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All Journal EDUKASI BJRA (Bongaya Journal of Research in Accounting) Neraca: Jurnal Pendidikan Ekonomi Jurnal Eduscience (JES) Accounting Global Journal Jurnal Sains Riset Jurnal Sosial Humaniora Sigli Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal BELAINDIKA (Pembelajaran dan Inovasi Pendidikan) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Quantitative Economics and Management Studies Panrannuangku Jurnal Pengabdian Masyarakat Juwara : Jurnal Wawasan dan Aksara Seminar Nasional Pengabdian Kepada Masyarakat JURNAL PARADIGMA: Journal of Sociology Research and Education Journal of Artificial Intelligence and Digital Business International Journal of Asian Business and Management (IJABM) Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akademik Pengabdian Masyarakat Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen International Journal of Technology and Education Research International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Jurnal Pemikiran dan Pengembangan Pembelajaran Jurnal Cendekia Ilmiah
Hasyim, Sitti Hajerah
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Azizah Azzah, St. Nur Al-Aina; Hasyim, Sitti Hajerah; Nuraisyiah, Nuraisyiah
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2376

Abstract

This research aims to analyze the factors that influence the disclosure of Corporate Social Responsibility (Empirical Study of Manufacturing Companies Listed on the IDX). The variables in this research consist of the independent variable (X), namely leverage, liquidity and company size and the dependent variable (Y), namely CSR disclosure. The population in this research is manufacturing companies in the cement subsector and paper sector listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling technique. Data collection was carried out using documentation techniques. This research uses descriptive analysis data, multiple linear regression and classical assumption tests. The results of this research show that the leverage and liquidity variables are not significant for CSR disclosure (Y), which means that H1 and H2 are rejected. Meanwhile, the company size variable (X) has a significant effect on CSR disclosure (Y), which means that H3 is accepted.
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PT. UNILEVER INDONESIA Firna, Lira; Hasyim, Sitti Hajerah; Azis, Hariany
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2379

Abstract

This research aims to find out what the liquidity ratio is. able to measure financial performance at PT. Unilever Indonesia. The type of research used in this research is a quantitative descriptive approach. The data processed are reports of financial position and profit and loss for the period 2019 to 2022 which were obtained from PT's annual report. Unilever Indonesia Tbk. The calculation technique used in this research is calculating the percentage of liquidity ratio. Meanwhile, the data analysis technique used in this research is calculating the current ratio, quick ratio and cash ratio. The results of calculations and data collection on PT's financial performance. Unilever Indonesia, which is listed on the Indonesia Stock Exchange, can be concluded that the company's financial condition is in an illiquid condition because it can be seen from the calculation of the average current ratio of 0.63 times, meaning that only 63 rupiah of current assets can cover 100 rupiah of current debt, the average ratio The cash ratio is 0.44 times, which means that only 44 rupiah of current assets can cover 100 rupiah of current debt without taking into account the stock value, and the average cash ratio is 0.05 (5%) meaning cash is not yet able to finance current debt.
How Does the Role of Social Support of Parents Affect Students' Learning Motivation? Hasyim, Sitti Hajerah; Nurjannah, Nurjannah
International Journal of Education, Vocational and Social Science Vol. 2 No. 03 (2023): August, International Journal of Education, vocational and Social Science (IJE
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v2i03.310

Abstract

This study aims to determine the role of parental social support in creating learning motivation for students of SMA Negeri 1 Pangkajene, Pangkep Regency. The variables in this study are parental social support (X) and learning motivation (Y). The population includes all students at SMA Negeri 1 Pangkep as many as 308 people with a sample of 46 students in this study. Data collection was carried out in the form of questionnaire statements. The data analysis used in this study is Simple Linear Regression Analysis and t-test to determine the effect of the two variables used. From the results of data analysis, it was concluded that parental social support had a positive and significant effect on the learning motivation of students at SMA Negeri 1 Pangkajene.
Pengaruh Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Rantau dengan Kontrol Diri Sebagai Variabel Intervening Subur, Hikmayani; Hasyim, Sitti Hajerah
Neraca: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2025): Neraca: Jurnal Pendidikan Ekonomi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/neraca.v10i2.10037

