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<![CDATA[PELATIHAN HIDROPONIK DALAM MENINGKATKAN PRODUKSI PADA PEMUDA MUHAMMADIYAH KELURAHAN KASSI-KASSI KECAMATAN RAPPOCINI KOTA MAKASSAR ]]>
<![CDATA[Arniati Arniati]]>;
<![CDATA[Muryani Arsal]]>;
<![CDATA[Warda Warda]]>;
<![CDATA[Asdar Asdar]]>;
<![CDATA[Nasrullah Nasrullah]]>;
<![CDATA[Masrullah Masrullah]]>
<![CDATA[ Dharmakarya Vol 11, No 1 (2022): Maret, 2022 ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/dharmakarya.v11i1.37878
<![CDATA[Tujuan kegiatan pengabdian adalah untuk meningkatkan kemampuan pemuda Muhammadiyah dalam mengembangkan pertanian melalui hidroponik sayuran sederhana sehingga menghasilkan sayuran yang sehat dan meningkatkan perekonomian dalam kebutuhan sehari-hari. Metode pelaksanaan yaitu sosialisasi, pelatihan, praktek dan pendampingan dengan mitra pemuda Muhammadiyah RT. 2/RW. 14 Kelurahan Kassi-Kassi Kecamatan Rappocini sebanyak 8 orang. Hasil yang dicapai yaitu terbentuknya aktifitas bertanam hidroponik yang memanfaatkan lahan sempit, pahamnya bertanam sayuran dengan teknik hidroponik, pahamnya manajemen pemasaran, meningkatnya pengetahuan bertanam dengan teknik hidroponik yang baik, meningkatnya kesejahteraan masyarakat di masa pandemi covid 19. Tindak lanjut dari kegiatan ini dilakukan melalui kegiatan pembuatan hidroponik sederhana dengan lebih banyak yang disesuaikan dengan kemajuan IPTEKS dan desain yang lebih menarik dan pemuda Muhammadiyah menjadi lebih semangat dalam belajar dan berpikir kreatif.]]>
<![CDATA[PENGARUH LEVERAGE, EFEKTIVITAS ASSET DAN SALES TERHADAP PROFITABILITAS DAN PENGARUHNYA PADA NILAI PERUSAHAAN SEKTOR INDUSTRI KOMSUMSI DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018 ]]>
<![CDATA[Muhammad Syaiful]]>;
<![CDATA[Ifayani Haanurat]]>;
<![CDATA[Muryani Arsal]]>
<![CDATA[ COMPETITIVENESS Vol 9, No 2 (2020): COMPETITIVENESS ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH MAKASSAR ]]>
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DOI: 10.26618/competitiveness.v9i2.4744
<![CDATA[This study aims to determine and analyze the effect of leverage, asset effectiveness and sales on profitability and its effect on the company value of the consumption industry sector in the Indonesia Stock Exchange for the 2014-2018 period and to identify and analyze the variables that have a direct or indirect effect on price to book. value. This research has been conducted on the Indonesia Stock Exchange. The analytical method used in this research is quantitative method, through path analysis and SEM testing.The results of this study indicate that Debt to Equity has a significant positive effect on Return on Assets; Total Asset Turnover has a significant positive effect on Return on Assets; Sales have a significant positive effect on Return on Assets; Debt to Equity Ratio has a significant positive effect on Price to Book Value; Sales have a significant positive effect on Price to Book Value; Return on Asset has a positive effect on Price to Book Value; Debt to Equity Ratio has a significant positive effect on Price to Book Value through Return on Assets; Sales have a significant positive effect on Price to Book Value through Return on Assets. This also shows that in addition to increasing the company's profitability it can increase the company's stock price.Keywords: Leverage, Asset Effectiveness, Sales, Profitability, and Company Value.]]>
<![CDATA[PENINGKATAN KETERAMPILAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN PADA PANTI ASUHAN ]]>
<![CDATA[Muryani Arsal]]>;
<![CDATA[Aulia Aulia]]>;
<![CDATA[Naidah Naidah]]>;
<![CDATA[Nailah Nailah]]>;
<![CDATA[Henny Rumiyanti]]>;
<![CDATA[Arniati Arniati]]>
<![CDATA[ JMM (Jurnal Masyarakat Mandiri) Vol 5, No 6 (2021): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jmm.v5i6.5860
<![CDATA[Abstrak Manajemen panti asuhan hanya melakukan pencatatan donasi ke dalam buku kas dan buku natura. Hal ini terjadi karena kurangnya pemahaman mengenai adanya pencatatan akuntansi dan laporan keuangan yang seharusnya dilakukan oleh panti asuhan sebagai organisasi nirlaba yang mengacu kepada PSAK 45 sebagai bentuk pertanggungjawaban terhadap sumber penerimaan dan penggunaannya. Dengan demikian panti asuhan dapat mengetahui dengan jelas jumlah penerimaan dana donatur dan sumber daya yang dimiliki yang bersumber dari donatur. Tujuan pengabdian ini adalah untuk meningkatkan keterampilan dan pemahaman mengenai akuntansi dan penyusunan laporan keuangan panti asuhan aesuai dengan PSAK 45. Kegiatan ini dilakukan dalam bentuk pelatihan akuntansi dan pendampingan dalam praktik penyusunan laporan keuangan menggunakan aplikasi