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All Journal Ilmu Administrasi Publik Indonesian Journal of Educational Studies Dinamika Pendidikan Journal of Educational Science and Technology EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EDUKASI Jurnal Office JURNAL PENDIDIKAN TAMBUSAI Jurnal Analisa Akuntansi dan Perpajakan Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Eduscience (JES) Accounting Global Journal Jurnal Sains Riset Klasikal: Journal of Education, Language Teaching and Science Jurnal Sosial Humaniora Sigli PINISI Discretion Review JEKPEND Jurnal Ekonomi dan Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) PENGABDI: Jurnal Hasil Pengabdian Masyarakat Jurnal Dedikasi International Journal of Business, Law, and Education Pinisi Business Administration Review JUSTIAN - Jurnal Sistem Informasi Akuntansi Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) ProBisnis : Jurnal Manajemen Indonesian Journal of Social and Educational Studies Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Seminar Nasional Pengabdian Kepada Masyarakat Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Mamangan Social Science Journal Journal of Artificial Intelligence and Digital Business Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Konseling Pendidikan Islam J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran
Sahade
Universitas Negeri Makassar, Indonesia
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Fraud Diamond: An Assessment Of Its Elements On Fraudulent Financial Reporting Of Companies Listed On The Indonesia Stock Exchange Samirah Dunakhir; Mukhammad Idrus; Sahade Sahade
Jurnal Office Volume 8, Number 2, July–December 2022
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jo.v8i2.38974

Abstract

The research aimed to analyse the effect of fraud diamond components on the occurrence of fraudulent financial statements. The components of fraud diamond which include financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, auditor change, audit opinion and directior change were independent variables that were suspected to affect the fraudulent financial statement in the company. Population in this research was all financial statements of food and beverage companies listed on the Indonesia stock exchange which have been audited and published. Samples were financial statements of food and beverage companies period 2012-2016 taken through purposive sampling as many as ten companies. Data analysis techniques used were classical assumption test, hypothesis test (Test R2, Test F and Test T) and multiple linear regression analysis test. The results of this research indicated that personal financial need variables measured by the ratio of stock composition owned by the company (OSHIP) affect the occurrence of fraudulent financial statement. While the financial stability, external pressure, financial target, nature of industry, ineffective monitoring, auditor change, audit opinion and director change have no effect on the occurrence of fraudulent financial statement.
Community Participation of Development in Gareccing Village Sinjai Selatan District Sinjai Regency Nur Hadriyanti Zainal; Rifdan Rifdan; Sahade Sahade
Jurnal Ilmiah Ilmu Administrasi Publik Vol 12, No 2 (2022)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v12i2.39445

Abstract

 Participation in village development planning meetings is important in the implementation of development in each region, where participation in Gareccing Village is still relatively low so more enthusiasm from community leaders is needed to participate in development meetings. The purpose of this study is to find out Community Participation of Development in Gareccing Village, Sinjai Selatan District, Sinjai Regency. The research method used in this study is a qualitative method with a descriptive approach. The data sources of this study are the Village Chief, Chair and Members of the Village Consultative Body (BPD), Farmers Group, Chair of the Village Community Empowerment Institution (LPMD) and Community Leaders with a total of 8 people. Data collection techniques use interviews and document review. Research results of Community Participation of Development in Gareccing Village, Sinjai Selatan District, Sinjai Regency show that in terms of community participation in village development it can work well with Participation in Decision Making, Participation in Implementation, Participation in Taking Benefits and Participation in Evaluation. Community participation in infrastructure development in Gareccing Village is quite good, because the community provides assistance in the form of energy and thought. This shows that almost all community members know and are active in a series of infrastructure development activities starting from decision making, implementation, utilization, and evaluation of each stage of development undertaken. Participation or participation is basically a form of involvement and active and voluntary participation, the growth of participation in the development process requires trust and opportunities provided by the government to the community to be actively involved in the development process. Through participation, it means truly realizing that development activities are not only obligations that must be carried out by government officials themselves, but also require community involvement. Concern and awareness and responsibility of the community regarding the importance of development which aims to improve their quality of life.
Analisis Harga Pokok Produksi dengan Menggunakan Metode Harga Pokok Pesanan pada PT Tiga Bintang Griyasarana Ika Silfiani Syam; Sahade Sahade; Nur Afiah
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB)

