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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

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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.    
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.
ANALISIS EFEKTIVITAS PENGGUNAAN TEKNOLOGI INFORMASI DAN KOMUNIKASI DALAM PROSES PEMBELAJARAN AKUNTANSI DI SMAN 21 MAKASSAR Ainun Afifah Rusli; Sahade; Masnawaty Sangkala
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 5 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v5i2.7743

Abstract

Penelitian ini bertujuan: (1) untuk mengidentifikasi persepsi guru dan siswa terhadap penggunaan TIK dalam pembelajaran akuntansi di SMAN 21 Makassar, (2) untuk mengetahui hambatan dan tantangan penggunaan TIK dalam pembelajaran akuntansi di SMAN 21 Makassar, (3) untuk mengetahui dampak penggunaan TIK terhadap hasil belajar akuntansi siswa di SMAN 21 Makassar. Variabel dalam penelitian ini adalah variabel tunggal yaitu efektivitas penggunaan teknologi informasi dan komunikasi dalam proses pembelajaran akuntansi. Subjek penelitian ini adalah Guru Akuntansi dan Siswa Kelas XI yang belajar akuntansi. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data dilakukan dengan cara wawancara, observasi, dan dokumentasi. Adapun analisis data dilakukan denan tiga tahap yaitu pengumpulan data, reduksi data, terakhir verifikasi data/penarikan kesimpulan. Bedasarkan hasil penelitian, persepsi siswa dan guru terhadap penggunaan teknologi informasi dan komunikasi positif. Baik siswa maupun guru sangat terbantukan dengan penggunaan TIK dalam pembelajaran akuntansi. Selain itu, TIK memberikan dampak positif yang signifikan terhadap hasil belajar siswa. TIK tidak hanya meningkatkan pemahaman yang lebih baik, tetapi juga meningkatkan motivasi, keterlibatan, dan keterampilan teknologi siswa. Keterbatasan infrastruktur dapat dikatakan masih menjadi hambatan utama yang cukup mempengaruhi efektivitas pemanfaatan teknologi informasi dan komunikasi dalam pembelajaran di SMAN 21 Makassar, selain hambatan teknis lainnya. This research aims: (1) to identify teachers' and students' perceptions of the use of ICT in accounting learning at SMAN 21 Makassar, (2) to determine the obstacles and challenges of the use of ICT in accounting learning at SMAN 21 Makassar, (3) to determine the impact of use ICT on student accounting learning outcomes at SMAN 21 Makassar. The variable in this research is a single variable, namely the effectiveness of the use of information and communication technology in the accounting learning process. The subjects of this research were Accounting Teachers and Class XI Students studying accounting. This research uses a qualitative approach with data collection techniques carried out by means of interviews, observation and documentation. Meanwhile, data analysis was carried out in three stages, namely data collection, data reduction, and finally data verification/drawing conclusions. Based on the research results, the perceptions of students and teachers towards the use of information and communication technology were positive. Both students and teachers are greatly helped by the use of ICT in accounting learning. In addition, ICT has a significant positive impact on student learning outcomes. ICT not only promotes better understanding, but also increases students' motivation, engagement and technology skills. It can be said that limited infrastructure is still the main obstacle which significantly influences the effectiveness of the use of information and communication technology in learning at SMAN 21 Makassar, apart from other technical obstacles.
Analisis Pengelolaan Keuangan Dana Desa di Desa Tangru Kecamatan Malua Kabupaten Enrekang Husni; Sahade; Azwar Anwar
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 7 (2025): Menulis - Juli
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i7.554

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan dana desa di Desa Tangru Kecamatan Malua Kabupaten Enrekang serta mengidentifikasi faktor-faktor penghambat dalam pengelolaannya. Pengelolaan keuangan desa menjadi instrumen penting dalam upaya mewujudkan tata kelola pemerintahan desa yang akuntabel, transparan, dan partisipatif. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara dan dokumentasi terhadap aparat desa dan dokumen APBDes tahun 2020. Hasil penelitian menunjukkan bahwa pengelolaan dana desa di Desa Tangru telah mengacu pada Permendagri Nomor 113 Tahun 2014 dan Permendagri Nomor 20 Tahun 2018, namun masih ditemukan beberapa hambatan, seperti keterlambatan transfer dana, ketidaksesuaian realisasi anggaran, serta keterlambatan dalam penutupan buku. Oleh karena itu, perlu peningkatan kapasitas sumber daya manusia serta penguatan pengawasan internal.
Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintah Menggunakan Value for Money pada Dinas Perhubungan Kabupaten Bulukumba Tenri Awaru, Andi; Sahade; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the performance accountability of the Bulukumba Regency Transportation Agency government agency based on Value for Money analysis that focuses on three main elements: economics, efficiency, and effectiveness. The research variable is the Government Agency Performance Accountability Report (LAKIP) as the dependent variable (Y) which is measured by the Value for Money concept as the independent variable (X). The Government Agency Performance Accountability Report data focuses on the Bulukumba Regency Transportation Agency for 2021-2023. The results show that the Bulukumba Regency Transportation Agency Government Agency Performance Accountability Report (LAKIP) for 2021-2023 has not fully met the Value for Money concept. This is because the performance only meets the efficiency and effectiveness aspects, while the economic aspect is still considered less economical. The budget realization rate which is always above 90% indicates that the budget allocation is not fully efficient, so the principle of saving in the use of inputs has not been optimally achieved.
Analysis of SAK EMKM-Based Financial Statements in Micro, Small And Medium Enterprises EM.ES Sidrap: English Fahira B, Dian; Sahade; Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): 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.v5i2.2568

Abstract

This study aims to determine the preparation of financial statements based on the EM.ES Sidrap Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Data collection techniques used are observation, interviews, and documentation. The data analysis technique used in this research is descriptive qualitative. As for the population and sample, the population in this study is related to the Preparation of SAK EMKM-Based Financial Statements for Micro, Small and Medium Enterprises EM.ES Sidrap, while the sample in this study is data related to the Preparation of SAK EMKM-Based Financial Statements for Micro-Small Enterprises and Intermediate EM.ES Sidrap in 2021-2022. The results of this study indicate that the financial reports prepared by EM.ES Sidrap are still not in accordance with EMKM's SAK. Recording is done, namely only recording cash disbursements and receipts. Then the information contained in the EM.ES sidrap financial reports is still done manually and simply. The obstacle faced by the owner in making financial reports is the owner's lack of understanding about the preparation of financial reports in accordance with accounting records and the owner thinks that making financial reports is complicated and difficult to understand.
Analysis of The Implementation of Revenue Cycle Accounting Information Systems in CV. Makassar Techniques: English Aprilia, Alifia; Sahade; Samsinar
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): 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.v5i2.2580

Abstract

This study aims to find out how the implementation of the income cycle accounting information system at CV Makassar Teknik, so that the variable that is the focus of this scientific work is Income Cycle Accounting Information. The population in this study is the application of accounting information systems in the income cycle, while the samples in this study are reports of accounting information systems in the income cycle and supporting document data used by CV. Macassar Engineering. in 2022. The data collection techniques used were interviews, observation and documentation. The data analysis technique used is descriptive qualitative. The results showed that the application of accounting information systems to the income cycle at CV. Makassar Technique is still implemented in a very simple form so that it can still result in threats to the revenue cycle such as losses due to the absence of a company's personal account, evidence of transactions that are not stored properly, and unclear job descriptions due to a shortage of manpower. CV. Makassar Engineering needs to make various efforts to minimize threats to the revenue cycle, especially in accounting information systems, such as by starting to procure company financial reports.