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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal AK-99 Economos : Jurnal Ekonomi dan Bisnis

Abdul Azis

Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Parepare

Author-ID : 7078583

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 8 Documents Claim Missing Document

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Articles

Sharia Internal Control towards Organizational Commitment: Implementation and its’ Implication Abdul Azis
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to investigate the correlation between organizational commitment, organizational culture, ownership structure, good corporate governance and internal sharia control. The participants of the study consisted of 244 active employees working as leaders at the Surgical Department of Andi Makkasau Hospital, Parepare. The Partial Least Square (PLS) path modelling was used in data analysi. Employees who have high organizational commitment and can implement internal sharia control in doing their work will have better performance. This can help reduce the rate of employee turnover and increasing employee attendance rates and also become intellectual property in the field of Islamic economics.

PENERAPAN SISTEM DAN PROSEDUR PENERIMAAN KAS PADA RUMAH SAKIT UMUM DAERAH (RSUD) ANDI MAKKASAU KOTA PAREPARE Yasri Tarawiru; Abd. Azis
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 3, No 2 (2017): Desember
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Penelitian ini bertujuan untuk mengetahui penerapan sistem dan prosedur penerimaan kas pada Rumah Sakit Umum Daerah (RSUD) Andi Makkasau dan kesesuaiannya dengan Perda Kota Parepare Nomor 2 (dua) tahun 2017. Variabel yang diteliti yaitu sistem, prosedur dan penerimaan kas. Penelitian ini menggunakan pendekatan kualitatif untuk mengetahui bagaimana sistem dan prosedur penerimaan kas pada RSUD Andi Makkasau Kota Parepare. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan penerimaan kas pada Rumah Sakit Umum Daerah Andi Makkasau telah dilakukan sesuai dengan Peraturan Daerah Nomor 2 (dua) tahun 2017 mencakup fungsi yang terkait meliputi fungsi pendaftaran pasien, administrasi keperawatan, pelayanan medis, penunjang medis, keuangan dan akuntansi serta dokumen yang digunakan. Sistem dan prosedur penerimaan kas sudah dilaksanakan dengan baik. Pelaksanaan sistem dan prosedur penerimaan kas dilakukan oleh beberapa fungsi pada rumah sakit.

ANALISIS KINERJA KEUANGAN PADA PT. SANG HYANG SERI (PERSERO) KABUPATEN SIDENRENG RAPPANG Abdul Azis; Erik Azhar
Journal AK-99 Vol. 1 No. 2 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Analisis laporan keuangan mempunyai tujuan untuk mengetahui seberapa jauh perkembangan usaha tahun ke tahun dan efektifitas pengelolaan perusahaan. Untuk mengetahui kondisi keuangannya perlu adanya penilaian kinerja yang menggunakan rasio keuangan. Laporan keuangan yang telah dianalisis tersebut dapat digunakan sebagai dana pembantu untuk pengambilan keputusan manajerial perusahaan. Penelitian ini memiliki tujuan untuk mengetahui tingkat kinerja keuangan yang di ukur menggunakan rasio keuangan pada PT. Sang Hyang Seri (Persero) Kabupaten Sidenreng Rappang selama periode 2014-2018. Adapun teknik pengumpulan data dalam penelitian ini yaitu observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan peneliti ada 5 rasio keuangan yaitu rasio profitabilitas, rasio rentabilitas, rasio solvabilitas, rasio likuiditas dan rasio aktivitas. Hasil penelitian rasio keuangan yang digunakan dengan 12 ukuran kinerja keuangan, semua ukuran kinerja mencapai standar yang telah ditetapkan dengan tingkat persentase kinerja sebesar 50% atau cukup baik pada PT. Sang Hyang Seri (Persero) Kabupaten Sidenreng Rappang. Dari total 12 ukuran kinerja keuangan yang digunakan terdapat 6 ukuran yang mencapai/memenuhi standar atau target yang telah ditetapkan sedangkan 6 tidak memenuhi standar/target.

PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT. PERTANI (PERSERO) UNIT PENGGILINGAN PADI (UPP) KABUPATEN SIDENRENG RAPPANG Ady S; Abdul Azis
Journal AK-99 Vol. 2 No. 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

This study aims to determine the application of accounting for responsibility, cost control, and the role of accounting for responsibility in supporting the efficiency of cost control at PT. Pertani (Persero) Rice Milling Unit of Sidenreng Rappang Regency. The data collection techniques used in this study are interviews, observations, and documentation. Informants in the study are the chairman, the financial treasurer, and the material treasurer. The data analysis technique used in this study is qualitative analysis. The results of the study obtained that the application of accounting with the budget as a cost control tool at PT. Pertani (Persero) Rice Milling Unit of Sidenreng Rappang Regency has been adequate.