zahir, yang diikuti oleh pengelola panti asuhan sebanyak 20 orang. Hasil yang diperoleh dari kegiatan ini adalah terdapat peningkatan pemahaman dan pengetahuan pengelola panti asuhan mengenai akuntansi dan penyusunan laporan keuangan sebesar 80 persen. Serta terdapat peningkatan keterampilan di bagian administrasi panti asuhan sebesar 80 persen dalam pencatatan akuntansi dan penyusunan laporan keuangan sesuai PSAK 45, dan dapat menggunakan aplikasi zahir untuk menginput data donasi dan transaksi lainnya.Abstract: The orphanage management only records donations into the cash and natura book. This is due to a lack of understanding of the accounting records and financial statements that should be carried out by the orphanage as a non-profit organization which refers to the statement of financial accounting standard No. 45 (PSAK 45) as a form of accountability for the source of revenue and its use. Then, the orphanage can clearly know the amount of donations received from donors and the resources they have sourced from donors. The purpose of this activities is to improve skills and understanding of accounting and the preparation of financial reports for orphanages in accordance with PSAK 45. This activity is carried out in the form of accounting training and assistance in the practice of preparing financial reports using the Zahir application, was attended by 20 orphanage management. The results obtained from this activity are that there is an increase in understanding and knowledge of orphanage managers regarding accounting records and financial reports by 80 %. Also, there is increase skill of staff administration by 80 % in accounting records and preparing financial reporting according to PSAK 45 and being able to use the Zahir application to input donation data and other transactions]]>
<![CDATA[Bookkeeping Lessons in Increasing Income for Micro Entrepreneurs ]]>
<![CDATA[Arniati]]>;
<![CDATA[Muryani Arsal]]>;
<![CDATA[Muhammad Rusydi]]>;
<![CDATA[Andi Arifwangsa Adiningrat]]>
<![CDATA[ Jurnal SOLMA Vol. 10 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press) ]]>
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DOI: 10.22236/solma.v10i1.5577
<![CDATA[Background: Latar belakang dilakukan kegiatan PKM adalah rendahnya pemahaman pembuatan laporaan keuangan yang baik dan benar serta pengelolaan laporan keuangan yang belum optimal. Tujuan kegiatan yaitu agar pelaku wirausaha dapat menyusun laporan keuangan yang baik dan benar yang dapat menjadikan usahanya lebih berkembang dan lebih maju sehingga pendapatannya meningkat. Metode: Pada pengabdian tersebut, tim telah melaksanakan pembelajaran pembukuan bagi mitra Wirausaha Student Mall Universitas Muhammadiyah Makassar dengan jumlah peserta sebanyak 10 orang dengan metode pelaksanaan yaitu pelatihan, dan pendampingan pembuatan laporan keuangan. Hasil: Hasil kegiatan yaitu meningkatnya pengetahuan serta keterampilan wirausaha dalam membuat pembukuan sederhana yang baik dan benar. Kesimpulan: Dengan melalui pembelajaran pembukuan maka pengetahuan pelaku wirausaha meningkat dalam hal pembuatan laporan keuangan sehingga motivasinya meningkat dalam bekerja untuk memperoleh pendapatan yang maksimal.]]>
<![CDATA[BUSINESS DEVELOPMENT STRATEGY OF MICRO SMALL MEDIUM ENTERPRISE (MSMEs) Ar BY APPLYING THE TUYUL MODEL DESIGN (FAITH, EFFORT, BELIEVE, TENACITY, AGILE) ]]>
<![CDATA[Rustan Unismuh]]>;
<![CDATA[Andi Jam'an]]>;
<![CDATA[Muryani Arsal]]>;
<![CDATA[Andi Arifwangsa Adiningrat]]>;
<![CDATA[Sitti Marhumi]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 9, No 2 (2021) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v9i2.2121
<![CDATA[The study had a long-term goal for the practicality of the TUYUL model developed in Micro, Small and Medium Enterprises (MSMEs) businesses and to measure the effectiveness of the TUYUL model in developing MSMEs businesses. The specific target to be achieved is to be able to become entrepreneurial in producing products in the development of MSMEs. In this study, the analytical method used was a multiple linear regression analysis. The analytical method that had been used by the author was an applied qualitative descriptive method. The data analysis was carried out by using a qualitative data analysis. The results showed that the average percentage level of the given model was 98.60%. The model strategy was very easy to use for those who had been starting a business or those who had been running in the current state of the pandemic. The benefit of the model did not need to have a lot of capital to start a business, a strong determination to believe that every effort had to have a result accompanied by prayer]]>
