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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Laa Maisyir Jurnal Ekonomi Islam 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
Muhammad Sapril Sardi Juardi
UIN AALAUDDIN MAKASSAR
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
The Meaning of Accountability in Mosque Management: An Ethnomethodological Approach Juardi, Muhammad Sapril Sardi; Alimuddin, Alimuddin; Said, Darwis; Binti Johari, Fuadah
LAA MAISYIR: Jurnal Ekonomi Islam Vol. 12 No.2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v12i2.62881

Abstract

This study aims to interpret accountability in mosque management at Tarbiyah Mosque in Pinrang Regency, Raya Pancarijang Mosque in Sidrap, and Al Istiqamah Mosque in Rumbia, Enrekang. Novelty this research employs a qualitative method using an ethnomethodology approach to examine the everyday practices of mosque management within the social, cultural, and religious contexts of each mosque community.  The results of the study indicate that the practice of publicly reading out donations before the congregation embodies social legitimacy and strengthens the congregation’s trust in the mosque administrators. Furthermore, the meaning of accountability within the mallele donation practice reflects the values of sincerity, trustworthiness, and reciprocal relations between the administrators and the congregants. Finally, the interpretation of accountability expressed through the use of weekly information boards illustrates the value of information openness and transparency.
Co-Authors Andi Wawo Asrika, Opi Binti Johari, Fuadah Darwis Said, Darwis 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 Suhartono Suwandi, Memen Syakirah, Nabila Fildzah Wulandari, Putri Cahya