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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
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM PADA CV. MALABO ARSITEK MAKASSAR Saputra, Iswan Jaya; Rijal, Abdul; S, Masnawaty
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2280

Abstract

This research aims to analyze the implementation of SAK EMKM in the preparation of financial statements for UMKM at CV. Malabo Arsitek Makassar. The data collection method used is triangulation, which is a combination of interviews, observations, and documentation. The types and sources of data used are primary and secondary, while the analysis method follows the approach proposed by Miles and Huberman. Based on the research findings, it can be concluded that the application of SAK EMKM in the preparation of financial statements by CV. Malabo Arsitek does not adhere to the appropriate SAK EMKM standards. This is attributed to the inadequacy of human resources responsible for managing the financial reports of CV. Malabo Arsitek. Additionally, the incorrect format of the financial statements has led to incomplete financial reporting. Therefore, the author recommends that CV. Malabo Arsitek improve the quality of its human resources, especially those involved in financial report management, by studying and understanding SAK EMKM. Furthermore, they should promptly adopt a financial statement format that complies with the applicable standards.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Palayukan, Silvia; Rijal, Abdul; Hasyim, Sitti Hajerah
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2278

Abstract

This study aims to determine the effect of Profitability on Firm Value in the Food and Beverage Sector on the Indonesia Stock Exchange. The variables in this study are Profitability as the independent variable, and Firm Value as the dependent variable. The population in this study are companies in the Food and Beverage Sector on the Indonesia Stock Exchange from 2019 to 2021 with a total of 26 companies. Sampling was carried out using a purposive sampling technique, namely a sampling technique with certain considerations and criteria with a sample of 16 companies. The data collection technique used is documentation. Data analysis techniques using descriptive statistical analysis, simple linear regression, t test, and the coefficient of determination. Based on the results of the study that Profitability has a significant effect on Firm Value in the Food and Beverage Sector on the Indonesia Stock Exchange. Based on the results of the study that: (1) the results of the descriptive analysis show that profitability (ROA) has a maximum value of 0.74, a minimum value of 0.2, an average value of 0.2888, and a standard deviation value of 18,143, besides that the company value (PBV) has a maximum value of 57.35, a minimum value of 1.71, an average value of 11.3519 and a standard deviation value of 13.40152. (2) the results of simple linear regression analysis obtained the equation Y = 4.164 + 53.735X, (3) the results of the t-test obtained the results of a sig value of 0.001 0.05, which means the variable Profitability on Firm Value in the Food and Beverage Sector on the Indonesia Stock Exchange, (4) the coefficient of determination is 0.529 or 52.9 percent. This means that profitability has an influence on firm value of 52.9 percent while the remaining 47.1 percent is influenced by other factors.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI DESA TOLALA KECAMATAN TOLALA KABUPATEN KOLAKA UTARA Pirsya, Pirsya; Rijal, Abdul; Afiah, Nur
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.516

Abstract

This research analyzes the accountability and transparency of village fund management in Tolala Village, Tolala District, North Kolaka Regency. The research variables are Accountability and Transparency in Village Fund Management, covering the stages of planning, implementation, administration, reporting, and accountability based on the Minister of Home Affairs Regulation Number 20 of 2018 concerning village fund management. The data analysis method in this study is descriptive qualitative. Data collection was conducted using documentation and interview techniques involving five respondents involved in village financial management, namely the Village Head, Village Secretary, Village Treasurer, Village Consultative Body (BPD), and the Community. The research results indicate that the accountability of village fund management in Tolala Village is quite good as it aligns with the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Fund Management, covering the stages of Planning, Implementation, Administration, and Accountability. However, the reporting stage is still not by the regulations. The principle of transparency in managing village funds in Tolala Village is already quite good by the Minister of Home Affairs Regulation.Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan dana desa pada Desa Tolala Kecamatan Tolala Kabupaten Kolaka Utara. Variabel penelitian adalah Akuntabilitas dan Transparansi Pengelolaan Dana Desa, dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang pengelolaan dana desa. Metode analisis data dalam penelitian ini adalah deskriptif kualitatitif. Pengumpulan data menggunakan teknik Dokumentasi dan Wawancara dengan melibatkan lima orang responden yang terlibat dalam pengelolaan keuangan desa yaitu Kepala Desa, Sekretaris Desa, Bendahara Desa, BPD, dan Masyarakat. Hasil penelitian menunjukan bahwa akuntabilitas pengelolaan dana desa di Desa Tolala sudah cukup baik karena sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Dana Desa mulai dari tahapan Perencanaan, Pelaksanaan, Penatausahaan dan Pertanggungjawaban. Sedangkan untuk tahap pelaporan masih belum sesuai. Untuk prinsip transparansi dalam pengelolaan dana desa di Desa Tolala juga sudah cukup baik sesuai Peraturan Menteri Dalam Negeri.
The Effect of Cooperative Learning Model Type Think Pair Share (TPS) on Student Learning Outcomes Nurlaika, Fikra; Sahade, S.; Rijal, Abdul
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.648

