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<![CDATA[SISTEM AKUNTANSI PEMERINTAHAN DAERAH (SAPD) TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (AKIPD) PADA SEKRETARIAT DAERAH KABUPATEN BUTON ]]>
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 13 No 1 (2015): Volume 13, Nomor 1, April 2015 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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<![CDATA[Tujuan penelitian ini adalah mengetahui Pengaruh Sistem Akuntansi Pemerintahan Daerah (SAPD) terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah (AKIP) Pada Sekretariat Daerah Kabupaten Buton, Pengumpulan data dilakukan dengan metode kuesioner . Analisis data menggunakan Analisis Regresi Sederhana. Metode analisi data yaitu dengan menggunakan analisis regresi sederhana, Jenis data yaitu kualitatif dan data kuantitatif, sumber data yaitu data primer dan data skunder. Populasi sebanyak 107 dan disampel dengan simple random sampling menjadi 45 responden. Metode pengumpulan data yaitu survey pendahuluan, studi kepustakaan, survey lapangan dan kuesioner dimana semua data di tabulasi dan interprestasi. Hasil analisis menunjukan Hal ini dapat dilihat dari persamaan regresi Y = 0,422 + 0,973. Dimana 0,765 dapat diartikan bahwa korelasi hubungan antara variabel bebas Sistem Akuntansi Pemerintahan Daerah (SAPD) terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah (AKIP) adalah positif, Nilai koe? sien determinasi (R2) = 0,585 dapat diartikan bahwa 58,5 % variasi dari peningkatan Sistem Akuntansi Pemerintahan Daerah (SAPD) dipengaruhi oleh Akuntabilitas Kinerja Instansi Pemerintah Daerah (AKIP) (X) dan sisanya 41,5 % dipengaruhi oleh variabel lain diluar model, sehingga dapat disimpulkan bahwa pengaruh Sistem Akuntansi Pemerintahan Daerah (SAPD) terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah (AKIP) pengaruhnya kuat.]]>
<![CDATA[RELATIONSHIP OF ECONOMIC VULNERABILITY WITH THE ACTION OF CRIMINAL VIOLENCE ON HOUSEHOLD WOMEN ]]>
<![CDATA[Pratiwi, Endang Tri]]>;
<![CDATA[Dewi, I K]]>;
<![CDATA[Abdullah, LOD]]>;
<![CDATA[Malik, Ernawati]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ International Journal of Management Progress Vol 1 No 2 (2020): International Journal of Management Progress ]]>
Publisher : <![CDATA[Institute for Research and Community Service ]]>
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DOI: 10.35326/ijmp.v1i2.560
<![CDATA[From the description above, the conclusion in this study is basically there are five main causes that trigger the occurrence of domestic violence, namely economic difficulties, disobedience, bad behavior, jealousy, and others (child problems, the husband remarries, people's interference old/in-law). Some of the factors above which are the main factors in the occurrence of domestic violence are problems of economic vulnerability/difficulty. And the forms of domestic violence that are caused due to economic vulnerability problems, namely physical violence, psychological violence, sexual violence and neglect of the household.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan pada PT. PLN UP3 Baubau ]]>
<![CDATA[Abdullah, Rudi]]>;
<![CDATA[Hasni, Hasni]]>
<![CDATA[ Komuniti: Jurnal Komunikasi dan Teknologi Informasi Volume 12, No. 2, September 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/komuniti.v12i2.10815
<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan pada PT. PLN UP3 Baubau. Tujuan utama dari kegiatan bisnis tidak hanya untuk memperoleh laba yang optimal tetapi kegiatan bisnis juga memiliki kewajiban sosial.Corporate Social Responsibility (CSR) merupakan salaah satu bentuk kewajiban sosial yang dilakukan perusahaan atau bisnis. Pengumpulan data dilakukan dengan menggunakan kuisioner. Data diperoleh dari 30 Orang. Analisis data menggunakan regresi linear sederhana. Hasil analisis menunjukan bahwa Y = 5.833 + 0.686 X Hal ini menunjukkan bahwa apabila terjadi perubahan dimensi Tanggung Jawab Sosial Perusahaan sebesar I satuan, maka akan menyebabkan perubahan terhadap Kinerja sebesar 68,6 %. Tanggung Jawab Sosial Perusahaan berpengaruh terhadap Kinerja dapat dilihat dari nilai signifikansi t pada analisis regresi sederhana yaitu sig t = 0,00 a = 0,05. Nilai koefisien korelasi (R) sebesar 0,809 dapat diartikan bahwa korelasi hubungan antara variabel bebas Tanggung Jawab Sosial Perusahaan (X) terhadap Kinerja (Y) adalah positif.Kata Kunci : Corporate Social Responsibility, Kinerja, ,Bisnis, Sosial, Optimal]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR INSPEKTORAT KABUPATEN KONAWE KEPULAUAN ]]>
