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Tinjauan Atas Penetapan Harga Pokok Penjualan Pada PT Kimia Farma Apotek Cabang Alauddin Masnawaty Sangkala
Journal of Economic Education and Entrepreneurship Studies Vol. 3 No. 1 (2022): VOL 3, NO 1 (2022): JE3S, JUNI 2022
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

This study aims to determine the calculation in determining the cost of goods sold at PT Kimia Farma Apotek Alauddin branch. The variable that is the focus of this research is therecap of Cost of Goods Sold Calculation Data at PT Kimia Farma Apotek Alauddin branch and then measured by comparing it with the determination of the cost of goods sold at the company with calculations according to theory. The population in this study is the data on the calculation of Cost of Goods Sold at PT Kimia Farma Apotek Alauddin branch. Meanwhile, the sample in this study is data on sales of the Company's merchandise in March 2020. Data analysis was carried out using descriptive analysis. The results of this study show that the calculation in determining the cost of goods sold at PT Kimia Farma Apotek Alauddin branch does not deviate from the theory proposed by Sujarweni.

Tinjauan Atas Prosedur Audit Kas dan Setara Kas Pada Kantor Akuntan Publik di Makassar Masnawaty Sangkala
Journal of Economic Education and Entrepreneurship Studies Vol. 3 No. 2 (2022): VOL 3, NO 2 (2022): JE3S, DESEMBER 2022
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

This study aims to determine the cash and cash equivalent audit procedures at KAP Masnawaty Sangkala, SE., M.Si., Ph.D., Ak., CA., CPA in Makassar. The variable that is the focus of this research is the Cash and Cash Equivalent Audit procedures at KAP Masnawaty Sangkala, SE., M.Si., Ph.D., Ak., CA., CPA in Makassar. The data collection method used is documentation. The data analysis was carried out using descriptive analysis. The results of this study indicate that the cash and cash equivalent audit procedures at KAP Masnawaty Sangkala, SE., M.Si., Ph.D., Ak., CA., CPA in Makassar are in accordance with the theory proposed by Sukrisno Agoes.

Pengaruh Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Pada Siswa Kelas XII IPS SMA Negeri 6 Gowa Gita Damansi Putri; Masnawaty Sangkala; Nuraisyiah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5516

This study aims to determine the effect of entrepreneurial knowledge on entrepreneurial interest in class XII students of the IPS program of SMA Negeri 6 Gowa. The variables in this study are entrepreneurial knowledge as the independent variable and entrepreneurial interest as the dependent variable. The population of this study were all students of class XII IPS 1 and XII IPS 2 of SMA Negeri 6 Gowa. The sampling technique used the Total Sampling Technique, samples from the population were obtained from the entire population with a sample of 39 students. The data collection techniques used were observation and questionnaires. The data analysis technique used is descriptive percentage analysis, instrument testing and hypothesis testing. Based on the results of the data analysis that has been carried out, the results of the descriptive analysis of entrepreneurial knowledge were obtained at 81.77 percent which was very high and the interest in entrepreneurship was 68.85 percent which was classified as high. From the results of the simple linear regression analysis, entrepreneurial knowledge was obtained Y = 8.110 + 0.823X, which means that for every 1 additional value of entrepreneurial knowledge, the value of entrepreneurial interest increases by . While the product moment correlation test obtained a value of 681 correlation coefficients and was in the very low category, which means that the influence of entrepreneurial knowledge on entrepreneurial interest is very strong. The results of the determination coefficient analysis (r2) obtained a value (r2) = 0.463 which means that entrepreneurial knowledge has a contribution to entrepreneurial interest of 5 percent and the remaining 95 percent is influenced by other factors. Meanwhile, from the results of the t-test analysis, a significant value of 0.001 <0.05 was obtained, which means.