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana literasi keuangan memengaruhi perilaku pengelolaan keuangan pada mahasiswa rantau, dengan kontrol diri sebagai variabel intervening. Metode yang digunakan adalah kuantitatif deskriptif, dengan data diperoleh melalui penyebaran kuesioner dan dianalisis menggunakan metode PLS-SEM melalui bantuan software SmartPLS 4. Populasi dalam penelitian ini adalah 2.655 mahasiswa Fakultas Ekonomi Universitas Negeri Makassar dengan total sampel sebanyak 100 mahasiswa rantau yang ditentukan melalui teknik purposive sampling. Hasil penelitian mengungkapkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap kontrol diri, serta terhadap perilaku pengelolaan keuangan. Selain itu, kontrol diri juga terbukti berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan, serta berperan sebagai mediator dalam hubungan antara literasi keuangan dan perilaku pengelolaan keuangan. Hasil temuan ini menegaskan pentingnya peningkatan literasi keuangan dan kontrol diri guna mendorong perilaku pengelolaan keuangan yang sehat pada mahasiswa rantau.
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2022-2023 Akhyaar, Andi Bidari Chandra Wulan; Hasyim, Sitti Hajerah; Rijal, Abdul
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 1 (2025): REMITTANCE JUNI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no1.708

Abstract

This study aims to analyze the dividend policy’s effect on the value of manufacturing companies on the Indonesia Stock Exchange. The research variables involve Dividend Policy as the independent variable and Company Value as the dependent variable. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange, with a sample of 20 companies and 40 financial reports from 2022-2023. Data were collected from the official website of the Indonesia Stock Exchange, especially financial report data. Data analysis involves descriptive analysis, instrument testing, and hypothesis testing. The analysis results show that dividend policy, measured by the Dividend Payout Ratio (DPR), has a negative and significant effect on company value, indicated by a significance value of 0.007 <0.050. The results of the study show that the Dividend Payout Ratio variable partially has a negative and significant effect on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2022-2023.Penelitian ini bertujuan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan manufaktur di Bursa Efek Indonesia. Variabel penelitian melibatkan Kebijakan Dividen sebagai variabel bebas dan Nilai Perusahaan sebagai variabel terikat. Populasi penelitian mencakup seluruh perusahaan manufaktur terdaftar di Bursa Efek Indonesia, dengan sampel 20 perusahaan dan 40 laporan keuangan selama periode tahun 2022-2023. Data dikumpulkan dari situs web resmi Bursa Efek Indonesia, khususnya data laporan keuangan. Analisis data melibatkan analisis deskriptif, uji instrumen, dan uji hipotesis. Hasil analisis menunjukkan bahwa kebijakan dividen, diukur dengan Dividen Payout Ratio (DPR) menunjukkan pengaruh negatif dan signifikan terhadap nilai perusahaan, ditunjukkan oleh nilai signifikansi 0,007 < 0,050. Hasil penelitian bahwa variabel   Dividen Payout Ratio secara   parsial   berpengaruh   negatif   dan   signifikansi   terhadap   nilai   perusahaan   manufaktur   yang   terdaftar   pada   Bursa   Efek Indonesia tahun 2022-2023.
ANALISIS PERBANDINGAN METODE PENILAIAN PERSEDIAAN FIFO DAN AVERAGE TERHADAP LABA KOTOR PERUSAHAAN PT SALMART RETAILINDO INTERNASIONAL Aisyah, Nien Artezy; Hasyim, Sitti Hajerah; Idris, Hariany
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 1 (2025): REMITTANCE JUNI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no1.687

Abstract

This study aims to analyze the comparison of FIFO (First in, First Out) and Average inventory valuation methods on the profit of PT Salmart Retailindo Internasional. The study uses a comparative study method. Data collection uses techniques including observation and documentation, while data analysis uses qualitative descriptive analysis techniques. The study began by collecting data in the form of incoming stock, sales, and remaining stock of goods and other supporting evidence, and it was calculated using the FIFO and Average methods to conclude. The study results indicate that the FIFO method will optimize the profit obtained by the company compared to the application of the Average method. If the company uses the FIFO method, the profit obtained is IDR 51,242,553; if the company uses the Average method, the profit obtained is IDR 51,215,168.Penelitian ini bertujuan untuk menganalisis perbandingan metode penilaian persediaan FIFO (First in First Out) dan Average terhadap laba Perusahaan PT Salmart Retailindo Internasional. Penelitian menggunakan metode studi perbandingan (Comparative Study). Pengumpulan data yang digunakan menggunakan teknik antara lain observasi, dan dokumentasi, sedangkan analisis data menggunakan teknik analisis deskriptif kualitatif. Penelitian dimulai dengan mengumpulkan data yang berupa stok barang masuk, penjualan, dan sisa stok barang serta bukti pendukung lainnya, serta melakukan perhitungan dengan metode FIFO dan Average, untuk kemudian menarik kesimpulan. Hasil penelitian menunjukkan bahwa metode FIFO akan mengoptimalkan laba yang diperoleh Perusahaan dibandingkan dengan penerapan metode Average. Apabila perusahaan menggunakan metode FIFO maka laba yang diperoleh sebesar Rp51.242.553 sedangkan jika perusahaan menggunakan metode Average maka laba yang diperoleh sebesar Rp51.215.168.
Pengaruh Pengenalan Lapangan Persekolahan (PLP) Terhadap Kesiapan Mengajar Mahasiswa Pada Program Studi Pendidikan Akuntansi Universitas Negeri Makassar Sulastri Devi Lestari. S; Azis, Muhammad; Nuraisyiah, Nuraisyiah; Hasyim, Sitti Hajerah; Tikollah, Ridwan
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 5 No. 1 (2024): (JUNI 2024) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v5i1.8813

