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All Journal Jurnal Mirai Management BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Eduscience (JES) Vokatek : Jurnal Pengabdian Masyarakat
Hariany Idris
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Studi Pertanggungjawaban Dana Desa dalam Pendekatan Akuntansi Pemerintahan Hariany Idris; Warka Syachbrani
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1798

Abstract

Abstrak Tujuan penelitiaan ini yaitu Untuk mengetahui penyajian laporan pertanggunjawaban keuangan sudah sesuai dengan prosedur dalam pendekatan Standar Akuntansi pemerintahan. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif. Teknik pengumpulan data yang digunakan observasi, wawancara, dokumentasi dan Teknik analisis data yang digunakan deskripsi kualitatif. Hasil penelitian menunjukan bahwa desa yang menjadi sampel telah menerapkan pendekatan standar akuntansi pemerintahan dan menerapkan prinsip pertisipasi dan transparansi. Hal ini dibuktikan dengan pengelolaan dana desa yang dimulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban dan kehadiran masyarakat dalam forum masyarakat desa. Selain itu pemerintah desa juga terbuka dalam menerima saran dari masyarakat demi kemajuan pembangunan desa. Kata Kunci: akuntansi; dana desa; pemerintahan; pertanggungjawaban. AbstractThe purpose of this research is to find out that the presentation of financial accountability reports is in accordance with the procedures in the government accounting standard approach. This research is a descriptive research using a qualitative approach. Data collection techniques used observation, interviews, documentation and data analysis techniques used qualitative descriptions. The results of the study show that the sample villages have implemented a government accounting standard approach and applied the principles of participation and transparency. This is evidenced by the management of village funds starting from planning, implementation, administration, reporting and accountability and the presence of the community in village community forums. In addition, the village government is also open to receiving suggestions from the community for the progress of village development. Keywords: accounting; government; responsibility; village fund.
Kinerja Keuangan Perusahaan Komunikasi yang Terdaftar di Bursa Efek Indonesia Selama Pandemi Covid-19 Tahun 2019-2020 Hariany Idris
Jurnal Mirai Management Vol 6, No 2 (2021)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v6i2.1857

Abstract

PT. Bakrie Telecom Tbk is a telecommunication communication operator company based on Code Division Multiple Access (CDMA) in Indonesia, previously known as PT. Radio Telephone Indonesia (Ratelindo). The company was founded in August 1993 as a subsidiary of PT. Bakrie and Brothers Tbk. The purpose of this journal is to analyze the financial statements of PT. Bakrie Telecom Tbk, during the period 2019 to 2020. The data information used to analyze these financial statements is obtained from the Indonesia Stock Exchange (IDX) in a transparent manner. The method used to measure the company's financial performance is descriptive research method. Keywords: PT. Bakrie Telecom Tbk, Financial Statements, Financial Statement Analysis
Pengaruh Arus Kas Bersih dan Laba Akuntansi Terhadap Return Saham Hariany Idris; Mukhammad Idrus
YUME : Journal of Management Vol 5, No 1 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v5i1.1749

Abstract

Abstrak Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Arus Kas Bersih dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017. Populasi dalam penelitian ini adalah perusahaan manufaktur sebanyak 150 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dilakukan dengan menggunakan purposive sampling. Data dalam penelitian ini menggunakan data sekunder, yaitu data yang diperoleh peneliti secara tidak langsung melalui media perantara (diperoleh dan dicatat oleh pihak lain). Data sekunder ini diperoleh dengan menggunakan metode tinjauan kepustakaan (library research) dan mengakses website maupun situs-situs. Data yang telah dikumpulkan akan dianalisis dengan uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas) dan menguji seluruh hipotesis yang akan dibuktikan melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian ini menunjukkan bahwa Arus kas bersih mempunyai pengaruh negatif dan tidak signifikan terhadap return saham. Semakin besar arus kas maka akan tidak akan langsung mempengaruhi penurunan return saham. Sementara Laba akuntansi mempunyai pengaruh positif dan signifikan terhadap return saham. Semakin besar Laba Akuntansi maka akan semakin tinggi return saham. Kata Kunci: Arus Kas Bersih; Laba Akuntansi; Return Saham.
Pengaruh Solvabilitas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Pertambangan Logam Dan Mineral Lainnya Yang Terdaftar Di BEI Rahmatul Asri; Hariany Idris; Nur Afiah
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.420