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Auditor Masnawaty Sangkala
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2299

In the business and industrial world, there are currently more possibilities to fill unfilled positions. The general public is currently quite interested in a career in public accounting. Professional guidance from a Public Accounting Firm (KAP) is one of them. Whether a professional KAP can occur depends greatly on the performance of the auditor. Auditor performance, especially the results of the work achieved by the auditor in carrying out his duties, is one of the benchmarks used to assess the good or bad of a job and his responsibilities. The writing style used is descriptive literature research, and the subject matter of the writing is related to the elements that affect the quality of the auditor. Where accountability indicators greatly improve the quality of audit work. If the auditor holds high standards of accountability, then professional care has a positive impact on the quality of the assessment results. This shows that the auditor will benefit greatly in determining the scope and method of audit work by using professional expertise and having sufficient confidence in the evidence found. Two factors, professional skepticism and sufficient confidence, can be used to measure professional care. Work experience also has a beneficial impact on audit quality. This shows that the audit made by Alim et al. higher quality and better quality as auditor experience and length of service increase.

Analisis Teknikal Sebagai Dasar Pengambilan Keputusan dalam Trading Saham pada Bursa Efek Indonesia (Studi pada BBCA dan BBRI Januari-Juni 2024) Masnawaty Sangkala
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2530

This study aims to examine stock price movements using the Bollinger Bands (BB) and Relative Strength Index (RSI) indicators as a reference in making stock buying and selling decisions. The data analyzed includes daily movements of PT Bank Central Asia Tbk (BBCA) and PT Bank Rakyat Indonesia Persero Tbk (BBRI) shares during the period January-June 2024. The research method utilizes the BB indicator to measure volatility and price movement patterns, as well as RSI to detect overbought and oversold conditions. The results show that optimal stock purchases occur when the price is outside the BB lower band line with an RSI value below 30. Conversely, optimal stock sales are made when the price is outside the BB upper band line with an RSI value above 70. The combination of these two indicators proves effective in producing more accurate transaction signals, thus helping investors determine the timing of transactions more precisely. This research provides practical benefits for investors in applying technical analysis to reduce the risk of loss and increase profit opportunities in the capital market.

ANALISIS EFEKTIVITAS PENGGUNAAN TEKNOLOGI INFORMASI DAN KOMUNIKASI DALAM PROSES PEMBELAJARAN AKUNTANSI DI SMAN 21 MAKASSAR Ainun Afifah Rusli; Sahade; Masnawaty Sangkala
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 5 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v5i2.7743

Penelitian ini bertujuan: (1) untuk mengidentifikasi persepsi guru dan siswa terhadap penggunaan TIK dalam pembelajaran akuntansi di SMAN 21 Makassar, (2) untuk mengetahui hambatan dan tantangan penggunaan TIK dalam pembelajaran akuntansi di SMAN 21 Makassar, (3) untuk mengetahui dampak penggunaan TIK terhadap hasil belajar akuntansi siswa di SMAN 21 Makassar. Variabel dalam penelitian ini adalah variabel tunggal yaitu efektivitas penggunaan teknologi informasi dan komunikasi dalam proses pembelajaran akuntansi. Subjek penelitian ini adalah Guru Akuntansi dan Siswa Kelas XI yang belajar akuntansi. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data dilakukan dengan cara wawancara, observasi, dan dokumentasi. Adapun analisis data dilakukan denan tiga tahap yaitu pengumpulan data, reduksi data, terakhir verifikasi data/penarikan kesimpulan. Bedasarkan hasil penelitian, persepsi siswa dan guru terhadap penggunaan teknologi informasi dan komunikasi positif. Baik siswa maupun guru sangat terbantukan dengan penggunaan TIK dalam pembelajaran akuntansi. Selain itu, TIK memberikan dampak positif yang signifikan terhadap hasil belajar siswa. TIK tidak hanya meningkatkan pemahaman yang lebih baik, tetapi juga meningkatkan motivasi, keterlibatan, dan keterampilan teknologi siswa. Keterbatasan infrastruktur dapat dikatakan masih menjadi hambatan utama yang cukup mempengaruhi efektivitas pemanfaatan teknologi informasi dan komunikasi dalam pembelajaran di SMAN 21 Makassar, selain hambatan teknis lainnya. This research aims: (1) to identify teachers' and students' perceptions of the use of ICT in accounting learning at SMAN 21 Makassar, (2) to determine the obstacles and challenges of the use of ICT in accounting learning at SMAN 21 Makassar, (3) to determine the impact of use ICT on student accounting learning outcomes at SMAN 21 Makassar. The variable in this research is a single variable, namely the effectiveness of the use of information and communication technology in the accounting learning process. The subjects of this research were Accounting Teachers and Class XI Students studying accounting. This research uses a qualitative approach with data collection techniques carried out by means of interviews, observation and documentation. Meanwhile, data analysis was carried out in three stages, namely data collection, data reduction, and finally data verification/drawing conclusions. Based on the research results, the perceptions of students and teachers towards the use of information and communication technology were positive. Both students and teachers are greatly helped by the use of ICT in accounting learning. In addition, ICT has a significant positive impact on student learning outcomes. ICT not only promotes better understanding, but also increases students' motivation, engagement and technology skills. It can be said that limited infrastructure is still the main obstacle which significantly influences the effectiveness of the use of information and communication technology in learning at SMAN 21 Makassar, apart from other technical obstacles.

