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Firman Menne
Universitas Bosowa Makasar
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THE APPLICATION OF ACTIVITY BASED COSTING ARE: ELIMINATION IN THE CALCULATION OF COST OF PRODUCTION PT SEMEN TONASA (PERSERO), PANGKEP REGENCY Menne, Firman
Journal of Humanity Vol 1, No 1 (2013)
Publisher : Journal of Humanity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14724/jh.v1i1.6

Abstract

Economic conditions should be viewed as the catalyst for developing the ability to intelligently manage resources so that the people of Indonesia can be out of the condition. Effective management and efficiency is reflected in good planning and good planning requires good information. In order to plan well the utilization of company resources to fold the duplicate spiders, company management requires system information revealed by clearly and precisely the facts relating to the activity. PT Semen Tonasa is a fabrication company doing business in the field of cement industry and produces two types of cement, cement or Portland cement type 1 can (OPC) and Portland cement (PPC) Pazzolan. The benefits that can be gained if the company implemented the system of Activity-Based Costing are: elimination is obtained more accurate information, among others, to improve the quality of decision making. In the ABC product only burdened costs of resources and activities that are used and does not burdened by the cost of the resources and activities. This method causes the cost per unit of a more stable and consistent with the purposes of the imposition of costs to the product result in activity.
THE IMPLEMENTATION OF PSAK 102 FOR MURABAHAH FINANCING; CASE STUDY IN SULSELBAR SYARIAH BANK MAKASSAR Menne, Firman
Journal of Humanity Vol 4, No 1 (2016): February 2016
Publisher : Journal of Humanity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14724/jh.v4i1.52

Abstract

This study aims to know the implementation of Murabahahh financing inSulselbar Syariah Bank Makassar and the conformity of its implementation to PSAKNo. 102. This study used descriptive comporative method to describe and indicatethe condition deeply the implementation of Murabahahh financing in PT BankSulselbar Syariah Makassar. The result of this research indicated that theimplementation of Murabahahh financing in PT Bank Sulselbar Syariah Makassarhas been suitable with PSAK 102 which sale and purchase agreement with the sellingprice of goods at cost plus an agreed profit which the seller must disclose theacquisition cost of the item to the buyer
Analysis of Regional Development Income Budget Towards Efficiency and Effectiveness of Development Budget Government Government Sector South Sulawesi S, Nurhidayanti; Ruslan, Muhlis; Menne, Firman
Indonesian Journal of Business and Management Vol. 1 No. 1 (2018): Indonesian Journal of Business and Management, Desember 2018
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v1i1.24

Abstract

Research location in South Sulawesi Province in 2013-2015. Measurement analysis uses Financial and Value For Money Aspects of efficiency and effectiveness. This study aims to analyze how: (1) the consistency between the Regional Expenditure Revenue Budget and the realization of the education sector development budget management of the South Sulawesi provincial government in terms of financial aspects, (2) the level of efficiency and effectiveness of the allocation of development budget management in the education sector from the Regional Expenditure Budget seen from the realization of the budget, expenditure plans and realization of the education sector expenditure in the South Sulawesi provincial government. The results of this study indicate that: (1) there is consistency between the regional expenditure budget and the realization of the development budget management in the education sector of the government of South Sulawesi Province in terms of financial aspects, (2) governance of the development budget in the education sector allocated from the expenditure budget In terms of budget realization, the expenditure plan and realization of the education sector expenditure in the provincial government of South Sulawesi are said to be efficient with a value of more than 90% and the level of effectiveness by paying attention to the outcome achieved.
PENGARUH KOMPENSASI, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA PUSAT PENGEMBANGAN SUMBER DAYA MANUSIA REGIONAL MAKASSAR Fajar, Auliyah; Remmang, Hasanuddin; Menne, Firman
Indonesian Journal of Business and Management Vol. 2 No. 1 (2019): Indonesian Journal of Business and Management, Desember 2019
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v2i1.174