THE IMPACT OF COVID-19 ON OPERATIONAL COSTS AT COMMUNICATION AND INFORMATICS SERVICES IN PAREPARE CITY Abdul Azis; Hasdiana Hasdiana; Nurfitria Nurfitria
Journal AK-99 Vol. 2 No. 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

The purpose of this study was to analyze the impact of the operational costs at Communication and Informatics Services in Parepare City before and during the Covid-19 pandemic. This type of research was a comparative qualitative descriptive study by conducting analysis to look for existing phenomena. The results of this study indicate that the amount of expenses increases. Judging from the amount of expenses that are large compared to the allocated budget, the Communication and Informatics Serviceswas experiencing a deficit. One reason is that part of the budget has been diverted to the handling of the Covid-19 disaster. This was done to align with regional financial capabilities in anticipating and strengthening programs deemed capable of tackling Covid-19. To overcome the deficit, it can be done by reducing subsidy expenditures, saving every routine expenditure, evaluating expenditures based on priorities and reducing costs for ineffective programs.

Application Of The “Variable Costing” Method In Short-Term Decision Making To Accept Special Orders Onrainbow Production, Parepare City Ruslan Ruslan; Abdul Azis; Irin Triastuti
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

The price of a product or order can be determined by calculating production costs. This includes all costs incurred to make the product, such as labor, materials, and equipment. Sometimes, only certain costs, such as variable costs, matter to managers. This study is to determine how Pelangi Production can use the variable costing method to accept orders in the short term. The existing semi-variable costs are first divided into fixed and variable costs using the data analysis method. using the least squares method, and second, figuring profit and loss both without orders and with orders that aren't reasonable. The consequences of the review show an examination involving variable costing in pursuing choices to acknowledge or dismiss extraordinary orders at the Pelangi Creation organization from orders from the Edho assortment shop so that screen printing shirts can be acknowledged. because a profit of IDR 37 could be generated by this special order. 345,738 with a total revenue of IDR 308,268,900 and pertinent expenses of IDR 21,533,900. Since the fees incurred are less than the revenue generated, it is recommended that the special order be accepted.

Internalization of Principles of Islamic Supervision For Minimize Fraud in Government Asmin Asmin; Achmad Abubakar; Hasyim Haddade; Abdul Azis
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 3 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

The emergence of fraud is generally a combination of motivation and opportunity. The aim of this research is to reveal the essence of Islamic supervision in order to minimize immoral acts such as fraud that often occur in government agencies. This study uses a qualitative descriptive research design. The author tries to provide a more progressive picture of the Islamic supervisory system as a preventive step in minimizing acts of fraud within the scope of the organization. The data source used by the author is from the results of previous research and of course the theories that support writing related to Islamic supervision so that conclusions are drawn from this paper. The results of the study showed that fraud is foul caused by moral weakness of person, so an alternative is needed to strengthen these morals. By adopting Islamic supervision, it is very effective for every element in government agencies in minimizing acts of fraud. Islam believes that supervision can come from within oneself with the assumption that Allah SWT is All-Knowing of everything that is done by humans so that an attitude of caution will emerge in doing work, besides that Islam also believes that supervision must be integrated into the supervisory system itself to be present as a control over wrong actions and justify the right.

ANALISIS KEMAMPUAN LITERASI KEUANGAN MANAJEMEN TERHADAP PENERAPAN SAK-EMKM PADA WARKOP YOOPS SPACE PAREPARE Dewi Rosalia; Abdul Azis; Hernianti Harun
Journal AK-99 Vol. 3 No. 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v3i2.2657

Sebahagian UMKM pada dasarnya telah menggunakan fasiltas teknologi Informasi dalam pengelolaan usahanya, tentunya hal ini mencerminkan bahwa kemampuan Literasi Keuangan telah nampak pada pengembangan usaha UMKM, hanya saja hal ini belum dibarengi dengan pengelolaan laporan keuangan yang sesuai dengan SAK EMKM. Berdasar pada fenomena tersebut maka tujuan yang hendak dicapai dalam penelitian ini antara lain Untuk mengetahui Tingkat Kemampuan Literasi Keuangan dari Manajemen terhadap Penerapan SAK EMKM pada Warung Kopi Yoop Space dan Untuk mengetahui dampak dari kemampuan Literasi Keuangan pengelola terhadap penerapan SAK EMKM pada Warung Kopi Yoop Space. Penelitian ini dilakukan dengan pendekatan metode Kualitatif, adapun hasil yang diperoleh dari penelitian ini adalah Tingkat kemampuan dari Manajemen Yoops Space dalam hal Literasi Keuangan pada dasarnya dapat dianggap cukup baik, walaupun dalam penerapan SAK EMKM kemampuan tersebut belum mampu memberikan dukungan secara maksimal. dan Pihak Manajemen sangat menyadari akan arti pentingnya pencatatan sesuai dengan Prinsip-prinsip dalam SAK EMKM, hanya saja faktor yang menjadi penghambat adalah belum adanya tenaga yang dianggap cocok untuk dapat ditempatkan sebagai pengelola laporan keuangan

Co-Authors Achmad Abubakar Ady S Asmin Asmin Dewi Rosalia Erik Azhar Hasdiana, Hasdiana Hasyim Haddade Hernianti Harun Irin Triastuti Nurfitria Nurfitria Ruslan Ruslan Yasri Tarawiru

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