{"title":"Akuntansi Lingkungan Berbasis Tabligh dalam Meningkatkan Pengelolaan Limbah Medis dan Tanggung Jawab Sosial (Studi pada Puskesmas Mamajang Makassar)","authors":"A.Afiyah Nafisah Barokah, Mustakim Muchlis, Suhartono","doi":"10.47354/aaos.v4i1.424","DOIUrl":"https://doi.org/10.47354/aaos.v4i1.424","url":null,"abstract":" \u0000Penelitian ini bertujuan mengetahui penerapan akuntansi lingkungan yang diselaraskan dengan nilai konsep tabligh dan bentuk pengelolaan limbah medis puskesmas. Penelitian ini kualitatif dengan pendekatan deskriptif. Sumber data penelitian yaitu data primer yang diperoleh dari informan dan hasil observasi lapangan. Hasil penelitian menunjukkan puskesmas mamajang sudah cukup baik dalam mengelola limbah medisnya. Puskesmas mamajang telah melakukan tahapan perlakuan akuntansi yaitu pengidentifikasian, pengakuan, pengukuran, penyajian dan pengungkapan untuk biaya pengelolaan limbah berdasarkan PSAP No. 1 2010. Puskesmas mamajang mengakui telah mengamalkan konsep sifat tabligh karena telah menyampaikan dengan baik laporan mengenai biaya lingkungan maupun terkait pengelolaan limbah medis puskesmas. Implikasi penelitian yakni puskesmas menyusun sebuah laporan biaya lingkungan atau laporan terkait pengolahan limbah secara khusus dan terpisah dari laporan keuangan secara umum.","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114970743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Nilai Budaya Siri’ Na Pacce Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Profesionalitas Sebagai Variabel Moderasi Di Kabupaten Bulukumba","authors":"Rosni, A. Wawo, Suhartono","doi":"10.47354/aaos.v4i1.419","DOIUrl":"https://doi.org/10.47354/aaos.v4i1.419","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh nilai budaya siri’ na pacce terhadap akuntabilitas pengelolaan dana desa di Kabupaten Bulukumba serta pengaruh profesionalitas dalam memoderasi hubungan antara nilai budaya siri’ na pacce dengan akuntabilitas pengelolaan dana desa di Kabupaten Bulukumba. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pendekatan asosiasif. Populasi dalam penelitian ini adalah semua aparatur desa yang ada di Kabupaten Bulukumba. Penentuan sampel menggunakan metode Purposive Sampling, yaitu dimana pengambilan sampel dari populasi berdasarkan kriteria tertentu. Pada penelitian ini kuesioner disebar secara langsung kepada responden agar hasil penelitian lebih akurat. Pengujian hipotesis menggunakan analisis regresi sederhana dan analisis regresi moderasi dengan pendekatan uji interaksi. Hasil penelitian menunjukkan bahwa nilai budaya siri’ na pacce berpengaruh positif dan signifikan terhadap auntabilitas pengelolaan dana desa. serta profesionalitas yang mampu memoderasi hubungan antara nilai budaya siri’ na pacce terhadap akuntabilitas pengelolaan keuangan desa.","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127707375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluasi Kinerja Keuangan Berdasarkan Metode Balanced Scorecard Pada PT. Bosowa Asuransi Di Makassar","authors":"Arifuddin, Andi Alfianto Anugrah Ilahi, Firman Alimuddin","doi":"10.47354/aaos.v4i1.421","DOIUrl":"https://doi.org/10.47354/aaos.v4i1.421","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menilai kinerja keuangan PT. Bosowa Asuransi di Makassar periode 2017-2019 berdasarkan metode Balanced ScoreCard.Metode analisis yang digunakan dalam penelitian ini adalah metode Balanced scorecard yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan..Hasil penelitian yang telah dilakukan, menunjukkan bahwa evaluasi kinerja keuangan PT. Bosowa Asuransi Makassar berdasarkan metode Balanced ScoreCard adalah perspektif keuangan untuk ROI dan profit margin kurang efektif sedangkan Efisien Biaya sudah efektif, Perspektif Pelanggan untuk pangsa pasar, kepuasan pelanggan, dan profitabilitas pelanggan sudah efektif, perspektif proses bisnis internal untuk inovasi produk dan kualitas layanan sudah efektif, dan perspektif pembelajaran dan pertumbuhan untuk pelatihan karyawan, ketersediaan IT, dan profesionalitas karyawan sudah efektif","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"274 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114105812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Mengukur Kinerja Keuangan Dengan menggunakan metode Analisis Economic Value Added (EVA)","authors":"Hamida Hasan, Nor Syayanti","doi":"10.47354/aaos.v4i1.422","DOIUrl":"https://doi.org/10.47354/aaos.v4i1.422","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis