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<![CDATA[ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES ]]>
<![CDATA[Mustafa, Nurhikmah]]>;
<![CDATA[S, Masnawaty]]>;
<![CDATA[Azis, Fajriani]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i1.31610
<![CDATA[This study aims to analyze Financial Accounting Standard Statement 71 on the provision of receivable losses at PT Pelindo Jasa Maritim Subholding. Data collection techniques are carried out by conducting interviews and documentation. The data analysis technique is carried out by descriptive analysis by describing the findings based on the results of the data collected. The results of this study are that PT Pelindo Jasa Maritim has suppressed the movement of the impairment loss reserve in 2020 by 20.86%, while allowance for impairment losses for 2021 is 9.72% so it can be concluded that the determination, recognition and measurement of the impairment loss reserve at PT Pelindo Jasa Maritim, has been in accordance with Financial Accounting Standard Statement 71 from 2020-2021 even though seen from the percentage of credit still fluctuates. Financial Accounting Standard Statement 71 is very helpful in financial reporting and a significant allowance for impairment losses is included in the calculation of credit losses, the determination of this reserve depends on how much the four estimated future cash flows are to determine individual reserves.]]>
<![CDATA[ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE ]]>
<![CDATA[Ashar, Muhammad]]>;
<![CDATA[Azis, Muhammad]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/aksy.v6i2.34975
<![CDATA[This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.]]>
<![CDATA[Analisis Penerapan Perhitungan Harga Pokok Produksi Dengan Metode Full Costing dan Variabel Costing Pada UMKM Rumah Jahit Akhwat Makassar ]]>
<![CDATA[Inra Mayuputra, Andi Tenri]]>;
<![CDATA[Sahade]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ 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 : <![CDATA[Yayasan Sagita Akademia Maju ]]>
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DOI: 10.61579/future.v2i3.104
<![CDATA[This research aims to analyze the application of calculating the cost of production using the full costing and variable costing methods for UMKM Rumah jahit akhwat Makassar. The population of this research is all items of finished goods produced by UMKM Rumah jahit akhwat Makassar. The sample for this research is robes produced by the UMKM Rumah jahit akhwat Makassar for the production period in 2022. Data collection was carried out using interview and documentation techniques. Data analysis was carried out using descriptive quantitative analysis techniques. The results of this research show that applying the calculation of the cost of production using the full costing method and variable costing will be more accurate in determining the cost of production even though using the full costing method will appear to have very high costs because this type of cost of production calculation includes all costs in the calculation. thus giving rise to costs which tend to be higher but are more accurate than using calculations from the company or using variable costing methods where in calculating the cost of production the costs that have been recognized in the production period are not included in the calculation of the cost of production for that period.]]>
<![CDATA[Analisis Implementasi Good Governance Terhadap Pengelolaan Keuangan Organisasi Nirlaba Pada Yayasan Pendidikan Rezki Prasetya Makassar ]]>
<![CDATA[Meinarti, Suci]]>;
<![CDATA[Sahade]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A ]]>
Publisher : <![CDATA[Yayasan Sagita Akademia Maju ]]>
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DOI: 10.61579/future.v2i4.135
<![CDATA[This research aims to determine and analyze the implementation of good governance principles in financial management implemented at the Rezki Prasetya Makassar Education Foundation. The population of this research is the financial report of the Rezki Prasetya Education Foundation Makassar, while the sample is the financial report of the Rezki Prasetya Education Foundation for 2023. The data collection techniques used are interviews and documentation. The data analysis technique used in this research is descriptive qualitative. This technique begins with conducting interviews, collecting data or documents from samples, processing the data, and drawing conclusions. From the research results, it shows that the implementation of good governance towards financial management at the Rezki Prasetya Education Foundation Makassar has not fully met the indicators applied to measure the principles of Good Governance such as regulations governing forms of transparency at the Rezki Prasetya Education Foundation are not yet available, the Rezki Prasetya Education Foundation Makassar in making financial reports, they have not followed ISAK 35 which regulates the financial reports of non-profit organizations.]]>
