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All Journal Jurnal Ilmiah Ilmu Sosial dan Pendidikan ANOA: Jurnal Pengabdian Masyarakat Fakultas Teknik Jurnal Riset Ilmiah
Dian Mayafaty Rauf
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Nahdlatul Ulama Sulawesi Tenggara
Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengenalan Chartered Accountan (CA) Bagi Mahasiswa Akuntansi Di Universitas Nahdlatul Ulama Sulawesi Tenggara (UNUSRA): Pengenalan Chartered Accountant (CA) Fitriadi Fitriadi; Rafida Bangki; Dian Mayafaty Rauf; Ilham Akbar Garusu; Muh. Fathir Maulid Yusuf
ANOA: JURNAL PENGABDIAN MASYARAKAT FAKULTAS TEKNIK Vol 2 No 01 (2023): Edisi Desember Tahun 2023 ANOA: Jurnal Pengabdian Masyarakat Fakultas Teknik
Publisher : FAKULTAS TEKNIK UMKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/anoa.v2i01.359

Abstract

Kegiatan PKM bertujuan untuk memberikan pengenalan CA dan menumbuhkan motivasi bagi mahasiswa Akuntansi sebagai salah satu upaya meningkatkan minat mahasiswa untuk meningkatkan softskill dan hardskill serta pengakuan sertifikasi. Khalayak sasaran kegiatan pengabdian ini adalah seluruh mahasiswa Program Studi Akuntansi. Kegiatan pengabdian yang dilakukan berupa sosialisasi yang merupakan pengenalan awal bagi mahasiswa yang berminat untuk melanjutkan Pendidikan ke jenjang profesi Akuntansi. Pendampingan dalam sosialisasi dilakukan dengan metode ceramah yang disertai tanya jawab. Penggunaan metode ceramah dibantu penggunaan laptop dan LCD serta pemberian fotocopy powerpoint yang sediakan untuk menyampaikan materi. Adapun kendala yang dihadapi adalah minat mahasiswa yang kurang untuk meningkatkan kualitas diri dan kemampuannya dalam bidang yang ditekuninya, khususnya dibidang profesi akuntansi salah satunya adalah CA. Hal ini disebabkan kurangnya informasi yang mereka peroleh, serta banyak mahasiswa yang beranggapan bahwa profesi CA tersebut tidak menguntungkan bagi dirinya sehingga menurutnya tidak begitu penting untuk dilakukan. Faktor lainnya dikarenakan mahalnya biaya untuk mengikuti ujian CA dan materi ujian yang sulit. Sehingga hal ini yang menyebabkan mereka lebih memilih bekerja langsung dari pada memilih untuk menjadi akuntan beregister. Hasil dari kegiatan ini yaitu (1) secara umum, mahasiswa mampu memahami tentang CA dan (2) dengan banyak peluang dan tantangan lulusan akuntansi di masa yang akan datang, meningkatkan minat mahasiswa Program Studi Akuntansi terutama mahasiswa tingkat akhir.
Dampak Penutupan TikTok Shop Terhadap Pengguna dan Pelaku Bisnis Dalam E-Commerce: Indonesia Muhammad Fathir Maulid Yusuf, Ilham Akbar Garusu, Ahmad Hamid, Dian Mayafaty Rauf; Ika Maya Sari
Jurnal Ilmu Sosial Dan Pendidikan Vol. 2 No. 1 (2024): EDISI JANUARI
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

