Article Per Year (5 Year)
p-Index From 2021 - 2026
5.916
P-Index
This Author published in this journals
All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL ILMIAH PETERNAKAN TERPADU Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) Jurnal Pengabdian Magister Pendidikan IPA Rayah Al Islam : Jurnal Ilmu Islam Journal of Classroom Action Research Jurnal Cahaya Mandalika Tasamuh: Jurnal Komunikasi dan Pengembangan Masyarakat Islam Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat PEDAGOGIC: Indonesian Journal of Science Education and Technology International Journal of Management and Business Intelligence (IJMBI) Indonesian Journal of Community Services International Journal of Islamic Studies Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Authentic Research ARUS JURNAL SAINS DAN TEKNOLOGI Celebes Journal of Community Services Journal of English Education Forum (JEEF) IECON: International Economics and Business Conference Jurnal Manajemen dan Teknologi CITACONOMIA : Economic and Business Studies Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan JILMATEKS Jurnal Ilmiah Mahasiswa Teknik Sipil Jurnal Ilmiah Manajemen & Kewirausahaan Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
ARIFUDDIN
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
DETERMINASI KEMAMPUAN APIP MENDETEKSI FRAUD DENGAN ETIKA SEBAGAI MODERASI Wardani, Rina Putri; Arifuddin; Kusumawati, Andi
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 1 JANUARI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i1.34656

Abstract

Penelitian ini bertujuan menganalisis pengaruh skeptisme profesional, self-efficacy, dan whistleblowing system terhadap kemampuan APIP dalam mendeteksi fraud, serta menguji peran etika sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 35 auditor Inspektorat Provinsi Sulawesi Selatan yang dipilih menggunakan metode sampel jenuh. Analisis data dilakukan menggunakan regresi linear berganda dan moderated regression analysis (MRA) yang didukung oleh uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa skeptisme profesional, self-efficacy, dan whistleblowing system berpengaruh positif dan signifikan terhadap kemampuan APIP mendeteksi fraud. Etika terbukti memoderasi pengaruh self-efficacy terhadap kemampuan mendeteksi fraud, tetapi tidak memoderasi pengaruh skeptisme profesional dan whistleblowing system. Temuan ini menegaskan pentingnya faktor internal dan sistem pelaporan dalam meningkatkan efektivitas deteksi fraud pada auditor pemerintah.
FAKTOR PSIKOLOGIS DAN KOMPLEKSITAS TUGAS SEBAGAI PENENTU KINERJA AUDITOR INTERNAL Amaliyah Az-zahra; Arifuddin; Ikhlas Amal Alam, Ade
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Vol. 18 No. 2 (2025): VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i2.35659

Abstract

Penelitian ini bertujuan menganalisis pengaruh locus of control dan kompleksitas tugas audit terhadap kinerja auditor internal pada Inspektorat Kota Kendari. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada auditor internal yang memiliki pengalaman kerja minimal satu tahun. Data dianalisis menggunakan regresi linear berganda melalui uji validitas, reliabilitas, asumsi klasik, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa locus of control berpengaruh positif dan signifikan terhadap kinerja auditor internal, yang mengindikasikan bahwa auditor dengan keyakinan diri tinggi cenderung menunjukkan kinerja lebih baik. Kompleksitas tugas audit juga berpengaruh positif dan signifikan, yang berarti auditor mampu meningkatkan kualitas kerja ketika menghadapi tugas yang lebih rumit. Temuan ini memberikan kontribusi empiris mengenai pentingnya faktor psikologis dan karakteristik tugas dalam meningkatkan efektivitas kinerja auditor internal di lingkungan pemerintah daerah.
DETERMINAN PENCEGAHAN KECURANGAN: PENGENDALIAN INTERNAL, WHISTLEBLOWING, DAN PROFESIONALISME AUDITOR Wafiq Nurazizah; Arifuddin; Juwita Purisamya, Asharin
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Vol. 18 No. 2 (2025): VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i2.35959

