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All Journal Jurnal Pemberdayaan Nusantara Jurnal Riset Ilmiah AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Akuntansi dan Keuangan
Husin Husin
Universitas Halu Oleo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH BIAYA PROMOSI TERHADAP PENDAPATAN HOTEL CLARO KENDARI Husin Husin; Yuli Lestari Labangu; Sitti Sartika
Jurnal Akuntansi dan Keuangan Vol 7 No 2 (2022): Oktober
Publisher : Jurusan Akuntansi FEB UHO

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Biaya promosi terhadap pendapatan Hotel Claro Kendari. Pada penelitian ini metode yang akan digunakan yaitu kuantitatif kausal, yaitu penelitian yang menggambarkan suatu generalisasi atau menjelaskan hubungan sebab-akibat, yang dilakukan di Hotel Claro Kendari pada bulan Januari 2022 – Februari 2022 dengan jumlah sampel sebanyak 36 sampel. Analisis data menggunakan SPSS dengan uji regresi linier sederhana.Tehnik pengumpulan data dalam penelitian ini adalah dokumentasi. Jenis data yang digunakan adalah data sekunder. Berdasarkan hasil analisis linear sederhana menunjukkan bahwa terdapat  pengaruh yang positif dan signifikan biaya promosi terhadap pendapatan dengan besar pengaruh sebesar 54,7% .
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN FULL COSTING (STUDI KASUS PADA UD. SINAR MENTE) Sitti Nurnaluri; Husin Husin; Sri Ainun Khusnul Chatima
Jurnal Akuntansi dan Keuangan Vol 7 No 2 (2022): Oktober
Publisher : Jurusan Akuntansi FEB UHO

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menjelaskan perhitungan harga pokok produksi dengan pendekatan full costing pada UD. Sinar Mente. Data yang di gunakan adalah data kualitatif dan data kuantitatif, metode pengumpulan data dalam penelitian ini yaitu wawancara dan dokumentasi. Metode analisis yang di gunakan adalah analisis deskriptif. Hasil penelitian ini menunjukkan bahwa perhitungan harga pokok produksi dengan menggunakan metode perusahaan dan metode full costing terdapat perbedaan. Dimana, pada metode perusahaan perhitungan harga pokok produksinya rendah di bandingkan dengan metode full costing. Hal ini di karenakan pada metode perusahaan dalam perhitungan harga pokok produksinya tidak memasukkan semua unsur biaya. Sedangkan metode full costing dalam perhitungan harga pokok produksinya memasukkan semua unsur biaya, baik itu biaya bahan baku, biaya tenaga kerja langsung, biaya overhead pabrik tetap maupun variabel. Perhitungan harga pokok produksi dengan menggunakan metode perusahaan pada mente goreng manis Rp7.462.000 sedangkan perhitungan harga pokok produksi dengan menggunakan metode full costing pada mente goreng manis Rp7.683.000 dari kedua hasil perhitungan menunjukkan bahwa perhitungan metode full costing lebih tinggi daripada perhitungan metode perusahaan. Terdapat selisih sebesar Rp221.000. Sehingga perusahaan menargetkan harga pokok produksi sebesar 25% dari penjualan produk sebesar Rp7.500.000.
PENGARUH LOCUS OF CONTROL DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI BADAN KEUANGAN DAN ASET DAERAH KOTA KENDARI Husin Husin; Ika Maya Sari; Nur Eni Ardelia Labaada
Jurnal Akuntansi dan Keuangan Vol 8 No 1 (2023): Februari
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jak.v8i1.63

Abstract

Penelitian ini bertujuan untuk megetahui dan menganalisis pengaruh Locus Of Control dan kepuasan kerja berpengaruh terhadap kinerja pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kota Kendari. objek penelitian adalah suatu sasaran atau hal yang akan menjadi pokok yang akan diteliti bagi seorang peneliti untuk dipelajari lebih lanjut. Dalam penelitian yang menjadi objek penelitian ini adalah Kinerja Pegawai sebagai variabel Dependen (Y), Locus Of Control (X1), dan Pemanfaatan Teknologi Informasi (X2) sebagai variabel Independen, lokasi penelitian adalah lingkup Pemerintah Kota Kendari. Hasil Penelitian Menunjukkan bahwa (1) Locus Of Control terhadap kinerja pegawai berpengaruh positif dan signifikan. Pegawai. (2) kepuasan kerja terhadap kinerja pegawai berpengaruh positif dan signifikan. (3) Berdasarkan hasil pengujian hipotesis memperlihatkan bahwa secara simultan Locus Of Control dan Kepuasan Kerja berpengaruh signifikan terhadap kinerja pegawai. Hal ini menunjukkan bahwa jika variable Locus Of Control dan kepuasan kerja mengalami peningkatan secara bersamaan maka kinerja pegawai akan semakin meningkat.
THE EFFECT OF WORKLOAD AND TIME PRESSURE ON THE AUDITOR’S ABILITY TO DETECT FRAUD TENDENCIES AT THE REGIONAL REPRESENTATIVE AUDIT BOARD Husin Husin; Nitri Mirosea; Amelia Sari
Jurnal Akuntansi dan Keuangan Vol 8 No 2 (2023): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jak.v8i2.98

