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Aulia Aulia
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENINGKATAN KETERAMPILAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN PADA PANTI ASUHAN Muryani Arsal; Aulia Aulia; Naidah Naidah; Nailah Nailah; Henny Rumiyanti; Arniati Arniati
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 6 (2021): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.765 KB) | DOI: 10.31764/jmm.v5i6.5860

Abstract

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
Analysis Of The Influence Of Product Attributes On Purchase Decisions For Asus Brand Laptops On Students Faculty Of Economics And Business Muhammadiyah University, Makassar Moh Aris Pasigai; Aulia Aulia; Suarsi Suarsi
Jurnal Ilmu Manajemen Profitability Vol 6, No 1 (2022): FEBRUARI 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v6i1.7115

Abstract

This study aims to determine of the influence the exxent of the influence of product attributes which include (brand, proce, quality and design) on the decisions to purchase Asus brand laptops for students of the Facultyof Economics and Bussines, University of Muhammadiyah Makassar (a case study majoring, class of 2017). The type of research used with a quantitative approach. The data obtained is the result of the respondent’s interpretation studens majoring in management class 2017 as many 84 respondents. The analysis technique used in the study uses an interactive model with respondens , where the respondent’s interpretation data is then regulated by using data analysis tecniques in this case SPSS. Based on The research result obtained from processed data are that all design variabels have a more significant influence than all product attribute variabels, this is due to the regression equetion test the design variable value is greater and the averall variable value for marketing strategy.
ANALYSIS OF CONSUMERBEHAVIOAR IN THE PURCHASE OF OPPO BRAND SMARTPHONE PRODUCTS IN STUDENST OF THE UNIVERSITY OF ECONOMIC AND BUSINESS FACULTY MUHAMMADIYAH Aulia Aulia; Moh Aris Pasigai; Firdayanti Buhari
Jurnal Ilmu Manajemen Profitability Vol 5, No 2 (2021): AGUSTUS 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i2.6414

Abstract

This study aims to find out how the internal and external factors of consumer behavior in purchasing decisions for oppo brand smartphone Products on Studenst of the Faculty of Ekonomics and Business, University of Muhammadiyah Makassar (case study majoringin management class 2017). The type of research used with a qualitative approach. The data obtained is the result of interviews with 6 students majoring in management class of 2017. Internal factors of consumers behavior influence consumer decisions in purchasing Oppo Brand Smartphone prodyct of students majoring in management class 2017 Faculty of Economcs and Business, University of Muhammadiyah Makassar becauce the Oppo cellphone brand is good to use, not easily demaged, the camera is verry good, easy to get the nearest counter, high RAM, famaous cellphone brand, elegant designanda color. External factors of consumer behavior affect consumers in purchasing Oppo brand smartphone products for student students majoring in management class 2017 Faculty of Economcs and Business, University of Muhammadiyah Makassar because the Oppo cellphone is in accordance with family curture, friends who use the Oppo Cellphone, because theyare used to it and don’t reaplace it with the cellphone brand that other.
Analisis Efektivitas dan Kontribusi Pemungutan Pajak Restoran dengan Pemanfaatan Financial Technology pada Badan Pendapatan Daerah Kota Makassar Hety Kusherawaty Hety; Aulia Aulia; Firman Syah; M Hidayat
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3564

Abstract

This study Aims to analyze the level of Effectiveness and Contribution of Restaurant Tax Collection with the Utilization of Financial Technology at the Regional Revenue Agency of Makassar City.This research uses a type of quantitative descriptive research. using Primary and Secondary data sources. The Data Analysis Method used in this study is the Effectiveness Ratio and Contribution Ratio. The results of this study indicate that: 1.) The level of effectiveness in collecting restaurant tax by Utilizing Financial Technology at the Makassar City Revenue Agency during the 2018-2022 period can be said to be very effective, with an average effectiveness rate of 110%. 2.) The average contribution of restaurant tax collection by Utilizing Financial Technology at the Regional Revenue Agency of Makassar City during the 2018-2022 period can be said to be unfavorable, with an average contribution rate of 13.87%
The Effect of Financial Performance on Stock Returns in Manufacturing Companies Listed on the IDX for the 2018-2022 Period Nasrullah Nasrullah; Abdul Khaliq; Sultan Sarda; Aulia Aulia; Hamzah Dwi Julianto
Jurnal Ilmu Manajemen Profitability Vol 7, No 2 (2023): AGUSTUS 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i2.11950

Abstract

This research is a type of quantitative research with the aim of knowing the effect of financial performance on stock returns in manufacturing companies listed on the IDX for the 2018-2022 period. The samples in this study were 6 manufacturing companies listed on the IDX for the 2018-2022 period. Sampling technique using purposive sampling technique. The type of data used is secondary data. The research data was obtained from the company's financial reports published on the website www.idx.co.id  . The data analysis method used in this study is descriptive analysis, classical assumption test and multiple linear regression using statistical calculations through SPSS version 24. Based on the results of the study, it shows that the Current Ratio (CR) and Return on Assets (ROA) variables have a significant effect on Stock Returns, while the Debt to Equity Ratio (DER) and Return on Equity (ROE) variables have no significant effect on Stock Returns. Companies should improve their financial performance so that investors are interested in investing
Co-Authors Abdul Khaliq Firdayanti Buhari Firman Syah Hamzah Dwi Julianto Henny Rumiyanti Hety Kusherawaty Hety M Hidayat Moh Aris Pasigai Muhe, Arniati Muryani Arsal Naidah, Naidah Nailah Nailah nasrullah nasrullah Suarsi Suarsi Sultan Sarda