Abstract

Penelitian ini menganalisis pengaruh pengendalian internal, whistleblowing system, dan profesionalisme auditor internal terhadap pencegahan kecurangan pada Inspektorat Provinsi Sulawesi Selatan. Menggunakan pendekatan kuantitatif berbasis survei, data diperoleh dari 38 auditor internal yang menjadi responden penelitian. Hasil analisis menunjukkan bahwa pengendalian internal dan profesionalisme auditor internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan. Temuan ini menegaskan pentingnya penguatan prosedur pengendalian dan peningkatan kompetensi serta integritas auditor dalam meminimalkan peluang dan rasionalisasi kecurangan. Sebaliknya, whistleblowing system berpengaruh signifikan namun negatif, yang mengindikasikan rendahnya keefektifannya karena adanya hambatan budaya organisasi dan kurangnya kepercayaan terhadap mekanisme pelaporan. Penelitian ini memberikan implikasi bagi penguatan tata kelola sektor publik melalui perbaikan sistem pengendalian, peningkatan profesionalisme auditor internal, dan pengembangan whistleblowing system yang lebih aman dan terpercaya.
Translation Procedures of the Subtitle of the Ant-Man Movie: A Pragmatic Study Gading, Arya; Baharuddin; Lalu Jaswadi Putera; Arifuddin
Journal of Authentic Research Vol. 4 No. 2 (2025): December
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jar.v4i2.3607

Abstract

This study investigates translation procedures and pragmatic implications in the Indonesian subtitles of the film Ant-Man. Using Newmark's translation procedure framework and supported by the pragmatic theories of Austin et al., Searle, and Cutting, this study aims to identify the types of translation procedures applied, determine the most dominant procedures, and analyze how they preserve meaning in context. Employing descriptive qualitative methods with content analysis, the dialogue data were coded and then interpreted through Newmark's translation procedure theory, Austin and Searle's speech acts theory, and Cutting's context classification theory.  114 subtitle sentences were examined, of which 75 were categorized as pragmatic utterances. The findings present that ten out of eighteen procedures were identified, with Modulation being the most dominant (42.11%), followed by Couplets/Triplets (22.81%) and Literal Translation (13.16%). Pragmatic analysis indicates that procedures such as Modulation, Couplets, Functional Equivalent, Cultural Equivalent, and Synonymy have played an important role in maintaining humor, sarcasm, idiomatic expressions, and cultural nuances ensuring that the communicative intent is conveyed effectively to the Indonesian audience. This study contribute to bridging the analysis of translation procedures and pragmatic interpretation in audiovisual translation in terms of variations in equivalent meanings based on context. Furthermore, practically, the findings of this study can be useful for translators or subtitlers to pay more attention to the equivalence of meaning, not just based on the literal meaning, to avoid audience confusion.
Understanding Accountability In Modern Organizations: A Non-Positivist Interpretation Of Accounting Practices Adelia, Elza; Syarifuddin; Arifuddin
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2685

Abstract

Accounting research has traditionally been grounded in positivist assumptions that treat accounting as a neutral and objective system for representing economic reality; however, such assumptions increasingly fail to capture the complex social, institutional, and political contexts in which accounting operates. This study examines accounting practices from a non-positivist perspective, conceptualizing accounting as a socially constructed and interpretive practice shaped by organizational discourse, power relations, and institutional pressures. Using an interpretive qualitative approach, data were collected through semi-structured interviews, document analysis, and non-participant observation to explore how organizational actors produce, interpret, and mobilize accounting information in everyday organizational settings. The findings demonstrate that accounting functions not merely as a technical mechanism but simultaneously as a tool for sensemaking, organizational control, and institutional legitimacy, actively constructing organizational reality by shaping meanings, guiding behavior, and reinforcing dominant narratives. By highlighting the symbolic, discursive, and disciplinary roles of accounting, this study contributes to interpretive and critical accounting literature and challenges the assumption of accounting neutrality, offering important implications for accounting research, practice, and policy in contemporary organizational contexts.
Managerial Approach in Implementing Management Accounting During Corporate Crisis at PT Lisna Syifa’ Prima Ikhsan, Andi muh ikhsan s alwi; Arifuddin; Syarifuddin
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2700

