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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Aktiva : Jurnal Akuntansi dan Investasi Jurnal Ilmiah Akuntansi Peradaban Islamic Accounting and Finance Review Journal of Economic Education and Entrepreneurship Studies Advances in Applied Accounting Research Journal of Applied Taxation and Policy
Muhammad Sapril Sardi Juardi
UIN AALAUDDIN MAKASSAR
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENERAPAN SISTEM JUST IN TIME DALAM PERHITUNGAN HARGA POKOK PRODUKSI KOPI Juardi, Muhammad Sapril Sardi; Majid, Jamaluddin; Hardiwansyah, Hardiwansyah
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 2 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 2 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i2.7309

Abstract

Penelitian ini bertujuan untuk mengkaji analisis penerapan sistem just in time (JIT) dalam perhitungan harga pokok produksi pada CV Berkat Asia. Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus. Jenis data yang diolah merupakan data sekunder berupa laporan biaya produksi yang diperoleh dengan melakukan dokumentasi dan didukung dengan metode wawancara sebagai pelengkap kebutuhan informasi. Data dianalisis melalui tahap pengumpulan data, reduksi data, penyajian dan penarikan kesimpulan. Hasil penelitian menemukan bahwa penerapan  metode just in time dalam perhitungan harga pokok produksi CV Berkat Asia mampu menekan biaya pengelolaan bahan baku dan menghasilkan harga pokok produksi sebesar Rp 1.510.713.512.
Auditor Independence through the Lens of Islamic Values: A Phenomenological Approach Sari, Nur Rahmah; Juardi, Muhammad Sapril Sardi
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.9400

Abstract

Independence serves as a fundamental ethical pillar of the auditing profession, ensuring the credibility of financial statements and maintaining public trust. However, in practice, auditors frequently encounter professional, structural, and emotional pressures that challenge their commitment. This study aims to interpret the meaning of auditor independence, both internal and external, through the lens of Islamic values. Employing a transcendental phenomenological approach within an interpretive paradigm, data were obtained through in-depth interviews with four auditors representing various institutions, including two Public Accounting Firms, the Audit Board of Indonesia, and internal audit units within higher education institutions. The findings indicates that independence is perceived not merely as compliance with technical standards but as a form of self-restraint, trustworthiness (amanah), and spiritual awareness. Islamic values such as honesty, steadfastness (getteng), and accountability before God serves as moral safeguards against temptation and conflicts of interest. The study underscores that the meaning of independence is multidimensional, which are ethical, spiritual, and contextual, and highlights the need for a holistic approach to reinforcing professional ethics in auditing. These insights provides important implications for developing value-based auditor education curricula and institutional policies aimed at fostering sustainable professional integrity.
Accountability Zakat Fund Management Based on Trust Metaphor in Improving Good Zakat Governance Asrika, Opi; Lince Bulutoding; Muhammad Sapril Sardi Juardi
Journal of Applied Taxation and Policy Volume 2, Issue 2 (November) 2026
Publisher : PT. Lontara Digitech Indonesia

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Abstract

This study aims to analyze the accountability of zakat fund management at the National Zakat Agency (BAZNAS) of Gowa Regency and to examine the role of the amanah (trust) metaphor in enhancing good zakat governance . This qualitative research uses a case study approach, with data obtained through interviews, observation, and documentation involving BAZNAS officials, zakat payers ( muzakki ), and recipients ( mustahik ). The data were analyzed through data reduction, presentation, and conclusion drawing. The results show that accountability practices at BAZNAS Gowa are reflected in transparent reporting, timely fund distribution, clear policy targets, and effective financial control. The application of amanah values such as honesty and fairness strengthens these practices and supports the principles of transparency, responsibility, accountability, and independence. This study concludes that integrating trust into zakat management can foster professionalism, public trust, and equitable distribution, thereby improving the overall quality of zakat governance.
Co-Authors Andi Wawo Asrika, Opi Hardiwansyah, Hardiwansyah Hasan Basri Jamaluddin Majid Jamaluddin Majid Lince Bulutoding Memen - Suwandi Muqsith, Awal Mustakim Muchlis Mutia Apriyanti Hamsir Nisa, Indah Chairun Nur Rahmah Sari Nurhidayah Sakri Prasetio, Allung Puspita Hardianti Anwar Raden Ulandari Tamrin Raodahtul Jannah Reski Amalia Putri Rizki Nugraha Sayuti Sayuti Suwandi, Memen Wulandari, Putri Cahya