Abstract

This study aims to determine the effect of workload and time pressure on the auditor's ability to detect fraud tendencies. The population in this study were all State Civil Servants (ASN) at the Audit Board of the Province of Southeast Sulawesi, totaling 106 people. Data collection techniques in this study used a questionnaire which was measured using a Likert scale. The sampling technique used is a purposive sampling technique which has criteria, namely the position of auditor/investigator totaling 80 people. The number of auditors who filled out the questionnaire was 60 people. The results of this study indicate that: 1) Workload has a positive and insignificant effect on the Auditor's Ability to Detect Fraud Tendencies. 2) Time Pressure has a positive and significant effect on the Auditor's Ability to Detect Fraud Tendencies. 3) Workload and Time Pressure have a significant effect on the Auditor's Ability to Detect Fraud Tendencies.
Pengaruh Teknologi, Lingkungan, Melalui Social Media Adopction terhadap Business Peformance UMKM di Kota Kendari Nurwati Nurwati; Husin Husin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 7 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i7.2839

Abstract

This study aims to examine the influence of technology and environment on business performance through the mediation of social media adoption among MSMEs in Kendari City. A quantitative approach was applied using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) through the SmartPLS 4.0 software. The research sample consisted of 100 MSME actors selected using purposive sampling techniques. The results show that technology and environment have a positive and significant effect on social media adoption. Furthermore, social media adoption has a positive and significant effect on MSMEs' business performance. However, the direct influence of technology on business performance was not significant, indicating that social media adoption plays a crucial mediating role in this relationship. Therefore, this study confirms that the utilization of technology, supported by the adoption of social media, can effectively improve the business performance of MSMEs.
Literasi Akuntansi Rumah Tangga Untuk Menekan Risiko Kemiskinan Pada Kelompok PKK Nambo Nur Asni; Hasbudin Hasbudin; Husin Husin; Intihanah Intihanah; Tuti Darmawati; Emillia Nurdin; Rahmi Syafitri; Adhanti Eka Fitriyani; Nurul Chomariah Agustin
Jurnal Pemberdayaan Nusantara Vol 6, No 1 (2026): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v6i1.9717

Abstract

This community service program aimed to strengthen household accounting literacy among housewives in the PKK group of Kelurahan Nambo, Kecamatan Nambo, Southeast Sulawesi, as a strategy to reduce household poverty risk. The method combined participatory adult-learning lectures, case simulations, small-group discussion, and four weeks of hands-on mentoring in filling household cash books, debt-monitoring cards, and monthly evaluation sheets. The program was attended by housewives active in PKK activities, with pre-test and post-test used to measure knowledge gains. Results showed an increase in participants' understanding of budgeting, cash-flow recording, and emergency-fund planning, along with growing ability to separate household and side-business funds. The program is recommended to continue through periodic mentoring by local PKK cadres to sustain behavioral change.
ANALISIS PENGAKUAN PENDAPATAN PASIEN BPJS PADA RUMAH SAKIT UMUM DAERAH dr. H. L.M. BAHARUDDIN, M.Kes Husin Husin; Nurwati Nurwati
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 7 (2026): SINERGI : Jurnal Riset Ilmiah, Juli 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i7.2838

Abstract

The objective of this study is to comprehend the process of revenue recognition for patients covered by BPJS. This research employs a quantitative descriptive methodology, utilising a case study conducted at the Regional General Hospital dr. H. L.M. Baharuddin, M.Kes. Data collection was performed through interviews and documentation. The acquired data was subsequently examined to ascertain the Hospital's method of revenue recognition for BPJS patients. The research findings indicate that at this particular location, revenue recognition is carried out using an accrual-based accounting system through the implementation of the INA-CBGs (Indonesia Case Base Groups) package application for BPJS patients. This technique is consistent with the guidelines outlined in the Statement of Financial Accounting Standards (PSAK) 72 regarding revenue generated from contracts with clients. The implementation of the accrual basis enables the Hospital to record income when health services are rendered to patients. The utilisation of the INA-CBGs package as a foundation for billing also aligns with the principles stated in PSAK 72, particularly in terms of quantifying the distribution of transaction charges. This conformity demonstrates that the Hospital being examined has implemented suitable accounting procedures that adhere to relevant standards.
Co-Authors Adhanti Eka Fitriyani Amelia Sari Emillia Nurdin Hasbudin Hasbudin Ika Maya Sari Intihanah Intihanah Nitri Mirosea Nur Asni Nur Eni Ardelia Labaada Nurul Chomariah Agustin Nurwati Nurwati Rahmi Syafitri Sitti Nurnaluri Sitti Sartika Sri Ainun Khusnul Chatima Tuti Darmawati Yuli Lestari Labangu