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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 MALLOMO: Journal of Community Service 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 Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Jurnal Pemikiran dan Pengembangan Pembelajaran Jurnal Cendekia Ilmiah Jurnal Sipakatau Fundamental and Applied Management Journal
Hasyim, Sitti Hajerah
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Analisis Faktor yang Mempengaruhi Minat Belajar Siswa Kelas XI Akuntansi SMK Negeri 1 Makassar Yusriatia, Yusriatia; Hasyim, Sitti Hajerah; Azis, Fajriani
Juwara: Jurnal Wawasan dan Aksara Vol. 4 No. 2 (2024)
Publisher : Yayasan Pendidikan dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/juwara.v4i2.157

Abstract

This study aims to analyze the factors influencing students' interest in learning in Class XI of the Accounting Expertise Program at SMK Negeri 1 Makassar. The study population consists of 144 students, with a sample of 60 students selected using the Proportionate Stratified Random Sampling technique. Data were collected through questionnaires and analyzed using factor analysis with SPSS version 25.0.The research results indicate that the first factor, with an eigenvalue of 4.878, consists of the variables health and fitness conditions, intelligence, student interest, school, and study time. The second factor, with a value of 1.701, includes attitude, family, subject matter, and home conditions. The third factor, with a value of 1.569, comprises student talents, classmates, building, and location, while the fourth factor, with a value of 1.267, includes motivation and society.The most important factor influencing students' interest in learning is student interest, with a value of 0.880. This shows that students' special attention to subjects serves as a strong incentive for active involvement in the learning process.
PKM Pelatihan Model Pembelajaran Berbasis Masalah pada SMK Negeri 3 Jeneponto Nuraisyiah, Nuraisyiah; Hasyim, Sitti Hajerah; Azis, Muhammad; Utami, Sri; Harianto, Dedi
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 4
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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

Abstract

Abstrak – Mitra dalam Program Kemitraan Masyarakat (PKM) ini adalah SMK Negeri 3 Jeneponto. Permasalahan utama yang dihadapi mitra antara lain: (1) keterbatasan pemahaman guru mengenai konsep pembelajaran berbasis masalah (Problem Based Learning), dan (2) kurangnya penguasaan langkah-langkah penerapan model tersebut dalam proses belajar mengajar. Untuk mengatasi hal tersebut, kegiatan pengabdian dilaksanakan melalui metode ceramah, diskusi tanya jawab, simulasi, serta praktik langsung. Hasil kegiatan menunjukkan bahwa: (1) mitra memperoleh pengetahuan yang lebih baik tentang konsep pembelajaran berbasis masalah, dan (2) mitra mampu memahami tahapan-tahapan penerapan model pembelajaran berbasis masalah dalam kegiatan pembelajaran di kelas.Kata kunci: model pembejaran berbasis masalah
Analisis Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Pada PT Baruga Asrinusa Development Di Makassar Hasliana K, Devina; Hasyim, Sitti Hajerah; Anwar, Azwar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.10753

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi yang dilakukan oleh PT Baruga Asrinusa Development Makassar terhadap kinerja karyawan. Adapun variabel dalam penelitian yaitu sistem informasi akuntansi sebagai variabel bebas (X) yang diukur dengan kualitas informasi, kualitas sistem, kualitas pelayanan, kepuasan sistem, kepuasan pengguna, keuntungan atau manfaat bersih, dan kinerja karyawan sebagai variabel terikat (Y) yang diukur dengan produktifitas, kualitas, ketepatan waktu, cycle time, pemanfaatan sumber dayaPopulasi dalam penelitian ini adalah karyawan PT Baruga Asrinusa Development Makassar yang berjumlah 108 orang dan sampel dalam penelitian ini berjumlah 52 orang. Teknik pengumpulan data yang digunakan dalam penelitian adalah kuesioner dan dokumentasi. Dalam penelitian ini data dianalisis menggunakan deskriptif kuantitatif dengan uji hipotesis, analisis regresi linear sederhana, korelasi pearson product moment, koefisien determinasi (R²), dan uji t. Hasil pengujian hipotesis dalam penelitian ini diketahui bahwa variabel sistem informasi akuntansi berpengaruh secara signifikan terhadap variabel kinerja karyawan. Koefisien regresi untuk variabel sistem informasi akuntansi sebesar 35,026 yang berarti jika sistem informasi akuntansi nilainya nol, maka kinerja karyawan sebesar 35,026 satuan. Nilai koefisien regresi bernilai positif sebesar 0,226 yang berarti bahwa variabel sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan.
The Effect of Service Quality, Promotion, and Customer Satisfaction on Wizzmie Purchase Decisions in Makassar City Hasyim, Sitti Hajerah; Sri Utami
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2562

