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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Eduscience (JES) Jurnal Sains Riset International Journal of Business, Law, and Education Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Seminar Nasional Pengabdian Kepada Masyarakat
S, Masnawaty
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Agriculture, Biological Sciences & Forestry Chemistry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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THE INFLUENCE OF INDEPENDENCE AND LEARNING ENVIRONMENT ON INTEREST IN STUDYING STUDENTS OF FINANCIAL ACCOUNTING AND INSTITUTIONS Maghfira, Indi; S, Masnawaty; Hasyim, Siti Hajerah
JURNAL EDUSCIENCE Vol 10, No 3 (2023): Jurnal Eduscience (JES), (Authors from Nigeria and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i3.5224

Abstract

Abstract This research aims to determine: 1) the influence of independence and the learning environment simultaneously on the learning interest of students majoring in financial and institutional accounting at SMK Negeri 2 East Luwu, 2) the influence of independence and the learning environment partially on the interest in learning of students majoring in financial accounting and institutions in East Luwu State Vocational School 2, and 3) the most dominant variable influencing the learning interest of students majoring in financial and institutional accounting at East Luwu State Vocational School 2. The variables in this research are learning independence as the first independent variable (X1), learning environment as the second independent variable (X2) and learning interest as the dependent variable (Y). The population in this study was 117 students from the Department of Financial Accounting and East Luwu State Vocational School 2 for the 2022/2023 academic year. The sampling technique used was simple random sampling with a sample of 54 students chosen randomly without paying attention to the strata in the population. . The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive percentage analysis, instrument testing, and hypothesis testing. The instrument test consists of a validity test and a reliability test. Hypothesis testing consists of normality test, multiple linear regression, simultaneous test (F test), multiple coefficient of determination (R2), partial test (t test) and partial coefficient of determination (r2).The results of this study indicate that learning independence and the learning environment simultaneously have a significant effect on interest in learning with a significance level of <0.05. Meanwhile, the coefficient of determination (R^2) is 0.457 (45.7%). This means that the influence of student learning independence and the learning environment on learning interest is 45.7%, while the remaining 54.3% is influenced by other factors that were not researched. Apart from that, learning independence partially has a significant effect on interest in learning with a significance level of <0.05 and the learning environment partially has a significant effect on interest in learning with a significance level of <0.05. And independent learning has a dominant influence on interest in learning with a coefficient of determination of 0.394 (39.4%)..Keywords: Learning Independence, Learning Environment, and Interest in Learning.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEUANGAN DESA Pratiwi, Lidia; Nuraisyiah, Nuraisyiah; 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.v14i1.2245

Abstract

This research aims to analyze the transparency and accountability of village financial management in Ajakkang village, Soppeng Riaja sub-district, Barru district. The variables of this research are transparency and accountability in village financial management which are analyzed using indicators that have been adapted in Minister of Home Affairs regulation number 20 of 2018 concerning village financial management. Respondents in this study were the village head, village secretary, village treasurer, BPD chairman and village community. Data collection was carried out using interview and documentation techniques. The data analysis used is qualitative descriptive data analysis. The results of this research indicate that the principle of transparency in village finances management in Ajakkang village, Soppeng Riaja subdistrict, Barru district at the reporting stage was not fully achieved because there were indicators that were not realized so that it was quite in accourdance with Minister of Home Affairs regulation number 20 of 2018. Meanwhile, the principle of accountability in Ajakkang village, Soppeng Riaja sub-district, Barru district, it is also quite appropriate at the planning, implementation, administration and accountability stages in Home Affairs Regulation Number 20 of 2018. 
AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) Febrianti, Andi Muzdalifah; S, Masnawaty; Afiah, Nur
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.v14i1.2229

Abstract

This research aimed: (1) to describe accountability in the management of village funds in Polebunging Village, Bontomanai Sub-district, (2) to describe transparency in the managemnt of village funds in Polebunging Village, Bontomanai Sub-district. The variables of this research are: (1) The accountability of APBDes management in Polebunging Village, Bontomanai District, Selayar Islands Regency as measured by Permendagri Number 20/2018, and (2) Transparency of APBDes management in Polebunging Village, Bontomanai Sub-district, Selayar Islands Regency as measured by Permendagri Number 20/2018. The population of this research are all APBDes management reports and supporting documents, and the sample are report on the management of APBDES in 2022. The data were collected by interviews and documentation. The data obtained were analyzed using data condensation, data display, and conclusing drawing. The results of this research suggests that The management of the APBDes in Polebunging Village has shown good management of village funds in accordance with Permendagri No. 20/2018, which is accountable and transparent.Keywords: Accountability, Transparency, APBDes management
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.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA TOKO BERDIKARI DI KABUPATEN TAKALAR S, Suharni; Tikollah, M. Ridwan; 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.v14i1.2276

