Article Per Year (5 Year)
p-Index From 2021 - 2026
3.644
P-Index
This Author published in this journals
All Journal BJRA (Bongaya Journal of Research in Accounting) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi AKTIVA Golden Ratio of Data in Summary Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Phinisi Applied Accounting Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Journal of Accounting, Economics, and Business Education Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Rijal, Abdul
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Analisis Penetapan Harga Jual Berdasarkan Metode Cost Plus Pricing (Studi Kasus pada Rumah Makan Raja Muda Kabupaten Pangkajene dan Kepulauan) Rizqikah, Nabilah Nur; Rijal, Abdul; Idris, Hariany
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1754

Abstract

This study aims to analyze the determination of selling prices based on the cost plus pricing method at Raja Muda Restaurant, Pangkajene Regency and Islands. Each restaurant sets very different prices and the way they set those prices also varies. Cost plus pricing is one of the methods used to determine the selling price. The type of research used in this study is a type of qualitative research. The sample of this study is the expenditure record of the Raja Muda Restaurant in October 2023 in Pangkajene and Islands Regency. Data collection was carried out using documentation and interview techniques. Data analysis was carried out by descriptive analysis. The results of this study show that in determining the selling price according to the cost plus pricing method by adding the total cost and mark up by 30.11% and the calculation results are greater than the method applied by restaurant owners with a difference of Rp 253
Determination of the Cost of Goods Production Based on the Full Costing Method in the Soppeng Typical Souvenir Culinary Business Anugrah, Muhammad; Rijal, Abdul; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

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

Abstract

This research aims to: determine and analyze the Determination of Cost of Goods Production Based on the Full Costing Method (Case Study of Tape An-nur Micro, Small and Medium Enterprises in Soppeng Regency). The sample used in this research is data and information on daily costs during January 2024 at Tape An-nur Micro, Small and Medium Enterprises. Based on the results of the research: (1) The cost of production that has been carried out by researchers shows that the cost of production for the UMKM Tape An-nur product is IDR 16,914 for the Tape product, IDR 36,214 for the peeled peanut product, IDR 17,414 for the Bolu Cukke product , IDR 15,814 for Jipang products, and IDR 16,854 for Cumin Crackers products. Meanwhile, the selling price set by the company is IDR 25,000 for Tape and Bolu Cukke, IDR 20,000 for Jipang and Cumin Crackers, IDR 50,000 for Peeled Nuts. (2) Looking at the comparison between the cost of production and the selling price of the product, the business owner makes a profit of IDR 8,086 on Tape products, IDR 13,786 on Peeled Peanut products, IDR 5,586 on Bolu Cukke products, IDR 4,168 on Jipang products, and Rp. 3,146 on cumin crackers products.Penelitian ini bertujuan untuk: mengetahui dan menganalisis Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing (Studi Kasus pada Usaha Mikro Kecil dan Menengah Tape An-nur di Kabupaten Soppeng). Sampel yang digunakan dalam penelitian ini adalah data dan informasi biaya perhari selama bulan Januari 2024 pada Usaha Mikro Kecil dan Menengah Tape An-nur. Berdasarkan hasil penelitian bahwa: (1) Harga Pokok Produksi yang telah dilakukan peneliti menunjukan bahwa harga pokok produksi pada produk UMKM Tape An-nur Sebesar Rp16.914 pada produk Tape, Rp36.214 pada produk Kacang kupas, Rp17.414 pada Produk Bolu cukke, Rp15.814 pada produk Jipang, dan Rp16.854 pada produk Kerupuk jintan Sedangkan harga jual yang ditetapkan oleh perusahaan sebesar Rp25.000 untuk Tape dan Bolu cukke, Rp20.000 untuk Jipang dan Kerupuk jintan, Rp50.000 untuk Kacang kupas. (2) Melihat perbandingan antara harga pokok produksi dengan harga jual produk membuat pemilik usaha memperoleh laba sebesar Rp8.086 pada produk Tape, Rp13.786 pada produk Kacang kupas, Rp5.586 pada produk Bolu cukke, Rp4.168 pada produk Jipang, dan Rp3.146 pada produk Kerupuk jintan. 
Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan pada Sektor Properti yang Tercatat di Bursa Efek Indonesia Purnamasari, Danti; Rijal, Abdul; Hamzah, Hajrah
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 2 (2023): Agustus
Publisher : Universitas Negeri Makassar