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompensasi, disiplin kerja dan lingkungan kerja ter-hadap kinerja pegawai pada Pusat Pengembangan Sumber Daya Manusia Regional Makassar. Metode pengambilan sampel menggunakan sampling jenuh (sensus) terhadap seluruh pegawai yang berjumlah 49 orang. Teknik pengumpulan data yang digunakan adalah kuesioner dan teknik analisis data yang digunakan adalah regresi linear berganda dengan SPSS. Hasil penelitian ini menunjukkan bahwa kompensasi berpengaruh positif dan tidak signifikan terhadap kinerja pegawai, disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dan Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai PPSDM Regional Makassar. This study aims to determine and analyze the effect of compensation, work discipline and work environment on employee performance at the Makassar Regional Human Resources Development Center. The sampling method uses saturated sampling (census) of all 49 employees. The data collection technique used was a questionnaire and the data analysis technique used was multiple linear regression with SPSS. The results of this study indicate that compensation has a positive and not significant effect on employee performance, work discipline has a positive and significant effect on employee performance and The work environment has a positive and significant effect on employee performance PPSDM Regional Makassar.
PENGARUH NON PERFORMING LOAN, LOAN DEPOSIT TO RATIO, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL DAN BANK SIZE TERHADAP PROFITABILITAS MELALUI CAPITAL ADEQUACY RATIO Dahlan, Dahlan; Lewangka, Osman; Menne, Firman
Indonesian Journal of Business and Management Vol. 2 No. 2 (2020): Indonesian Journal of Business and Managemen, Juni 2020
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v2i2.458

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh langsung dan tidak langsung Non Performing Loan, Loan to Deposit Ratio, Beban Operasional Pendapatan Operasional dan Bank Size terhadap Profitabilitas melalui Capital Adequacy Ratio pada bank yang terdaftar di BEI periode 2014-2018. Sampel yang digunakan dalam penelitia ini adalah Bank BUMN yang terdiri dari empat Bank dan BUSN Devisa yang terdiri dari 10 Bank. Analisis yang digunakan untuk mengetahui hubungan langsung dan tidak langsung Non Performing Loan, Loan to Deposit Ratio, Beban Operasional Pendapatan Operasional dan Bank Size terhadap Profitabilitas Melalui Capital Adequacy Ratio adalah menggunakan Path Analysis. Berdasarkan hasil penelitian secara parsial Non Performing Loan dan Bank Size tidak terdapat pengaruh secara langsung dan tidak langsung terhadap Profitabilitas. Sedangkan Loan to Deposit Ratio dan Beban Operasional Pendapatan Operasional terdapat pengaruh langsung dan tidak langsung terhadap profitabilitas. Secara simultan dapat dilihat bahwa hasil uji simultan untuk Model 1 diperoleh nilai Fhitung sebesar 229.734 dengan p-value sebesar 0.000 (< 0.05), dan untuk Model 2del 2 diperoleh nilai Fhitung sebesar 11.655 dengan p-value sebesar 0.000 (< 0.05) The purpose of this study is to determine the direct and indirect effects of Non-Performing Loans, Loan to Deposit Ratio, Operational Expenses of Operational Income and Bank Size on the Profitability through Capital Adequacy Ratio on banks listed on the Indonesia Stock Exchange in the period of 2014-2018. The samples used in this research are BUMN Banks consisting of four Banks and Foreign Exchange BUSN consisting of 10 Banks. The analysis used to determine the direct and indirect relationship of Non-Performing Loans, Loan to Deposit Ratio, Operating Expenses of Operational Income and Bank Size to the Profitability through Capital Adequacy Ratio is Path Analysis. Based on the results of the research in partial analysis, Non-Performing Loans and Bank Size have no direct and indirect effect on the profitability. However, Loan to Deposit Ratio and Operational Expenses of Operational Income have a direct and indirect effect on the profitability. Simultaneously, it can be seen that the simultaneous test results for Model 1 obtained Fcount value of 229,734 with p-value of 0,000 (<0.05), and for the 2del 2 Model obtained Fcount value of 11,655 with p-value of 0,000 (<0.05).
PENGARUH PENGETAHUAN, KEMAMPUAN BERPIKIR, ANALISIS TUGAS, PENGALAMAN, TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN OLEH INSPEKTORAT KABUPATEN PINRANG Asriadi, Asriadi; Menne, Firman; Setiawan, Lukman
Indonesian Journal of Business and Management Vol. 3 No. 2 (2021): Indonesian Journal of Business and Management, Juni 2021
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v3i2.647

