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All Journal Jurnal Pendidikan Indonesia BJRA (Bongaya Journal of Research in Accounting) Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Muhasabatuna: Jurnal Akuntansi Syariah Kurikula Jurnal Pendidikan Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru Jurnal Pengabdian Masyarakat dan Riset Pendidikan Budgeting: Jurnal Akuntansi Syariah Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen International Journal of Education, Vocational and Social Science Menulis: Jurnal Penelitian Nusantara
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A PENGARUH MEDIA PEMBELAJARAN QUIZIZ GAME TERHADAP HASIL BELAJAR PRAKTIKUM AKUNTANSI PADA SISWA KELAS XI AKL SMKN 1 POLEWALI MANDAR: QUIZIZZ GAME, HASIL BELAJAR, PRAKTIKUM AKUNTANSI, SMKN 1 POLEWALI MANDAR azhizha, hasnur; Tikollah, M. Ridwan; Sahade
Kurikula : Jurnal Pendidikan Vol 8 No 2 (2024): Kurikula : Volume 8 Nomor 2 Tahun 2024
Publisher : Fakultas Tarbiyah Institut Agama Islam Ngawi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study aims to determine the effect of quiziz game learning media on accounting learning outcomes in class XI Accounting SMK 1 Polewali Mandar. The variables in this study are quiziz games as the independent variable (X) and learning outcomes as the dependent variable (Y). The population of this study were all students of class XI Accounting at SMKN 1 Polewali Mandar. The sampling technique used purposive sampling, the classes taken were XI Accounting 1 totaling 30 students and XI Accounting 2 totaling 35 students. Data collection techniques using documentation, observation, tests and questionnaires. The data analysis technique used is instrument test consisting of validity and reliability tests, requirements analysis test namely normality test and hypothesis testing consisting of Mann-Whitney and N-gain tests. The research results showed that: (1) The pretest learning outcomes of all students in the control class and experimental class, namely 30 students each, were still below the KKM score. (2) The posttest learning outcomes in the control class which achieved the KKM score were 9 students with a maximum score of 100 and a minimum score of 75, and those who did not achieve the KKM score were 21 students with a maximum score of 70 and a minimum score of 40. As for the experimental class which achieved a KKM score as many as 30 students with a maximum score of 100 and a minimum of 75, and no student who did not reach the KKM score. (3) Based on the results of the Mann-Whitney test on the posttest learning outcomes of the control class and the experimental class, an Asymp.sig (2-tailed) value of 0.001 > 0.05 was obtained. This shows that the use of Quiziz Game media can significantly influence student learning outcomes so that the hypothesis is accepted. (4) Based on the results of the N-Gain test, the average score obtained by the control class was 34.11 and the average value for the experimental class was 77.18. So it can be concluded that the use of Quiziz Game learning media is effective for improving learning outcomes while conventional learning media/package books are not effective for improving learning outcomes.    
Analisis Penerapan Perhitungan Harga Pokok Produksi Dengan Metode Full Costing dan Variabel Costing Pada UMKM Rumah Jahit Akhwat Makassar Inra Mayuputra, Andi Tenri; Sahade; S, Masnawaty
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 3 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i3.104

Abstract

This research aims to analyze the application of calculating the cost of production using the full costing and variable costing methods for UMKM Rumah jahit akhwat Makassar. The population of this research is all items of finished goods produced by UMKM Rumah jahit akhwat Makassar. The sample for this research is robes produced by the UMKM Rumah jahit akhwat Makassar for the production period in 2022. Data collection was carried out using interview and documentation techniques. Data analysis was carried out using descriptive quantitative analysis techniques. The results of this research show that applying the calculation of the cost of production using the full costing method and variable costing will be more accurate in determining the cost of production even though using the full costing method will appear to have very high costs because this type of cost of production calculation includes all costs in the calculation. thus giving rise to costs which tend to be higher but are more accurate than using calculations from the company or using variable costing methods where in calculating the cost of production the costs that have been recognized in the production period are not included in the calculation of the cost of production for that period.
Pengaruh Kebijakan Dividen Terhadap Harga Saham Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Rosnaeni; Hasyim, Sitti Hajerah; Sahade
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.112