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

Abstract

Penelitian ini bertujuan untuk mengetahui Profitabilitas dan Leverage terhadap Nilai Perusahaan pada perusahaan properti yang tercatat di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan metode deskriptif kuantitatif. Variabel penelitian ini ialah profitabilitas dan leverage yang diukur dengan menggunakan Earning per Share (EPS) dan Debt to Equity Ratio (DER) sebagai variabel independen. serta reaksi pasar yang pada penelitian ini ialah nilai perusahaan sebagai variabel dependen. Populasi dalam penelitian ini adalah perusahaan properti yang terdaftar di BEI sedangkan sampel yang digunakan adalah 13 perusahaan yang diambil dengan teknik purposive sampling. Pengumpulan data dilakukan dengan dokumentasi, serta analisis data menggunakan analisis regresi linear berganda, uji T, uji F, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara Earning per Share (EPS) dan Debt to Equity Ratio (DER) terhadap Nilai Perusahaan dilihat dari nilai Fhitung (22,313) > Ftabel (3,14) sehingga hipotesis diterima dengan signifikansi 0,000 < 0,05 dengan koefisien determinansi sebesar 41,9%.
Penerapan Environmental Accounting pada Rumah Sakit Sebagai Tanggung Jawab Sosial Kepada Masyarakat Wahab, Muhammad Salehuddin; Rijal, Abdul; Dunakhir, Samirah
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 2 (2023): Agustus
Publisher : Universitas Negeri Makassar

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

Abstract

Environmental accounting treatment includes the process of identifying, acknowledging, measuring, presenting and disclosing information on the calculation of waste management costs in hospitals. This study aims to determine the effectiveness of the application of environmental accounting and waste management processes at Labuang Baji Hospital Makassar. This study uses qualitative research methods with primary data sources by taking data directly at the Labuang Baji Hospital Makassar. The data obtained came from the hospital's financial statements. The findings are based on the hospital's financial statements, indicating that the hospital has implemented the accrual basis method in recording its financial statements. Therefore, the hospital has implemented environmental accounting in reporting the recording of financial statements.Perlakuan akuntansi lingkungan meliputi proses mengidentifikasi, mengakui, mengukur, menyajikan dan mengungkapkan informasi perhitungan biaya pengelolaan limbah di rumah sakit. Penelitian ini bertujuan untuk mengetahui efektivitas penerapan proses akuntansi lingkungan dan pengelolaan limbah di RSUD Labuang Baji Makassar. Penelitian ini menggunakan metode penelitian kualitatif dengan sumber data primer dengan mengambil data secara langsung di RSUD Labuang Baji Makassar. Data yang diperoleh berasal dari laporan keuangan rumah sakit. Temuan tersebut berdasarkan laporan keuangan rumah sakit yang menunjukkan bahwa rumah sakit tersebut telah menerapkan metode accrual basis dalam pencatatan laporan keuangannya. Oleh karena itu, pihak rumah sakit telah menerapkan akuntansi lingkungan dalam pelaporan pencatatan laporan keuangan.
Analisis Pemanfaatan Aplikasi E-Commerce Dalam Meningkatkan Penjualan Pada UMKM Sektor Kuliner di Kota Makassar Ika Putri, Hindong; Rijal, Abdul; Afiah, Nur
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.v2i3.106