Abstract

This study aims to determine the preparation of financial statements based on SAK EMKM at self-sufficient shops in Takalar Regency. This research is a case study at an independent shop with qualitative data types. The variable in this study is the Financial Statements Based on SAK EMKM. The population and sample in this study are independent shops in Takalar district. Data collection techniques are carried out using documentation. Data analysis techniques were carried out by (1) Designing account codes and names, (2) Making an initial trial balance of independent shops as of June 30, 2021, (3) Collecting transactions that occurred from July 1 to July 31, 2021 at independent shops, (4 ) Recording financial transactions of independent shops to journals, (5) Posting transaction journals to general ledgers, (6) Making a trial balance as of July 31, 2021, (7) Making a trial balance after adjustments/work balance, (8) Preparing financial reports (profit and loss and statement of financial position), (9) Make a closing journal and post it in the general ledger, (10) Make a trial balance after closing. Based on the results of the data anallysis carried out, it is known that Toko Berdikari has not had financial reports in accordance with existing accounting standards. This store only keeps daily records in recording daily financial transactions in the store. This indicates that the store has not implemented the recording of financial statements in accordance with Financial Accounting Standards.Keywords: Financial statements, SAK EMKM
ANALISIS PENILAIAN KINERJA KEUANGAN PERUSAHAAN TERHADAP KELAYAKAN MENDAPATKAN KREDIT MODAL KERJA Ilham, Nurul Fadillah; S, Masnawaty; Nuraisyiah, Nuraisyiah
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.v14i1.2174

Abstract

This research aims to determine the performance assessment of prospective debtor companies regarding the feasibility of obtaining working capital credit by BRI KCP Pettarani. Data collection techniques were carried out by conducting interview techniques, documentation techniques and library techniques. The data analysis technique was carried out using qualitative data analysis, namely collecting the data needed in this research, through interviews and documentation. As well as quantitative data analysis using calculations using formulas in analyzing the compa|ny's financial performance and calculating the amount of credit given by the bank.The results of this research are the first benchmark for banks, in this case, checking the SLIK (Financial Information Service System) of prospective debtors. The basis for approval for granting credit is an analysis of financial reports. Reportn Profit and Loss Reportn Balance Sheet of the prospective debtor for the last 3 years as a component of the financial reportngan which is a consideration for the bank. In analyzing the financial reports of potential bank debtors, there are 4 financial ratios, namely Liquidity Ratio, Activity Ratio, Solvency Ratio and Profitability Ratio. The business has been running for at least 2 years and meets the criteria for measurement used by the bank, namely the company's performance which is taken into consideration by the bank in deciding whether or not it is appropriate to grant working capital credit. The principle that influences debtors is the principle of Character. The principle that is indicated as problematic for debtors is the Capital principle. The action taken by Bank to implement the principle of supervision is to carry out an inventory. The bad character of the debtor is an obstacle faced by banks in the credit granting process
ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA UD BUMI TANI KABUPATEN LUWU UTARA Astriani, Wilda; s, Masnawaty; Azis, Fajriani
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.v14i1.2287

Abstract

This research aims to analyze the break-even point as a profit planning tool for UD. Bumi Tani in North Luwu Regency. The research variable is profit planning, measured through break-even point analysis. The study population consists of data related to break-even point analysis, including costs, sales, gross profit, and net profit for UD. Bumi Tani in North Luwu Regency during the period 2020-2022. The sample used encompasses the entire population under study, including data on costs, sales, gross profit, and net profit for UD. Bumi Tani in North Luwu Regency during the period 2020-2022. Data collection was conducted using documentation techniques and interviews. Data analysis employed the break-even point formula, margin of safety, and profit planning calculations. The research findings reveal the break-even point in 2020 amounted to Rp19,422,070,314, increasing by 34.7% to Rp26,160,792,733 in 2021, and further rising by 17.5% to Rp30,751,220,045 in 2022. The margin of safety in 2020 was 40.5%, increasing to 42% in 2021, and further rising to 45.1% in 2022. The profit planning results indicate a projected sales figure of Rp62,279,891,076 for the year 2023.
PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS MICROSOFT EXCEL PADA UMKM TELLU SILO’ DI KABUPATEN SINJAI Darwis, Marina; S, Masnawaty; Afiah, Nur
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.v14i1.2277