<![CDATA[Impact of earnings per share and dividend per share on firm value ]]>
<![CDATA[Muryani Arsal]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[The purpose of this study is to explore the impact of earnings per share (EPS) and dividends per share (DPS) on the value of the company on the Indonesian stock exchange for the period 2014-2017. This study uses data from 6 food industry companies listed on the Indonesian Stock Exchange to examine the impact of these variables. Multiple regression models are used to determine the effect of earning per share and dividend per share. The results of the research show that earnings per share separately have a significant and positive impact on company value. However, the dividend per share does not substantially affect the value of the company. The findings of this research also found that firm value is affected simultaneously by EPS and DPS. The study concludes that investors can use Earnings per Share as the basis for making investment decisions, particularly on the Indonesian Stock Exchange for companies in the food industry. In practical terms, the implications of this research indicate that the management of companies listed on the Stock Exchange must formulate a dividend policy and develop a company strategy aimed at internal and external factors in order to increase the value of the company.]]>
<![CDATA[IMPLEMENTASI PERHITUNGAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI REKANAN PADA COFFEE 36 KAB. GOWA ]]>
<![CDATA[Muryani Arsal]]>;
<![CDATA[Andi Arifwangsa Adinigrat]]>;
<![CDATA[A.Baso Kumala Putra]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6323
<![CDATA[The purpose of this study was to determine how the implementation of value added tax calculations on counterparty transactions at Coffee 36 Kab. Gowa. This type of research is descriptive quantitative research. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results showed that the Implementation of VAT Calculation on Partner Transactions at Coffee 36 Kab. Gowa is only subject to VAT, namely Input Tax on the purchase of raw materials from its partners and the VAT collected should not be tax but service charge or commonly called service fee.]]>
<![CDATA[Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks ]]>
<![CDATA[Arniati Arniati]]>;
<![CDATA[Muryani Arsal]]>;
<![CDATA[Akhmad Akhmad]]>;
<![CDATA[Asdar Asdar]]>;
<![CDATA[Andi Arifwangsa Adiningrat]]>
<![CDATA[ International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): March - August ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/ijbe.v1i2.4284
<![CDATA[The purpose of the study is to determine the impression / influence of students' knowledge on the decision to become a customer of Islamic banks. This study uses a quantitative descriptive study with pourposiive samples of 50 VII semester students of the Department of Development Economics, Faculty of Economics and Business, Muhammadiyah University, Makassar. Data collection techniques are observation and questionnaires while data analysis techniques are using simple linear regression analysis. The results showed that students' knowledge had a positive and significant effect on the decision to become a customer of a Sharia Bank.]]>
<![CDATA[Impact of earnings per share and dividend per share on firm value ]]>
<![CDATA[Muryani Arsal]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i1.158
<![CDATA[The purpose of this study is to explore the impact of earnings per share (EPS) and dividends per share (DPS) on the value of the company on the Indonesian stock exchange for the period 2014-2017. This study uses data from 6 food industry companies listed on the Indonesian Stock Exchange to examine the impact of these variables. Multiple regression models are used to determine the effect of earning per share and dividend per share. The results of the research show that earnings per share separately have a significant and positive impact on company value. However, the dividend per share does not substantially affect the value of the company. The findings of this research also found that firm value is affected simultaneously by EPS and DPS. The study concludes that investors can use Earnings per Share as the basis for making investment decisions, particularly on the Indonesian Stock Exchange for companies in the food industry. In practical terms, the implications of this research indicate that the management of companies listed on the Stock Exchange must formulate a dividend policy and develop a company strategy aimed at internal and external factors in order to increase the value of the company.]]>
