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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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Analysis of the Application of the Balanced Scoredcard as an Alternative to Performance Measurement Tools at Lembaga Penjaminan Mutu Pendidikan (LPMP) in South Sulawesi Sahade Sahade; M. Yusuf A. Ngampo; H. Abd Rijal
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2021 : PROSIDING EDISI 12
Publisher : Seminar Nasional LP2M UNM

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Abstract

Abstarct. The purpose of the study was to determine the application of the balanced scorecard method as an alternative tool for measuring institutional performance. The variables of this research are the Balanced Scorecard and the performance of the institution. The type of research used is qualitative research by describing the value of the balanced scorecard indicators quantitatively which is viewed from four perspectives, namely financial, customer, internal business processes and learning and growth perspectives. The population is all budget reports, and the level of performance achievement of the Lembaga Penjaminan Mutu Pendidikan (LPMP) in South Sulawesi and the sample is data on Realization Targets with Budget Efficiency Levels and Targets with Realized Performance Achievement Levels in 2018 and 2019. Based on the results of research and qualitative data analysis, it was obtained that the financial perspective, namely Target Realization and Budget efficiency levels in 2018 and 2019, had used the funds that had been budgeted for each activity efficiently, so that the financial perspective of LPMP in South Sulawesi achieved good results. Furthermore, the customer perspective shows that customers are satisfied with the services provided with an index achieved of 2,800 points in the interval of 2,556.8 to 3,158.4 points so that it can be categorized as satisfied. Furthermore, the perspective of internal business processes, which also shows that the performance of the institution has not achieved good results. This is evidenced by the Target and Realization of Performance Achievement Levels during 2018 and 2010. The next perspective is learning and growth which has two performance measurement tools, namely Employee Satisfaction which is categorized as quite satisfied and Learning index which is categorized as satisfied. This shows that the level of learning at the Lembaga Penjaminan Mutu Pendidikan (LPMP) in South Sulawesi has reached the expected standard. While quantitatively seen from the 4 (four) perspective the Balanced Scorecard can be said to be good because the Lembaga Penjaminan Mutu Pendidikan (LPMP) in South Sulawesi reaches 75% of the set standards or as many as 3 (three) of the 4 (four) indicators used in the Balanced method. scorecard. among others: 1) customer satisfaction, 2) budget efficiency and work efficiency, 3) employee satisfaction and 4) learning index. These results indicate that the overall performance of the institution is in the good category. So that the proposed hypothesis is declared "accepted".Keywords : Balanced Scorecard, and Institutional Performance.
THE EFFECT OF E-LEARNING BASED LEARNING DURING THE COVID-19 PANDEMIC ON ACCOUNTING COMPUTER LEARNING RESULTS IN CLASS XII STUDENTS IN ACCOUNTING EXPERTISE PROGRAM IN SMK NEGERI I PANGKEP Regina Regina; Sahade Sahade; M. Yusuf A. Ngampo; Abd. Rijal
KLASIKAL : JOURNAL OF EDUCATION, LANGUAGE TEACHING AND SCIENCE Vol 4 No 3 (2022): Klasikal: Journal of Education, Language Teaching and Science
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52208/klasikal.v4i3.623

Abstract

This study aims to determine the magnitude of the influence of E-learning-based learning during the Covid-19 pandemic on student accounting learning outcomes at SMK Negeri 1 Pangkep. The variables in this study are E-learning-based learning during the Covid-19 pandemic as the independent variable and learning outcomes as the dependent variable. The population in this study were all students of the accounting expertise program at SMK Negeri 1 Pangkep consisting of 144 students. The sampling technique used a proportionate stratified random sampling technique with a total sample of 59 students. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive analysis of percentages, instrument testing and hypothesis testing. Instrument test consists of validity test and reliability test. The hypothesis test consists of simple linear regression analysis, t-test, and coefficient of determination. The results of this study indicate that students have difficulty learning Myob Accounting online during the Covid-19 pandemic with a fairly high level of difficulty obtained from the indicators, namely technical difficulties with a percentage of 43% which are categorized as quite high, which includes internet signal strength in the high category, limited internet quota with low category and supporting devices with low category. Then the indicator of student adaptation difficulties with a percentage of 57% is categorized as quite high which includes unconducive home conditions in the low category, not used to online learning in the high category, more online assignments in the high category and difficulty dividing time in the sufficient category. The indicator of lecturer unpreparedness with a percentage of 67% is categorized as high which includes explanations that are still lacking in the high category, the limited form of material provided is in the high category and the limited applications used in online learning are in the high category. Furthermore, based on the results of the regression analysis, the simple linear regression equation model Y' = 31.092 + 0.375X means that E-learning-based learning has a positive effect on learning outcomes where each additional value of one independent variable increases the value of the dependent variable by 0.375 units. From the results of the analysis of the coefficient of determination (r = 12.7%, which means that E-learning-based learning contributes to student learning outcomes by 12.7% and the remaining 87.3% is influenced by other factors. Meanwhile, the t-test analysis results obtained a significant value 0.003 <0.05 which means that the independent variable has a significant effect on the dependent variable, thus the hypothesis is accepted.
Analisis Faktor Pengelolaan Kelas Terhadap Minat Belajar Siswa Keahlian Akuntansi SMK Negeri I Pangkep Sahade Sahade; Nurdin B.
Seminar Nasional LP2M UNM SEMNAS 2019 : PROSIDING EDISI 8
Publisher : Seminar Nasional LP2M UNM