Abstract

Penelitian ini untuk mengetahui Pengaruh Pengetahuan, Kemampuan Berpikir, Analisis Tugas, Pengalaman, Tekanan Waktu Terhadap Pendeteksian Kecurangan Oleh Inspektorat Kabupaten Pinrang. Analisis yang digunakan adalah analisis regresi linear berganda dengan model uji t dan uji F. Dari hasil pengujian regresi linear berganda diketahui bahwa pengetahuan berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Kemampuan berpikir berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Analisis tugas berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Pengalaman berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Tekanan waktu berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Hal ini menjadi bukti empiric bahwa indikator-indikator yang digunakan dalam penelitian ini dapat digunakan sebagai alat untuk pendeteksian kecurangan di Inspektorat Kabupaten Pinrang. Dari hasil uji regresi dapat dilihat bahwa variabel pengetahuan, kemampuan berpikir, analisis tugas, pengalaman, tekanan waktu yang lebih kuat mempengaruhi pendeteksian kecurangan oleh Inspektorat Kabupaten Pinrang. This study is to determine the influence of Knowledge, Thinking Skill, Task Analysis, Experience, Time Pressure and Detection of Fraud in the Inspectorate of Pinrang Regency. The analysis used is multiple linear regression analysis with the t-test and F-test models. From the results of multiple linear regression test, it is known that knowledge has a positive and significant effect on fraud detection. Thinking skill has a positive and significant effect on fraud detection. Task analysis has a positive and significant effect on fraud detection. Experience has a positive and significant effect on fraud detection. Time pressure has a positive and significant effect on fraud detection. This is empiric evidence that the indicators used in this study can be used as a tool for detecting fraud in the Inspectorate of Pinrang Regency. From the results of the regression test, it can be seen that the variables of knowledge, thinking skill, task analysis, experience, stronger time pressure affect the detection of fraud in the Inspectorate of Pinrang Regency.
PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAIDI KANTOR KECAMATAN CENRANA KABUPATEN MAROS Herlinda, Herlinda; Menne, Firman; Suriani, Seri
Indonesian Journal of Business and Management Vol. 3 No. 2 (2021): Indonesian Journal of Business and Management, Juni 2021
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v3i2.652

Abstract

Penelitian ini bertujuan adalah untuk (1) Mengetahui pengaruh lingkungan kerja terhadap kinerja pegawai, (2) Mengetahui pengaruh motivasi kerja terhadap kinerja pegawai, (3) Mengetahui pengaruh disiplin kerja terhadap kinerja pegawai. Penelitian ini dilakukan di kantor Kecamatan Cenrana Kabupaten Maros. Penelitian ini menggunakan data primer dan sekunder, jumlah sampel yaitu 30 orang. Pendekatan kuantitatif merupakan jenis pendekatan dalam penelitian ini dan dianalisis menggunakan metode regresi linear berganda dengan olah data SPSS 21 untuk membuktikan tiga hipotesis. Hasil penelitian ini membuktikan bahwasemua variable bebas secara bersama-sama atau simultan berpengaruh signifikan terhadap variabel terikat yaitu kinerja pegawai. Berdasarkan hasil penelitian ini, diketahui bahwa lingkungan kerja, motivasi kerja dan disiplin kerja berpengaruh signifikan terhadap kinerja pegawai di kantor Kecamatan Cenrana Kabupaten Maros. Diartikansemakin baik suasana dalam lingkungan kerja, serta adanya motivasi kerja dan disiplin kerja tinggi akan memberikan dampak baik bagi pegawai dalam menjalankan tugas dan tanggung jawabnya sehingga akan berpengaruh terhadap kinerja pegawai yang lebih baik. This study aims to (1) determine the influence of work environment on employee performance, (2) determine the influence of work motivation on employee performance, (3) determine the influence of work discipline on employee performance. This research was conducted at the head office of cenrana district, Maros Regency. The data used in this study were primary and secondary data, with the total sample of 30 people. This study used a quantitative approach and analyzed using multiple linear regression analysis with the help of SPSS 21 data processing to prove three hypotheses. The results of this study prove that the independent variables jointly or simultaneously have a significant effect on the dependent variable, employee performance. Based on the results of this study, it is known that the work environment, work motivation and work discipline have a significant effect on employee performance in the Cenrana District Office, Maros Regency. Thus it can be interpreted that the better the atmosphere in the work environment, as well as the existence of work motivation and high work discipline, the more likely this will have a good impact on employees in carrying out their duties and responsibilities so that will also affect their performance.
PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA UNIVERSITAS BOSOWA MAKASSAR Firman Menne; Adil Setiawan; Asmena Nasriati
Jurnal Mirai Management Vol 5, No 2 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i2.709

