cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Warka Syachbrani
Contact Email
warka.syachbrani@unm.ac.id
Phone
+6285255748005
Journal Mail Official
paaj.fe@unm.ac.id
Editorial Address
Jl. Pendidikan I No.27, Tidung, Kec. Rappocini, Kota Makassar, Sulawesi Selatan 90222
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Phinisi Applied Accounting Journal
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 29670550     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Pinisi Applied Accounting Journal adalah jurnal ilmiah yang menerbitkan hasil penelitian original pada bidang akuntansi terapan. PAAJ 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. PAAJ juga menerbitkan hasil penelitian dengan 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 sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 1 (2024): APRIL" : 5 Documents clear
Effect of Government Revenues and Gross Regional Bruto to Reduce Poor Susanti, Susi; Paramita, Ahsani
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of the research is to determine the effect of government spending on the education sector, life expectancy and per capita income on poverty through government income in South Sulawesi Province. Data was obtained from the South Sulawesi Central Statistics Agency for the period 2008-2022. This research uses quantitative research with the Path Analysis method. The results show that directly the variables of government expenditure in the education sector and per capita income have an effect on PAD, life expectancy has no effect on PAD. Then, the government expenditure variable in the education sector, life expectancy has no effect on poverty, while per capita income has a significant effect on poverty. Indirectly, the variables of government expenditure in the education sector and UHH on poverty through PAD are more dominant in reducing poverty rates, while the total influence of the per capita income variable on poverty through PAD is lower than the indirect effect through PAD in South Sulawesi Province. 
Determination of the Cost of Goods Production Based on the Full Costing Method in the Soppeng Typical Souvenir Culinary Business Anugrah, Muhammad; Rijal, Abdul; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to: determine and analyze the Determination of Cost of Goods Production Based on the Full Costing Method (Case Study of Tape An-nur Micro, Small and Medium Enterprises in Soppeng Regency). The sample used in this research is data and information on daily costs during January 2024 at Tape An-nur Micro, Small and Medium Enterprises. Based on the results of the research: (1) The cost of production that has been carried out by researchers shows that the cost of production for the UMKM Tape An-nur product is IDR 16,914 for the Tape product, IDR 36,214 for the peeled peanut product, IDR 17,414 for the Bolu Cukke product , IDR 15,814 for Jipang products, and IDR 16,854 for Cumin Crackers products. Meanwhile, the selling price set by the company is IDR 25,000 for Tape and Bolu Cukke, IDR 20,000 for Jipang and Cumin Crackers, IDR 50,000 for Peeled Nuts. (2) Looking at the comparison between the cost of production and the selling price of the product, the business owner makes a profit of IDR 8,086 on Tape products, IDR 13,786 on Peeled Peanut products, IDR 5,586 on Bolu Cukke products, IDR 4,168 on Jipang products, and Rp. 3,146 on cumin crackers products.Penelitian ini bertujuan untuk: mengetahui dan menganalisis Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing (Studi Kasus pada Usaha Mikro Kecil dan Menengah Tape An-nur di Kabupaten Soppeng). Sampel yang digunakan dalam penelitian ini adalah data dan informasi biaya perhari selama bulan Januari 2024 pada Usaha Mikro Kecil dan Menengah Tape An-nur. Berdasarkan hasil penelitian bahwa: (1) Harga Pokok Produksi yang telah dilakukan peneliti menunjukan bahwa harga pokok produksi pada produk UMKM Tape An-nur Sebesar Rp16.914 pada produk Tape, Rp36.214 pada produk Kacang kupas, Rp17.414 pada Produk Bolu cukke, Rp15.814 pada produk Jipang, dan Rp16.854 pada produk Kerupuk jintan Sedangkan harga jual yang ditetapkan oleh perusahaan sebesar Rp25.000 untuk Tape dan Bolu cukke, Rp20.000 untuk Jipang dan Kerupuk jintan, Rp50.000 untuk Kacang kupas. (2) Melihat perbandingan antara harga pokok produksi dengan harga jual produk membuat pemilik usaha memperoleh laba sebesar Rp8.086 pada produk Tape, Rp13.786 pada produk Kacang kupas, Rp5.586 pada produk Bolu cukke, Rp4.168 pada produk Jipang, dan Rp3.146 pada produk Kerupuk jintan. 
