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Amar Sani
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Alamat Penerbit / Pengelola : Jl. Meranti Raya No.1, Pandang, Panakkukang, Kota Makassar, Sulawesi Selatan 90231, Indonesia
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Kota makassar,
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Bata Ilyas Journal of Accounting
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : 27742555     DOI : https://doi.org/10.37531/bijac
Core Subject : Social,
Social Sciences
Bijac adalah jurnal ilmiah yang menerbitkan hasil penelitian original pada bidang akuntansi secara holistik. Bijac berkomitmen untuk menerbitkan karya-karya ilmiah berkualitas tinggi di bidang akuntansi dan bidang lain yang terkait yang menggunakan alat analisis dari disiplin ilmu dasar seperti ekonomi, statistik, psikologi, dan sosiologi. Penelitian-penelitian empiris, analitik dan eksperimental dari semua pendekatan dan paradigma, baik normatif maupun positif, akan diterbitkan selama berkontribusi pada kemajuan ilmu pengetahuan dalam akuntansi secara signifikan. Serta metode studi lapangan yang dilakukan untuk menjawab pertanyaan-pertanyaan ekonomi, faktor eksternal dan internal dalam bidang akuntansi, pengauditan, pengungkapan, pelaporan keuangan, perpajakan, dan sistem informasi serta bidang terkait seperti keuangan perusahaan, investasi, pasar modal, hukum, perikatan, dan informasi ekonomi adalah karya yang potensial diterbitkan pada Bijac.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 4, No 3 (2023): November" : 7 Documents clear
Analisis Kredit Pada PT Bank Rakyat Indonesia (Persero) Tbk Diandra Syahrani Irfan; Nurafni Oktaviyah
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.5986

Abstract

Metode penilaian kinerja keuangan bank terus berkembang seiring dengan perkembangan. Penelitian ini bertujuan untuk membandingkan tingkat kinerja keuangan PT Bank Rakyat Indonesia (Persero) Tbk. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Subyek penelitian ini adalah laporan keuangan PT Bank Rakyat Indonesia Tbk. (persero). Objek yang digunakan dalam penelitian ini adalah laporan keuangan PT Bank Rakyat Indonesia Tbk. (Persero) periode 2021-2022. Teknik pengumpulan data dalam penelitian ini adalah dengan mengunduh laporan keuangan dari situs resmi PT Bank Rakyat Indonesia Tbk. (persero).  Teknik analisis yang digunakan adalah penilaian rasio. Hasil penelitian ini diketahui bahwa analisis terhadap laba bersih pada tahun 2021 sebesar 21% dan pada tahun 2022 sebesar 25% Penilaian Kinerja Keuangan PT Bank Rakyat Indonesia Tbk. (Persero) dengan pendekatan rasio ini menunjukkan tren kenaikan yang terus berlanjut.
Analisis transparansi pengelolaan dana Desa di Desa Mattiro Uleng Kecamatan Liukang Tupabbiring Utara Kabupaten Pangkajene dan Kepulauan Fitriani Fitriani; Mukhammad Idrus; Samirah Dunakhir
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.5911

Abstract

This study aims to find out: how is the Village Fund Management Transparency in Mattiro Uleng Village. The variable of this research is Village Fund Management Transparency. Data collection techniques were carried out by means of interviews and documentation. Data analysis technique is done by descriptive analysis. The results of this study indicate that the transparency of the Mattiro Uleng Village government regarding the management of village funds is quite in accordance with the Minister of Home Affairs Regulation Number 20 of 2018, this is because the government still lacks information regarding the realization of village funds.Penelitian ini bertujuan untuk mengetahui: bagaimana Transparansi Pengelolaan Dana Desa di Desa Mattiro Uleng. Variabel penelitian ini adalah Transparansi Pengelolaan Dana Desa. Teknik pengumpulan data dilakukan dengan cara wawancara dan Dokumentasi. Teknik analisis data dilakukan dengan analisis Deskriptif. Hasil penelitian ini menunjukkan bahwa transparansi pemerintah Desa Mattiro Uleng terhadap pengelolaaan dana desanya cukup sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, hal tersebut disebabkanpemerintah masih kurang memberikan informasi terkait realisasi dana desa.Keywords: Transparansi Pengelolaan Dana Desa di Desa Mattiro Uleng
Akuntabilitas pengelolaan alokasi dana desa di Desa Rantebua Toraja Utara Estadebi Pagalla; Nur Afiah; Mukhammad Idrus
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.5912

Abstract

This study aims to find out: To Know the Accountability of Village Fund Management in North Rantebua Toraja Village. The variable of this research is Village Fund Allocation Management Accountability. Data collection was carried out by interviews and documentation. Miles & Huberman model qualitative data analysis techniques.Penelitian ini bertujuan untuk mengetahui: Untuk Mengetahui Akuntabilitas Pengelolaan Dana Desa di Desa Rantebua Toraja Utara. Variabel penelitian ini adalah Akuntabilitas Pengelolaan Alokasi Dana Desa pengumpulan data dilakukan dengan wawancara dan Dokumentasi. Teknik analisis data teknik kualitatif model Miles & HubermanKeywords: Pengelolaan Alokasi Dana Desa.
Faktor Pendidikan Mempengaruhi Tingkat Pengangguran (Studi Kasus di Kota Makassar Sulawesi Selatan) Paramita, Ahsani
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.6315