Abstract

This study aims to determine the effect of solvency on profitability in metal and other mineral mining sub-sector companies listed on the Indonesian stock exchange. The variable of this research is profitability as the dependent variable (Y) as measured byreturn on investment, and solvency as the independent variable (X) as measured bydebt to asset ratio. The population of this study is all metal and other mineral mining sub-sector companies listed on the Indonesian stock exchange in 2018-2021 as many as 11 companies, while the sample is 8 metal and other mineral mining sub-sector companies on the Indonesian stock exchange which were taken using thepurposive sampling. Data collection was carried out using documentation techniques. Data analysis was performed by normality test, simple regression test, hypothesis test which consisted of the coefficient of determination test and the individual parameter significant test (statistical t test). The results showed that, based on the results of the t test, the solvency value of t was obtainedcount >ttablenamely -3.394> 2.042 and a significance value of 0.02 <0.05. This shows that solvency has a significant negative effect on profitability so that the hypothesis is accepted.
Penggunaan Aplikasi ATLAS Berbasis Online pada Kantor Akuntan Publik Masdar Ryketeng; Warka Syachbrani; Nurafni Oktaviyah; Samirah Dunakhir; Hariany Idris; Mukhammad Idrus
Vokatek : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2023): Vol. 1 No. 2 (2023): Volume 1: Issue 2 (Juni 2023)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v1i2.108

Abstract

Masalah yang dihadapi secara khusus oleh mitra adalah (1) proses audit yang masih menggunakan program excel dan belum terkoneksi secara online, (2) Lamanya waktu yang dibutuhkan untuk menyelesaikan proses audit karena penggunaan sistem yang belum efektif. Adapun tujuan dari pelatihan ini adalah (1) Mitra dapat memanfaatkan aplikasi ATLAS yang telah dirancang oleh KKKP dan IAPI, dan (2) Mitra dapat meningkatkan kualitas auditnya yang sesuai dengan standar audit melalui penggunaan aplikasi ATLAS. Metode yang digunakan pada pelatihan ini adalah ceramah, praktek, dan tanya jawab. Peserta kegiatan ini adalah auditor KAP Yaniswar dan Rekan sebanyak 10 peserta. Hasil pelatihan yang telah dilaksanakan menunjukkan bahwa kegiatan pegabdian kepada masyarakat (PKM) Penggunaan Aplikasi ATLAS Berbasis Online pada Kantor Akuntan Publik dalam rangka meningkatkan kinerja dan kualitas audit ini terlaksana dengan baik dan lancar sesuai rencana, dan sebagian besar peserta mampu menerima materi dengan baik.
THE EFFECT OF APPLYING THE PROBLEM-BASED LEARNING MODEL IN THE SUBJECT OF PRACTICAL ACCOUNTING FOR SERVICE, TRADE AND MANUFACTURING COMPANIES ON THE COMPETENCY SKILLS OF CLASS XI AKL UPT SMKN 1 SIDRAP Dwi Dian Pratiwi; Hariany Idris; Fajriani Azis; Sitti Hajerah Hasyim; Abdul Rijal
JURNAL EDUSCIENCE Vol 10, No 2 (2023): Jurnal Eduscience (JES), (Authors from Turkey, Malaysia, Algeria, Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i2.4523

Abstract

This study aims to determine the effect of applying the problem-based learning model to the competency skills of class XI AKL UPT SMKN 1 Sidrap students. The sample in this study was taken from a total of 96 students in class XI AKL UPT SMKN 1 Sidrap. The data analysis technique used is an instrument test and hypothesis testing using SPSS 25. The instrument test consists of a validity test and a reliability test. While the hypothesis test consists of simple linear regression analysis, t test, and the coefficient of determination, pearson product moment correlation analysis. From the research results, the simple linear regression equation model Y' = 59.035 + 0.505X means that for each additional value of the problem-based learning model, the skill competency value of class students increases by 0.505 units. The results of the t-test analysis obtained 0.000 <0.05, which means that the problem-based learning model has a significant effect on students' competency skills. The results of the analysis of the coefficient of determination obtained the value of r2 = 58.1%, which means that the problem-based learning model has a contribution to the student's competency skills of 58.1. The results of the product moment correlation analysis obtained a Pearson correlation value of 0.762 and a positive value in the strong relationship between the problem-based learning model and students' competency skills.Keywords: problem based learning; student expertise competencyAbstrak Penelitian ini bertujuan untuk mengetahui pengaruh penerapan model pembelajaran problem based learning terhadap kompetensi keahlian siswa kelas XI AKL UPT SMKN 1 Sidrap. Sampel dalam penelitian ini diambil dari jumlah total siswa kelas XI AKL UPT SMKN 1 Sidrap sebanyak 96 siswa. Teknik analisis data yang digunakan adalah uji instrumen dan uji hipotesis dengan menggunakan SPSS 25. Uji instrumen terdiri dari uji validitas dan uji reliabilitas. Sementara uji hipotesis terdiri dari analisis regresi linear sederhana, uji t, dan koefisien determinasi, analisis korelasi pearson product moment. Dari hasil penelitian diperoleh model persamaan regresi linear sederhana Y’=59,035+0,505X yang berarti tiap penambahan satu nilai model problem based learning, maka nilai kompetensi keahlian siswa kelas bertambah 0,505 satuan. Hasil analisis uji-t diperoleh 0,000<0,05 yang berarti model pembelajaran problem based learning berpengaruh signifikan terhadap kompetensi keahlian siswa. Hasil analisis koefisien determinasi diperoleh nilai r2 = 58,1% yang berarti model pembelajaran problem based learning memiliki kontribusi terhadap kompetensi keahlian siswa sebesar 58,1. Hasil analisis korelasi product moment diperoleh nilai pearson corelation sebesar 0,762 dan bernilai positif berada pada hubungan kuat antara model pembelajaran problem based learning dan kompetensi keahlian siswa.Kata Kunci: problem based learning; kompetensi keahlian siswa
THE EFFECT OF LEARNING ACTIVITIES ON ACCOUNTING LEARNING RESULTS FOR CLASS XII IPS STUDENTS UPT SMA NEGERI 11 LUWU UTARA Ikram Edhy; Fajriani Azis; Sitti Hajerah Hasyim; M. Ridwan Tikollah; Hariany Idris
JURNAL EDUSCIENCE Vol 10, No 3 (2023): Jurnal Eduscience (JES), (Authors from Nigeria and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i3.5255