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Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui faktor  pengelolaan  kelas yang mempengaruhi minat belajar siswa keahlian akuntansi, Variabel penelitian ini adalah faktor pengelolaan kelas dan minat belajar siswa keahlian akuntansi di SMK Negeri 1 Bungoro  Kabupaten Pangkep.  Jenis Penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan alat analisis  deskriptif kualitatif dan analisis regresi untuk mengetahui sejauhmana faktor-faktor tersebut berpengaruh. Adapun populasinya seluruh siswa/siswi kelas XI Program Keahlian Akuntansi yang berjumlah sebanyak 144 orang. dan sampelnya sebanyak 59 orang siswa/siswi dengan menggunakan teknik proporsional random  sampling. Berdasarkan hasil prapenelitian di SMK Negeri 1 Bungoro menyimpulkan bahwa ada faktor pengelolaan kelas sangat mempengaruhi minat belajar peserta didik program keahlian akuntansi, berdasarkan data dari capaian hasil belajar siswa dengan ketercapaian Kriteria Ketuntasan Minimal (KKM) yang ditentukan sekolah sebesar 75, menjelaskan bahwa yang mempengaruhi adalah faktor menunjukkan sikap tanggap, memberikan petunjuk-petunjuk yang jelas, menegur, memberikan penguatan, memodifikasi tingkah laku siswa, pengelolaan kelompok dan hal-hal yang harus dihindari proses belajar mengajar berlangsung. Hasil penelitian menunjukkan bahwa dari uji analisis regresi diperoleh nilai signifikansi sebesar 0,018 dimana nilai signifikan tersebut lebih kecil dari nilai alpha 0,05 yang berarti bahwa faktor pengelolaan kelas berpengaruh signifikan terhadap minat belajar siswa Kelas XI Program Keahlian Akuntansi SMK Negeri 1 Bungoro. Sehingga hipotesis yang diajukan yakni “Diduga bahwa faktor pengelolaan kelas  berpengaruh signifikan terhadap minat belajar siswa pada Keahlian Akuntansi SMK Negeri 1 Bungoro  dinyatakan ” diterima”. Kata Kunci: Sikap disiplin dan budaya sekolah
Analisis Audit Lingkungan Pada RSUD Sulthan Daeng Radja Kabupaten Bulukumba Sahade Sahade; Masnawaty Masnawaty; Andi Sutina Dwi Astuti
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian bertujuan untuk mengetahui penerapan audit lingkungan berdasarkan triple bottom line theory dalam mendukung sustainability development pada RSUD Sulthan Daeng Radja. Penelitian ini menggunakan data primer dan sekunder. Data primer berupa wawancara langsung dengan pihak perusahaan yang ditunjuk sebagai informan, sedangkan data sekunder berupa data yang diperoleh dari data internal perusahaan. Metode yang digunakan adalah metode kualitatif yang berdasarkan pada paradigma interpretatif. Hasil penelitian menemukan bahwa pada RSUD Sulthan Daeng Radja sudah maksimal dalam mengungkapkan biaya-biaya terhadap lingkungan secara terperinci pada catatan laporan keuangan, namun biaya-biaya yang dikeluarkan masih masuk dalam golongan beban pemeliharaan. Praktik akuntansi yang telah diterapkan oleh pada RSUD Sulthan Daeng Radja telah maksimal dalam menerapkan audit lingkungan. Aktivitas-aktivitas yang telah dilakukan oleh perusahaan dari segi lingkungan, ekonomi, dan sosialnya sudah dapat dikatakan mendukung pembangunan berkelanjutan(sustainability development).
Pengaruh Bimbingan Guru Di Kelas Terhadap Motivasi Belajar Siswa Pada Kelas XI Program Keahlian Akuntansi Di SMK Negeri 7 Makassar Nurul Atika; Sahade Sahade; Sitti Hajerah Hasyim
EDUKASI Vol 21, No 3 (2023): EDISI OKTOBER 2023
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/j.edu.v21i3.6841