Abstract

Penelitian ini bertujuan untuk megetahui nilai dari hasil perhitungan harga pokok produksi aspal hotmix dengan menggunakan metode harga pokok pesanan pada PT Tiga Bintang Griyasarana. Variabel penelitian ini adalah variabel tunggal yaitu harga pokok produksi dengan menggunakan metode harga pokok pesanan pada PT Tiga Bintang Griyasarana. Sumber data dalam penelitian ini adalah karyawan yang terkait dengan harga pokok produksi aspal hotmix pada PT Tiga Bintang Griyasarana. Teknik pengumpulan data dilakukan dengan menggunakan dokumentasi, wawancara dan observasi. Teknik analisis data dilakukan dengan teknik analisis deskriptif kualitatif kuantitatif. Hasil penelitian ini menunjukkan bahwa terdapat selisih hasil perhitungan harga pokok produksi aspal hotmix yang dilakukan dengan menggunakan metode harga pokok pesanan dengan perhitungan harga pokok produksi aspal hotmix yang dilakukan oleh PT Tiga Bintang Griyasarana. Perbedaan tersebut dikarenakan tidak adanya perhitungan perawatan loader yang seharusnya dimasukan kedalam harga pokok produksi aspal hotmix dan terdapat beberapa selisih perhitungan biaya bahan baku yang sesungguhnya.
The Effect of Giving Teacher Motivation on Student Learning Outcomes Reska Anggara; Sahade Sahade; Fajriani Azis
PINISI Discretion Review Volume 6, Issue 2, March 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v6i2.44483

Abstract

This study aims to determine the effect of teacher motivation on student learning outcomes in class X accounting expertise program at SMK Negeri 1 Makassar. The variable in this study is the provision of teacher motivation as the independent variable and learning outcomes as the dependent variable. The population in this study were all students of class X accounting expertise program at SMK Negeri 1 Makassar. The sampling technique used was proportionate stratified random sampling, with a sample of 58 students. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive percentage analysis, instrument test consisting of validity and reliability testing, hypothesis testing consisting of simple linear regression analysis, Pearson product moment correlation analysis, coefficient of determination, and t-test using SPSS version 25 for windows. Based on the results of data analysis that has been carried out, a simple linear regression equation model is obtained Y = 50,907 + 0.413X, which means that for each additional 1 unit of teacher motivation, learning outcomes experience an increase of 0.413. From the results of the analysis of the coefficient of determination (r2), the value of r2 = 0.499, this means that the influence of teacher motivation on learning outcomes is 49.9% and the remaining 50.1% is influenced by other factors. Meanwhile, based on the results of the Pearson product moment correlation analysis, the correlation coefficient is 0.706 and is in the strong category, which means that there is a strong relationship between teacher motivation and student learning outcomes of class X accounting expertise program at SMK Negeri 1 Makassar. Meanwhile, the results of the t-test analysis obtained a significant value of 0.000 <0.05, which means that teacher motivation has a significant effect on learning outcomes, thus the hypothesis is accepted.
The Influence of Organized Activeness on the Cumulative Achievement Index of Students of the Accounting Education Study Program, Faculty of Economics, Makassar State University Ernawati Ernawati; M. Ridwan Tikollah; Sahade Sahade
ProBisnis : Jurnal Manajemen Vol. 14 No. 1 (2023): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i1.86