Abstract

Financial crises in the pharmaceutical distribution sector often generate complex managerial challenges that test organizational adaptability and resilience. This study investigates the managerial approaches used in implementing Management Accounting Systems (MAS) during a severe corporate financial crisis at PT Lisna Syifa’ Prima, a leading pharmaceutical distributor in Indonesia. The crisis, triggered by prolonged payment delays from APLN (a major health insurance provider linked to PLN), led to severe cash flow disruptions, supplier payment deferrals, operational slowdowns, and heightened insolvency risks. Employing a qualitative case study methodology, this research relies on semi-structured interviews with key informants—including the CEO, finance manager, operations manager, and accounting staff—supplemented by direct observations from financial strategy sessions and archival reviews of documents such as cash flow statements, supplier invoices, liquidity reports, and internal audits. The analysis reveals that adaptive and participative leadership styles were instrumental in deploying MAS effectively, fostering data-driven decision-making for liquidity forecasting, expense prioritization, and cross-functional collaboration. MAS tools enabled scenario simulations, cost optimization, and real-time monitoring, which ultimately mitigated the crisis and supported recovery. However, challenges like outdated IT infrastructure, siloed data systems, and limited analytical skills among employees hindered full MAS potential, delaying agile responses. Drawing on contingency theory, this paper extends the literature by illustrating how leadership dynamics and technological factors moderate MAS performance in crisis settings. Practically, it recommends pharmaceutical firms invest in integrated digital platforms, employee training in data analytics, and leadership programs emphasizing agility. Ultimately, the study underscores that in turbulent economic environments, robust MAS integration under adaptive management is vital not just for survival but for fostering long-term organizational sustainability and competitive edge.
Translanguaging among YouTubers: A Study of Language Use and Identity Construction Sulistiawati, Bq. Lala; Yusra, Kamaluddin; Isnaini, Mh.; Arifuddin
Journal of English Education Forum (JEEF) Vol. 5 No. 4 (2025): OCT-DEC 2025
Publisher : Program Studi Pendidikan Bahasa Inggris

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jeef.v5i4.958

Abstract

This study explores the application of translanguaging by the YouTubers, focusing on language use, types of translanguaging, and how translanguaging is used to construct identity. The study used a netnographic method. The data were collected from the YouTube channels of Maudy Ayunda and Raymond Chin. The researcher first transcribed the utterances into written texts. Analysis of the transcripts was then done to determine what languages were used in the videos that demonstrated instances of multilingual application. In the research, it is observed that two languages are used, which are Bahasa Indonesia and English. Among these, Bahasa Indonesia is the dominant language. Once the languages have been identified the utterances were categorized into the types of translanguaging. The study reveals there are three types of translanguaging that include approximately 70 percent language mixing, 20 percent language choice and 10 percent language borrowing. Lastly, the researcher explained how these translanguaging practices contributed to identity construction. Each type of translanguaging constructs a specific identity: language mixing constructs a bilingual/ multilingual identity, language choice constructs a knowledgeable and educated identity, and language borrowing constructs a modern identity. While this study provides insights into digital translanguaging, its scope is limited to two YouTubers and therefore cannot fully represent the diversity of practices across the platform. Nevertheless, the study concludes that translanguaging functions not only as a means of communication but also as a performative tool for shaping and projecting identity in digital spaces.
THE EFFECTIVENESS OF THE IMPLEMENTATION OF THE E-FILING SYSTEM IN TAX SERVICES AT TAX ADVISORY PARTNER Nurazizah; Syarifuddin; Arifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.691

Abstract

This study aims to evaluate the effectiveness of the implementation of the e-Filing system in tax services at the Makassar City Tax Advisory Partner. The e-Filing system is a digital innovation from the Directorate General of Taxes designed to improve the efficiency, effectiveness, and compliance of taxpayers in the Notification Letter (SPT) reporting process. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study show that the implementation of e-Filing is able to improve time efficiency, ease of access, and transparency, as well as reduce administrative burden for both tax consultants and taxpayers. However, there are still challenges such as technical constraints, lack of digital literacy, and a system interface that is not yet fully user-friendly. Overall, the e-Filing system makes a positive contribution in supporting more effective and modern tax services. To optimize the use of this system, it is necessary to improve infrastructure, continuous education, and collaboration between the DGT and tax consulting institutions.
Transformasi Menuju Industri 4.0: Perspektif Praktisi Mengenai Kebutuhan Transisi Digital dengan Penerapan Papan Visualisasi Manajemen pada Lantai Produksi Amran, Ali; Arifuddin; Asril, Akmil
Jurnal Manajemen dan Teknologi Vol. 3 No. 1 (2026): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v3i1.1854

Abstract

The development of Industry 4.0 has pushed manufacturing firms to accelerate information flow, improve decision accuracy, and reorganize communication on the shop floor. This study aims to analyze practitioners’ perspectives on the need for digital transition through the use of management visualization boards. A qualitative case study design was applied through 12 semi-structured interviews, 9 observations of production briefings, and a review of 18 supporting documents. The findings show that management visualization boards still function as the main medium of daily operational communication because they help teams review targets, discuss problems, and determine corrective actions quickly. Manual boards were considered superior for briefing flexibility, especially for marking issues, drawing arrows, and making short sketches during discussion. However, manual data updates were time-consuming, created duplicate recording, and made problem histories difficult to trace. Digital boards were seen as neater, easier to monitor, and more supportive for reading trends, but they could not fully replace manual boards because they did not yet support spontaneous discussion and not all data were automatically integrated. Practitioners mainly expected faster data updates, lower administrative burden, stored action histories, and cross-shift and cross-unit information access. These results indicate that digital transition should proceed carefully in production environments overall.
Hadith-Based Ecological Education as a Recontextualization of Environmental Values in Contemporary Islamic Education Arifuddin; Yahya, Muhammad; Hafid, Erwin
International Journal of Islamic Studies Vol 6 No 1 (2026): June
Publisher : Pascasarjana UIN Alauddin Makassar

