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All Journal Jurnal Kesehatan Bina Generasi Jurnal Ilmu Manajemen Profitability Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI
Arianto Dangkeng
Universitas Mega Buana Palopo
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health

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 1 
Treatment Of Zakat Accounting At The National Zakat Amil Body (Baznas) In Bantaeng Regency Arianto Dangkeng; Muh. Ramli
Ar-Ribh : Jurnal Ekonomi Islam Vol 5, No 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7523

Abstract

The Treatment of  Zakat Accounting at the National Zakat Agency (BAZNAS) in Bantaeng Regency. The aims of this study was to determine whether the zakat accounting treatment at the National Zakat Agency (BAZNAS) in Bantaeng Regency was in accordance with Islamic Financial Accounting Standards by analyzing financial reports from BAZNAS Banteng Regency was then analyzed whether it was in accordance with PSAK Sharia No. 109 of 2020 which applies today. Data collection methods used in this study were interviews, observation, and documentation. The analytical method used is descriptive analysis. Based on the analysis results obtained financial statements BAZNAS Bantaeng Regency shows in the practice of collecting and distributing zakat, infaq and alms funds  still use the single entry method is very simple and easy to understand. In the bookkeeping there are only financial reports in the form of changes in the funds of zakat, infaq and alms. Thus, BAZNAS Bantaeng Regency has not implemented the recording, measurement, disclosure in accordance with the accounting standards that set out in PSAK Sharia No. 109 of 2020
Implementation, Control Of Management Audit On The Performance Of The Regional Drinking Water Company (PDAM) Palopo City Arianto Dangkeng; Nurfaisah Nurfaisah; Achyar Adya Wally
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9000

Abstract

Implementation of Management Audit at Regional Water Company (PDAM) Palopo City This research was conducted in order to find out how the management audit process at PDAM Palopo City. This research was carried out using a descriptive analysis case study method, which is a method that collects, presents and analyzes. The collection of research material is carried out by taking financial data and distributing questionnaires so that it will obtain a fairly clear picture of an object under study. From the research that was faced by the author, there were not a few obstacles the author got, including data access and free time for interviews. The research results obtained are as follows; The planning managed by the company has been effective, but in operating control it is seen that it still needs careful evaluation. Productivity has been adequate in distributing raw materials in the form of water seeds and has met service standards. The level of inventory or reserves has been adequate but in the consumer service sector it is still considered less than optimal so it is recommended for company management to evaluate it as an internal control. The most sensitive thing is in the budget or financial sector. The results were less than optimal, especially in the income sector which decreased compared to last year.
IMPLEMENTASI MBKM TERHADAP PROSES PEMBELAJARAN KOLABORATIF DI UNIVERSITAS MEGA BUANA PALOPO Indra Amanah Indra Amanah AN; Yuniar Dwi Yanti Yuniar Dwi Yanti; Arianto Dangkeng Arianto Dangkeng
Bina Generasi : Jurnal Kesehatan Vol 14 No 1 (2022): Bina Generasi : Jurnal Kesehatan
Publisher : LPPM STIKES BINA GENERASI POLEWALI MANDAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.397 KB) | DOI: 10.35907/bgjk.v14i1.252

Abstract

The learning process in the Merdeka Campus is one of the most essential manifestations of student centered learning. Learning at the Merdeka Campus is a challenge and opportunity to develop innovation, provide creativity, capacity, personality, and student needs, as well as develop independence in finding and discovering knowledge through realities and field dynamics such as needs, real problems, social interaction, collaboration, self-management, performance , targets and performance. Through the Merdeka Learning program that is well designed and implemented, students' hard skills and soft skills will be formed strongly. Methods: The type of research used is a mixed method, between qualitative and quantitative. This research is located at Mega Buana University, Palopo. The research was carried out in December 2021. The research population was all leaders of Mega Buana Palopo University, Lecturers, Tendik and Students of Mega Buana Palopo University. This study was conducted on the entire population. Data was collected through focus group discussions, interviews and using a questionnaire. Discussion Results: Mega Buana Palopo University has run several programs that support the MBKM program, such as student apprenticeships, independent student projects, KKN, Mega Buana University can optimize the collaborative learning process for students, Mega Buana Palopo University can run MBKM programs optimally starting from Internal PT, Mega Buana University can increase link and match with industry by making Industrial Practitioners as teaching lecturers as well as increasing student apprenticeships according to the industrial sector
Analysis of Factors Affecting Income and Order Levels of Online Motorcycle Taxis During the Pandemic Case Study of Grab And Gojek Online Ojek Drivers In palopo City Muh Ramli; Arianto Dangkeng; Hardianti Pertiwi; Rafika Fausiah
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10260