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia, sedangkan sampel penelitian ini adalah sebanyak 10 perusahaan yang diambil dengan teknik purposive sampling. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Analisis data dilakukan dengan Uji Regresi Linear Sederhana, Uji t dan Uji Koefisien Determinasi (r2). Hasil penelitian ini menunjukkan thitung>ttabel (8,090>1,701), dan nilai signifikan 0,000<0,05. Berdasarkan hasil analisis tersebut dapat diketahui Dividend Payout Ratio (DPR) memiliki pengaruh positif dan signifikan terhadap harga saham. Hasil ini sesuai dengan hipotesis yang diajukan yaitu diduga Dividend Payout Ratio (DPR) memiliki pengaruh positif dan signifikan terhadap harga saham.
Analisis Implementasi Good Governance Terhadap Pengelolaan Keuangan Organisasi Nirlaba Pada Yayasan Pendidikan Rezki Prasetya Makassar Meinarti, Suci; Sahade; S, Masnawaty
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.135

Abstract

This research aims to determine and analyze the implementation of good governance principles in financial management implemented at the Rezki Prasetya Makassar Education Foundation. The population of this research is the financial report of the Rezki Prasetya Education Foundation Makassar, while the sample is the financial report of the Rezki Prasetya Education Foundation for 2023. The data collection techniques used are interviews and documentation. The data analysis technique used in this research is descriptive qualitative. This technique begins with conducting interviews, collecting data or documents from samples, processing the data, and drawing conclusions. From the research results, it shows that the implementation of good governance towards financial management at the Rezki Prasetya Education Foundation Makassar has not fully met the indicators applied to measure the principles of Good Governance such as regulations governing forms of transparency at the Rezki Prasetya Education Foundation are not yet available, the Rezki Prasetya Education Foundation Makassar in making financial reports, they have not followed ISAK 35 which regulates the financial reports of non-profit organizations.
Analisis Prosedur Pemberian Kredit Pada Koperasi Simpan Pinjam (KSP) Berkat Cabang Tamalate Kota Makassar Pebriyani, Putri; Sahade; S, Masnawaty
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.139

Abstract

Penelitian ini bertujuan: untuk mengetahui dan menganalisis Prosedur Pemberian Kredit pada Koperasi Simpan Pinjam (KSP) Berkat Cabang Tamalate Kota Makassar. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknik ini dimulai dengan melakukan wawancara, mengumpulkan data atau dokumen dari sampel, mengolah data, dan menarik kesimpulan. Dari hasil penelitian, menunjukkan bahwa Penerapan Prinsip 5c dalam Prosedur Pemberian Kredit pada Koperasi Simpan Pinjam (KSP) Berkat Cabang Tamalate Kota Makassar.
Pengaruh Rasio Arus Kas Operasi, Profitabilitas dan Leverage Terhadap Financial Distress pada Perusahaan Sub Sektor Logistik dan Pengantaran yang Terdaftar di Bursa Efek Indonesia Nabil S, St. Nur Qanita Zahiyah; Sahade; Idris, Hariany
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.183

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio arus kas operasi, profitabilitas dan leverage terhadap financial distress pada perusahaan sub sektor logistik dan pengantaran yang terdaftar di Bursa Efek Indonesia (BEI) untuk tahun 2019-2022. Variabel penelitian ini adalah: Rasio Arus Kas Operasi, Profitabilitas (ROE) dan Leverage (DAR) sebagai variabel bebas (X) dan Financial Distress sebagai variabel terikat (Y). Populasi penelitian ini berjumlah 23 perusahaan sedangkan sampel dalam penelitian ini berjumlah 14 perusahaan yang diolah menggunakan data tahunan selama tahun 2019-2022, sehingga diperoleh 56 sampel yang diambil dengan teknik purposive sampling. Analisis data dilakukan dengan: Rasio Arus Kas Operasi, Rasio Profitabilitas, Rasio Leverage dan Analisis Regresi Logistik. Hasil penelitian menunjukkan bahwa rasio arus kas operasi yang diukur dengan arus kas operasi terhadap kewajiban lancar tidak berpengaruh terhadap financial distress. Profitabilitas yang diukur dengan return on equity berpengaruh terhadap financial distress dan nilai rata-rata ROE sebesar 0,65, Leverage yang diukur dengan debt to asset ratio berpengaruh terhadap financial distress dan nilai rata-rata DAR sebesar 0,35. Secara simultan rasio arus kas operasi, profitabilitas dan leverage berpengaruh terhadap financial distress dengan nilai signifikansi 0,00
The Influence of Net Profit and Operating Cash Flow on Share Prices in Telecommunication Companies Listed on the Indonesian Stock Exchange Anwar, Akifah Fikriah; Idris, Hariany; Sahade
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2715