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v1i01.129
<![CDATA[This study aims to determine the effect of auditor's emotional intelligence on auditor performance at the Konawe Kepulauan Regency Inspectorate Office. The data was collected using a questionnaire. Data obtained from 30 people. Data analysis used simple linear regression. The results of the analysis show (R2) = 0.734 which means that 73.4% of the variation of the increase in Auditor Emotional Intelligence on Auditor Performance (X) and the remaining 26.6% is influenced by other variables outside the model, so it can be concluded that the effect of Auditor Emotional Intelligence on Performance The auditor's influence is strong. The correlation coefficient value of 0.857 means that there is a positive relationship between Auditor Emotional Intelligence and Auditor Performance, where the lending variable has a significant value of 0.000 which is smaller than a = 0.05. Thus the research hypothesis is accepted.]]>
<![CDATA[MANAJEMEN PENGELOLAAN BANK SAMPAH ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v1i01.132
<![CDATA[The aim of this research is to determine the management of Waste Bank management. The research method is qualitative with a case study type. The results of the research are that waste bank management includes: first, planning: there are three plans, short term (increasing the number of members and compiling reports), medium term (optimizing reuse activities) and long term (collaborating with other institutions). Second, Organizing (organizing) consists of: Prosperous Waste Bank administrators carrying out tasks according to their respective fields and duties. Third, Actuating (implementation): Sejahtera Waste Bank implements a waste management program by applying the 3 R principles (reduce, reuse and recycle). and carrying out member savings activities as well as implementing a biopore hole creation program. And Fourth, Controlling: Prosperous Waste Bank carries out regular evaluations of waste bank programs.]]>
<![CDATA[KONSEP GREEN ACCOUNTING UNTUK CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSR) PERUSAHAAN DI INDONESIA ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v1i01.133
<![CDATA[The aim of this research is to determine the Green Accounting Concept for Corporate Social Responsibility Disclosure for Companies in Indonesia. The research method is qualitative with the Systematic Literature Review method. The research results are that the Green Accounting Concept for Corporate Social Responsibility Disclosure for Companies in Indonesia includes: first, Legitimate Theory where accounting has a role as a foundation in developing the theory of social responsibility disclosure. Second, Green accounting or what is known as green accounting is a renewal of ideas in accounting which focuses on the scope of accounting not just on financial transactions, events or objects, but also on social and environmental objects, transactions or events. Third, Environmental Disclosure is disclosure of information about the environment by companies as a manifestation of social responsibility, so that it can be used as an object of observation that is useful for interested parties. Fourth, Entity Theory has the concept that companies must be separated from their owners, because they are independent bodies]]>
<![CDATA[KONSEP MARGIN, UJRAH DAN BAGI HASIL DALAM EKONOMI SYARIAH ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v1i02.1131
