Article Per Year (5 Year)
p-Index From 2021 - 2026
11.695
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Pendidikan Ilmu Administrasi Publik EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) BJRA (Bongaya Journal of Research in Accounting) Journal on Education Jurnal Review Pendidikan dan Pengajaran (JRPP) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli Jurnal Ilmiah Profesi Pendidikan JEKPEND Jurnal Ekonomi dan Pendidikan BJRM (Bongaya Journal of Research in Management) Economics and Digital Business Review PENGABDI: Jurnal Hasil Pengabdian Masyarakat Jurnal Andi Djemma I Jurnal Pendidikan Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah ProBisnis : Jurnal Manajemen Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Economic Reviews Journal Seminar Nasional Pengabdian Kepada Masyarakat Kurikula Jurnal Pendidikan Accounting: Jurnal Pendidikan Akuntansi Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru JURNAL PARADIGMA: Journal of Sociology Research and Education Innovative: Journal Of Social Science Research Accounting Information System, Taxes, and Auditing Journal (AISTA) Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Informasi Pengabdian Masyarakat Jurnal Konseling Pendidikan Islam Phinisi Applied Accounting Journal Jurnal Akademik Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Asian Journal of Management, Entrepreneurship and Social Science Jurnal Pemikiran dan Pengembangan Pembelajaran J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
M. Ridwan Tikollah
Universitas Negeri Makasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 86 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 86 Documents
Search

 5   6   7   8   9 
Analisis Sistem Informasi Akuntansi Atas Pembayaran Dana Pensiun Pada PT TASPEN (Persero) Kantor Cabang Makassar Ridha, Akhmad; Tikollah, M. Ridwan; Hamzah, Hajrah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.794

Abstract

This study aims to analyze the Accounting Information System for Pension Fund Payments at PT Taspen (Persero) Makassar Branch Office. The variable in this study is the Accounting Information System as a single variable. The subject and focus of this study are to use subjects related to the Accounting Information System at PT Taspen (Persero) Makassar Branch Office, namely all documents related to pension fund payments. Data collection was carried out using documentation techniques. Data analysis was carried out using qualitative descriptive methods in the form of data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the components of the Accounting Information System consisting of personnel, procedures, data, software, hardware and internal control have complied with the standards set at PT Taspen (Persero) Makassar Branch Office and based on Romney and Stainbart's theory, these components have met the existing criteria.
THE INFLUENCE OF LEARNING MOTIVATION ON THE LEARNING OUTCOMES OF CLASS XII STUDENTS IN ACCOUNTING SUBJECTS PUBLIC HIGH SCHOOL 1 SELAYAR muttaqinah, Andi Ratu; Hasyim, Sitti Hajerah; Tikollah, M. Ridwan; Azis, Muhammad; Dunakhir, Samirah
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.v10i3.4831

Abstract

The purpose of this study is to analyze the influence of learning motivation on the learning outcomes of students in gradesXII IPS 1 and XII IPS 2 of SMA Negeri 1 Selayar. A total of 39 students from classes XII IPS 1 and XII IPS 2 of SMA Negeri 1 Selayar were used as the research samples. Instrument tests and hypothesis tests were used as data analysis techniques using SPSS 22. Valisidad tests and reliability tests are part of the instrument test. The t-test of the coefficient of determination, the Pearson product-moment correlation analysis and the simple linear regression analysis are hypothesis tests. Based on the research results, the model of simple linear regression equation Y' = 79.136 + 0.128X shows that the competency value of the skills of the problem-based learning model increases by one for every 0.128 units increase in student score in the class. Motivation to learn has a significant effect on student learning outcomes based on the results of the t-test, which was 0.004 < 0.005. The coefficient of determination analysis yielded an r2 value of 19.4%, indicating that learning motivation contributes 19.4 to student learning outcomes. The results of the product-moment correlation analysis showed a weak correlation between learning motivation and students' learning outcomes, with a Pearson correlation value of 0.213.Keywords: learning motivation; learning outcomesAbstrak Tujuan penelitian ini adalah untuk menganalisis bagaimana pengaruh motivasi belajar terhadap hasil belajar siswa kelas XII IPS 1 dan XII IPS 2 SMA Negeri 1 Selayar. Sebanyak 39 siswa kelas XII IPS 1 dan XII IPS 2 SMA Negeri 1 Selayar yang dijadikan sebagai sampel penelitian. Menggunakan SPSS 22, uji instrumen dan uji hipotesis merupakan teknik analisis data yang digunakan. Uji valisitad dan uji reliabilitas merupakan bagian dari uji instrumen. Uji-t koefisien determinasi, analisis korelasi pearson product moment, dan analisis regresi linear sederhana merupakan uji hipotesis. Berdasarkan temuan penelitian, model persamaan regresi linear sederhana Y’ = 79,136 + 0,128X menunjukkan bahwa nilai kompetensi keterampilan model pembelajaran berbasis masalah meningkat satu untuk setiap nilai tambah siswa di kelas meningkat sebesar 0,128 satuan. Motivasi belajar berpengaruh signifikan terhadap hasil belajar siswa, berdasarkan hasil uji-t diperoleh 0,004 < 0,005. Analisis koefisien determinasi menghasilkan nilai r2 sebesar 19,4% yang menunjukkan bahwa motivasi belajar memberikan kontribusi sebesar 19,4 terhadap hasil belajar siswa. Hasil analisis korelasi product moment menunjukkan adanya korelasi yang lemah antara motivasi belajar dengan hasil belajar siswa, dengan nilai korelasi pearson sebesar 0,213.Kata Kunci: motivasi belajar; hasil belajar
THE EFFECT OF LEARNING ACTIVITIES ON ACCOUNTING LEARNING RESULTS FOR CLASS XII IPS STUDENTS UPT SMA NEGERI 11 LUWU UTARA Edhy, Ikram; Azis, Fajriani; Hasyim, Sitti Hajerah; Tikollah, M. Ridwan; Idris, Hariany
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.v10i3.5255