Abstract

This research aims to: determine the partial influence of net profit and operating cash flow on stock prices, and determine the simultaneous influence of net profit and operating cash flow on stock prices. The variables in this study are stock prices as the dependent variable (Y), measured by the closing stock price at the end of the trading day, net profit as an independent variable (X1), measured by pre-tax net profit minus income tax, and operating cash flow as an independent variable (X2), measured by the difference between cash inflows and cash outflows. The population of this study consists of telecommunication companies listed on the Indonesia Stock Exchange, while the sample consists of 10 telecommunication companies selected using purposive sampling technique. Data collection is conducted through documentation techniques. This study uses multiple linear regression analysis to examine the relationship between net profit, operating cash flow, and stock prices. The data used are the financial data of telecommunication companies listed on the Indonesia Stock Exchange during the period 2020-2022. This research employed multiple linear regression analysis to examine the relationship between net profit, operating cash flow, and stock prices. The data used were the financial data of telecommunication companies listed on the Indonesia Stock Exchange during the period 2020-2022. Data analysis was carried out using multiple linear regression analysis. The results of this study showed Y = 2331.185 + 3.218 X1 + 7.780 X2. Based on the analysis results, it can be concluded that net profit has a significant partial effect on stock prices. Operating cash flow also has a significant partial effect on stock prices. Furthermore, it can be determined that both net profit and operating cash flow simultaneously have a significant effect on stock prices.
PENGARUH LITERASI KEWIRAUSAHAAN TERHADAP MOTIVASI BERWIRAUSAHA SISWA KELAS XII PROGRAM KEAHLIAN AKUNTANSI DI SMK NEGERI 1 MAKASSAR Urpa, Muthmainnah; Sahade; Nuraisyiah
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 5 No. 1 (2024): November
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v5i1.5769

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi kewirausahaan terhadap motivasi berwirausaha siswa kelas XII Program Keahlian Akuntansi di SMK Negeri 1 Makassar. Literasi kewirausahaan berperan sebagai variabel bebas (X), sementara motivasi berwirausaha sebagai variabel terikat (Y). Penelitian ini menggunakan pendekatan kuantitatif, dengan populasi seluruh siswa kelas XII Program Keahlian Akuntansi yang berjumlah 147 siswa. Sampel diambil sebanyak 60 siswa menggunakan teknik pengambilan sampel Slovin. Instrumen pengumpulan data berupa kuesioner, dan analisis dilakukan dengan statistik deskriptif, uji kelayakan instrumen, serta uji hipotesis menggunakan SPSS versi 24. Hasil penelitian menunjukkan bahwa literasi kewirausahaan memiliki pengaruh positif dan signifikan terhadap motivasi berwirausaha. Nilai rata-rata literasi kewirausahaan sebesar 82%, dengan tiga indikator yaitu pengetahuan dasar kewirausahaan, pengetahuan ide dan peluang usaha, serta pengetahuan tentang aspek-aspek usaha, yang semuanya berada pada kategori sangat baik. Sementara itu, motivasi berwirausaha siswa juga memiliki rata-rata sebesar 81%, dengan tiga indikator yang mencakup tingkat usaha, tingkat kegigihan, dan arah perilaku. Pengujian hipotesis menunjukkan bahwa terdapat hubungan signifikan antara literasi kewirausahaan dan motivasi berwirausaha, dengan koefisien determinasi sebesar 61%. Hal ini mengindikasikan bahwa literasi kewirausahaan memberikan kontribusi yang besar dalam meningkatkan motivasi berwirausaha siswa, dan faktor lain mempengaruhi sebesar 39%. Kesimpulannya, literasi kewirausahaan penting untuk ditingkatkan guna mendorong motivasi berwirausaha di kalangan siswa This research aims to analyze the influence of entrepreneurial literacy on the entrepreneurial motivation of class XII students in the Accounting Skills Program at SMK Negeri 1 Makassar. The variables in this research are entrepreneurial literacy as the independent variable (X) and entrepreneurial motivation as the dependent variable (Y). The population of this research was all students in class The data analysis techniques used are descriptive statistical analysis, instrument feasibility testing and hypothesis testing using SPSS 24 for Windows. The research results show that entrepreneurial literacy has a positive and significant effect on the entrepreneurial motivation of class XII students in the Accounting Skills Program
Learning Discipline and Teacher Performance on Critical Thinking Skills of Students in the Merdeka Belajar Era Sahade; Imran, Ahmad Fadhil; Sumarwadji, Hafid
Jurnal Pendidikan Indonesia Vol 13 No 2 (2024): June
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpiundiksha.v13i2.68864