Abstract

This study aims to examine the effect of the Think Pair Share (TPS) Cooperative Learning Model on the learning outcomes of Class X students in the Accounting Expertise program at SMK Negeri 1 Gowa. The research employs an experimental design with a posttest-only control group, involving two groups: an experimental group utilizing the TPS model and a control group receiving conventional instruction. The sample consists of 68 students, divided equally between the two groups, selected through purposive sampling. Data collection techniques include observation, documentation, and tests, while data analysis is performed using SPSS 27.0 for Windows, encompassing descriptive statistics, validity tests, and hypothesis testing. The findings indicate that the TPS Cooperative Learning Model was implemented effectively, with a high average score of 91.2% in the experimental group. Descriptive analysis reveals that the learning outcomes in the experimental group averaged 86.24, significantly higher than the control group’s average of 61.76. Regression analysis shows a significant positive effect of the TPS model on learning outcomes, with a regression equation of Y' = 40.312 + 0.499X and a determination coefficient of 44.1%, indicating that the TPS model accounts for 44.1% of the variance in learning outcomes. The t-test results confirm that the TPS model significantly enhances learning outcomes (p < 0.05). These results align with previous studies and support the theoretical framework that cooperative learning models, particularly TPS, enhance student engagement and academic performance.
PENGARUH PEMAHAMAN KURIKULUM 2013 TERHADAP KINERJA GURU SMAN 8 SINJAI Fitriani, Fitriani; S, Masnawaty; Rijal, Abdul
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29863

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman kurikulum 2013 terhadap kinerja guru di SMA Negeri 8 Sinjai. Populasi dalam penelitian ini adalah guru di SMA Negeri 8 Sinjai. Teknik pengambilan sampel menggunakan teknik sampling jenuh, sehingga seluruh populasi menjadi sampel sebanyak 30 guru. Teknik pengumpulan data yang digunakan adalah angket dan dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif persentase, uji instrumen, dan uji hipotesis. Berdasarkan hasil analisis regresi linier sederhana diperoleh pemahaman kurikulum sebesar Y = 28,904 + 0,396 yang berarti setiap penambahan nilai pemahaman kurikulum maka nilai kinerja guru meningkat sebesar 0,396 satuan. Hasil uji t diperoleh bahwa pemahaman kurikulum berpengaruh signifikan terhadap kinerja guru.
Penerapan Environmental Accounting pada Rumah Sakit Sebagai Tanggung Jawab Sosial Kepada Masyarakat Wahab, M. Salehuddin; Rijal, Abdul; Dunakhir, Samirah
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Agustus
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Tujuan Utama: 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. Metode: 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 Utama: 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.
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 : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Tujuan Utama: Penelitian ini bertujuan untuk mengetahui Profitabilitas dan Leverage terhadap Nilai Perusahaan pada perusahaan properti yang tercatat di Bursa Efek Indonesia (BEI). Metode: Penelitian ini menggunakan metode deskriptif kuantitatif. Variabel penelitian ini adalah 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 adalah 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. Temuan Utama: 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 determinasi sebesar 41,9%.
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