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana Pengantar Bidang Persekolahan (PLP) mempengaruhi kapasitas mahasiswa dalam mengajar di program studi akuntansi Universitas Negeri Makassar. Partisipan penelitian adalah seluruh mahasiswa yang terdaftar pada program studi pendidikan akuntansi FEB UNM. 53 mahasiswa dipilih sebagai sampel dengan menggunakan strategi purposive sampling berdasarkan kriteria sebagai berikut: Harus memenuhi dua syarat: (1) terdaftar pada program studi pendidikan akuntansi tahun 2019; dan (2) telah menyelesaikan kursus PLP. Teknik pengumpulan data meliputi penggunaan angket dan dokumentasi. Pengujian instrumen, pengujian hipotesis, dan analisis deskriptif persentase merupakan metode analisis data yang digunakan. Hasil analisis data menunjukkan bahwa nilai kesiapan mengajar siswa meningkat sebesar 0,539 setiap penambahan nilai PLP yang ditunjukkan dengan model persamaan Y = 49,922 + 0,539X. Analisis koefisien determinasi (r2) menghasilkan nilai r2 = 0,300 atau 30% yang menunjukkan bahwa PLP mempunyai dampak sebesar 30% terhadap persiapan siswa untuk mengajar, dan 70% sisanya dipengaruhi oleh faktor lain. Sebaliknya dengan nilai signifikansi 0,000<0,50, temuan uji t menunjukkan adanya hubungan yang signifikan antara variabel PLP dengan variabel kesiapan mengajar siswa. Kata Kunci: Pengenalan Lapangan Persekolahan (PLP), Kesiapan Mengajar.  
Innovation of Processed Lontar Fruit (Borassus flabellifer L) Products as a Community Empowerment Strategy in Gowa Regency: Inovasi Produk Olahan Buah Lontar (Borassus flabellifer L) sebagai Strategi Pemberdayaan Masyarakat Kabupaten Gowa Hamka L; Azis, Andi Asmawati; Hasyim, Sitti Hajerah; Ramly, Zakia Asrifah; Taslim, Andi Irga Satrawati
Panrannuangku Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Teknologi dan Rekayasa, Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/panrannuangku4232

Abstract

Desa Sokkolia di Kabupaten Gowa memiliki potensi besar dalam sektor pertanian, khususnya budidaya singkong. Namun, pemanfaatan singkong oleh masyarakat masih terbatas pada konsumsi langsung dan olahan sederhana yang kurang memiliki nilai ekonomi tinggi. Kegiatan ini bertujuan untuk mendorong diversifikasi pengolahan singkong menjadi berbagai produk bernilai jual tinggi guna meningkatkan perekonomian masyarakat desa. Melalui pendekatan pemberdayaan masyarakat, kegiatan ini mencakup pelatihan keterampilan pengolahan singkong menjadi produk seperti es krim tape singkong, cassava ball, colenak, serta olahan minuman probiotik. Selain itu, pelatihan juga dilengkapi dengan manajemen usaha sederhana dan strategi pemasaran produk. Diharapkan kegiatan ini dapat meningkatkan kapasitas masyarakat dalam menciptakan produk unggulan berbasis potensi lokal, membuka peluang usaha baru, serta mendorong pertumbuhan ekonomi yang berkelanjutan di Desa Sokkolia.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2019-2022 Musari, Ila; Azis, Muhammad; Hasyim, Sitti Hajerah
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 | DOI: 10.54951/sintama.v5i3.1142