Abstract

The research carried out the aim of  analyzing  the impact of instructor direction in lesson on students' learning inspiration in lesson XI of the Bookkeeping Aptitudes Program at SMK Negeri 7 Makassar. The factors in this investigate are educator direction as the free variable and learning inspiration as the subordinate variable. The populace is all Lesson The testing procedure utilized proportionate stratified arbitrary testing strategy with a test of 53 understudies taken haphazardly and relatively. The information collection methods utilized were surveys and documentation. The information investigation strategy utilized is instrument testing comprising of legitimacy and unwavering quality tests, speculation testing comprising of straightforward straight relapse examination, coefficient of assurance, and t test utilizing SPSS form 25 for Windows.Based on the comes about of the information examination that has been carried out, a straightforward straight relapse condition show is gotten, Y=31.066+0.350X, which suggests that for each extra 1 educator direction esteem, the learning inspiration esteem increments by 0.350. From the comes about of the investigation of the coefficient of assurance (r2), the esteem of r2 = 15.4% is gotten, which suggests that instructor direction has an impact on learning inspiration of 15.4% and the remaining 84.6% is impacted by other components. In the interim, from the comes about of the t-test investigation, a noteworthy value of 0.0040.05 was gotten, which suggests that educator direction contains a noteworthy impact on learning inspiration, in this way the theory is acknowledged.
The Effect of Teacher Personality Competence on Accounting Learning Motivation in XII IIS Class Students of SMA Negeri 2 Barru Ira Ayu Puspitasari; Nuraisyiah Nuraisyiah; Muhammad Azis; M. Ridwan Tikollah; Sahade Sahade
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4506

Abstract

This study aims to determine the effect of the teacher's personality competence on motivation to learn accounting in class XII IIS SMA Negeri 2 Barru. The population of this study was all students of class XII IIS SMA Negeri 2 Barru, totaling 85 students, while the sample used a saturated sampling technique with a total sample as many as 85 students. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive statistical analysis, instrument testing and hypothetical testing using SPSS 25 for windows. The results showed that: 1) Based on the results of descriptive statistical analysis, teacher personality competence was 74.88 percent in the good category and learning motivation was 81.22 in the very good category. (2) Based on the results of a simple linear analysis, it was obtained that teacher's personality competency Y = 46.150 + 0.328X, which means that for each addition of one teacher's personality competency value, the value of learning motivation increases by 0.328. 3) From the results of the t-test analysis, the significance value is 0.001 <0.05, which means that the teacher's personality competency variable has a positive and significant effect on motivation to learn accounting in class XII IIS students at SMA Negeri 2 Barru, thus the hypothesis is "accepted". (4) From the results of the analysis of the coefficient of determination (KD) it is obtained that the value of R2 = 0.115 or 11 percent and the remaining 89 percent is influenced by other factors.
Personality and Teamwork on Employee Performance Through Organizational Commitment Nuramalia Syam; Sahade Sahade; Masnawaty Masnawaty
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.v6i2.51153

Abstract

This study aims to determine the entertainment tax revenue and recreation area retribution, to determine the entertainment tax revenue and recreational area retribution in increasing the PAD of Bulukumba Regency. The variables in this study are entertainment tax, recreation area retribution as free and local revenue as the variables. The sample in this study is the Realization of Regional Original Revenue (PAD) for the 2015-2021 fiscal year, using data collection techniques, namely documentation. This study uses a quantitative descriptive analysis technique. The results of this study are: the Bulukumba Regency Government which is shown by the Regional Revenue and Finance Management Agency from 2015-2021 has carried out an effective entertainment tax collection even though revenue tends to fluctuate and only 2016 entertainment tax revenue is above the set target. Meanwhile, the collection of retribution for recreation areas from 2015- 2021 is still less effective as indicated by the average level of effectiveness of receiving retribution for recreation areas, which is only 77% which is in the less effective criteria. from 2015-2021 by 0.02% which is in the criteria of very less contributing. Likewise, the receipt of retribution for recreation areas in increasing PAD from 2015-2021 has a very low contribution as evidenced by its contribution of 2.53% which is in the very low criteria.
Pengaruh Profitabilitas Dan Leverage Terhadap Bond Rating Gunawan, Ichtiar; Sahade, Sahade; Idris, Hariany
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.14806

