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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar BJRA (Bongaya Journal of Research in Accounting) Mandalika Mathematics and Educations Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Revenue : Jurnal Ilmiah Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Iqtisaduna AKUNSIKA: Jurnal Akuntansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Sains dan Humaniora BanKu: Jurnal Perbankan dan Keuangan Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Aplikasi Perpajakan Journal of Mathematics and Applied Statistics Research and Innovation in Applied Linguistics Jurnal Sistem Informasi, Akuntansi dan Manajemen Almufi Jurnal Sosial dan Humaniora Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Anwar, Azwar
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Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Kemampuan Pemecahan Masalah: Analisis Pada Siswa SMP Anwar, Azwar; Margawari Novel; Suharni
Mandalika Mathematics and Educations Journal Vol 7 No 2 (2025): Edisi Juni
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jm.v7i2.9075

Abstract

The aim of this qualitative research is to describe students' problem solving abilities in solving story problems in transformation material, namely reflection and translation. Problem solving ability has 4 indicators, namely: 1) identifying problems, 2) making plans, 3) implementing plans, and 4) checking again. The research was carried out in the odd semester of the 2024/2025 academic year. The research subjects consisted of 31 students in class IX-6 of SMPN 4 Tarakan who had been taught Transformation material. Then 3 students were selected who had problem solving abilities at high, medium and low levels. Data collection techniques used problem solving ability tests and interviews. This research's data analysis techniques include data reduction, data presentation, and drawing conclusions/verification. The results of the research show that students at the high level are able to fulfill all indicators of the 4 indicators of problem solving ability, namely indicators 1, 2, 3, and 4. Students at the medium level are able to fulfill 3 of the 4 indicators of problem solving ability, namely indicators 1, 2, and 3 . Students at low levels are only able to fulfill 2 indicators of problem solving ability, namely indicators 1 and 3.
PPG Goes to Bulungan: Numeracy, Joyful Learning, Design Thinking and Learning Media Workshop for Elementary and Junior High School Teachers Wulandari, Shinta; Darmayasa, Jero B; Hamid, Hariaty; Anwar, Azwar; Winarno, Winarno; Tanjung, Firima Zona; Apriliyana, Nur Pangesti
Jurnal Pengabdian Sains dan Humaniora Vol. 4 No. 1 (2025): 2025 May Edition
Publisher : Fakultas Keguruan dan Ilmu Pendidikan-Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jpsh.v4i1.9556

Abstract

PPG Goes to Bulungan is a community service program aiming to strengthen the capacity of elementary and junior high school teachers in Bulungan Regency in designing lessons that foster students' numeracy skills, joyful learning environments, application of design thinking principles, and utilization of innovative learning media. This initiative responds to the national urgency of improving the quality of basic education as aligned with the Merdeka Curriculum and regulations from the Minister of Education, Culture, Research, and Technology regarding graduate and process standards. The program was implemented through participatory and collaborative workshops combining theory and hands-on practice. Results revealed increased teacher understanding of numeracy concepts and joyful learning, enhanced ability to apply design thinking to educational challenges, and improved skill in developing interactive media. This activity positively impacted teachers' professional competence and contributed to educational transformation in remote areas.
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba : Studi Kasus pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Ramadani, Fiska Anugrah; Sahade, Sahade; Anwar, Azwar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.9094

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan leverage terhadap manajemen laba pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Manajemen laba sebagai variabel terikat diukur menggunakan nilai nondiscretionary accruals melalui Modified Jones Model. Ukuran perusahaan diukur berdasarkan logaritma natural total aset, sedangkan leverage diukur menggunakan debt to equity ratio. Sampel penelitian terdiri dari 12 perusahaan selama periode 3 tahun dengan teknik purposive sampling. Data dikumpulkan melalui dokumentasi dan dianalisis menggunakan uji asumsi klasik, regresi linear berganda, uji koefisien determinasi, uji t dan uji F dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan leverage masing-masing berpengaruh negatif dan signifikan terhadap manajemen laba. Secara simultan, kedua variabel tersebut juga berpengaruh signifikan terhadap manajemen laba. Temuan ini menunjukkan bahwa semakin besar perusahaan dan semakin tinggi leverage, maka kecenderungan perusahaan melakukan manajemen laba akan menurun. Hasil ini penting untuk dipertimbangkan oleh investor dan regulator dalam mengevaluasi kualitas pelaporan keuangan perusahaan.
Analisis Pengendalian Internal atas Persediaan Obat dan Alat Kesehatan pada Apotek Malomo Farma Achmad, Andi Alyani; Anwar, Azwar; Azis, Fajriani
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i2.447