Abstract

This study aims to determine the effect of organizational activity on the cumulative achievement index of students in the Accounting Education Study Program, Faculty of Economics, Makassar State University. The variables in this study are organizational activity as the independent variable and the cumulative achievement index as the dependent variable. The population in this study were students of the Accounting Education Study Program, Faculty of Economics, Makassar State University. The sampling technique used was proportionate stratified random sampling; a sample from the population was selected randomly and proportionally with a sample of 80 students. The techniques used for data collection are questionnaires and documentation. The data analysis techniques used are descriptive percentage analysis, instrument testing consisting of validity and reliability testing, hypothesis testing consisting of simple linear regression analysis, a t-test, and coefficient of determination using SPSS version 25 for Windows. Based on the results of the data analysis that has been carried out, the simple linear regression equation model Y = 2,929 + 0.009 X means that for each additional unit of organizational activity, the cumulative achievement index has increased by 0.009. Meanwhile, from the analysis of the coefficient of determination (r2), the value of r2 = 0.173 means that the effect of organizational activity on the cumulative achievement index is 17.3% and the remaining 82.7% is influenced by other factors. Meanwhile, the results of the test-test analysis obtained a significant value of 0.000 <0.05, which means that organizational activity has a significant effect on the cumulative achievement index, thus the hypothesis is accepted.
The Effect Of Parental Motivation On Students' Learning Interest In The Accounting Expertise Program At SMKN 1 Makassar Nur Huzaemah; Sahade Sahade; Fajriani Azis
ProBisnis : Jurnal Manajemen Vol. 14 No. 1 (2023): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i1.87

Abstract

This study aims to determine the effect of providing motivation by parents on the learning interest of class X students of the Accounting Expertise Program at SMK Negeri 1 Makassar. The variables in this study are motivation given by parents as the independent variable and interest in learning as the dependent variable. The population in this study was all class X students of the accounting skills program at SMKN 1 Makassar. The sample technique used a proportionate stratified random sampling technique of 60 students. Data analysis used descriptive tests, hypothesis testing consisting of simple linear regression analysis, Pearson product moment correlation analysis, the coefficient of determination, and the t-test. Based on the results of the data analysis that has been carried out, a simple linear regression equation model is obtained: Y = 30.320 + 0.472X, which means that for each addition of 1 unit of motivation given by parents, the interest in learning has increased by 0.472. From the results of the analysis of the coefficient of determination (r2), the value of r2 = 0.414 is obtained, which means that the effect of motivating parents on learning interest is 41.4% and the remaining 58.6% is influenced by other factors. Meanwhile, based on the results of the Pearson product moment correlation analysis, a correlation coefficient of 0.643 was obtained and it was in the strong category, which means that there is a strong relationship between giving motivation by parents and the learning interest of class X students in the accounting expertise program at SMK Negeri 1 Makassar. While the results of the t-test analysis obtained a significant value of 0.000<0.05, which means that giving motivation by parents has a significant effect on interest in learning, the hypothesis is accepted.
Parents' Parenting Pattern of Study Discipline for Accounting Major Students at SMKN 1 Makassar Chadijah Jul Pancawati Maulana; Sahade Sahade; Muhammad Azis
ProBisnis : Jurnal Manajemen Vol. 14 No. 1 (2023): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i1.91

Abstract

This study aims to determine the effect of parenting style on the learning discipline of students in the accounting expertise program at SMKN 1 Makassar. The sampling technique uses the Proportionate Stratified Random Sampling technique. Data collection techniques used are questionnaires and documentation. Data analysis was carried out by using descriptive analysis of percentages, instrument testing, and hypothesis testing. Based on the results of data analysis, it was obtained that the simple linear regression equation model Y = 20.856 + 0.368X, which means that for each addition of 1 value of parenting, the value of learning discipline increases by 0.368. The coefficient of determination (r2) is 40.7% which means parenting style has an influence on learning discipline of 40.7% and the remaining 59.3% is influenced by other factors. The Pearson Product Moment correlation coefficient is 0.638 which is in the strong category, which means that there is a strong relationship between parenting styles and student learning discipline. While the results of the t-test analysis obtained a significant value of 0.000 <0.05, which means parenting style has a significant effect on learning discipline, thus the hypothesis is accepted.
The Effect of Social Interaction on Learning Motivation of Students in Class X Accounting Expertise Program at SMKN 1 Makassar Fitrianti Fitrianti; Sahade Sahade; Sitti Hajerah Hasyim
ProBisnis : Jurnal Manajemen Vol. 14 No. 1 (2023): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i1.92