Abstract

This study aims to analyze the influence of service quality, promotion, and customer satisfaction on purchasing decisions of Wizzmie consumers in Makassar City. Using a quantitative approach, data were collected through questionnaires from 100 respondents who had made purchases in the last three months. The analysis was conducted using the Structural Equation Modeling (SEM) method to determine the direct and indirect effects between variables. The results showed that service quality and promotion had a significant effect on customer satisfaction, which in turn influenced purchasing decisions. In addition, the three independent variables—service quality, promotion, and customer satisfaction—had a positive and significant effect on purchasing decisions. Customer satisfaction was the most dominant variable in influencing purchasing decisions. These findings provide strategic implications for Wizzmie managers in improving service quality and promotion effectiveness to encourage consumer loyalty and purchasing decisions.
Pengaruh Kepribadian dan Ekspektasi Karir Terhadap Minat Siswa Akuntansi SMK Negeri 7 Makassar Memilih Jurusan Akuntansi Hersanto, Nuraini Putri Utami; Tikollah, Ridwan; Hasyim, Sitti Hajerah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.5100

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepribadian dan ekspektasi karir secara simultan maupun parsial terhadap minat siswa memilih jurusan akuntansi pada Program Keahlian Akuntansi dan Keuangan Lembaga di SMK Negeri 7 Makassar. Penelitian menggunakan pendekatan kuantitatif dengan desain penilitian deskriptif. Populasi dalam penelitian ini adalah seluruh siswa kelas X dan XI jurusan Akuntansi yang berjumlah 212 siswa, sedangkan pengambilan sampel dilakukan dengan teknik simple random sampling menggunakan rumus Slovin, sehingga diperoleh sampel sebanyak 139 siswa. Data dikumpulkan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan statistik deskriptif, uji instrumen, uji asumsi klasik, serta uji hipotesis melalui analisis regresi linear berganda. Hasil analisis menunjukkan bahwa: (1) kepribadian dan ekspektasi karir secara parsial berpengaruh positif dan signifikan terhadap minat memilih jurusan akuntansi, yang ditunjukkan oleh hasil uji t dengan nilai sig kepribadian 0,00 < 0,05 dan sig ekspektasi karir 0,00 < 0,05; (2) kepribadian dan ekspektasi karir secara simultan berpengaruh positif dan signifikan terhadap minat memilih jurusan akuntansi, yang ditunjukkan oleh hasil uji F dengan nilai sig 0,000 < 0,05; dan (3) hasil analisis menunjukkan bahwa ekspektasi karir merupakan variabel yang memiliki pengaruh paling dominan terhadap minat siswa memilih jurusan akuntansi dengan nilai koefisien determinasi parsial (r²) sebesar 62,5%.
Pengaruh Etika Profesi Dan Kecerdasan Emosional Terhadap Kualitas Laporan Audit Pada Kantor Akuntan Publik Miftharuly; Hasyim, Sitti Hajerah; Anwar, Azwar
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.12716

Abstract

Penelitian ini bertujuan: (1) untuk menganalisis pengaruh etika profesi terhadap kualitas laporan audit, (2) untuk menganalisis pengaruh kecerdasan emosional terhadap kualitas laporan audit, dan (3) untuk menganalisis pengaruh simultan etika profesi dan kecerdasan emosional terhadap kualitas laporan audit. Variabel dalam penelitian ini adalah: Kualitas Laporan Audit (Y) sebagai variabel dependen. Etika Profesi (X1), dan Kecerdasan Emosional (X2) sebagai variabel independen. Populasi dalam penelitian ini adalah auditor di Kantor Akuntan Publik yang ada di Kota Makassar. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling. Teknik pengumpulan data berupa kuesioner. Analisis data yang digunakan adalah berupa uji instrumen penelitian dan uji regresi linier berganda, dengan menggunakan bantuan SPSS 29 for windows. Hasil penelitian ini menunjukkan bahwa etika profesi berpengaruh signifikan positif terhadap kualitas laporan audit, sehingga hipotesis pertama (H1) diterima. Kecerdasan emosional berpengaruh signifikan positif terhadap kualitas laporan audit, sehingga hipotesis kedua (H2) diterima. Secara simultan, etika profesi dan kecerdasan emosional berpengaruh signifikan positif terhadap kualitas laporan audit, sehingga hipotesis ketiga (H3) diterima.
Building a Resilient Village Based on Entrepreneurship and Digital Literacy Through Strengthening Entrepreneurial Mindset Isma, Andika; Rakib, Muhammad; Dewantara, Hajar; Kemalasari, Andi Anggi; Alisyahbana, Andi Naila Quin Azisah; Hasyim, Sitti Hajerah; Jufri, Muhammad
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 1 No. 5 (2024): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i5.2428