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan pengendalian internal atas persediaan obat dan alat kesehatan pada Apotek Malomo Farma. Penelitian ini menggunakan metode deskriptif kualitatif. Variabel dalam penelitian ini adalah pengendalian internal atas persediaan obat dan alat kesehatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Teknik analisis data yang digunakan adalah deskriptif kualitatif model Miles, Huberman, dan Saldana yang terdiri dari kondensasi data, penyajian data, dan penarikan kesimpulan mengacu pada konsep teori COSO. Hasil penelitian ini menunjukkan bahwa pengendalian internal atas persediaan obat dan alat kesehatan pada Apotek Malomo Farma belum seutuhnya efektif. Terdapat salah satu komponen yakni kegiatan pemantauan tidak terpenuhi implementasinya di Apotek Malomo Farma.
Fostering Learner Autonomy in EFL Classroom: The Impact of New Learning Guidelines and Relational Pedagogy EPPENDI, Jhoni; ANWAR, Azwar; LAKSANA, Jamie Anugerah Keeyan
Research and Innovation in Applied Linguistics Vol. 3 No. 2 (2025): [August]
Publisher : Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/rial.v3i2.5523

Abstract

Learner autonomy is a critical outcome in EFL education, yet the mechanisms through which instructional frameworks and educator behavior influence autonomous learning remain underexplored. This study investigates the impact of the New Learning Guidelines, a structured pedagogical framework, on the development of learner autonomy among undergraduate EFL students. Employing an explanatory sequential mixed-methods design, the study involved 539 students categorized into positive (n = 78) and negative (n = 462) attitudinal groups. The quantitative data were collected through structured questionnaires, and qualitative data were collected via semi-structured interviews. Quantitative findings revealed that students with positive attitudes demonstrated substantial gains in goal setting, strategic planning, and self-monitoring, whereas those with negative attitudes showed limited improvement from structure alone. Thematic analysis underscored the role of relational scaffolding, emotionally responsive, supportive teacher-student interactions as a critical factor in fostering autonomy among disengaged learners. These findings challenge deficit-based perspective on learner motivation and advance autonomy theory by emphasizing its socio-relational dimension. The study suggests EFL educators may integrate clear instructional guidelines with affective and relational pedagogies to address diverse learner dispositions. Practically, the findings underscore the need for teacher training programs to integrate relational strategies with structural management to promote learner autonomy effectively.
Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Delisting dari Bursa Efek Indonesia Tahun 2019-2023 Luti Junillah, Andi; Anwar, Azwar; Syachbrani, Warka
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1123

Abstract

The purpose of this study is to analyze the effect of Current Ratio on delisting from the Indonesia Stock Exchange, (2) to analyze the effect of Debt to Asset Ratio on delisting from the Indonesia Stock Exchange, (3) to analyze the effect of Current Ratio and Debt to Asset Ratio on delisting from the Indonesia Stock Exchange. The sample of this study was six companies that experienced delisting. The data was analyzed using Logistic Regression Analysis. The results of this study indicate that, partially, the current ratio does not have a significant effect on delisting, and the debt to asset ratio does not have a significant effect on delisting. Based on the results of the determination coefficient test (Nagelkerke's R Square), the current ratio and debt to asset ratio have an effect on delisting.  
Kerangka Kerja Akuntansi Rumah Tangga Berbasis Islam Untuk Tenaga Kerja Wanita Ramadhani, Febrina Nur; Anwar, Azwar
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.505

Abstract

This research aims to construct a household accounting framework for families of Indonesian women workers based on Islamic values. Using the Islamic Accounting Anthropology (IAA) methodology, this research involves four stages of analysis: existing, synchronic, diachronic, and construction. Data were collected through focus group discussions, interviews, observation, and documentation. The results showed that modernization brought foreign values, such as materialism and individualism, into rural households and influenced family members through communication. Written accounting is used by wives to monitor husbands' financial management. Synchronic analysis shows the continuity of local and religious values such as responsibility, cooperation and mutual respect, which are embodied in unwritten accounting practices. The diachronic analysis identified seven ideal Islamic values for household accounting: ikhtiar, ikhlash, tawakal, barakah, simplicity, kinship, and transparency. These values make up the basic household accounting equation expressed as Rizq + Barakah = Ikhtiar + Ikhlash + Tawakal. This basic equation guides the construction of household accounting through the integration of quantitative elements (income, expenditure, savings, investment) and qualitative elements (spiritual and ethical values). This framework serves as a means of worship and maintaining the trust entrusted by Allah
Analysis of Detecting Potential Financial Statement Fraud in State-Owned Enterprises (SOEs) Using the Fraud Hexagon Rasyidah, Rasyidah; Anwar, Azwar; Hamzah, Hajrah
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15686