Abstract

This study aims to analyze the effect of learning activities on the results of studying accounting in class XII IPS UPT SMA Negeri 11 Luwu Utara. The variables of this study are learning activities as the independent variable (X) and learning outcomes as the dependent variable (Y). The population of this study were all students of class XII IPS UPT SMA Negeri 11 North Luwu, totaling 64 students, while the sample used a saturated sampling technique with a total sample of 64 students. Data collection techniques used are questionnaires, observation, and documentation. The data analysis technique used is descriptive statistical analysis, instrument testing and hypothetical testing using SPSS 25 for windows. The results of this study indicate that: Based on the results of simple linear regression analysis, the equation model Y = 48.671 + 0.469 X is obtained, which means that for each addition of one learning activity value, the value of accounting learning outcomes for class XII IPS students increases by 0.469 units. From the results of the t-test analysis, the significance is 0.000 <0.05, which means that the learning activity variable has a positive and significant effect on the accounting learning outcomes of class XII IPS UPT SMA Negeri 11 Luwu Utara, thus the hypothesis is "accepted". From the results of the analysis of the coefficient of determination (KD) the value of r2= 18% is obtained, which means that learning activities have a contribution to learning outcomes of 18% and the remaining 82% is influenced by other factors.
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
Prestasi Belajar Akuntansi Keuangan Melalui Model Pembelajaran Problem Based Learning pada Siswa Kelas XI Akuntansi SMK Negeri 1 Wanggarasi Kab. Pohuwato Gorontalo Umar, Ismail; M Tikollah, Ridwan; Sato, Sato
JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN Vol. 4 No. 1 (2022): JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN (JP-3)
Publisher : RAYHAN INTERMEDIA

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

Abstract

Penelitian ini bertujuan untuk mengetahui peningkatan prestasi belajar akuntansi keuangan melalui model pembelajaran Problem Based Learning pada siswa kelas XI Akuntansi SMK Negeri 1 Wanggarasi. Model Problem Based Learnin pada penelitian ini telah dilakukan dalam dua siklus. Tiap siklus terdiri dari empat tahap yaitu perencanaan, tindakan pengamatan, pengumpulan data dan refleksi. Pada siklus I nilai rata-rata kelas sebesar 73,38 terjadi peningkatan nilai rata-rata kelas sebesar 2,71 dari sebelum diadakannya tindakan yaitu 70,67. Pada siklus II terjadi peningkatan nilai rata-rata kelas sebesar 13,37. Jumlah siswa yang mencapai batas tuntas pada siklus I sebanyak 11 siswa atau 73,33% sedangkan pada siklus II jumlah siswa yang mencapai batas tuntas sebanyak 13 siswa dari 15 siswa atau sebesar 93,33%. Penerapan model PBL secara rinci dapat meningkatkan minat belajar, motivasi belajar dan partisipasi belajar siswa dalam pembelajaran.
Meningkatkan Prestasi Belajar Siswa Melalui Penerapan Model Pembelajaran Problem Based Learning SMKN 1 Pinrang Sulawesi Selatan Ratna, Ratna; Tikollah, M. Ridwan; Sato, Sato
JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN Vol. 4 No. 1 (2022): JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN (JP-3)
Publisher : RAYHAN INTERMEDIA