Abstract

This study aims to determine the effect of social interaction on the learning motivation of Class X students of the Accounting Expertise Program at SMKN 1 Makassar. The variables in this study are social interaction as the independent variable (X) and learning motivation as the dependent variable (Y). Population study This amount 14 9 students class X Program Skill Accountancy State Vocational School 1 Makassar . The sampling technique uses the Proportioned Stratified Random Sampling technique , d with a sample of 60 students. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive percentage analysis, instrument test consisting of validity and reliability tests, test hypothesis consisting of simple linear regression analysis, product correlation analysis moment , coefficient of determination and t-test . Based on results of data analysis been done, then obtained models equality simple linear regression Y = 20.731 + 0.793 X, which means that for every additional unit of social interaction, motivation Study increased by 0.793 units. Results analysis person product moment correlation obtained a correlation coefficient of 0.686 which is included in the strong category. Next, from the results analysis coefficient determination (r 2 ) is obtained the value of r 2 = 0.470 means that the effect of social interaction on learning motivation is 47 percent and the remaining 53 percent is influenced by factor other. While the results of the t-test analysis were obtained mark significant 0.000 <0.05 which means social interaction has a significant effect on learning motivation, with thereby hypothesis accepted.
PENERAPAN GOOD GOVERNANCE DALAM PENGELOLAAN ALOKASI DANA DESA DI DESA PALLAWARUKKA KECAMATAN PAMMANA KABUPATEN WAJO Nurisna Nurisna; Sahade Sahade; Azwar Anwar
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 1 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.337 KB) | DOI: 10.25139/jaap.v7i1.5916

Abstract

Penelitian ini bertujuan untuk mengetahui Penerapan Good Governance dalam Pengelolaan Alokasi Dana Desa Di Desa Pallawarukka Kecamatan Pammana Kabupaten Wajo. Variabel dalam penelitian ini adalah Good Governace dalam Pengelolaan Dana Desa yang dielaborasi dengan Permendagri No.113 Tahun 2014. Populasi dalam penelitian seluruh Aparat Desa yang berkaitan dengan pengelolaan dana desa serta dokumen pendukung tentang pengelolaan Dana Desa di Desa Pallawarukka Kecamatan Pammana Kabupaten. Wajo Tahun anggaran 2021. Sedangkan sampel dalam penelitian ini menggunakan sampel jenuh. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Teknik analisis data yang digunakan yaitu deskriptif kualitatif dengan menggunakan uji keabsahan Triangulasi. Hasil penelitian ini menunjukkan bahwa penerapan Good Governance dalam pengelolaan alokasi dana desa di Desa Pallawarukka Kecamatan. Pammana Kabupaten Wajo, telah menerapkan prinsip Good Governance yaitu Akuntabilitas, Partisipasi, serta Transparansi sesuai dengan Permendagri No.113 Tahun 2014. Pelaporan APBDesa telah dibuktikan dengan pertanggungjawaban pelaksanaan program APBDesa kepada pemerintah tingkat atasnya secara periodic.
The Effect of Demonstration Methods to Improve Science Thinking Skills In Children Aged 5-6 Years Herlina Herlina; Syamsuardi Syamsuardi; Ahmad Syawaluddin; Sahade Sahade
Journal of Educational Science and Technology (EST) Volume 9 Number 1 April 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/est.v9i1.46175