Abstract

Most teachers find it difficult to stimulate students' critical thinking, especially since the independent learning curriculum was implemented. In fact, the implementation of the curriculum at the same time supports teachers and students to adapt quickly in order to realize the learning process of high order thinking skills. This study was conducted with the aim of analyzing the extent to which learning discipline and teacher performance affect students' critical thinking skills in Vocational High Schools. This type of research is causal relationship research with a quantitative approach. The population in this study were all X AKL class students, totalling 140 students. The sample in this study was 56 students. The data collection techniques used were questionnaires and tests, and then the data were analyzed using descriptive percentages, instrument tests, classical assumption tests, and hypothesis testing. The findings of this study indicate that learning discipline partially has no effect on critical thinking skills, and teacher performance partially affects critical thinking skills. However, simultaneously, learning discipline and teacher performance do not affect students' critical thinking skills in accounting subjects in the era of independent learning.
Analisis Penentuan Tarif Bongkar Muat Peti Kemas Dengan Metode Activity Based Costing (Studi Kasus PT.Pelindo Terminal Petikemas New Makassar) Nathania Pratiwi; Sahade; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i2.451

Abstract

This study aims to analyze the determination of container loading and unloading rates using the activity-based costing method at PT PELINDO Terminal Petikemas New Makassar. The variable of this study is the determination of container loading and unloading rates measured using the activity-based costing method. The limits of this research are focused on domestic container loading and unloading rates. This is the case for data collection in the form of observations, interviews and documentation. Data analysis is done by quantitative descriptive analysis. The results of this study show that the calculation of container loading and unloading rates with the activity-based costing method is lower in full 20 feet containers of IDR 116,571.29, full 40 feet of IDR 228,808.74, empty 20 feet of IDR 197,415.69, and empty 40 feet of IDR 204,188.91. Compared with the results of the calculation of container loading and unloading rates carried out by the management of PT PELINDO Terminal Petikemas New Makassar. This is because container loading and unloading rates are calculated by the activity-based costing method based on the type of cost used and various cost drivers.
Co-Authors Adriansyah Ahmad Fadhil Imran Ainun Afifah Rusli Alief Kirana Ramdhana, Muh Anwar, Akifah Fikriah Aprilia, Alifia azhizha, hasnur Azwar Anwar Basri Bado, Basri Fahira B, Dian Faidah, Rani Nurul Hafid Sumarwadji Hariany Idris Hasyim, Sitti Hajerah Husni Inra Mayuputra, Andi Tenri khanifatunni'mah Lailatul Maziyah Wildan Mufaridho M. Ridwan Tikollah Masnawaty Masnawaty Sangkala Meinarti, Suci Muhammad Azis Mukhammad Idrus Nabil S, St. Nur Qanita Zahiyah Nathania Pratiwi Nimra Nur Afiah, Nur Nurafiah Nuraisyiah Pahrul, Pahrul Pebriyani, Putri Rosnaeni S, Masnawaty Samsinar SH, Khaerun Nisa SH, Khairun Nisa Tenri Awaru, Andi Urpa, Muthmainnah Yulia Karmila, Firda