Implementation of PSAK 109 in Zakat Management in North Kolaka Regency Imran, Andi
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims: To determine the accountability of zakat fund management at one of the Amil Zakat Agency in North Kolaka Regency based on PSAK 109. The respondents of this research are Amil Zakat officers consisting of four people representing each collection division, distribution division, utilization division, and division reporting and management reports for zakat funds in 2021. Data collection techniques were carried out using interviews and documentation. The data analysis uses qualitative descriptive, comparative analysis and the Coarse Conformity Index (IKK) formula. The results of this research indicate that zakat management at BAZNAS Kab. North Kolaka, includes the process of collecting, distributing, utilizing and reporting zakat in accordance with Law No. 23 of 2011. In terms of recognition, measurement and presentation, it is in accordance with PSAK 109 based on IKK calculations. However, in terms of disclosure, the application of PSAK 109 is not appropriate based on IKK calculations. Thus BAZNAS Kab. Kolaka is not yet fully compliant with PSAK 109.Penelitian ini bertujuan: Untuk mengetahui akuntabilitas pengelolaan dana zakat pada salah satu Badan Amil Zakat di Kabupaten Kolaka Utara berdasarkan PSAK 109. Responden penelitian ini adalah para petugas Amil Zakat terdiri dari empat orang yang mewakili setiap divisi pengumpulan, divisi pendistribusian, divisi pendayagunaan, dan divisi pelaporan dan laporan pengelolaan dana zakat tahun 2021. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Adapun analisis data menggunakan deskriptif kualitatif, analisis komparatif dan rumus Indeks Kesesuaian Kasar (IKK). Hasil penelitian ini menunjukkan bahwa pengelolaan zakat pada BAZNAS Kab. Kolaka Utara, meliputi proses pengumpulan, pendistribusian, pendayagunaan dan pelaporan zakat sesuai dengan Undang-Undang No 23 Tahun 2011. Dalam segi pengakuan, pengukuran dan penyajian telah sesuai dengan PSAK 109 berdasarkan perhitungan IKK. Namun, dari sisi pengungkapan penerapan PSAK 109 tidak sesuai berdasarkan perhitungan IKK. Dengan demikian BAZNAS Kab. Kolaka belum sepenuhnya sesuai dengan PSAK 109.
The Influence of Return On Asset on PBV of Pharmacy Sector Companies in The Indonesian Stock Exchange Muharram, Andi Iswan; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of profitability on company value in the pharmaceutical sector on the Indonesian Stock Exchange.The subjects in this research were Pharmaceutical Sector companies on the Indonesia Stock Exchange from 2019 to 2021. Sampling was carried out using a purposive sampling technique.Data analysis techniques use descriptive statistical analysis, simple linear regression, t test, and coefficient of determination.Based on the research results, ROA has a significant effect on the Price to Book Value of Companies in the Pharmaceutical Sector on the Indonesian Stock Exchange.
Acces by KAI: Mobile E-Commerce to Increase Company Revenue Gifari, Nur Rahmat; Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 2, No 1 (2024): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The speed of development in the fields of information technology and telecommunications in the current era is able to provide very significant changes in every element of life, one of which is the transportation sector. Almost all transportation service providers seem to be forced to improvise existing technological developments, either in whole or in part. Access by KAI is an official application provided by PT. KAI as a tool to fulfill the needs of application- based users of railway transportation services in Indonesia. The aim of this research is to gain a deeper understanding regarding the implementation of the management information system in the Access by KAI application. The research method used in this article is a qualitative descriptive method, where a literature review and literature review is carried out in the form of theoretical analysis, previous research findings, and references related to the topic discussed as the main data source. The research results place Access by KAI as an application that makes information technology and management information the main axis in carrying out business activities, starting from more efficient service operations to supporting tools in decision making.Kecepatan perkembangan dalam bidang teknologi informasi serta telekomunikasi pada era saat ini mampu memberikan perubahan yang sangat signifikan pada setiap unsur kehidupan yang dimana salah satu diantaranya yaitu pada bidang transportasi. Hampir seluruh pelaku penyedia layanan jasa transportasi seakan-akan dipaksa untuk melakukan improvisasi terhadap perkembangan teknologi yang ada baik secara keseluruhan maupun sebagian. Acces by KAI merupakan sebuah aplikasi resmi yang disediakan oleh PT. KAI sebagai alat pemenuhan kebutuhan pengguna jasa transportasi perkereta-apian di Indonesia yang berbasis aplikasi. Tujuan penelitian ini ialah untuk mendapatkan pemahaman yang lebih mendalam terkait pengimplementasian sistem informasi manajemen pada aplikasi Acces by KAI. Metode penelitian yang digunakan dalam artikel ini adalah metode deskriptif kualitatif, dimana dilakukan tinjauan pustaka dan kajian literatur berupa analisis teori, temuan penelitian terdahulu, dan referensi terkait topik yang dibahas sebagai sumber data utama. Hasil penelitian menempatkan Acces by KAI sebagai aplikasi yang menjadikan teknologi informasi serta informasi manajemen sebagai poros utama dalam melakukan aktifitas usahanya, mulai dari pengoperasian pelayanan yang lebih efisien hingga sebagai alat pembantu dalam pengambilan keputusan

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 3, No 2 (2025): OCTOBER Vol 3, No 1 (2025): APRIL Vol 2, No 2 (2024): OCTOBER Vol 2, No 1 (2024): APRIL Vol 1, No 2 (2023): OCTOBER Vol 1, No 1 (2023): APRIL