Abstract

This study aims to analyze the influence of Good Corporate Governance (Board of Commissioners and audit committee) on financial performance in mining companies listed on the IDX. The research variables are: (1) Financial Performance as the dependent variable (Y) measured by Return on Assets (ROA) at the end of each period, (2) Good Corporate Governance (X). By using the purposive sampling technique, 8 companies were obtained that met the criteria. The data were then analyzed using Linear Regression test. The results of the study show that there is a positive relationship between the variable Good Corporate Governance (Board of Commissioners) with Financial Performance, but there is no positive relationship between the variable Good Corporate Governance (Audit Committee) with Financial Performance.
Entrepreneurship Education and Entrepreneurial Intention: The Moderating Roles of Financial and Entrepreneurial Literacy in Higher Education Hasyim, Sitti Hajerah; Isma, Andika; Dewantara, Hajar; Diarra, Salim
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4349

Abstract

This study investigates whether and how entrepreneurship education (EE) shapes university students’ entrepreneurial intention (EI) in Makassar, Indonesia, focusing on the roles of financial literacy (FL) and entrepreneurial literacy (EL). We conducted a cross-sectional survey of students who had taken entrepreneurship-related courses. Regression-based path analysis was used to estimate direct effects from EE to EI and to test capability-building links from EE to FL and EL. We examined both indirect (mediation) effects via FL and EL using bootstrapped estimates and the conditional (moderation) influence of FL and EL on the EE→EI relationship. EE exerts a positive and significant direct effect on EI (β = 0.276, p < .001). EE also predicts higher levels of FL and EL, and each literacy is positively associated with EI. Indirect-effect tests indicate partial mediation: EE increases EI in part because it builds FL and EL, which subsequently elevate intention. In addition, higher levels of FL and EL strengthen the EE→EI link, consistent with a conditional (moderation) role for these literacies. EE is most impactful when it is competence-rich. Embedding structured financial planning, market validation, and venture design practices into EE—paired with authentic assessments (e.g., pro formas, MVPs, incubator sprints)—should yield larger gains in EI than theory-only formats. By jointly modeling capability-building (mediation) and capability-amplifying (moderation) roles of FL and EL, this study clarifies how and when EE translates into stronger entrepreneurial intention in an emerging-market higher-education context.
Co-Authors Aisyah, Nien Artezy Akhyaar, Andi Bidari Chandra Wulan Akib, Ambarwati Andi Anggi Kemalasari Andi Asmawati Azis Andi Irga Satrawati Taslim Andi Naila Quin Azisah Aliasyahbana Andika Isma Anwar, Azwar Anwar, Samsinar Arif, Chaliza Alma Atika, Nurul Azis, Fajriani Azis, Hariany Azizah Azzah, St. Nur Al-Aina Azzahra, Fadhilah Dedi Harianto Diarra, Salim Dunakhir, Samirah Edhy, Ikram fatimah Fatimah Firna, Lira Hajar Dewantara Halim, Nur Hamka L Hariany Idris Hasisa Haruna Hasliana K, Devina Hawang, Sitti Hersanto, Nuraini Putri Utami Husain, Mutia Rizky Yunus Indrayani, Pande Ketut Inten Kemalasari, Andi Anggi M. Ridwan Tikollah M. Yusuf A. Ngampo Majiding, Nurul Chalisa Miftharuly Muhammad Azis Muhammad Basir Muhammad Jufri Muhammad Rakib Muhammad Yunus Mukhammad Idrus Musari, Ila Mustari Mustari muttaqinah, Andi Ratu nugiyanti, Tari Nur Arisah Nuraisyiah Nuraisyiah, Nuaisyiah Nuraisyiah, Nuraisyiah Nurjannah Nurjannah Nurjannah Nurjannah Nurjannah Palayukan, Silvia Paputungan, Sumarto Pratiwi, Andi Citra Ramadhani, Erwinda Ramly, Zakia Asrifah Rijal, Abdul Rusnawan, Muh Nurtasriq Sahade Samsinar Samsinar SRI UTAMI Sri Utami Subur, Hikmayani Sulastri Devi Lestari. S Sulfikaeni, Sulfikaeni Syachrian Syahid, Muh. Alief Syahir Fadli Syamsiar, Syamsiar Thania, Siti Tuasikal, Maryam Suriyani Safira Warka Syachbrani Yusriatia, Yusriatia