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All Journal Teknosains: Media Informasi Sains dan Teknologi Indo-Fintech Intellectuals: Journal of Economics and Business Amsir Accounting & Finance Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Jusnia, Jusnia
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Physics Social Sciences

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Penyusunan anggaran dan pendekatan berbasis kinerja Anggerwati, A. Indah; Jusnia, Jusnia; Lukman, Siti Diva Syarifah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2351

Abstract

Penelitian ini bertujuan untuk mengetahui proses penyusunan anggaran berbasis kinerja di satuan kerja Politeknik Negeri Ujung Pandang. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kualitatif dengan menggunakan rancangan penelitian deskriptif pendekatan sistematis. Penelitian deskriptif bertujuan untuk memperoleh informasi-informasi mengenai keadaan saat ini, dan melihat kaitan antara variabel-variabel yang ada mengenai Evaluasi Anggaran Berbasis Kinerja di Politeknik Negeri Ujung Pandang. Partisipan dalam penelitian ini terdiri dari pihak kampus Politeknik Negeri Ujung Pandang yang terdiri dari Pembinaan Kemahasiswaan, Pengelolaan Sumber Daya, dan Pelayanan. Pengumpulan data dilakukan melalui wawancara mendalam dan observasi langsung terhadap proses yang terjadi. Hasil penelitian menunjukkan bahwa Politeknik Negeri Ujung Pandang dikatakan telah menerapkan bentuk sederhana dari penganggaran berbasis kinerja (performance based budgeting) dan membuat anggaran berdasarkan skala prioritas serta telah menetapkan indikator kinerja untuk mengukur hasil dari pengeluaran anggaran yang dilakukan dan menggunakan indikator tersebut dalam proses atau mekanisme penyusunan anggaran jadi dapat dikatakan praktek-praktek yang dilakukan dalam penyusunan anggaran berbasis kinerja di Politeknik Negeri Ujung Pandang telah sesuai dengan peraturan-peraturan yang ada.
Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.623

Abstract

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.
PREPARASI SEL SURYA TERSENSITISASI DYE (DSSC) DARI EKSTRAK KULIT UBI JALAR UNGU (Ipomoea batatas L.) Aisyah, Aisyah; Jusnia, Jusnia; Nur, Arfiani; Abubakar, A. Nurfitriani; Ibrahim Patunrengi, Iswadi
Teknosains Vol 17 No 1 (2023): Januari-April
Publisher : Fakultas Sains dan Teknologi Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/teknosains.v17i1.32860

Abstract

Various dyes have been investigated for Dye-Sensitized Solar Cell application. The ethanol extract from peels of purple sweet potato Ipomoea batatas L. is commonly used as a dye in TiO2 semiconductors. However, in this study the dyes were extracted stepwise by three solvents with graded polarity; n-hexane, ethyl acetate, and methanol. Each extract and the mixture are used as the sensitizers for DSSC. This aimed to compare the efficiency value to obtain the highest solar energy conversion into electricity. The DSSC performance was studied based on the phytochemical analysis, UV-Vis and FTIR spectrum, and the semiconductor morphology by SEM analysis. The mixed extract produced the highest cell efficiency of 0,10 with Vmax and Imax values of 276 mV and 25,7 mA, respectively.
Analisis Common Size: Mengoptimalkan Kinerja Keuangan Mandiri Perkasa Interior Hasan, Hamida; Jusnia, Jusnia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 1 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Penelitian ini menggunakan analisis common size untuk menganalisis kinerja keuangan Mandiri Perkasa Interior. Hasil menunjukkan fluktuasi kas dari 79,75% ke 65,05%. Piutang usaha menurun dari 16,31% ke 3,15%, lalu meningkat menjadi 21,06%. Biaya produksi menurun dari 83,33% ke 80,01%. Biaya operasional meningkat dari 8,70% ke 9,34%, tetapi tetap konsisten. Pajak meningkat dari 0,28% ke 0,77%. Laba bersih setelah pajak meningkat dari 7,69% ke 9,88%.
Peran Komitmen Kerja dan Kepuasan Kerja dalam Kinerja Pegawai PT. Bank Sulselbar Cabang Barru S, Praweldi; Nur, Irawati; Nurnaningsih, Nurnaningsih; Jusnia, Jusnia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 4 (2023): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

