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All Journal Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Tangible Journal JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economic Research and Financial Accounting Income Journal of Economics Development
Kamal, Nur Asmi Ainun
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Public Health Social Sciences Other

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The Significance Of Accounting Records Based On SAK ETAP At The Makassar City Coffee Shop For Micro, Small, And Medium Enterprises Nur Asmi Ainun Kamal; Fika Hartina Sari; Sitti Jamiah HA; Melsa Jumliana; Rahadian Cahyadi
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.62

Abstract

This research aims to determine the suitability of accounting records at Warkop MSMEs in Makassar City based on SAK ETAP. and to find out the obstacles faced by Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City when they do not implement accounting records in accordance with SAK ETAP. The method used in this research uses a qualitative approach. The subjects in this research are Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City including Coffee Shop Boeken Huis, Coffee Shop Resota, and Coffee Shop Malaku. This research uses qualitative data types and primary data sources and secondary data. Data collection techniques use observation, interviews and documentation. The data analysis used in this research is descriptive data analysis using analysis steps: Classifying, Identifying, Analyzing, processing data and making conclusions. The results of this research show that: Accounting records carried out by Coffee Shop Managers are still carried out very simply. only record cash incoming and cash outgoing from business activities without recording journals or ledgers. The recording carried out by Coffee Shop depends on the understanding of each Coffee Shop manager. This is due to the lack of knowledge of Coffee Shop owners regarding SAK ETAP, there are no special experts in the field of Accounting and warkop managers have never attended accounting training from the government or those in charge of Micro, Small, And Medium Enterprises
Optimizing Regional Original Income: A Comprehensive Analysis and Assessment of Revenue Management Practices in Pangkajene Regency and Islands Nur Sandi Marsuni; Nur Asmi Ainun kamal
Income Journal Of Economics Development Vol. 4 No. 1 (2024): Januari 2024
Publisher : Pustaka Digital Indonesia

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Abstract

This research delves into the optimization of regional original income and scrutinizes its recording practices in Pangkajene Regency and Islands for the years 2021-2022. Employing a descriptive qualitative research method, data was collected through observation, interviews, and documentation. The findings reveal that the regional original income in Pangkajene and Islands comprises various taxes including hotel tax, restaurant tax, entertainment tax, advertising tax, street lighting tax, parking tax, underground water tax, class C mineral tax, land and building tax, and BPHTB tax. Despite an increase in tax realization from IDR 90,323,492,905.46 in 2021 to IDR 90,906,902,478.70 in 2022, both years failed to meet the set targets. The Covid-19 pandemic has profoundly impacted both national and regional economies, leading to a decline in state revenues and consequently affecting regional revenues. Amidst reduced transfer funds and relaxations in revenue targets, local governments face challenges in achieving local original income targets. Fiscal decentralization grants regions autonomy in managing their own affairs, with local original income serving as a crucial revenue source. However, fluctuating economic conditions, exacerbated by the pandemic, influence the realization of regional income targets. Analyzing the data, it becomes evident that certain types of taxes exhibited varying performance between 2021 and 2022, emphasizing the need for dynamic strategies in regional revenue management. The study underscores the importance of enhancing supervision and control mechanisms to stabilize revenue fluctuations and improve contributions to regional development. Additionally, optimizing local revenue sources is recommended to mitigate large annual fluctuations. This research contributes to understanding revenue management practices and informs policymakers on strategies to bolster regional income amid economic uncertainties.
Understanding the Effectiveness of Village Fund Allocation Management: A Study in Sinjai Regency ST. Ramadania; Nur Asmi Ainun kamal
Income Journal Of Economics Development Vol. 4 No. 1 (2024): Januari 2024
Publisher : Pustaka Digital Indonesia

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Abstract

This research aims to analyze the effectiveness of managing village fund allocation in Sinjai Regency. The research method used is descriptive quantitative, involving data collection through observation and interviews, as well as the analysis of primary and secondary data. The results of the analysis show that the management of village fund allocation in Sinjai Regency is classified as effective, with an average level of effectiveness during the 2018-2022 period reaching 96.58%. This study underscores the importance of effective village resource management in enhancing the community economy and improving village infrastructure. The research results indicate that the government of Sinjai Regency has succeeded in achieving a high level of effectiveness in managing village funds, particularly in the development sector. Despite fluctuations, the average level of effectiveness of village fund management during the 2018-2022 period remains relatively high. Further analysis reveals that the management of village fund allocation in Sinjai Regency has met established effectiveness standards, with the effectiveness percentage peaking in 2018 and 2022. The findings of this research contribute to a better understanding of how village fund allocation is managed and its impact on development at the village level. This research plays a crucial role in enhancing knowledge about the effectiveness of village fund allocation management, and it provides valuable insights for village governments and related stakeholders to improve village fund management performance in the future.
Peran CEO Narsisme dalam Mendorong Peningkatan Kinerja Keuangan Perusahaan Go Public di Indonesia Jumliana, Melsa; Ramly, Ramly; Sari, Fika Hartina; Jam’iah, Sitti; Kamal, Nur Asmi Ainun
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.466