<![CDATA[The aim of this research is to understand the concept of ujrah, profit sharing and margin as applied in sharia economics. The research method used is descriptive qualitative with a type of literature. The research results show that the concepts of ujrah, margin and profit sharing are in line with Stewardship Theory. The profit-loss sharing system is a system of sharing business results (profits and losses) which are divided based on a ratio (nisbah) in the form of a percentage and agreed upon at the beginning of the contract. The Profit Sharing System is divided into 2, namely profit sharing and Revenue Sharing. Profit Sharing has 2 (two) treatments, namely: Profit Sharing mechanism, and Profit and loss sharing mechanism. Profit margins are set flexibly and can be determined annually, daily or monthly. Margin recognition can be calculated using 4 methods, namely: (1) Sliding profit margin method: (2) Average profit margin; (3) Flat profit margin; (4) Annuity Profit Margin. Ujrah/Fee is a reward given by a service user as a form of exchange for the services/benefits provided by the service provider in an ijarah (lease) agreement]]>
<![CDATA[AKUNTANSI SYARIAH PERUSAHAAN DAGANG (MURABAHAH) ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v1i02.1132
<![CDATA[The purpose of this study was to determine the concept of accounting in trading companies with murabahah approach. The research method used is qualitative with the type of literature study. The results showed that merchandising businesses is an organization that uses its resources to provide products obtained from other parties for its customers. Islamic accounting of trading companies often uses murabahah, salam and istishna contracts. Cost of goods in Islamic accounting of trading companies is mentioned with a description of the amount of cash or cash equivalents paid to acquire an asset until the asset is in a place and condition ready for use/sale in accordance with (PSAK 102). Islamic accounting treatment in trading companies includes: accounting for sellers and buyers, recognition of asset acquisition and profit, treatment of discounts or rebates and others]]>
<![CDATA[AKUNTANSI SYARIAH PADA PERUSAHAAN JASA (IJARAH) ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v1i02.1129
<![CDATA[The purpose of the study was to determine the concept of sharia accounting applied to service companies with the Ijarah contract approach. The research method is Descriptive Qualitative with the type of literature. The results showed that a service company is an organization that uses its resources to provide services to its customers. Ijarah is a type of contract that takes benefits (sale of benefits / use value), namely the transfer of the right to use a good and service for a certain time through rental / fee payments without being followed by the transfer of ownership of the goods. The lease referred to by ijarah is an operating lease.PSAK (Statement of Financial Accounting Standards) No. 107 concerning Ijarah, divides the ijarah contract into two, namely: (1) Ijarah without transfer of ownership of the asset, and (2) Ijarah Mutahiyah Bit Tamlik (IMBT)Sharia accounting treatment includes: renters, revenue recognition, depreciation, purchases, costs, purchases, contract completion, transfer of ownership, grants, sales and others.]]>
<![CDATA[FINANCIAL TECHNOLOGY (FINTECH) PADA PERBANKAN SYARIAH: APLIKATIF DAN PERAN ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jiar.v1i02.1130
<![CDATA[The research objective is to find out what applications are used by Bank in implementing Financial Technology and what is the role of Bank Muamalat Indonesia in implementing Fintech. The research method used is qualitative with a case study type. The results 1) The application applied by Bank in implementing Fintech is (a) Mobile banking called "Muamalat-DIN";(b)Muamalat Digital Integrated Access (MADINA); (c) Shar-e debit online; (d) Internet banking; (e) Phone banking; (f) Virtual accounts; (g) ATM (Automatic Teller Machine). 2) The role of Islamic Banking in FinTech is: (a) As a financial institution that implements Financial Technology; (b). Become a Financial Institution that always innovates to fulfill financial inclusion; (c). Islamic Financial Institutions that provide Excellent Service to the Community; (d). Financial Institutions presenting key features of regulatory initiatives set up to facilitate FinTech innovation (e). Encouraging Supervisory Potential Opportunities to Use Innovative Technologies; (f). Increasing cross-sectoral cooperation between bank supervisors and other relevant authorities: (g). Opening opportunities for international cooperation in the aspect of inter-bank supervision.]]>