Abstract

This study aims to analyze the effect of elements in the Fraud Hexagon on financial statement fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The dependent variable in this study is financial statement fraud, measured by the F-score Model. The independent variables are the six elements in the fraud hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion, each proxied by performance level, monitoring ineffectiveness, change of auditors, change of director, CEO duality, and audit fees. This study utilizes 105 sample data selected using the purposive sampling method. The data was analyzed using multiple linear regression analysis. The results indicate that pressure (performance level) has a positive and significant effect on financial statement fraud. Capability (change of director) has a negative and significant effect, suggesting that changes in leadership can mitigate fraud risks. However, opportunity (monitoring ineffectiveness), rationalization (change of auditors), arrogance (CEO duality), and collusion (audit fees) do not significantly influence the potential for financial statement fraud. These findings highlight the importance of monitoring performance levels and leadership changes in preventing financial statement fraud in SOEs. The study provides valuable insights for regulators and corporate governance bodies to enhance their fraud prevention frameworks and ensure the integrity of financial reporting. This research contributes to the existing literature by integrating the Fraud Hexagon model in the context of SOEs, offering a comprehensive understanding of the factors influencing financial statement fraud in a developing country.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah pada Usaha Kecantikan Nude Nailbar Putri, Asty Regina; Anwar, Azwar; Hamzah, Hajrah
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Agustus
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan Utama: Penelitian ini bertujuan untuk menganalisis penerapan SAK EMKM pada Nude Nailbar. Penelitian ini menggunakan metode kualitatif. Metode: Penerapan SAK EMKM pada usaha kecantikan Nude Nailbar sebagai variabel tunggal. Sumber data dalam penelitian ini adalah Laporan Keuangan Nude Nailbar periode 2022. Pengumpulan data dilakukan dengan menggunakan teknik observasi, dokumentasi, dan wawancara. Analisis data dilakukan dengan analisis deskriptif kualitatif. Temuan Utama: Hasil penelitian menunjukkan bahwa penerapan standar akuntansi keuangan entitas mikro, kecil, dan menengah pada usaha kecantikan Nude Nailbar belum sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah.
Penerapan Standar Akuntansi Syariah pada Koperasi Syariah Pinisi Sejahtera Mulia Ramadhani, Laila Kamila; Anwar, Azwar; Aziz, Fajriani
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v3i1.5814

Abstract

Tujuan Utama: Penelitian ini bertujuan untuk: menganalisis penerapan standar akuntansi syariah pada KSPPS Pinisi Sejahtera Mulia. Metode: Variabel penelitian ini adalah: penerapan standar akuntansi syariah sebagai variabel tunggal. Sumber data dalam penelitian ini dibagi menjadi dua bagian, yaitu: data primer berupa wawancara langsung dan data sekunder berupa dokumentasi. Pengumpulan data dilakukan dengan menggunakan teknik wawancara dan dokumentasi. Data yang diperoleh dianalisis dengan menggunakan teknik analisis deskriptif kualitatif. Temuan Utama: Hasil penelitian ini menunjukkan bahwa penyajian laporan keuangan pada KSPPS Pinisi Sejahtera Mulia belum sepenuhnya menerapkan PSAK 101. Sementara itu, pencatatan transaksi akuntansi murabahah, akuntansi mudharabah dan akuntansi ijarah sudah sesuai dengan ketentuan PSAK 102, PSAK 105 dan PSAK 107.
Co-Authors Achmad, Andi Alyani Albar, Saskia Anggraeni, Indah Ayu Anisatun Humayrah Rais Apriliyana, Nur Pangesti Athiyah, Nikmatul Azis, Fajriani Aziz, Fajriani Darmayasa, Jero B Dunakhir, Samirah Eppendi, Jhoni Fauzia, Annisa Firima Zona Tanjung, Firima Zona Fitriza Rahma Hamid, Hariaty Hamzah, Hajrah Handayani, A. Asti hasana, Nur Hasliana K, Devina Hasyim, Sitti Hajerah Hermansyah Hermansyah Johan Johan Kurniasih, Nurmutaharah Dwi LAKSANA, Jamie Anugerah Keeyan Lena, Natal Luti Junillah, Andi Maghfirah, Annesa Tasya Margawari Novel Masri, Alifiah pratiwi Miftharuly Muhammad Azis Mukhammad Idrus Musa, Kartika S.P. Musa, Kartika Septiary Pratiwi Musdaliana Nining Purwanti, Nining Nur Afiah, Nur Nurafni Oktaviyah Nurwijayanti putri, amanda Putri, Asty Regina Putriyanti, Andi Iin Nur Ramadani, Fiska Anugrah Ramadhani, Febrina Nur Ramadhani, Laila Kamila Rezki Amalia, Muliati Rufi'i Ryketeng, Masdar S, Masnawaty Sahade Sahade Saipullah, Muhammad Samsinar Samsinar Sangkala, Masnawaty Shinta Wulandari, Shinta Suharni Syaibah, Siti Warka Syachbrani Widyawati, Eka Winarno Winarno Yoshita, Rika Yulyana, Yulyana