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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 Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced
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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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.
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.
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 Inra Mayuputra, Andi Tenri M. Ridwan Tikollah Maghfira, Indi Meinarti, Suci Muhammad Azis Mukhammad Idrus Musa, Kartika S.P. Musfira Mustafa, Nurhikmah Nur Afiah, Nur Nuraisyiah, Nuraisyiah Nurazizah Nurfadilla Nurrahmadani, Aulia Suci Pebriyani, Putri Pratiwi, Lidia Rijal, Abdul S, Suharni Sahade Sahade Samsinar Samsinar Samsinar Saputra, Iswan Jaya Subede, Nurul Fadillah Syamsu Rijal Utami, Rizka Putri