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

Abstract

Penelitian ini bertujuan untuk meningkatkan prestasi belajar siswa kelas XI AKL 1 SMKN 1 Pinrang. Metode penelitian yang digunakan adalah penelitian tindakan kelas (PTK). penelitian ini merupakan Penelitian Tindakan Kelas (PTK) yang dilakukan dalam dua tahapan siklus . Siklus I terdiri dari dua kali pertemuan dan siklus II terdiri dari satu kali pertemuan. Setiap siklus terdiri dari empat tahap yaitu perencanaan, pelaksanaan tindakan, pengamatan dan refleksi. Subjek dalam penelitian ini adalah siswa kelas XI AKL1 SMK Negeri 1 Pinrang yang berjumlah 35 siswa. Teknik pengumpulan data adalah tes, individu dan kelompok dan dokumentasi. Instrument penelitian yang digunakan adalah tes individu dan kelompok, analisis data yang digunakan adalah deskriptif presentatif. Hasil penelitian menunjukkan bahwa dengan penerapan melalui model pembelajaran Problem Based Learning dapat meningkatkan prestasi belajar siswa di kelas kelas XI AKL1 SMK Negeri 1 Pinrang. Terbukti dari nilai rata-rata yang diperoleh siswa yang meningkat. Nilai rata-rata siswa sebelum tindakan adalah 61,50. Pada siklus I nilai rata-rata siswa menjadi 69,67. Pada siklus 2 nilai rata-rata meningkat menjadi 79,67. Penerapan model pembelajaran Problem Based Learning terbukti dapat meningkatkan prestasi siswa.
Analisis Penentuan Harga Pokok Produksi Pada Usaha Mikro Kecil Dan Menengah Kuliner Lahap Kalap Di Makassar Yuliastuti, Risky Ayu; Ridwan, M. Ridwan Tikollah; Warka Syachbrani
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.7711

Abstract

Penelitian ini bertujuan untuk menganalisis Penetapan Harga Pokok Produksi pada Usaha Mikro, Kecil, dan Menengah Kuliner di Kota Makassar. Penelitian ini berfokus pada penentuan harga pokok produksi UMKM Kuliner Lahap Kalap di Kota Makassar, apakah biaya-biaya yang dikeluarkan, baik biaya variabel maupun biaya tetap, sudah sesuai dengan harga jual yang ditetapkan. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Teknik analisis data menggunakan analisis deskriptif kualitatif. Teknik ini diawali dengan pengumpulan data-data yang diperlukan berupa data dan informasi biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik serta bukti-bukti pendukung lainnya, melakukan wawancara kepada pemilik usaha, mengolah hasil wawancara dan data administrasi yang diperoleh berdasarkan analisis data yang digunakan dan menghitungnya dengan menggunakan metode full costing, mendeskripsikan metode penetapan harga pokok produksi UMKM, dan menarik kesimpulan. Berdasarkan hasil penelitian bahwa: (1) Untuk produk nasi ayam goreng Kalap, perhitungan harga pokok produksi UMKM Lahap Kalap sebesar Rp42.285.087,00 dengan harga Rp12.436,00 per porsi. Sedangkan perhitungan harga pokok produksi berdasarkan full costing sebesar Rp42.610.087,00 dengan harga Rp12.532,00 per porsi. Harga jual nasi ayam goreng gila sebesar Rp18.000,00. Keuntungan yang diperoleh UMKM produk nasi ayam goreng Lahap Kalap sebesar Rp5.564,00 per porsi. Sedangkan keuntungan yang diperoleh produk nasi ayam goreng berdasarkan full costing sebesar Rp5.468,00 per porsi. (2) Untuk produk nasi ayam bakar Kalap, perhitungan harga pokok produksi UMKM Lahap Kalap sebesar Rp38.984.935,00 dengan harga Rp11.466,00 per porsi. Sementara itu, perhitungan harga pokok produksi berdasarkan full costing sebesar Rp39.309.935,00 dengan harga Rp11.561,00 per porsi. Harga jual nasi ayam goreng sebesar Rp18.000,00. Keuntungan yang diperoleh UMKM produk nasi ayam bakar Lahap Kalap sebesar Rp6.534,00 per porsi. Sementara itu, keuntungan yang diperoleh produk nasi ayam bakar berdasarkan full costing sebesar Rp6.439,00 per porsi.
Analisis Omzet Penjualan Era Pandemi dan Pasca Pandemi Covid-19: Studi Kasus pada D’orbit Bistro, Lounge & KTV Ardhiyah Regita Iriani; M.Ridwan Tikollah; Samirah Dunakhir
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.488

Abstract

This research aims to analyze the impact of the Covid-19 pandemic on the sales revenue of D'Orbit Bistro, Lounge & KTV and the strategies implemented for recovery during the period 2019-2022. During the pandemic, there was a drastic decrease in revenue by up to -64%, due to social restrictions and a decline in visitor interest. The outlet responded with CHSE strategies, discounts, and customer-centric approaches. Post-pandemic, there was an increase in revenue by 61%, with the implementation of entertainment, recruitment of new employees, and promotions on social media. The analysis of revenue changes provides a percentage overview of the decline and increase from the lowest point to the recovery of the outlet during the research period. This study offers insights into business adaptation and strategies amid significant environmental changes.
PENGARUH MOTIVASI BELAJAR DAN LINGKUNGAN SEKOLAH TERHADAP PRESTASI BELAJAR AKUNTANSI DI SMK NEGERI 1 JENEPONTO Andris, Nabila; Sahade, Sahade; Tikollah, M. Ridwan
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.v7i3.29864

