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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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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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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

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

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.
Analysis of The Government's Internal Control System on Fund Management in Swatani Village, Rilau Ale District, Bulukumba District Faidah, Rani Nurul; 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.v5i2.2625

Abstract

: This research aims to find out whether the Government Internal Control System meets the principles according to Government Regulation Number 60 of 2008 concerning the Government Internal Control System. Variables in this research are attributes or traits or values of people, objects, or activities that have certain variations determined by the researcher to be studied and conclusions drawn. The samples in this research are documents relating to the government's internal control system for managing funds in Swatani Village, Rilau Ale District, Bulukumba Regency. Documentation relating to internal control activities implemented in Swatani Village, Rilau Ale District, Bulukumba Regency. This research uses qualitative data analysis techniques with descriptive analysis methods. The results of the analysis carried out in Swatani Village, Rilau Ale District, Bulukumba Regency where in the implementation of PP No. 60 of 2008 there are still articles that have not been implemented, it is proven that there are still 4 articles out of 10 articles that have not been implemented optimally in Swatani Village, namely a review of the performance of government agencies concerned with article 18 paragraph 3 where the village government has not been optimal in tracing and evaluating the problems that arise during SPJ inspections, human resource development article 20 paragraphs 2a and 2b because the development of employees is lacking, resulting in the management of village funds not running effectively and efficient, and control over the information system article 21 paragraph 2a where managing village funds is carried out using the Siskeudes and Omspan applications for control which is not yet optimal, and Determination of reviews of performance indicators and measures article 35 2a and 2c where the village government looks at performance measures with timeliness, discipline , responsibility, seriousness and neatness. This shows that SPI in managing village funds is not optimal in accordance with SPIP principles.
Accountability Analysis of Village Financial Management in Sipaenre Village, Kindang District, Bulukumba District Nimra; Sahade; Idrus, Mukhammad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2659

Abstract

This research aims to determine the accountability of village financial management in Sipaenre Village, Kindang District, Bulukumba Regency. The variable in this research is the accountability of village financial management in Sipaenre Village. The population in this research is Village Officials, Village Financial Data and Documents from Sipaenre Village, Kindang District, Bulukumba Regency. The sample in this research is the Village Head. Village secretary. Village Treasurer, Community figure. Village Financial Data and Documents related to the problem studied. Data collection techniques use interviews and documentation. The data analysis technique uses qualitative descriptive analysis. The results of this research indicate that village financial management in Sipaenre Village, Kindang District, Bulukumba Regency is quite in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management.
Edukasi Pengelolaan Keuangan Dalam Meningkatkan Literasi Perencanaan Keuangan Keluarga Nelayan Desa Mattiro Uleng, Kabupaten Pangkep: Pengabdian Sahade; Bado, Basri; Pahrul; SH, Khairun Nisa; Adriansyah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3372

Abstract

This Community Service Activity (PKM) aims to provide intensive education on financial literacy and management, focusing on improving the financial planning of fishing families in Mattiro Uleng Village, Pangkep Regency. This activity was motivated by the fluctuating economic conditions of fishermen, which are influenced by the west wind weather and have an impact on their catch, resulting in uncertain income. Initial surveys show that most fisherwomen in Mattiro Uleng Village still have low levels of financial literacy, tend to be overwhelmed in managing cash flow, and behave consumptively when there is a surplus of income, making them vulnerable to debt and poverty. The PKM implementation method included four stages: problem identification through field surveys, material preparation, interactive training and mentoring implementation, and evaluation using pre-tests and post-tests on 30 participating fisherwomen. The training material focused on priority budgeting, simple cash flow recording, and the importance of emergency savings. The evaluation results showed an average increase in participants' knowledge scores of 45%, confirming that education and mentoring play a significant role in changing their understanding of financial planning. This increase in literacy is expected to become the foundation for financial stability and improved welfare for fishing families in coastal areas.
The AI-Dependent Learning Phenomenon Exploring Students’ Dependence on AI in Completing College Academic Task SH, Khaerun Nisa; Sahade; Mufaridho, Lailatul Maziyah Wildan
International Journal of Education, Vocational and Social Science Vol. 5 No. 01 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i01.2645

Abstract

This study investigates the emerging phenomenon of AI-dependent learning among university students, focusing on how reliance on generative artificial intelligence tools shapes their academic behaviors, learning motivation, and engagement with course tasks. The rapid advancement of AI applications, such as ChatGPT, has transformed students’ study habits, yet concerns arise regarding excessive reliance that may weaken independent cognitive processes. Using a qualitative descriptive method, this research involved 30 accounting students from State University of Makassar. Participants were selected through purposive sampling to ensure they had substantial exposure to AI-assisted academic work. The findings indicate that AI dependence is commonly driven by academic workload, tight deadlines, a desire for efficiency, and the perception that AI provides faster and higher-quality output. However, overreliance leads to diminished critical thinking, reduced confidence in completing tasks independently, and concerns related to academic integrity. This study highlights the urgent need for universities to establish AI literacy guidelines, promote responsible use, and design learning activities that balance technological assistance with genuine cognitive engagement.
Analisis Kinerja Keuangan Pada PT Pelayaran Tonasa Lines Alief Kirana Ramdhana, Muh; Sahade; Nurafiah
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 2 (2025): Budgeting: Jurnal Akuntansi Syariah, Desember 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/w2v37g94

Abstract

This study aims to (1) Analyze how the financial performance of PT Pelayaran Tonasa Lines in 2021-2023 is based on the industry average ratio standard. (2) Analyze how the financial performance of PT Pelayaran Tonasa Lines in 2021-2023 is based on the Decree of the Minister of BUMN No. KEP 100/MBU/2002. There are four variables in this study, namely the liquidity ratio, activity ratio, profitability ratio and solvency ratio. The population in this study is the financial report of PT Pelayaran Tonasa Lines and the sample is in the form of the balance sheet and profit and loss report of PT. Pelayaran Tonasa Lines for the period 2021-2023. The data collection technique used is documentation which includes secondary data. The data analysis technique used in this study is quantitative descriptive.The results of this study show that based on industry standards, the current ratio has increased from year to year, but has only been able to exceed the industry standard in 2023, which is 229%, indicating that the company is increasingly able to meet its short-term obligations. Likewise, equity to assets is able to exceed the industry standard, which is 39% in 2021 to 2023, indicating that the company relies more on equity than debt. However, the total asset turnover ratio (TATO) and Return on Equity (ROE) from 2021 to 2023 are still below the industry average, indicating that operational efficiency and profitability still need to be improved. Meanwhile, in terms of assessment based on the Decree of the Minister of SOEs, the company's assessment score has increased from 67.85% (category A) in 2021, to 83.92% (category AA) in 2022, and reached 89.28% (category AA) in 2023. This reflects an increase in the company's financial health which is quite good or healthy according to SOE standards.
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