<![CDATA[Analisis Prosedur Pemberian Kredit Pada Koperasi Simpan Pinjam (KSP) Berkat Cabang Tamalate Kota Makassar ]]>
<![CDATA[Pebriyani, Putri]]>;
<![CDATA[Sahade]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A ]]>
Publisher : <![CDATA[Yayasan Sagita Akademia Maju ]]>
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DOI: 10.61579/future.v2i4.139
<![CDATA[Penelitian ini bertujuan: untuk mengetahui dan menganalisis Prosedur Pemberian Kredit pada Koperasi Simpan Pinjam (KSP) Berkat Cabang Tamalate Kota Makassar. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknik ini dimulai dengan melakukan wawancara, mengumpulkan data atau dokumen dari sampel, mengolah data, dan menarik kesimpulan. Dari hasil penelitian, menunjukkan bahwa Penerapan Prinsip 5c dalam Prosedur Pemberian Kredit pada Koperasi Simpan Pinjam (KSP) Berkat Cabang Tamalate Kota Makassar.]]>
<![CDATA[Analisis Sistem Pengendalian Internal Penerimaan dan Pengeluaran Kas pada PT. ASABRI (Persero) Cabang Makassar ]]>
<![CDATA[Subede, Nurul Fadillah]]>;
<![CDATA[Samsinar]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A ]]>
Publisher : <![CDATA[Yayasan Sagita Akademia Maju ]]>
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DOI: 10.61579/future.v2i4.186
<![CDATA[Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal penerimaan dan pengeluaran kas pada PT. ASABRI (Persero) Kantor Cabang Makassar. Variabel penelitian ini adalah sistem pengendalian internal penerimaan dan pengeluaran kas sebagai variabel tunggal. Subjek dan fokus dalam penelitian ini yaitu menganalisis sistem pengendalian internal penerimaan dan pengeluaran kas yang bersifat operasional pada PT. ASABRI (Persero) Kantor Cabang Makassar apakah sudah diterapkan dengan baik sesuai dengan komponen-komponen sistem pengendalian internal menurut COSO. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif berupa pengumpulan data, reduksi data, penyajia data, serta penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal pada PT ASABRI (Persero) Kantor Cabang Makassar telah sesuai dengan komponen pengendalian internal menurut Committee of Sponsoring Organizations of the Treadway Commission (COSO). Begitu pun dengan sistem pengendalian internal pada penerimaan dan pengeluaran kas telah berjalan dengan baik, karena setiap transaksi yang terjadi telah dilengkapi dengan dokumen pendukung serta adanya otorisasi dari atasan yang memiliki wewenang.]]>
<![CDATA[Penguatan Literasi Keuangan Syariah dan Pelatihan Perencanaan Keuangan Biaya Haji & Umrah: Membangun Kesadaran Finansial Berbasis Syariah ]]>
<![CDATA[Anwar, Azwar]]>;
<![CDATA[S, Masnawaty]]>;
<![CDATA[Hamzah, Hajrah]]>;
<![CDATA[Musa, Kartika S.P.]]>
<![CDATA[ Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2024:PROSIDING EDISI 3 ]]>
Publisher : <![CDATA[Seminar Nasional Pengabdian Kepada Masyarakat ]]>
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<![CDATA[Literasi keuangan syariah menjadi hal yang sangat penting dalam mengelola keuangan agar sesuai dengan prinsip-prinsip Islam. Berdasarkan hasil evaluasi pelatihan diperoleh informasi bahwa masyarakat di Kecamatan Somba Opu Kabupaten Gowa masih banyak yang belum memahami sepenuhnya konsep keuangan syariah, khususnya dalam konteks perencanaan keuangan. Oleh karena itu, pelaksanaan program kemitraan masyarakat telah memberikan penguatan melalui pelatihan literasi keuangan syariah dan perencanaan keuangan. Pelaksanaan pelatihan pengelolaan keuangan syariah membantu meningkatkan keterampilan peserta dalam mengelola keuangan untuk mewujudkan keinginannya melaksanakan ibadah haji dan umrah. Jumlah peserta yang hadir sebanyak 30 (tiga puluh orang) berasal dari berbagai kalangan di antaranya anggota majelis taklim dan pengurus masjid dengan latar belakang pekerjaan yaitu, ibu rumah tangga, ASN, pegawai swasta dan wiraswasta. Beberapa hasil yang dicapai melalui kegiatan ini yaitu (1) masyarakat semakin paham akan konsep dan prinsip keuangan syariah, (2) peserta memiliki kemampuan dalam perencanaan dan pengelolaan keuangan keluarga (3) peserta memiliki keterampilan praktis dalam mengelola keuangan untuk memenuhi biaya ibadah haji dan umrah. Berdasarkan hasil umpan balik diperoleh informasi bahwa seluruh peserta merasa puas, paham dan menganggap kegiatan ini sangat penting dan bermanfaat.]]>
<![CDATA[Analisis Penentuan Harga Pokok Produksi (HPP) Beras Pada Usaha Dagang Amanah 2 di Kabupaten Pinrang ]]>