Abstract

The purpose of the study was to determine the effect of demonstration methods on improving the science process skills of children aged 5-6 years. Research method quasi-experimental quantitative method, with non-equivalent control group design by comparing pre-test and post-test scores of conventional learning classes with demonstration method learning classes. Number of samples: 18 students of group B, aged 5-6 TK Tunas Bangsa Makassar. Data was collected with an observation sheet in the form of a checklist. The collected data were analyzed with descriptive statistics and inferential statistics of the independent test of the t test sample. The results of statistical analysis descriptive the average score of classes taught by conventional methods is lower than classes taught using demonstration methods from the results of the study showed that the demonstration method was able to increase the average value of children's science thinking process skills. The results of the hypothesis test show that the value of P = sig 0.00 and the value of Tcalculate is greater than Ttabel, thus concluding that the demonstration method is able to improve the ability of science thinking process skills in TK Tunas Bangsa Makassar 
Co-Authors A. Ngampo, M. Yusuf Abd. Rijal Abd. Rijal Abdullah, Faiz Asrori Abdullah, Muh. Ridwan Rafi Adi Adi Adil, Andi Syaripa Nur Aldyta Afiah, Nur. Aflah, A Syarkyah Nur Ahmad Fadhil Imran Ahwalah, Nafiatul Alfina Warongsa Amdah, Misdar Andi Sutina Dwi Astuti Andi Zulkifli Nusri Andris, Nabila Anwar Rauf Anwar, Azwar Anwar, Samsinar Arfandi Arfandi, Arfandi Atika, Nurul Azis, Fajriani Azis, Muhammad Azis Azwar Anwar BAKHRANI RAUF Bangsawan, Reni Nara Chadijah Jul Pancawati Maulana Chaerul Azwar Dedi Harianto Dewi Restika Putri Dunakhir, Samirah Ernawati Ernawati Fajriani Azis Fajriani Azis Fia, Fitria Fitrianti Fitrianti Gunawan, Ichtiar H. Abd Rijal Hadrianti, Siska Hajrah Hamzah Hariany Idris Hasyim, Sitti Hajerah Herlina Herlina Herling Herling Hermawan, Adi Husna Husna Idris, Fardini Ika Nurhalisah Ika Silfiani Syam Inanna, Inanna Ira Ayu Puspitasari M, Parenrengi. M. Ridwan Tikollah M. Yusuf A. Ngampo M. Yusuf A. Ngampo M. Yusuf A. Ngampo, M. Yusuf A. Maghfirah, Annesa Tasya Maghfirah, Nurul Safitri Majiding, Nurul Chalisa Makkulau, Batari Bau Masnawaty Sangkala Muh. Faisal Muhammad Azis Muhammad Azis Mukhammad Idrus Mulianti Mutmainnah Mutmainnah Mutmainnah, Andi Nasrul Nasrul Ngampo, M. Yusuf A. Nirwana, Nirwana Nismawati, Ninik Nismawati Makkalo Nur Afiah Nur Afiah, Nur Nur Hadriyanti Zainal Nur Huzaemah Nur Nisa SH Nur, Andi Nur Insani Nur, Anugrah Atunnisa Nuraisyiah Nuraisyiah Nuraisyiah, Nuraisyiah Nuramalia Syam Nurdin B. Nurhidaya, A. Nurisna Nurisna Nurul Atika Parenrengi. M Pratama, Irwan Rahma Musyawarah, Rahma Rahmadani, Nanang Rahmatullah Rahmatullah Ramadani, Fiska Anugrah Regina Reska Anggara Ria Ria Ria, Ria Ridfan Rifadly Abadi Rifdan . Rijal, Abd. Rijal, Abdul Rijal, H. Abd. Rismawati, Mayada Romansyah Sahabuddin Rusnawan, Muh Nurtasriq Ryketeng, Masdar S, Masnawaty safira, Saskia Samsinar , Samsinar Samsinar Samsinar Samsinar Samsinar Sandi Sandi Sangkala, Masnawaty Siti Hajerah Hasyim Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sukri Nyompa Sulmiah, Sulmiah Supriadi, Novi Syachrian Syahid, Muh. Alief Syam, Agus Syamsu Rijal Syamsuardi Saodi Syawaluddin, Ahmad Tripaldi, Agus Yunita Susan Amsa Zahrani, Ainun Zahrani Rahman