathur Zaky Ahmad Nashiruddin Mushoddiq Rahman Amelia Callista Putri Iskhas Aprin Aga Arviny Dian Saputri Azwar Anwar Chris Dayanti Br. Ginting Dewi Fatimah Dian Aflia Permatasari Faizah Khaerudin Hariany Idris Hasni Hijrawati Indra Nur Aini Indri Sapira Putri Ira wahyuni Irmawati N Irwandi Lulu Muarafah M. Ridwan Tikollah Masnawaty Masnawaty Sangkala Muhammad Asdian Muhammad Tahir Mukhammad Idrus Nur Afiah Nur Fadillah Nur Zazlin Nurafni Oktaviyah Nuraisyiah Reski Gaka Ricky Setiawan Rifda Faida Ryketeng, Masdar Sahade Siti Syahraeni Sitti Aisah Sitti Hajerah Hasyim Sri Fitriani sri sri yanti Sukardi Weda Vivi Wedyawang Djunaedi Warka Syachbrani Winda Winda Rahayu Windi Wardana Wulandasari Zahwa Rafika Zhalsabila Islamyah Mirza Zulfadly Yusuf