Perjalanan Emosional dan Psikologis Pelaku UMKM Perempuan dalam Mengelola Usaha Kecil Asrianto Asrianto; Anwar Ramli; Anwar Rauf; Romansyah Sahabuddin; Masnawaty Sangkala; Samirah Dunakhir
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 1 (2025): Juni : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i1.167

Women entrepreneurship in Micro, Small, and Medium Enterprises (MSMEs) plays a vital role in the local economy. However, women entrepreneurs often face complex emotional and psychological challenges due to their dual roles as housewives and entrepreneurs. Market uncertainty, social pressure, and lack of support from their environment further burden their workload. This study aims to explore the subjective experiences of women micro MSMEs, particularly in dealing with the psychological pressures of carrying out these roles. The research method used is a qualitative phenomenological approach with seven informants from the culinary, handicraft, and online trading sectors. Data were collected through semi-structured interviews and non-participant observation, then analyzed using a thematic approach based on the Miles & Huberman model. The results of the study revealed four main themes: (1) the pressure of dual roles that often trigger stress and emotional exhaustion (burnout), (2) chronic anxiety related to fear of business failure and income instability, (3) spirituality and religious activities as meaning-based coping mechanisms, and (4) the importance of social support from partners, family, and community as a balance of emotional conditions. These findings confirm that the success and sustainability of women's businesses depend not only on economic capital or technical skills, but are also significantly influenced by mental health and the strength of social networks. Therefore, empowerment programs for women's MSMEs need to be designed holistically, encompassing psychosocial aspects, coping strategy training, and strengthening supportive and inclusive social networks.

Exploring Local Wisdom: a Qualitative Study of Innovation in Traditional MSMEs in the Digital Era Asrianto Asrianto; Anwar Ramli; Amiruddin Tawe; Anwar Rauf; Romansyah Sahabuddin; Masnawaty Sangkala; Samirah Dunakhir
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Management, Entrepreneursh
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i1.168

This research aims to explore the forms, meanings, and processes of innovation undertaken by traditional Micro, Small, and Medium Enterprises (MSMEs) in facing the challenges of the digital era, with a particular emphasis on the role of local wisdom as a foundation for innovation. Using a qualitative approach with a case study design, this research explores the subjective experiences of MSMEs integrating cultural values with technological transformation. Data collection was conducted through in-depth interviews, participant observation, and document analysis, which were then analyzed using thematic methods. The results show that innovation in traditional MSMEs is not solely focused on technological aspects, but rather is the result of negotiations between cultural values, social adaptation, and modern market demands. Local wisdom has proven to be a source of values and ethics in product development, marketing strategies, and the digital transformation process. The innovation process occurs contextually and gradually, and is heavily influenced by community support and strong local social networks. This study confirms that culture-based innovation strategies provide a more sustainable and inclusive direction for MSMEs navigating the digital era. Therefore, digital transformation should not be separated from the social and cultural context in which MSMEs are rooted. This approach opens up space for a new understanding of more holistic innovation, which is not only technology-oriented, but also strengthens local identity and social cohesion within the MSME ecosystem.