Abstract

Riset ini untuk menentukan dampak dari profitabilitas dan leverage pada peringkat obligasi perusahaan LQ-45 yang tercatat di Bursa Efek Indonesia (BEI). Faktor-faktor renungan ini adalah: (l) Peringkat obligasi merupakan variabel (Y (2) profitabilitas dan leverage merupakan variabel (X) dengan jangka waktu 3 tahun, maka diambil 39 pengujian dengan menggunakan strategi pengujian purposive. tampak bahwa (1) profitabilitas dan leverage pada saat yang sama memiliki dampak yang sa,a pada peringkat obligasi (2) profitabilitas memiliki pengaruh positif pada peringkat obligasi (3) leverage memiliki pengaruh negatif penting pada peringkat obligasiThis research is to determine the impact of profitability and leverage on the rating of LQ-45 corporate bonds listed on the Indonesia Stock Exchange (IDX). The factors for this reflection are: (l) Bond rating is a variable (Y (2) profitability and leverage is a variable (X) with a period of 3 years, so 39 tests are taken using a purposive testing strategy. It appears that (1) profitability and leverage at the same time have the same impact on bond ratings (2) profitability has a positive effect on bond ratings (3) leverage has an important negative effect on bond ratings
The Effectiveness Rate of Products Before and After the Use of E-Billing Method Sahade, Sahade; Adi, Adi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3069

Abstract

This study aims at finding out the use of e-billing method in increasing the effectiveness of the realization of tax payable as stated in the the Tax Service Office of Makassar Utara. The variables in this research are the independent variables of the receiver as the independent variables and billing as the dependent variables. The population of this research is the realization of tax payable occurring in the Tax Service Office of Makassar Utara. The sample in this research is the realization of the receipts of the year 2011 to the year 2016. The data collection techniques used was documentation. The data analysis technique used is the effectiveness. The result of the research show that: (1) the effectiveness of Tax payable in Tax Service Pratama Office Makassar Utara before the application of e-billing system in 2011 amounted to 97%, the year of 2012 was 88,29% and 68,93% in 2013. (2) the effectiveness of tax payable in the first year of e-billing implementation in 2014 which was 102%, 94% in 2015 and 97% in 2016. The average rate of tax payable effectiveness before the use of e-billing was 88.74% and the tax payable effectiveness rate after the application of e-billing was 97,6%. This shows that the use of e-billing system has been able to improve the effectiveness of tax revenue in Tax Service Pratama Office Makassar Utara. Hence, the hypotheses proposed in the study are accepted.
Analisis Penentuan Harga Pokok Produksi Produk Beras dengan Menggunakan Metode Full Costing pada PT. Aldi Tana Walie M, Parenrengi.; Sahade, Sahade
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1609

Abstract

This study aims to find out the comparison between the determination of the cost of production of the full costing method and the method of determining the cost of production used by companies. The variable in this study is the cost of production using the full costing method. The population in this study is data on the calculation of the cost of production at PT. Aldi Tana Walie in 2022, while the sample in this study is data on the cost of raw materials, direct labor and factory overhead of PT. Aldi Tana Walie in 2022 which was taken with a purposive sampling technique. Data collection is used by observation and documentation techniques. Data analysis was carried out by qualitative data analysis using a descriptive approach. The results of the study show that there is a difference in the results of the calculation of the cost of production according to the company with the full costing method. The results of the study show that there is a difference in the results of calculating the cost of production according to the company with the full costing method. The cost of production according to the company's method which only calculates direct costs and indirect costs of IDR 366,236,000 while the calculation uses the full costing method of IDR 382,980,992. The difference in the amount of cost of production is because the company has not applied the full costing method in determining its cost of production so that the company is still not suitable in classifying production costs
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