Abstract

This research aims to analyze the use of e-commerce applications in increasing sales in MSMEs in the Culinary Sector in Makassar City. The variables of this research are utilization of e-commerce applications as the independent variable (X) and sales as the dependent variable (Y) which is measured by sales growth. The population of this research is sales reports for MSMEs in the Culinary Sector in Makassar City, while the sample is sales reports for 2019-2023 for MSMEs in the Culinary Sector in Makassar City which were taken using the purpose sampling technique. Data collection was carried out using documentation and interviews. Data analysis was carried out using descriptive quantitatif methods. The results of this research show that e-commerce applications can increase sales in the Culinary Sector MSMEs in Makassar City if they are utilized optimally by providing promotions for consumers.
Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Sub Sektor Pertambangan Logam dan Mineral Lainnya yang Terdaftar di Bursa Efek Indonesia Yasin, St. Fatima; Idris, Hariany; Rijal, Abdul
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 3 No. 1 (2025): 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.v3i1.198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility terhadap Profitabilitas Perusahaan Sub Sektor Pertambangan Logam dan Mineral Lainnya yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022, menggunakan data pada situs resmi BEI (www.idx.co.id) dan situs resmi Perusahaan Sub Sektor Pertambangan Logam dan Mineral Lainnya. Teknik analisisnya menggunakan regresi linear sederhana dengan uji hipotesis, yaitu uji T. Hasil penelitian menunjukkan bahwa variabel Corporate Social Responsibility (CSR) memberi pengaruh terhadap profitabalitas Perusahaan Sub Sektor Pertambangan Logam dan Mineral. Artinya semakin tinggi Corporate Social Responsibility (CSR) maka berpengaruh terhadap peningkatan profitabalitas perusahaan. Aktivitas CSR perusahaan dapat meningkatkan kepercayaan masyarakat terhadap produk Perusahaan sehingga reputasi Perusahaan juga meningkat.
PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Asfira, Asfira; Rijal, Abdul; Hamzah, Hajrah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.450

Abstract

This research aims to analyze to analyze the influence of taxpayer awareness and tax knowledge towards Taxpayer Compliance in Paying Land and Building Taxes in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this research is land and building tax payers in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this study was 2698 Taxpayers. while the sample was 97 taxpayers taken using a non-probability sampling technique using a purposive sampling method. Data collection was carried out using questionnaires. The data analysis used is instrument testing, classical assumption testing, and hypothesis testing using SPSS v. 25 for windows. The results of this research show that Taxpayer Awareness and Tax Knowledge  influence taxpayer compliance in paying Land and Building Tax in East Tonrokassi Village, Tamalatea District, Jeneponto Regency
PENGARUH SOSIALISASI PAJAK DAN KUALITAS PELAYANAN PAJAK PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Amalia, Sri Wahyu; Rijal, Abdul; Hamzah, Hajrah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.451

Abstract

This research aims to analyze the influence of tax socialization and tax service quality in paying Land and Building Tax in Bonto Salama Village, West Sinjai District, Sinjai Regency. The population in this study was land and building tax payers in Bonto Salama Village, West Sinjai District, Sinjai Regency, consisting of 3,269 taxpayers, while the sample was 100 taxpayers taken using the purposive sampling method, the number of which was determined using the Slovin formula. Data collection was carried out using a questionnaire in the form of a questionnaire. The data analysis used is descriptive statistical analysis, instrument testing, classical assumption testing, and hypothesis testing using SPSS v. 25 for windows. The results of this research show that Tax Socialization and Tax Service Quality influence Taxpayer Compliance in paying Land and Building Tax in Bonto Salama Village, West Sinjai District, Sinjai Regency
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PADA USAHA MIKRO GOLLA KAMBU TEPPO MAMA RINA Yusuf, Muh. Silmi Kaffa; Rijal, Abdul; Idris, Hariany
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.561