Abstract

This study aims to analyze the effect of learning activities on the results of studying accounting in class XII IPS UPT SMA Negeri 11 Luwu Utara. The variables of this study are learning activities as the independent variable (X) and learning outcomes as the dependent variable (Y). The population of this study were all students of class XII IPS UPT SMA Negeri 11 North Luwu, totaling 64 students, while the sample used a saturated sampling technique with a total sample of 64 students. Data collection techniques used are questionnaires, observation, and documentation. The data analysis technique used is descriptive statistical analysis, instrument testing and hypothetical testing using SPSS 25 for windows. The results of this study indicate that: Based on the results of simple linear regression analysis, the equation model Y = 48.671 + 0.469 X is obtained, which means that for each addition of one learning activity value, the value of accounting learning outcomes for class XII IPS students increases by 0.469 units. From the results of the t-test analysis, the significance is 0.000 <0.05, which means that the learning activity variable has a positive and significant effect on the accounting learning outcomes of class XII IPS UPT SMA Negeri 11 Luwu Utara, thus the hypothesis is "accepted". From the results of the analysis of the coefficient of determination (KD) the value of r2= 18% is obtained, which means that learning activities have a contribution to learning outcomes of 18% and the remaining 82% is influenced by other factors.
THE INFLUENCE OF PEER ENVIRONMENT ON STUDENT LEARNING ACHIEVEMENT MAJORING Nur Indah Sari; Sitti Hajerah Hasyim; Fajriani Azis; Hariany Idris; H. Abd Rijal
JURNAL EDUSCIENCE Vol 11, No 1 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, India, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i1.5204

Abstract

This research aims to determine the influence of the peer environment on the learning achievement of students majoring in accounting at SMK Negeri 2 Sidrap. The variables in this research are the peer environment as the independent variable (X) and learning achievement as the dependent variable (Y). The population of this study were all students majoring in Accounting at Negen 2 Sidrap Vocational School, totaling 122 students, while the sample used proportionate stratified random sampling technique with a sample size of 55 students. The data collection technique used was a questionnaire and documentation. The data analysis technique used was descriptive analysis of the percentage of instrument tests and test the hypothesis using SPSS 25 for windows. Based on the results of the data analysis that has been carried out, a simple linear regression equation model Y-63.760+0.351 From the results of the analysis of the coefficient of determination (R), the value R2-45% is obtained, which means that the peer environment contributes to student learning achievement by 45% and the remaining 55% is influenced by natural factors. Meanwhile, from the results of the t-test, a significant value of 0.000 0.05 is obtained, which means Peer environment has a significant effect on student achievement, thus the 'accepted hypothesis.Keywords: Peer Environment; Learning Achievement
Co-Authors Abdul Rijal Dunakhir, Samirah Dwi Dian Pratiwi Fajriani Azis H. Abd Rijal Ikram Edhy M. Ridwan Tikollah Masdar Ryketeng Mukhammad Idrus Nur Afiah Nur Indah Sari Nurafni Oktaviyah Rahmatul Asri Sitti Hajerah Hasyim Warka Syachbrani