Abstrak Penelitian ini bertujuan untuk mengeksplorasi dampak penutupan TikTok Shop, yang merupakan platform e-commerce di TikTok, terhadap pengguna dan pelaku bisnis. Kami menggunakan metode penelitian kualitatif dengan wawancara mendalam dan analisis konten dari pengguna TikTok Shop dan pedagang di platform tersebut. Hasil penelitian menunjukkan bahwa penutupan TikTok Shop berdampak signifikan pada pengguna dan pelaku bisnis. Pengguna merasa kecewa karena kehilangan akses ke beragam produk yang ditawarkan oleh TikTok Shop. Selain itu, beberapa pelaku bisnis menghadapi tantangan dalam mencari platform pengganti untuk menjual produk mereka. Studi ini juga mengungkapkan bahwa penutupan TikTok Shop memberikan dampak positif bagi kompetitor e-commerce lainnya, karena pengguna dan pedagang beralih ke platform lain yang mirip. Namun, secara keseluruhan, penutupan TikTok Shop menimbulkan ketidakpastian dalam ekosistem e-commerce TikTok. Penelitian ini memberikan wawasan yang berharga bagi pengembang platform e-commerce dan pengguna TikTok Shop dalam memahami implikasi penutupan platform serupa di masa mendatang.
Sistem Penerapan Artificial Intelligence Dalam Akuntansi: Indonesia Muh. Fathir Maulid Yusuf, Ilham Akbar Garusu, Dian Mayafaty Rauf
Jurnal Ilmu Sosial Dan Pendidikan Vol. 2 No. 2 (2024): EDISI MEI
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

This research analyzes the impact of implementing Artificial Intelligence (AI) in the field of accounting, focusing on process efficiency, data accuracy, and strategic decision-making. Involving several companies as case studies, the research results indicate that the implementation of AI significantly enhances efficiency through the automation of routine tasks, reducing the time spent on transaction recording, and enabling accounting staff to focus on more in-depth analysis. Additionally, AI systems demonstrate their ability to improve the accuracy of financial information by identifying and reducing human errors in recording. The adoption of AI also provides deeper data analysis, allowing for the early detection of significant financial patterns and supporting strategic decision-making by providing more informed insights. However, this research highlights several challenges, including issues related to data privacy, complex system integration, and ethical concerns regarding the use of AI in accounting. Therefore, companies aiming to transition to AI technology need to prepare the necessary capacities, involve staff with higher technical understanding, and address potential ethical issues. In conclusion, the implementation of AI in accounting brings about positive changes by enhancing efficiency, accuracy, and supporting decision-making. Nevertheless, the emerging challenges require serious attention to ensure that AI implementation can provide maximum benefits in the accounting environment. Keywords: Artificial Intelligence, Accounting
PENGARUH COMPUTER KNOWLEDGE DAN COMPUTER SELF-EFFICACY TERHADAP EFEKTIVITAS SISTEM KEUANGAN DESA DI KABUPATEN BOMBANA Muh. Fathir Maulid Yusuf; Ika Maya Sari; Ilham Akbar Garusu; Dian Mayafaty Rauf
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 11 (2024): SINERGI : Jurnal Riset Ilmiah, November 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/d3dqa309

Abstract

This study aims to examine the effect of computer knowledge and computer self-efficacy on the effectiveness of village financial systems in Bombana district. The data used in this research is quantitative data, the data source used is primary data, namely data obtained directly from the research location in the form of raw data in the form of a questionnaire or questionnaire and data in the form of additional information through interviews. The data was analysed using multiple linear regression analysis techniques, the purpose of which is to determine the effect of the relationship between the independent variable and the dependent variable in this study. The results showed that partially computer knowledge and computer self-efficacy had a significant effect on the effectiveness of the financial system, each of which was 0.481 and 0.510 with a significance of 0.001 each. Likewise, with simultaneous testing that computer knowledge and computer self-efficacy affect the effectiveness of village financial systems in Bombana district. This means, if computer knowledge and computer self-efficacy are getting better, the effectiveness of the financial system will also increase. So that the effectiveness of the village financial system in Bombana district will run effectively.
Pengaruh Return On Investment (ROI), Return On Asset (ROA) dan Return On Equity (ROE) Terhadap Harga Saham Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2018-2022 Dean Samlisya Sri Ariani, Wiwin Sultraeni, Dian Mayafaty Rauf
Jurnal Ilmu Sosial Dan Pendidikan Vol. 2 No. 3 (2024): EDISI SEPTEMBER
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