The purpose of this study was to determine the effect of work commitment and job satisfaction partially and simultaneously on the performance of employees of PT. BANK SULSELBAR BRANCH BARRU. The analytical methods used in this research are observation, interviews, questionnaires, documentation, and library research. Determination of the sample was determined by saturated sampling (census) and obtained as many as 41 respondents. The results of this study indicate that (1) Partially Work Commitment has a positive and significant effect on employee performance at PT. Bank Sulselbar Barru Branch. This is indicated by the value of the results of the t test analysis obtained by t count > t table, namely 4.782 > 2.024 and a significance value of 0.004 (< 0.05). And partially Job Satisfaction has a positive and significant effect on employee performance. This is indicated by the value of the results of the t test analysis obtained by t count > t table, namely 4,768 > 2.024 and a significance value of 0.000 (<0.05). (2) Simultaneously Work Commitment and Job Satisfaction have a positive and significant effect on employee performance. This is indicated by the value of the results of the F test analysis obtained by the value of F count > F table, namely 29,941 > 3.24 with a significant level of 0.000 <0.05. These results indicate that the second hypothesis is accepted. (3) The results of the determination coefficient of 0.737 indicate the ability of the independent variable to affect the dependent variable, namely 73.7%, therefore for researchers who will research with the same theme, it is advisable to add other variables that are not yet present in this study or to examine other variables , so that research results can be even better and prove the hypothesis. It is possible that this will provide results of a comparison of the effects of previous studies.
Jendela ke Stabilitas: Analisis Rasio Likuiditas dalam Kinerja Keuangan Nurjamila, SY.; Yahya, Yodi; Jusnia, Jusnia; Sapada, Mh. Iqbal Andi
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 4 (2023): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Based on the research that has been carried out, the aim of this research is to determine and evaluate financial ratios in assessing financial performance at PT. Bank Sulselbar Mamasa Branch. The assessment approach used is a descriptive approach. Meanwhile, the type of data used is quantitative data in the form of numbers and the data source used is the financial report of PT. Bank Sulselbar Mamasa Branch. The data collection technique used is the documentation technique and the data analysis technique is the description analysis technique. The results of research at PT. Bank Sulselbar Mamasa Branch proves that in terms of liquidity ratios, especially the current ratio if averaged (4.4 times) and the quick ratio if averaged (4.4 times), then the bank is said to be good because it is above standard criteria. For the cash ratio calculation, if it is averaged (0.05%), the bank is said to be not good because it is below industry standards.
Evaluasi Efisiensi Keuangan: Implementasi Du Pont System Anggerwati, A. Indah; Jusnia, Jusnia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 2 (2023): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study examines the financial performance of a company using Du Pont System Analysis. Utilizing a descriptive quantitative approach with secondary data, the research employs various data collection methods. Results reveal suboptimal financial performance over a three-year period, as evidenced by fluctuating and declining Return on Assets (ROA) and Return on Equity (ROE). Both ROA and ROE values fall below industry standards, indicating inefficient asset utilization and management. The analysis highlights the impact of low Total Asset Turnover (TATO) on overall financial performance, suggesting a misalignment between asset growth and income generation. This research demonstrates the effectiveness of Du Pont System Analysis in identifying key areas for financial improvement in business operations.
Perputaran Piutang, Perputaran Persediaan dan ROA Menggunakan Pendekatan DuPont Pada Perusahaan Perdagangan yang Terdaftar di BEI Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 4 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to determine the effect of accounts receivable turnover and inventory turnover on return on assets (ROA) using the DuPont system approach. The data used in this study are secondary data taken from the Indonesia Stock Exchange (IDX) database, which can be accessed through the official website www.idx.co.id. The independent variables in this study are accounts receivable turnover (X1) and inventory turnover (X2), while return on assets (ROA) is used as the dependent variable. The results showed that (1) accounts receivable turnover partially had a significant positive effect on return on assets (ROA); (2) inventory turnover partially had a significant positive effect on return on assets (ROA).
Co-Authors Abubakar, A. Nurfitriani Aisyah Aisyah Anggerwati, A. Indah Arfiani Nur Hamida Hasan Ibrahim Patunrengi, Iswadi Lukman, Siti Diva Syarifah Nisrina, Ulfah Laila Nur, Irawati Nurjamila, SY. Nurnaningsih Nurnaningsih, Nurnaningsih S, Praweldi Sapada, Mh. Iqbal Andi Yahya, Yodi