<![CDATA[Nurazizah]]>;
<![CDATA[Tikollah, M. Ridwan]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A ]]>
Publisher : <![CDATA[Yayasan Sagita Akademia Maju ]]>
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DOI: 10.61579/future.v2i4.233
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis penentuan harga pokok produksi pada UD Amanah 2. Fokus penelitian yaitu penentuan harga pokok produksi untuk mengetahui bagaimana perhitungan harga pokok produksi dengan menggunakan data biaya produksi bulan Desember tahun 2023. Pendekatan metode penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Data diperoleh dari hasil observasi dan dokumentasi yang terkait dengan masalah yang diteliti. Data yang diperoleh di analisis menggunakan metode interaktif. Berdasarkan hasil penelitian bahwa: (1) Harga pokok produksi yang dilakukan peneliti menunjukkan bahwa harga pokok produksi pada produk beras UD Amanah 2 sebesar Rp11.365, sedangkan harga jual yang ditetapkan oleh perusahaan sebesar Rp12.000. (2) Melihat perbandingan harga antara harga pokok produksi dengan harga jual produk membuat pemilik usaha mendapatkan laba, karena setiap penjualan produk per kg mendapatkan keuntungan sebesar Rp635.]]>
<![CDATA[Activity Based Costing (ABC) Implementation In Determining Rates for Inpathement Services At Dr. Tadjuddin chalid makassar ]]>
<![CDATA[Musfira]]>;
<![CDATA[Azis, Muhammad]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2703
<![CDATA[This research aimed: (1) To find out the Determination of Rates for Inpatient Services at RSUP Dr. Tadjuddin Chalid Makassar, and (2) To find out the Analysis of the Application of Activity Based Costing (ABC) in Determining Inpatient Service Rates at Dr. Tadjuddin Chalid Makassar. The variables of this research are Activity Based Costinng (ABC). The population of this research are all activities in the inpatient room at RSUP Dr. Tajuddin Chalid Makassar, and the sample are inpatient rooms in the VIP room, class I, class II, and class III at RSUP Dr. Tadjuddin Chalid Makassar during 2022. The data were collected by interview and documentation. The data obtained were analyzed using descriptive qualitative. The results of this research suggest that the calculation of inpatient rates uses Activity Based Costing (ABC), when compared to the rates used by Dr. Tadjuddin Chalid Makassar gave bigger results for VIP class and class III, while for class I and class II it gave smaller results. The difference in rates that occur is due to the imposition of overhead costs on each product. Activity Based Costing (ABC) has been able to allocate activity costs to each room appropriately based on the consumption of each activity.]]>
<![CDATA[Analysis of The Internal Control System for Providing Credit in KPRI Handayani Takalar District ]]>
<![CDATA[Nurrahmadani, Aulia Suci]]>;
<![CDATA[Idrus, Mukhammad]]>;
<![CDATA[S, Masnawaty]]>
<![CDATA[ Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/muhasabatuna.v6i2.2714
<![CDATA[This research aims to find out and analyze whether the internal control system in providing credit at the Handayani Republic of Indonesia Employees Cooperative (KPRI) Takalar Regency is in accordance with the components in the COSO theory. The variable in this research is the internal control system for providing credit. The population in this research are all documents related to the internal control system at KPRI Handayani and the samples in this research are documents related to the internal control system for the 2022 financial year. Data collection techniques in this research are by observation, interviews, and documentation. This research uses qualitative data analysis techniques with a descriptive approach. The results of this research indicate that internal control in granting credit to KPRI Handayani is not fully implemented in the internal control components according to COSO as stated by Sujarweny (2015). Inappropriate components include: control environment, risk assessment, and control activities, information and communication, and monitoring. In the internal control environment, integrity and ethical values are not made in writing and are only given verbally. Apart from that, there is a commitment to competence which only acts based on trust. In the risk assessment there are no documents used to analyze risk and Standard Operating Procedures (SOP) regarding credit provision have not been created. Then in control activities there are no documents related to the authority for each transaction. Regarding information and communication where you don't use the application to view transaction history but it is still manual. As well as monitoring that is not carried out by regular audits.]]>