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Kecerdasan Emosional dan Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi Universitas Bosowa Makassar. Populasi dalam penelitian ini adalah 88 mahasiswa akuntansi angkatan 2017 yang masih aktif di Fakultas Ekonomi Universitas Bosowa Makassar. Dari jumlah tersebut, peneliti menyebarkan kuesioner online kepada 88 siswa. Dari total kuesioner yang disebar memiliki Return rate (68.81%). Sehingga jumlah kuesioner yang dapat digunakan untuk analisis penelitian adalah 60 responden. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan kepada responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan SPSS (Statistics product and Service Solutions). Hasil penelitian menunjukkan bahwa: 1) kecerdasan emosional berpengaruh positif dan signifikan terhadap derajat pemahaman. Yang ditunjukkan dengan nilai tvalue = 4,714> ttabel = 2,002 maka kecerdasan emosional berpengaruh positif dengan taraf signifikansi 0,002 ttabel = 2,002 maka perilaku belajar berpengaruh positif dengan taraf signifikan 0,007
INOVASI PEMBUATAN PASTA GIGI ARANG KULIT PISANG Sadam H.I Hasan; Sri Anggriany Djalil; Herman Herman; Humahera Yanti; Firman Menne
Jurnal Ilmiah Ecosystem Vol. 21 No. 1 (2021): ECOSYSTEM Vol. 21 No 1, Januari - April Tahun 2021
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/eco.v21i1.696

Abstract

Banana peel, whose use is unknown to the wider community, has economic value if it is processed into toothpaste which can be used as a source of income for students and the surrounding community. Through the Student Creativity Program, it is hoped that it can become an innovation in creating business opportunities among students by utilizing simple technology in making pasta products from banana peel charcoal. The process consists of several production stages, namely pre-production, production and post-production. The marketing process is carried out by developing an electronic transaction system using media (online) based on the PO (Pre Order) system.
Tax Amnesty Sebagai Moderator Pengaruh Perceived Behavioral Control Terhadap Wajib Pajak Muhammad Yusuf; Firman Menne; Yulia Yunita Yusuf
INOVATOR Vol 9, No 1 (2020)
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.271 KB) | DOI: 10.32832/inovator.v9i1.2975

Abstract

This study aims to examine and prove empirically: The role of tax amnesty as a moderator of the influence of perceived behavioral control on tax compliance. The focus of this research is whether tax amnesty can moderate perceived behavioral control towards increasing taxpayer compliance. The unit of analysis of this study is the corporate taxpayers at the North Makassar Pratama Tax Office who are participating in the tax amnesty program with a population of 610 taxpayers. Research respondents represented a sample of 90 corporate taxpayers. Determination of the sample using purposive sampling technique. The analytical method developed in this study is multiple regression analysis. The results showed that there was a positive and significant role of tax amnesty as a moderator on the effect of perceived behavioral control on tax compliance. This result also provides a clue that tax amnesty has a positive and significant influence in increasing taxpayer compliance.
Co-Authors Adil Setiawan Ahmad Muchlis Asmena Nasriati Asriadi Asriadi Aziz, Muhammad Agung Dahlan Dahlan Erni Indrawati Fajar, Auliyah Hasanuddin Remmang, Hasanuddin Herlinda Herlinda, Herlinda Herman Herman Humahera Yanti Jumarding, Ahmad La Ode Hasiara Laming, Ripa Fajarina Muhammad Agung Aziz Muhammad Idris Muhammad Yusuf Muhammad Yusuf Saleh Nurhidayanti S. Osman Lewangka, Osman Putri, Indriani Alni Ruslan, Muhlis Sadam H.I Hasan Setiawan, Lukman Sri Anggriany Djalil Suriani, Seri Yusuf, Yulia Yunita