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All Journal Patria Artha Management Journal Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Unicorn ADPERTISI
Iskandar, Sultan
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Economics, Econometrics & Finance Social Sciences Other

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PENGARUH ANGGARAN BIAYA MATERIAL SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN PT. MEGATAMA PROPINDO MAKASSAR Irwandi, Syahrul; Jumarti; Iskandar, Sultan; Andi Badrussaman
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
Publisher : Jurnal Unicorn ADPERTISI

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Abstract

The purpose of this research is to determine whether the budget for material costs can be used as a measure in cost control at PT. Megatama Propindo Makassar. The types of data used in this study are: Qualitative Data, which are observation results in categorical form rather than numerical. Quantitative Data, which are observation results measured on a numeric or numerical scale. The data sources used in this  study  are:  Primary  Data,  obtained  from  observations  and  interviews  with  employees  of  PT. Megatama Propindo Makassar to obtain data related to the research problem for further processing. Secondary Data,  obtained  in processed  form in  company documents such  as a  brief  history of the company, organizational structure, material budget data, and its realization. The data collection methods used are: Observation, a method of direct observation of the object being studied to collect necessary data. Interview, a method of gathering information obtained by asking questions to employees in the finance/accounting and administrative departments. Documentation, a method of collecting data by analyzing documents in the company, such as plans for preparing project material budget reports and project material costs. The material cost budget functions as a tool for cost control at PT. Megatama Propindo Makassar by comparing the budget with the actual realization. Thus, it can be determined that there  is  a  difference  in  material  costs  amounting  to  IDR  984,926,992  from  a  budget  of  IDR 6,007,287,270, and actual realization of IDR 5,022,360,278. This is due to the fact that the actual material cost is smaller than the material cost budget by IDR 983,530,992 and the actual material cost is greater than the material cost budget by IDR 1,396,000. The company can record these deviations as favorable or unfavorable
ANALISIS TRANSPARANSI TERHADAP LAPORAN KEUANGAN PADA KANTOR DESA GOARIE KECAMATAN MARIORIWAWO KABUPATEN SOPPENG Irwandi, Syahrul; Iskandar, Sultan; Paweroi, Arsyad; Tibola, Jordan
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.901

Abstract

This study aimed to determine the effect of transparency on financial reports at the Goarie village office, Marioriwawo sub-district, Soppeng Regency. The method used in this research is a descriptive method with a quantitative approach by determining the primary data from the questionnaire. The population in this study was all village officials, totaling 30 people. The data collection techniques used in this study were observation, questionnaires, and documentation. Data analysis techniques were used: validity test, reliability test, simple linear regression analysis, hypothesis test, and adjusted coefficient of determination with the help of the SPSS program. The results of the study showed that transparency had a positive effect on financial reports in the Goarie village office, Marioriwawo sub- district, Soppeng Regency
PENGARUH KETERLIBATAN KERJA, INSENTIF DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT DUAMPANUA DI KABUPATEN PINRANG JUMARTI, JUMARTI; TIBLOLA, JORDAN; ABIDIN, ZAINAL; Iskandar, Sultan
Patria Artha Management Journal Vol 9, No 1 (2025): Patria Artha Management Journal
Publisher : Patria Artha University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/pamj.v9i1.943

Abstract

To know and analyze the effect of job involvement, incentives and motivation on the performance of employees at Head Office Duampanuain Pinrang. This research is expected to provide inputs and additional information in making decisions related to the development of institutions, especially in improving the performance of employees. Data used in this study are primary data that the questionnaire answers of respondents with data analysis using multiple linear regression with SPSS 30. The sample in this research is 30 respondents, employees at the Head Office Duampanuain Pinrang. According to the results of analysis showed that all independent variables in the model (simultaneous) effect on employee performance, job involvement variables, incentives and motivation together (simultaneously) has a significant influence on the performance of employees at Head Office Duampanuain Pinrang district .
Co-Authors Andi Badrussaman Irwandi, Syahrul Jumarti Jumarti, Jumarti Paweroi, Arsyad Tiblola, Jordan Tibola, Jordan Zainal Abidin