Abstract

This research aims to apply a Microsoft Excel-based information system to Tellu Silo' MSMEs to support business development in accordance with accounting reporting. The data collection methods used were interviews and documentation. The data analysis design used in this research is descriptive qualitative. The population in this research is Tellu Silo' MSMEs in Sinjai Regency. The sample in this research is data on cash receipts and disbursements at Tellu Silo' MSMEs in 2022. The results of research on Tellu Silo' MSMEs are that they do not always record transactions that occur and the recording is still done manually and simply. This will cause problems with financial reports such as cash received not being in accordance with recording, losses, etc. With this SIA, researchers hope that it can help facilitate the recording and presentation of financial reports.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TIKET KAPAL PADA PT. PELAYANAN NASIONAL INDONESIA CABANG MAKASSAR Utami, Rizka Putri; S, Masnawaty; Samsinar, Samsinar
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.v14i1.2288

Abstract

This research aims to find out and analyze the accounting system for ship ticket sales information at PT Pelayaran Nasional Indonesia (PELNI) Makassar Branch. The data in this research was collected through observation, in-depth interviews and document analysis at PT Pelni Makassar branch. The population of this research is ship ticket sales reports in the sales information accounting system, while the sample is sales reports in the form of applications taken with ticket sales data collection techniques used, namely library research and field research, while the data analysis method used is the descriptive qualitative analysis method. The results of this research show that based on the results of the research conducted by the researcher, it can be concluded that the sales accounting information system at PT. The Makassar Branch of Indonesian National Shipping (PELNI) is generally good as it has established standard operational procedures regarding ticket sales and marketing which were established in 2020. However, if you compare it with accounting standards, it is not completely good enough. To implement a sales accounting system, it is necessary to provide a clear description of the accounting system for cash receipts and disbursements so that it can be used as material for evaluation and improvement of the accounting information system in the future to create transparency and accountability. 
Analysis of Accounting Information System Implementation Cash Expenditures for Official Travel Costs at The Large Hall of South Sulawesi Teacher Drivers Febriana, Triah; Dunakhir, Samirah; S, Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2701

Abstract

This research aims to find out how the cash disbursement accounting information system for official travel costs is implemented at the South Sulawesi Teacher Mobilization Center. The variable for this research is the Cash Expenditure Accounting Information System for Official Travel Expenses. Data collection was carried out using documentation, observation and interviews to complete the required information. The analysis method was carried out using descriptive analysis, namely by implementing the cash disbursement accounting information system of the South Sulawesi Teacher Mobilization Center with theory according to Mulyadi. The results of this research indicate that the system used by the South Sulawesi Teacher Mobilization Center is the Institutional Level Financial System (SAKTI) which is in accordance with applicable regulations. The suitability of cash disbursement procedures according to Mulyadi (2018) with the implementation of the cash disbursement accounting information system for official travel costs at the South Sulawesi Teacher Mobilization Center, there are slight differences in the documents and records used, but for the parties involved in the cash management process there are several different functions and agencies already have flowcharts for official travel cash expenditures so that they can be considered quite effective.
Co-Authors Anwar, Azwar Ashar, Muhammad Ashar, Muhammad Astriani, Wilda Azis, Fajriani Darwis, Marina Dunakhir, Samirah Fathirah, Dian Febriana, Triah Febrianti, Andi Muzdalifah Fitriani Fitriani Hamzah, Hajrah Hasyim, Siti Hajerah Ilham, Nurul Fadillah M. Ridwan Tikollah Maghfira, Indi Muhammad Azis Mukhammad Idrus Musa, Kartika S.P. Musfira Mustafa, Nurhikmah Nur Afiah, Nur Nuraisyiah, Nuraisyiah Nurfadilla Nurrahmadani, Aulia Suci Pratiwi, Lidia Rijal, Abdul S, Suharni Sahade Samsinar Samsinar Samsinar Saputra, Iswan Jaya Syamsu Rijal Utami, Rizka Putri