Abstract

This research aims to analyze the determination  of cost of production using the full costing method as the basis for setting selling prices at the micro business Golla Kambu Teppo Mama Rina. The focus of this research is on the cost of production using the full costing method and the selling price. Data collection techniques were conducted using triangulation techniques, namely observation, interviews, and documentation. Data analysis was carried out using qualitative descriptive analysis. The results of this study indicate that the calculation of the cost of production based on the full costing method results in higher costs compared to the calculation by Golla Kambu Teppo Mama Rina. The cost of production obtained according to Golla Kambu's business is IDR 29.778 per package, while that obtained by the researcher is IDR 30.407 per package. The selling price determined by Golla Kambu Teppo Mama Rina is IDR 32,000 per package, whereas that obtained by the researcher is IDR 36.487 per package. This difference occurs because Golla Kambu Teppo Mama Rina does not account for all costs (factory overhead costs) incurred in the production process in detail
Keaktifan Siswa pada Organisasi Siswa Intra Sekolah Terhadap Prestasi Belajar Siswa di SMA Negeri 3 Bulukumba Ira wahyuni; Rijal, Abdul; Samsinar
Journal of Accounting, Economics, and Business Education VOL 1, NO 1 (2023): JAEBE, MEI 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i1.44

Abstract

This research aimed to determine the effect of student activity in intra-school student organizations on student achievement at SMA Negeri 3 Bulukumba ini the 2021/2022 academic year. The variables in this study are (1) student activity in intra-school student organizations as the independent variable (X), and (2) learning achievement as the dependent variable (Y). The population in this study are all students of the MPK/OSIS management at SMA Negeri 3 Bulukumba, totaling 36 students. The sampling technique used was the saturated sample technique, all members of the population were used as samples, namely 36 students. Data collection techniques used are questionnaires and documentation. The data analysis technique used is instrument test, classical assumption test, and hypothesis testing. The instrument test consists of a validity test and a reliability test. Classical assumption test consists of normality test, heteroscedasticity test, and linearity test. The hypothesis test consists of simple linear regression, t-test, and coefficient of determination (r²). Based on the results of descriptive analysis, student activity in intra-school student organizations is in the very good category and learning achievement is in the good category. From the results of simple linear regression analysis, the equation Y = 50.014 + 0.541 X, which means that for every 1 additional student activity value in intra-school student organizations, the learning achievement value has increased by 0.541 units. Meanwhile, from the t-test results obtained a significant value of 0.000 <0.05 percent, which means that student activity in intra-school student organizations has a positive and significant effect on student achievement, thus the hypothesis is accepted. Meanwhile, from the analysis of the coefficient of determination (r²) the value of r² = 0.770 or 77 percent means that student activity in intra-school student organizations has an influence on student achievement by 77 percent while the remaining 23 percent is influenced by other factors.
Co-Authors Akhyaar, Andi Bidari Chandra Wulan Amalia, Sri Wahyu Anwar, Samsinar Asfira, Asfira Azis, Fajriani Dunakhir, Samirah Fitriani Fitriani Hamzah, Hajrah Hariany Idris Hasyim, Sitti Hajerah Idris, Fardini Ika Putri, Hindong Ira Wahyuni Lika, Agnes Desna M. Ridwan Tikollah Maghfirah, Nurul Safitri Muchtar, Nur Fadilah Muhammad Anugrah, Muhammad Muhammad Azis Nur Afiah, Nur Nur Azlina Nuraisyiah, Nuraisyiah Nurlaika, Fikra Palayukan, Silvia Pirsya, Pirsya Purnamasari, Danti Rizqikah, Nabilah Nur S, Masnawaty safira, Saskia Sahade Sahade, S. Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputra, Iswan Jaya Sri Wahyuni Syachrian Syahid, Muh. Alief Tuasikal, Maryam Suriyani Safira Wahab, M. Salehuddin Wahab, Muhammad Salehuddin Warka Syachbrani Yasin, St. Fatima Yusuf, Muh. Silmi Kaffa