Abstract

Analisis Penerapan Harga Pokok Produksi (HPP) Pada Pembuatan Kapal Pinisi di Desa Ara Kecamatan Bontobahari Kabupaten Bulukumba Inayah, Nurul; Tikollah , M. Ridwan; Ryketeng , Masdar
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19853

Abstract

This study aims to analyze the application of the cost of production in the construction of Pinisi ships in Ara Village, Bontobahari District, Bulukumba Regency. The research adopts a qualitative descriptive approach, focusing on the cost of production as a single variable. Data were collected through observation, interviews, and documentation. Data analysis was carried out by calculating the cost of production using the full costing and variable costing methods and comparing the results with the company's calculation. The results show that the cost of production using the full costing method amounted to IDR 736,241,127, the cost of production using the variable costing method amounted to IDR 731,386,127, and the company's cost of production was IDR 733,301,127. These findings highlight the importance of applying accurate cost calculation methods to reflect the total production cost and support decision-making in the Pinisi shipbuilding process.
Co-Authors A. Ngampo, M. Yusuf A. Nurhalimah Abadi, Ridfan Rivaldy Abd Rijal Abdul Rijal Adelia Sartika Aiman, Aiman Ajib Prajumarse Akib, Ambarwati Aliya Tasya Billa Alya Amelia Amartika, Christine Delia Aminuddin, Andi Nurannisa Putri Andi Indira Dhamaranti Ridha Andi Nurannisa Putri Aminuddin Andris, Nabila Ardhiyah Regita Iriani Aris Munandar Asmar Asmar Aulia Rahmadani azhizha, hasnur Azis, Fajriani Azis, H. Muhammad Azwar Anwar Azzahra, Kirana Bangsawan, Reni Nara Chrisza Arthur Tahapary Dhea Nanda Dian Aflia Permatasari Dunakhir, Samirah Edhy, Ikram Elviriani Elviriani Ernawati Ernawati Fajriani Azis Fajriani Azis Fajriani Azis Fajriani Azis Fajriani Azis Azis Fia, Fitria Fijrianti, Alda Hajrah Hamzah Hamzah, Hajrah Haq, Nursyam Arifa Hariany Idris Hariany Idris Hasnira Hasnira, Hasnira Hasyim, Hajerah Hasyim, Sitti Hajerah Hijrah, Nurul Ira Ayu Puspitasari Irawan, Della Sinta Janna, Harisatul Kartika Septiary Musa Kusumajaya, Rifki Lika, Agnes Desna Limbu, Ermanto M. Wahyu Ramadani Tanrajelling Magfirah Wahyu Ramadhani Majiding, Nurul Chalisa Masnawaty Muhammad Azis Muhammad Azis Muhammad Azis Muhammad Azis Muhammad Azis Muhdsan, Mudhi'ah Mukhammad Idrus Mukhammad Idrus Mukhammad Idrus Mutmainna AM, Andi Muarija muttaqinah, Andi Ratu Nadhira Azzahra Ninin Sarnita Amir Nugraha, Abid Arya Nur Afiah Nur Afiah, Nur Nur Fadilah Nur Khofifah Aprilia Nur, Andi Nur Insani Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah, Nuraisyiah Nurazizah NURUL HIDAYAH Nurul Inayah Permatasari, Dian Aflia radini, Muh. Radiansyah Radini Rahmat, Riska Ratna Ratna Ridfan Rifadly Abadi Ridha, Akhmad Rijal, Abdul Riska Rahmat Ryketeng , Masdar S, Masnawaty S, Suharni Sahade Sahade Sahade Sahade Sahade Sahade Samirah Dunakhir Samsinar Samsinar Samsinar Samsinar Samsinar Samsinar Samsinar Samsinar Sato Sato Sato, Sato Siti Hajerah Hasyim Sitti Aisah Sitti Hadijah Bakkarang Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sri Rahmadhani Sri Utami St rahma Sulaiman, Nurjanna Sulastri Devi Lestari. S Sulastri Devi Lestari. S Sumule, Irene Imanuela Supriadi, Novi Syahir Fadli Syahrul Azwan Syamsiar, Syamsiar Thifal Maghfirah Umar, Ismail Utami Pradana Putri Vivi Dismayanti Wanda Wanda Warka Syachbrani Yulia Karmila, Firda Yulianti Awalia Yuliastuti, Risky Ayu Yusuf, Syifa Irtiyah Zam Ichwan, Naila Syam