Abstract

This research aims to determine the effect of education level, wages and incoming migration on unemployment. This research is quantitative research that uses secondary data. Data was obtained from the Central Statistics Agency and the Population and Civil Registration Service of Makassar City in the period 2014-2023. The data analysis method used in this research is the multiple linear regression method. The research results show that the unemployment rate is influenced by the level of education. Testing three variables on the increase in unemployment in Makassar City has been scientifically proven that only the Education Level variable has a positive and significant effect. Meanwhile, the Wage and Urbanization variables were found to have no effect.Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pendidikan, upah dan migrasi masuk terhadap pengangguran. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder. Data diperoleh dari Badan Pusat Statistik dan Dinas Kependudukan dan Pencatatan Sipil Kota Makassar dalam pada kurun waktu 2014-2023. Metode analisis data yang digunakan pada penelitian ini adalah metode regresi linear berganda. Hasil penelitian menunjukkan bahwa tingkat pengangguran dipengaruhi oleh tingkat pendidikan. Pengujian tiga variabel terhadap peningkatan pengangguran di Kota Makassar terbukti secara ilmiah bahwa hanya variabel Tingkat Pendidikan yang berpengaruh positif dan signifikan. Sedangkan, variabel Upah dan Urbanisasi ditemukan tidak berpengaruh. Kata Kunci:Tingkat Pendidikan, Tingkat Pengangguran
Analisis rasio likuiditas untuk analisis laporan keuangan PT Blue Bird Tbk Noer Adhityanthi; Alifah Salsa Bilah; Krisolita Eliani; Khusnul Khotimah Mansur
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.1805

Abstract

Undertaked a financial analysis on a company is to determine how well the company is in processing or controlling aspects in its financial statements. The purpose of this research is to review the performance, especially in the financial sector of PT Blue Bird Tbk. This study uses qualitative as well as quantitative methods which in analyzing the financial statements of PT Blue Bird Tbk used financial ratio analysis, namely the liquidity ratio. The results of this study indicate that PT Blue Bird Tbk has managed and controlled its finances well, which is indicated by the value of the liquidity ratio analysis carried out which has shown above the recommended value.
Analysis of the effect of poverty, unemployment, and population on economic growth in North Kalimantan 2015-2022 Irwandi Irwandi; Regina Regina; Ahsani Paramita; Nurul Maghfirah Muhliza; Eva Wilina
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.5935

Abstract

Economic growth is the process of a change in a country's economic condition continuously to a better condition over a certain period. This article will discuss the effect of poverty, unemployment and population on economic growth in North Kalimantan 2015-2022 based on published articles/journals. In addition, the purpose of writing this article is so that we can find out whether poverty, unemployment and population in North Kalimantan affect economic growth. The method used is a type of normative research that examines document studies, and uses secondary data. Secondary data is obtained through data on poverty, unemployment, population and economic growth for the period 2015-2022 in North Kalimantan. After multiple analysis of the results and discussion, it can be concluded that in this study there are several findings. Namely, the number of poor people in North Kalimantan in the 2015-2022 period has a negative or insignificant effect on economic growth and the unemployment rate has a significant or significant effect on economic growth and the total population has no or insignificant effect on economic growth in North Kalimantan Province in 2015-2022. Keywords: Poverty, Unemployment, Population, Economic Growth Economic growth is the process of a change in a country's economic condition continuously to a better condition over a certain period. This article will discuss the effect of poverty, unemployment and population on economic growth in North Kalimantan 2015-2022 based on published articles/journals. In addition, the purpose of writing this article is so that we can find out whether poverty, unemployment and population in North Kalimantan affect economic growth. The method used is a type of normative research that examines document studies, and uses secondary data. Secondary data is obtained through data on poverty, unemployment, population and economic growth for the period 2015-2022 in North Kalimantan. After multiple analysis of the results and discussion, it can be concluded that in this study there are several findings. Namely, the number of poor people in North Kalimantan in the 2015-2022 period has a negative or insignificant effect on economic growth and the unemployment rate has a significant or significant effect on economic growth and the total population has no or insignificant effect on economic growth in North Kalimantan Province in 2015-2022.Keywords: Poverty, Unemployment, Population, Economic Growth
Rasio Likuiditas dalam Menaksir Kapasitas Financial pada PT. Indofood Sukses Makmur Afifah Afifah; Yasmir Yasmir; Nurul Sabani; Devita Natalia; Hariany Idris
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.1807

Abstract

The purpose of this research is to gain knowledge about the company's financial capabilities related to PT. Indofood Sukses Makmur, Tbk by utilizing a financial ratio measurement tool and referring to the type of liquidity ratio for 2019 to 2020. The results of this study cannot be separated from the research technique itself, observers use historical data from the company's annual financial statements. The shape of this research is descriptive quantitative research, which refers to the direct processing by observers of the annual financial report data obtained from PT. Indofood Sukses Makmur, Tbk for the period 2019 to 2020. The results of the study illustrate that by using a liquidity ratio measuring instrument, PT. Indofood Sukses Makmur, Tbk, with reference to the Current Ratio and Quick ratio, describes the financial condition in a very good and good condition. Meanwhile, for the company's cash ratio, it describes the company's poor condition in paying off its short-term debt by using the company's cash funds.

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