Abstract

Analysis of Factors Affecting Income and Order Levels of Online Motorcycle Taxis During the Pandemic Case Study of Grab And Gojek Online Ojek Drivers In palopo City. This study was conducted to determine the income and number of orders as well as factors that affect the orders and income of online motorcycle taxi drivers during a pandemic. From the results of the study, it shows that the pandemic affects the income of online motorcycle taxi drivers, but there are also drivers who do not experience a decrease in income, a factor that affects the income of online motorcycle taxi drivers, namely the lack of orders because the number of online motorcycle taxi bookers everyday cannot be ascertained, online motorcycle taxi drivers who do not experience changes in income are drivers who are diligent and have many working hours
KESIAPAN DOSEN DAN TENAGA PENDIDIK DALAM MENJALANKAN PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA PADA FAKULTAS BISNIS UNIVERSITAS MEGA BUANA PALOPO Arianto Dangkeng; Suwandi N Suwandi N; Dewi Hastuty
Bina Generasi : Jurnal Kesehatan Vol 14 No 2 (2023): Bina Generasi : Jurnal Kesehatan
Publisher : LPPM STIKES BINA GENERASI POLEWALI MANDAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35907/bgjk.v14i2.271

Abstract

The Merdeka Campus is one of the policies of the Minister of Education and Culture Nadiem Makarim who gave a university policy to give the right to study for three semesters outside the study program. This study aims to measure the readiness of lecturers and education staff in implementing the Merdeka Learning program in the Merdeka Campus within the scope of the Faculty of Business, Mega Buana Palopo University. The research targets are lecturers and education staff, totaling 20 respondents with a total sampling technique. The research method used in this study is to conduct an analytical survey through the distribution of questionnaires to obtain an overview of the readiness of lecturers and education staff regarding the implementation of the MBKM program. The results of this study serve as consideration for those under the Faculty of Business to implement the MBKM program to support the achievement of the vision and mission of the Faculty of Business.
Cost of Production to Determine Selling Price in Gowa Jaya Cake Arianto Dangkeng; Muh. Ramli; Nurfaisah Nurfaisah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10527

Abstract

This study aims to determine the selling price of the product using a full costing approach at Gowa Jaya Cake. The type of research used in this research is case study research with qualitative methods. The data used in this study are primary data and secondary data. Processed data is data in the form of records of the cost of production such as raw material costs, labor costs, and factory overhead costs. While the data analysis technique used in this research is the full costing method. The results of the study indicate that the costs incurred in the production of Gowa Jaya Cake bread have a major influence in determining the selling price of the bread itself, such as calculating the cost of production using the full costing method.
The Impact of Transactional Leadership Style, Transformational Leadership, and Motivation on the Performance of Trade Service Employees in Palopo City Hasrul Wijaya; Arianto Dangkeng; Muh. Ramli
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.v7i2.11948

Abstract

Leadership is about how to influence other people, subordinates or followers to want to achieve the goals desired by the leader. In management science in general, there are 3 (three) models of leadership. In general, we often see these three leadership models in leaders themselves in daily practice in managing offices or companies. Each model has its own color, some arise because of God's grace, some arise very closely related to the nature or character of the person himself, some even arise as a result of the learning process. The results of this study are waiting for a saturated sample where a total population of 50 people is used as a research sample, the survey was conducted from August to September. The results of this study show that: transformational leadership style has a positive but not significant effect on employee performance, transactional leadership style has a negative but not significant effect on employee performance, motivation has a positive but not significant effect on employee performance, motivation is the dominant factor influencing leadership style, the contribution of transformational leadership, transactional leadership, and motivation on employee performance is 20%. This means that a good leadership style is one of the determining factors for employee performance.
Co-Authors Achyar Adya Wally Dewi Hastuty Hardianti Pertiwi Hasrul Wijaya Muh Ramli Muh. Ramli Muh. Ramli Muh. Ramli Nurfaisah Nurfaisah Rafika Fausiah Suwandi N Yuniar Dwi Yanti