Abstract

Penelitian ini bertujuan untuk mengetahui peran CEO Narsisme dalam mendorong peningkatan kinerja keuangan pada perusahaan go public di Indonesia. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia sejak tahun 2015-2019. Sampel ditentukan dengan teknik purposive sampling dan menghasilkan sebanyak 70 observasi perusahaan tahun 2015-2019. Kinerja keuangan diukur dengan menggunakan rasio return on assets (ROA). CEO Narsisme dihitung dengan menggunakan ukuran foto CEO yang terdapat dalam annual report. Teknik pengumpulan data yang digunakan adalan teknik dokumentasi berupa data sekunder yaitu annual report dan financial report. Data dianalisis dengan metode analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa CEO Narsisme berpengaruh negatif terhadap kinerja keuangan perusahaan BUMN.
Kode Etik Auditor: Telaah Model Auditing Rasulullah SAW, Sebagai Role Model Auditor Sari, Fika Hartina; Jumliana, Melsa; Kamal, Nur Asmi Ainun
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6245

Abstract

Auditor ethics play a crucial role in maintaining integrity, transparency, and accountability in the audit process. This study aims to examine the auditing model taught by the Prophet Muhammad SAW and explore the relevance of his ethical principles as a role model for auditors in the context of professionalism, independence, objectivity, communication, confidentiality, and accountability. In this study, it was identified that the Prophet Muhammad SAW, as a leader and individual who has great responsibility in leading the people, practiced ethical values ​​that are very relevant to the modern audit world. Through his example in carrying out his duties fairly, maintaining trust, effective communication, and steadfastness in being accountable for every decision, the Prophet Muhammad SAW provided strong guidance for auditors in carrying out their profession. The honesty, transparency, and justice applied by the Prophet Muhammad SAW in all aspects of his life are important foundations in building trust and professionalism in auditing. Therefore, the auditing model taught by the Prophet Muhammad SAW is not only relevant to Muslims, but also makes a significant contribution to the development of ethical audit practices in the modern era.
Digitalisasi Pencatatan Keuangan dan Strategi Pemasaran untuk UMKM Berbasis Rumah Tangga di Dapur Risol Kota Makassar Sari, Fika Hartina; Rano, Jessie Alisa; Jumliana, Melsa; Kamal, Nur Asmi Ainun; Cahyadi, Rahadian; Sabara, Abdul Razak J.; Yusril, Basso
Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2025): Abdi Wiralodra
Publisher : universitas wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/abdi.v7i2.352

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berbasis rumah tangga berperan signifikan dalam mendukung perekonomian daerah, termasuk di Kota Makassar. Meskipun demikian, sebagian pelaku UMKM masih mengalami kendala dalam pengelolaan pencatatan keuangan dan penerapan strategi pemasaran yang efektif. Penelitian ini bertujuan untuk mengimplementasikan digitalisasi sistem pencatatan keuangan serta merancang strategi pemasaran yang tepat bagi UMKM “Dapur Risol” di Makassar. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif melalui kegiatan observasi, wawancara, dan pendampingan langsung. Hasil penelitian menunjukkan bahwa penerapan aplikasi pencatatan keuangan digital berbasis Excel dan mobile accounting tools membantu pelaku usaha dalam mencatat transaksi harian, mengelola arus kas, serta menyusun laporan keuangan sederhana. Selain itu, pelatihan strategi pemasaran digital melalui media sosial, seperti Instagram dan WhatsApp Business, mampu meningkatkan visibilitas produk serta memperluas jangkauan pasar. Kesimpulan dari kegiatan ini menunjukkan bahwa digitalisasi pencatatan keuangan dan pemasaran digital dapat meningkatkan efisiensi operasional serta daya saing UMKM rumah tangga.
PERAN BOARD DIVERSITY DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN GO PUBLIC DI INDONESIA Jumliana, Melsa; Kamal, Nur Asmi Ainun; Nirmalasari, Sri; Ramly, Ramly
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4610

Abstract

Penelitian ini bertujuan untuk menguji pengaruh board diversity terhadap corporate social responsibility (CSR). Penelitian ini dilakukan di perusahaan yang terdaftar di Bursa Efek Indonesia Sektor food and Beverage. Pengamatan dilakukan selama 6 tahun sejak tahun 2018-2023. Data yang digunakan merupakan data sekunder berupa laporan tahunan dan laporan keberlanjutan. Penentuan sampel dilakukan dengan menggunakan metode purpasive sampling. Dari 24 perusahaan sebagai populasi diperoleh sebanyak 19 perusahaan yang dijadikan sampel dengan masa pengamatan selama 6 tahun. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif jenis explanatory research dengan bantuan alat analisis software SPSS. Adapun teknik analisis yang digunakan menggunakan analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa gender diversity berpengaruh positih terhadap pengungkapan CSR. Hal tersebut berarti kehadiran direktur perempuan dapat meningkatkan pengungkapan CSR. sementara direktur independen dan foreign director tidak berpengaruh terhadap pengungkapan CSR.
Co-Authors Cahyadi, Rahadian Jam’iah, Sitti Melsa Jumliana Nirmalasari, Sri Nur Sandi Marsuni Ramly, Ramly Rano, Jessie Alisa Sabara, Abdul Razak J. Sari, Fika Hartina Sitti Jamiah HA ST. Ramadania Yusril, Basso