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FITRIYANI SYUKRI
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journalfebak99@gmail.com
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fitriyanisyukri19@gmail.com
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Kamus II Jalan Jend Ahmad Yani Km. 6 Kota Parepare Sulawesi Selatan 91131
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Journal AK-99
Published by Universitas Muhammadiyah Parepare
ISSN : -     EISSN : 27756726     DOI : https://doi.org/10.31850/ak99
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 Diterbitkan 2 kali Setahun, Mei dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2021): Journal AK-99" : 5 Documents clear
PENGARUH PENYALURAN KREDIT CEPAT AMAN (KCA) DAN PENJUALAN LOGAM MULIA TERHADAP PROFITABILITAS PADA PT.PEGADAIAN CABANG PINRANG Nurfadillah
Journal AK-99 Vol. 1 No. 1 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.982 KB) | DOI: 10.31850/ak99.v1i1.638

Abstract

Abstract This research aims to find out the study of the dominant and simultaneous influence between Capat Aman Credit Products (KCA) and Noble Products on the Profitability or capability of PT. Pawnshop (Persero) Pinrang Branch in generating Profit during 2015 to 2017. The data collection techniques used in this study are documentation and interviews. The data analysis techniques in this study used multiple linear regression analyses. The results showed that safe fast credit (KCA) and precious metals sales had a significant impact on profitability by 92% and the remaining 8% was influenced by other variables not mentioned in this study, namely Creation products and other Products. Where the variable contributes to the output value or contributes to the Profitability of PT. Pawnshop (Persero) Pinrang Branch. More dominant variables affect pt profitability. Pawnshop (Persero) pinrang branch is a secure fast credit (KCA) contributing as much as 88.5%.
PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM MENGURANGI JUMLAH SISWA PUTUS SEKOLAH KOTA PAREPARE Rian Safitriana
Journal AK-99 Vol. 1 No. 1 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.291 KB) | DOI: 10.31850/ak99.v1i1.642

Abstract

This research aims to find out the total budget of School Operational Assistance (BOS) and the number of dropout students over the past 5 years and the relationship between the school operational assistance budget (BOS) in reducing or reducing the number of dropout students in Parepare City. The benefits of this research are scientific benefits and practical benefits. The scientific benefit is that the results of this study are expected to be the material of scientific studies in the accounting science of regional finance, especially the assessment in the field of Basic Education and the Budget of the School Operational Assistance Fund (BOS), and the practical benefits that this research results are expected to contribute advice to all parties, especially to the Local Government and Education Office. The research site was conducted at the Parepare City Education Office and the research period began from January to April 2019. This research uses data collection techniques such as observation, interview, and documentation. The type of data used is the type of data according to the source, namely primary data obtained directly from respondents and Secondary Data obtained from documents related to research problems. This research uses data sources of person, paper, and place. The method of analysis used is a method of quantitative analysis by decrypting the total budget of School Operational Assistance (BOS) and the number of dropout students in the last 5 years and to find out the relationship between the school operational assistance budget (BOS) and the level of dropout students. The results of this study show that the budget of School Operational Assistance (BOS) received in Parepare City fluctuates in value, in the sense that it is still up and down. This is because the amount of School Operational Assistance (BOS) funds given to schools is calculated based on the number of pupils / students in each school, so that the school operational assistance (BOS) funds received by each school are not the same or varied, then the coverage of poor family students based on the data of dropout students in Parepare City from 2015 to 2017 decreased from 50 students to 12 dropout students and from the results of the analysis used correlation coefficient analysis, showing a very low correlation.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PADA PT. KELOLA JASA ARTHA SUB BRANCH PAREPARE Arland
Journal AK-99 Vol. 1 No. 1 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.628 KB) | DOI: 10.31850/ak99.v1i1.644

Abstract

This research aims to determinethe role of accountability accounting in the assessment of the performance of accountability centers in PT.Manage Artha Sub Branch Parepare Services. To obtain the results of this research, several variables are examined, namely the assessment of accountability centers and accountability accounting. This research uses qualitative methods in the form of data expressed in the form of sentences or descriptions. The data collection methods used in this study are interviews and documentation. The analysis used in this study to find out accountability accounting plays a role in assessing the centers of accountability i.e. qualitative descriptive methods. From the results of research on PT. Manage Artha Sub Branch Parepare Services, have not implemented accountability accounting well enough, this can be known with some conditions and characteristics that have not been met and the performance achieved is still not effective because it is stillabove budget.
ANALISIS KINERJA DENGAN MENGGUNAKAN PENDEKATAN BALANCED SCORE CARD PADA PT SEMEN TONASA KABUPATEN PANGKEP Faradilla Yusmaniar
Journal AK-99 Vol. 1 No. 1 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.345 KB) | DOI: 10.31850/ak99.v1i1.646

Abstract

This research aims to find out the performance in PT Semen Tonasa if measured using the Balanced Scorecard method. It is hoped that this research can be a reference for further research and add insight and knowledge about the application of balanced scorecards within the company as well as deepen existing theories to be applied in the real world and as comprehensive financial and nonfinan financial information to the company to help decision makers understand the aspects that exist widely. The data collection techniques used are observations, questionnaires and documentation. The type of data used in this study is quantitative data which is data in the form of numbers and qualitative data in the form of narasai. The source of this research data is person, paper and place. Data analysis techniques used to process research data are financial perspective formulas such as profit increase, total cost, ratio analysis later for customer perspective using customer satisfaction formula, then for internal business process perspective using descriptive analysis and learning and growth perspective using customer satisfaction formula. The results showed that overall company performance using a balanced scorecard approach so that the company's performance can be said to be lacking, sufficient, or good. Out of a total of 10 benchmarks used in four balanced scorecard perspectives there are five benchmarks that are considered good implementation namely current ratio, customer satisfaction, innovation, after-sales service, and employee satisfaction, while the other four benchmarks are considered sufficient in implementation and one bad. Based on the overall calculation of the balanced scorecard perspective, it is known that in general the performance of PT. Semen Tonasa Pangkep Regency based on balanced scorecard has reached 90% or is in the category very good or very satisfactory.
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT PENGAMBILAN KEPUTUSAN PADA PEMERINTAH KOTA PAREPARE Mayasari Asri
Journal AK-99 Vol. 1 No. 1 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.5 KB) | DOI: 10.31850/ak99.v1i1.647

Abstract

The purpose of the research is first to find out the suitability of the cash flow report on the Parepare City Government with the Government Accounting Standard Statement (PSAP) No. 3 of 2010, the second to find out how the cash flow report plays in decision making in the Parepare City Government. This study uses qualitative and comparatively descriptive descriptive methods. This research is a qualitative and comparatively descriptive descriptive study. The research method consists of research objects at the Office of the Regional Financial Agency of Parepare From January to March 2019. In this study, we compared the format in Government Accounting Standard Statement No. 3 of 2010 with the format used in Parepare City Government. Explaining the role of cash flow report as a decision-making tool in the Parepare City Government. The results of this study in Parepare City Government show that in the preparation of its cash flow report, the Parepare City government used PSAP Number 3 of 2010 as its guideline using direct methods. In decision making, the Parepare City Government uses cash flow report analysis as a basis for determining policy.

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