penilaian kinerja perusahaan PT. Unilever Indonesia, Tbk yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan metode Analisis Economic Value Added (EVA). Data penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan PT. Unilever Indonesia, Tbk periode tahun 2017-2019. Metode analisis yang digunakan dalam penelitian ini adalah menggunakan metode kuantitatif dengan model analisis deskriptif. Hasil penelitian menunjukkan nilai positif. Dimana nilai positif menggambarkan kinerja keuangan perusahaan baik. ","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129601890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS SISA HASIL USAHA KOPERASI SIMPAN PINJAM BERKAT CABANG ANTANG MAKASSAR BEFORE AND MASA NEW NORMAL PANDEMI COVID-19","authors":"Nurbayani, Teri, Salmawati","doi":"10.47354/aaos.v3i2.323","DOIUrl":"https://doi.org/10.47354/aaos.v3i2.323","url":null,"abstract":"Penelitian ini bertujuan untuk Analisis Sisa Hasil Usaha Koperasi Simpan Pinjam Berkat Cabang Antang Makassar Befor and Masa New Normal Pandemi Covid-19. Penelitian ini bersifat kuantitatif dan jenis penelitian ini jika ditinjau dari tujuan dan sifatnya adalah studi deskriptif. \u0000Hasil dari penelitian ini menunjukan bahwa; Berdasarkan metode analisis vertikal, neraca Koperasi Simpan Pinjam Berkat Cabang Antang Makassar Periode 30 Juni 2019 - 30 Juni 2020 menunjukkan hasil yang kurang baik. Aset-aset koperasi setiap tahunnya berfluktuasi, begitupun pada modal sendiri. Pada utang jangka panjangnya mengalami penurunan, yang berarti bahwa koperasi sudah mampu membayarkan utangnya dan sudah tidak lagi bergantung pada utang jangka panjang dalam menutupi kerugiannya. Kemudian, pada laporan sisa hasil usaha juga menunjukkan trend yang tidak baik. Dimana, setiap tahunnya sisa hasil usaha yang diperoleh koperasi mengalami penurunan.","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125287546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH KUALITAS PELAYANAN DAN KEPUASAN NASABAH TERHADAP LOYALITAS NASABAH PADA PT.BANK RAKYAT INDONESIA UNIT MANNURUKI DI KOTA MAKASSAR","authors":"Alfitrianti, Abdul Rahman","doi":"10.47354/aaos.v3i2.320","DOIUrl":"https://doi.org/10.47354/aaos.v3i2.320","url":null,"abstract":"Effect Of Service Quality And Customer Satisfaction On Costumer Loyality at PT. Bank Rakyat lndonesia Mannuruki Unit in Makassar City Thesis Managemenet. Marketing. Strata One (S1). Lasharan Jaya Makassar CoIIege of Management Science. Supervised by Abdul Rahman and Sitti Fadjriyah. \u0000The purpose of this study is to expIain the effect of service quality and customer satisfaction to customer Ioyality. This type of research is quantitative. The population in this study are customers PT. Bank Rakyat Indonesia Unit Mannuruki in Makassar City. Data retrievaI using accidentaI sampIing sampIe used was distributed to 50 respondents. The data collection technique in tthis research is a questionnaire, observation and interviews. The method used is muItipIe Iinear regression with the heIp of lBM SPSS software 21. The resuIts of this study indicate that service quaIity and customer satisfaction have a simuItaneous and significant effect on F < (0,000 < 0,05) and Adjusted R-square of 88%. This means the contribution of service quaIity and customer satisfaction is 88%. PartiaIIy service quaIity has a significant effect on customer IoyaIity by 0,000 whiIe customer satisfaction has a significant effect on customer IoyaIty by 0,004.","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128931356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Risiko Kredit dan Efisiensi Operasional terhadap Kinerja Keuangan pada PT. Bank Sulselbar","authors":"Romansyah Sahabuddin, Anwar, Dewi Amelia Rahman","doi":"10.47354/aaos.v3i2.318","DOIUrl":"https://doi.org/10.47354/aaos.v3i2.318","url":null,"abstract":"Pengaruh Risiko Kredit dan Efisiensi Operasional terhadap Kinerja Keuangan pada PT. Bank Sulselbar. Penelitian ini bertujuan untuk mengetahui pengaruh risiko kredit dan efisiensi operasional secara parsial dan simultan terhadap kinerja keuangan. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Populasi dalam penelitian ini yaitu laporan keuangan PT. Bank Sulselbar. Sampel penelitian adalah laporan keuangan PT. Bank Sulselbar selama 9 (sembilan) periode selama 2012-2020. Teknik Analisa data menggunakan rasio NPL, BOPO, dan ROA. Hasil penelitian menunjukkan bahwa NPL secara parsial berpengaruh positif dan tidak signifikan terhadap ROA, BOPO secara parsial berpengaruh secara negatif dan signifikan terhadap ROA, dan NPL dan BOPO secara simultan berpengaruh signifikan terhadap ROA.","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126676866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH GAYA KEPEMIMPINAN, KESELAMATAN DAN KESEHATAN KERJA SERTA LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PEKERJAAN UMUM KABUPATEN TAKALAR","authors":"Yasni, Nur Fajri","doi":"10.47354/aaos.v3i2.322","DOIUrl":"https://doi.org/10.47354/aaos.v3i2.322","url":null,"abstract":"Nur Fajri, 2017 02 068, Title effect of leadership style, occupational health and safety, and work enviroment on employee performance at the district public works service takalar, supervised by Abdul Rahman and Andi batary citta. The purpose of this study was to determine the effect of leadership style, occopational safety and health, and work enviroment on employee performance at the Takalar Regerency Public Works Departement. The type of research used is quantitave research, with a total population of all employees of the public works office of Takalar Regency with the number of samples used as many as 48 respondents. The data collection techniques used in this study were observation, questionnaires, and interviews. The method used is multiple linear regression analysis with the help of SPSS IBM 21. The results of this study indicate that the (parsial) t- test of the variabel of leaderhip style. Occupational safety and health and work enviroment has a positive and significant effect on employee performance, and leaderhip style, safety and health. Occupational health and work enciroment have a f (simultaneous) effect on employee performance.","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130531291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"TINJAUAN PEMERIKSAAN KINERJA PADA SEKTOR PUBLIK SELAMA PANDEMI COVID-19","authors":"Rahayu Alkam","doi":"10.47354/aaos.v3i2.319","DOIUrl":"https://doi.org/10.47354/aaos.v3i2.319","url":null,"abstract":"Penelitian ini bertujuan untuk meninjau pemeriksaan kinerja pada sektor publik selama masa pandemi COVID-19. Metode penelitian yang digunakan adalah analisis deskriptif dengan terlebih dahulu melakukan tinjauan atas literatur yang ada kemudian menganalisis data-data yang tersedia untuk publik (seperti ikhtisar laporan hasil pemeriksaan BPK). Hasil penelitian menunjukkan bahwa pemeriksaan kinerja pada awal pandemi COVID-19 dilakukan pada skala yang minim dibandingkan pada periode setelahnya. Penelitian ini juga menunjukkan bahwa ketidakefektifan masih menjadi permasalahan utama entitas sektor publik yang diaudit. Penelitian ini belum menyajikan bukti empiris atas pemeriksaan kinerja selama pandemi COVID-19 tapi dapat menjadi dasar bagi penelitian empiris berikutnya terutama dalam menganalisis perspektif pemeriksa dan entitas sektor publik mengenai proses pemeriksaan kinerja selama pandemi COVID-19.","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"165 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133318648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS PENGAKUAN PENDAPATAN PREMI ASURANSI UNDERWRITING BERDASARKAN PSAK NO. 28 TAHUN 2012 PADA PT. ASKRINDO CABANG MAKASSAR","authors":"Yasmi, Andi Arimbi Mappidemmang","doi":"10.47354/aaos.v3i2.321","DOIUrl":"https://doi.org/10.47354/aaos.v3i2.321","url":null,"abstract":"Penelitian ini menganalisis mengenai pengakuan pendapatan premi asuransi underwriting yang dilakukan pada PT. Askrindo Cabang Makassar. Tujuan penelitian ini yaitu untuk menganalisis metode pengakuan pendapatan yang diterapkan pada PT. Askrindo Cabang Makassar, Keterkaitan pengakuan pendapatan terhadap premi asuransi underwriting, serta kesesuaian pengakuan pendapatan yang diterapkan oleh PT. Askrindo Cabang Makassar dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 28 Tahun 2012. \u0000Berdasarkan hasil analisis yang dilakukan oleh penulis dapat ditarik kesimpulan bahwa pengakuan pendapatan premi asuransi underwriting yang telah diterapkan oleh PT. Askrindo Cabang Makassar telah sesuai dengan PSAK No. 28 Tahun 2012 hanya saja pencatatan premi yang belum merupakan pendapatan yang diterapkan oleh PT. Askrindo Cabang Makassar masih belum sesuai dengan PSAK No. 28 TAhun 2012.","PeriodicalId":274293,"journal":{"name":"Accounting, Accountability, and Organization System (AAOS) Journal","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129340204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}