Abstract

Strengthening the economic potential of rural areas is one of the government's village empowerment programs. However, it is known that there are still problems related to the low competitiveness of rural areas, both in terms of human resources and the ability to produce commodities with added value. The Sokkolia Village Government, young people, and community leaders play a crucial role in boosting the resilience of rural communities. The tripartite cooperation model of Bumdes, Industry, and Campus is expected to address these two problems. The Campus can help in conducting research on potential and formulating innovative designs, while Industry can assist in terms of technology and market access. This training aims to help equip the Sokkolia Village community with entrepreneurial literacy and digital literacy to optimize the potential of the village and local economic growth. Empowering the community through entrepreneurship and digital literacy is expected to create an ecosystem that supports local economic growth and contributes positively to sustainable development at the village level. The training that has been conducted shows high levels of participation and motivation among partners. Based on the results of the training, partners' understanding of entrepreneurship and digital literacy has increased. This is expected to make Sokkolia Village partners adaptable and able to utilize digital technology to improve their overall well-being.
Digital-Based Edupreneurship among Senior High School Students Rakib, Muhammad; Halim, Nur; Isma, Andika; Dewantara, Hajar; Jufri, Muhammad; Hasyim, Sitti Hajerah
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 3 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i3.2513

Abstract

The problems experienced by partners are as follows: (1) Students do not have good knowledge of the basic concepts of digital marketing, (2) Students do not have the knowledge and technical skills to identify digital-based marketing elements well, (3) Students do not yet have the knowledge and skills to create attractive copywriting, and (4) Students do not yet have the knowledge and skills to use Google My Business in promoting/advertising products. This community service program will be implemented from February 2024 to October 2024, starting from the preparation stage, namely observing and collaborating with partners, preparing PKM proposals, implementing training, monitoring and evaluation, and reporting. The number of training participants includes student representatives or student organization administrators at SMA Negeri 11 Sidenreng Rappang. The methods used are lectures, discussions, questions and answers, practice and mentoring. Procedures for carrying out activities are pre-test and post-test, presentation of material, practice and mentoring. To measure the level of success of this activity program, it is carried out by measuring; (1) the level of Partner participation, (2) the level of activity of the training participants, and (2) the level of knowledge and skills of the training participants. The data analysis technique uses descriptive statistical analysis. The results of the service implementation are (1) Students have good knowledge of the basic concepts of digital marketing, (2) Students have knowledge and technical skills to identify digital-based marketing elements well, (3) Students have knowledge and skills in making copywriting. interesting, and (4) Students have the knowledge and skills to use Google My Business in promoting/advertising products.
Gold Price Dynamics and Earnings Performance in a Non-Bank Gold-Backed Finance Firm Hasyim, Sitti Hajerah; Azis, Fajriani; Diarra, Salim
Fundamental and Applied Management Journal Vol. 3 No. 1 (2025): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v3i1.464

Abstract

This study examines whether benchmark gold prices affect profit achievement in a state-owned pawn and gold-financing company. Using branch-level financial statements for 2020–2024, we estimate a single-factor ordinary least squares model to test the association between gold price movements and profitability. The results show a positive and statistically significant relationship, indicating that higher gold prices are associated with improved profits—consistent with collateral value uplift, trading spreads, and product demand dynamics in gold-backed lending. Managerially, the findings suggest the need for agile pricing policies, transparent customer communication on gold price pass-through, and strengthened risk management to handle volatility. The study contributes firm-level evidence on price–profit linkages in gold-backed retail finance. Limitations include a single-firm, single-factor design; future research should incorporate cost structures, fee income, macroeconomic controls, and asymmetric/lagged effects to better map the transmission from commodity prices to financial performance.
Co-Authors Aisyah, Nien Artezy Akhyaar, Andi Bidari Chandra Wulan Akib, Ambarwati Alisyahbana, Andi Naila Quin Azisah Amaliah, Mufidah Andi Anggi Kemalasari Andi Asmawati Azis 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 Kamaruddin, Citra Ayni Kemalasari, Andi Anggi M. Ridwan Tikollah M. Yusuf A. Ngampo Majiding, Nurul Chalisa Miftharuly Muhammad Azis Muhammad Basir Muhammad Hasan Muhammad Jufri Muhammad Rakib Muhammad Yunus Mukhammad Idrus Musari, Ila Mustari Mustari muttaqinah, Andi Ratu Ningsih, Nur Rubiati 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 Rosnaeni Rusnawan, Muh Nurtasriq Sahade Sahade Samsinar Samsinar SRI UTAMI Sri Utami Subur, Hikmayani Sulastri Devi Lestari. S Sulfikaeni, Sulfikaeni Syachrian Syahid, Muh. Alief Syahir Fadli Syamsiar, Syamsiar Taslim, Andi Irga Satrawati Thania, Siti Tuasikal, Maryam Suriyani Safira Warka Syachbrani Yusriatia, Yusriatia