Penelitian bertujuan untuk mengetahui pengaruh Return On Investment (ROI), Return On Asset (ROA) dan Return On Equity (ROE) secara parsial dan simultan berpengaruh signifikan terhadap harga saham perusahaan perbankan yang terdaftar di BEI tahun 2018-2022. Jenis penelitian yang digunakan adalah pendekatan kuantitatif. Data dikumpulkan menggunakan metode dokumentasi berupa laporan keuangan tahunan. Teknik analisis data yang digunakan yaitu uji regresi linear berganda dengan alat bantu SPSS Versi 26. Sampel dalam penelitian ini yaitu sebanyak 21 perusahaan perbankan. Hasil penelitian ini menunjukan bahwa variabel Return On Investment (ROI) secara parsial tidak berpengaruh signifikan terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2022. Variabel Return On Asset (ROA) secara parsial berpengaruh signifikan terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2022. Variabel Return On Equity (ROE) secara parsial tidak berpengaruh signifikan terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2022. Variabel Return On Investment (ROI), Return On Asset (ROA) Dan Return On Equity (ROE) secara simultan berpengaruh signifikan terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2022.
Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang CV. Citra Selaras Yamaha Motor Bau-Bau Rafida Bangki, Ristian, Dian Mayafaty Rauf
Jurnal Ilmu Sosial Dan Pendidikan Vol. 2 No. 3 (2024): EDISI SEPTEMBER
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

This article is the result of research analyzing the merchandise inventory accounting information system at CV. Citra Selaras Yamaha Motor Baubau, where the aspect of the merchandise inventory accounting information system is the Sales Accounting Information System, purchase accounting information system, and cash receipts accounting information system. This research aims to determine and analyze the merchandise inventory accounting information system applied to CV. Citra Harmony Yamaha Motor Baubau. This research is qualitative research. This research uses interviews, observation and documentation in data collection. The results of this research indicate that the merchandise inventory accounting information system is effective and quite good which can be seen in the procedures that form the merchandise inventory system, namely by the division of tasks and responsibilities which are equipped with documents and inventory recording using the perpetual method by applying computerized system and has implemented the Authority's system in accordance with applicable accounting standards, namely the sales accounting information system, purchasing accounting information system and cash receipts accounting information system.
Evaluasi Sistem Pengendalian Intern Penjualan Kredit Mega Central Finance Baubau Sulawesi Tenggara Rafida Bangki, Winti Riyanti, Dian Mayafaty Rauf
Jurnal Ilmu Sosial Dan Pendidikan Vol. 2 No. 3 (2024): EDISI SEPTEMBER
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

This research is the result of research that resulted in an internal control system for credit sales at PT. MCF Baubau City, where in the elements of the internal control system of credit sales, namely Organizational Structure, System of Authority and Recording Procedures, Healthy Practices and Quality Employees in accordance with responsibilities. This study has the purpose of finding out the internal control system of credit sales of PT. MCF Baubau City, Southeast Sulawesi. This research is a qualitative research. This study uses interviews, observations and documentation in data collection. The results of this study show that the internal control system of credit sales is inadequate, which can be seen in the procedures that form the internal control system of credit sales, namely a) in the organizational structure, there is no separation of duties and responsibilities in the cash function and credit function where both functions are in the accounting department and b) employees whose quality is in accordance with responsibilities where at the time of acceptance of prospective employees there is no Special requirements are listed to accept new employees and employee training and development have not been implemented.
Co-Authors Fitriadi Fitriadi Fitriadi Fitriadi Ika Maya Sari Ika Maya Sari Ilham Akbar Garusu Ilham Akbar Garusu Muh. Fathir Maulid Yusuf Rafida Bangki