Analisis Prosedur Sistem Informasi Akuntansi pada Siklus Penggajian Terhadap Karyawan: Studi Kasus BPDAS Jeneberang Saddang Devita Natalia; Nuraisyiah; Masnawaty Sangkala
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1989

A payroll accounting system is really needed in a company that can deal directly with employees. The payroll system functions in managing payment transactions for services carried out by employees who have a manager level position. Payroll-related activities (information regarding recruitment, dismissal, transfer, training, etc.) and collection of information regarding the use of employee time that occurs every day. However, the actual processing of payroll only occurs periodically because in most organizations employees are paid weekly, biweekly, or monthly rather than daily. Therefore, payroll is a continuous application that is processed in batch mode. The subject of this research is one of the administrative staff informants at the BPDAS Jeneberang Saddang office, while the results of this research are using documentation guidelines and interview guidelines taken using direct interview and documentation techniques. Data collection is carried out using a direct acquisition system from the parties concerned. Data analysis was carried out using qualitative descriptive analysis techniques. The research results show that the payroll system that occurs at the BPDAS Jeneberang Saddang office is in accordance with the Operational Procedure System (SOP) that has been established by the Ministry of Finance, namely the payroll system that is implemented at the BPDAS Jeneberang Saddang office is good in terms of providing documents relating to payroll system. The payroll system used by the BPDAS Jeneberang Saddang office is technology-based using the GPP (Central Civil Servant Salary) application system and other supporting documents such as changes to employee salary lists, making SPP (Payment Request Letters), SSP (Tax Payment Letters), SPM ( Payment Order), and finally SP2D (Funds Disbursement Order).

Pengaruh Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Pada Siswa Kelas XII IPS SMA Negeri 6 Gowa Gita Damansi Putri; Masnawaty Sangkala; Nuraisyiah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5516

This study aims to determine the effect of entrepreneurial knowledge on entrepreneurial interest in class XII students of the IPS program of SMA Negeri 6 Gowa. The variables in this study are entrepreneurial knowledge as the independent variable and entrepreneurial interest as the dependent variable. The population of this study were all students of class XII IPS 1 and XII IPS 2 of SMA Negeri 6 Gowa. The sampling technique used the Total Sampling Technique, samples from the population were obtained from the entire population with a sample of 39 students. The data collection techniques used were observation and questionnaires. The data analysis technique used is descriptive percentage analysis, instrument testing and hypothesis testing. Based on the results of the data analysis that has been carried out, the results of the descriptive analysis of entrepreneurial knowledge were obtained at 81.77 percent which was very high and the interest in entrepreneurship was 68.85 percent which was classified as high. From the results of the simple linear regression analysis, entrepreneurial knowledge was obtained Y = 8.110 + 0.823X, which means that for every 1 additional value of entrepreneurial knowledge, the value of entrepreneurial interest increases by . While the product moment correlation test obtained a value of 681 correlation coefficients and was in the very low category, which means that the influence of entrepreneurial knowledge on entrepreneurial interest is very strong. The results of the determination coefficient analysis (r2) obtained a value (r2) = 0.463 which means that entrepreneurial knowledge has a contribution to entrepreneurial interest of 5 percent and the remaining 95 percent is influenced by other factors. Meanwhile, from the results of the t-test analysis, a significant value of 0.001 <0.05 was obtained, which means.

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