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

Abstract

This study examines and formulates the concept of Hadith-Based Ecological Education as a recontextualization of environmental values within contemporary Islamic education in response to the growing global sustainability crisis. Employing a qualitative approach through library research, the study analyzes classical and contemporary hadith literature using a recontextualization framework to explore their relevance to modern ecological challenges. The findings reveal that hadiths contain not only individual moral teachings but also comprehensive ecological ethical principles, including stewardship (amānah), balance (mīzān), moderation (anti-isrāf), compassion (raḥmah), and responsibility toward all living beings. These values provide a strong normative and spiritual foundation for environmental education. The study further demonstrates that the integration of hadith-based ecological values into curriculum development, pedagogical practices, and school culture can foster four interrelated dimensions: ecological literacy, ecological character, ecological responsibility, and ecological spirituality. Through this integration, Islamic education is positioned not merely as a transmitter of religious knowledge but as a transformative agent capable of cultivating environmentally conscious and ethically responsible learners. Moreover, the study argues that Hadith-Based Ecological Education complements the principles of Education for Sustainable Development (ESD) by integrating scientific knowledge, ethical commitment, and spiritual awareness. This model offers a holistic educational paradigm that strengthens environmental stewardship, promotes sustainable behavior, and contributes meaningfully to both contemporary Islamic education and the broader global sustainability agenda.
Co-Authors A. Rahman Rahim Abdul Rahim Karim Abdul Rahman Abdul Waqif Abdullah, Andi Ruslan Adelia, Elza Akmil Asril Ali Amran Alidin, La Ode Asfahyadin Alimuddin, Firman Amaliyah Az-zahra AMINULLAH Amrullah Ananda Putri Agustin Andi Arjuni K Andi Ikhsan Wijaya Andi Kusumawati Andre Hidayat Anto, La Ode Arafiq Arifin , Winarno Arsiah Asri Usman Asrini Atri Dewi Aziz Aziz, Atri Dewi Baharuddin Baja, Haniek Khoirunnisa Bungawati Burhan, Nur Intan Dahlia, Andi Amalia Darmawan, Sri Darmawati Darwis Said, Darwis Daud, Dahniyar Erwin Hafid Evy Segarawati Ampry Fahriansah , Fadli Farmasari, Santi Fatma Jama Fitriaman Gading, Arya Gagaring Pagalung Hadisantoso, Erwin Hendrianto Hidayati Hidayatulloh, Muh Taufiq Huriyn Putri Askiah Juhari Idelriani Ikhlas Amal Alam, Ade Ikhsan, Andi muh ikhsan s alwi Ilahi, Andi Alfianto Anugrah Ilham Ilham Inayah Chintaki MZ Indra Santoso, Septy Indrijawati, Aini Irwan Pratama Ishom Fuadi Fikri Isnaini, Mh. Juharsah Jumrati Juwita Purisamya, Asharin Kamaluddin Tajibu Kamaludin KARTINI Kun Anjani, Tik Kusumawati, Andi Lail, Husnul M Faishal Khoirurrijal M. Tahir Makmur Massara, Asma Mayasari Mh. Isnaini Muh. Fathudddin Fatwa Muh. Inayah A.M. Muhammad Amin Muhammad Ashari Muhammad Kiki Wardana Muhammad Yahya Mutmainna, Amriati Nurazizah Nurwati Patwayati Prasetia, Muh Andika Putera, Lalu Jaswadi Rahmadani, Andi Rahman Rahim Ramadhan, Andi Muhammad Fuad Ratna Ayu Damayanti Rini Anggriani Rini Sukarni Rosida Maedina Agus Ruslan, Reynaldi Safitri, Amelia Saida Said Salim Sulistiawati, Bq. Lala Sundari, Sri Syamsuddin Syarifuddin Usman, Asri Utami, Rizky Wafiq Nurazizah Wahyuniati Hamid Wardani, Rina Putri Yusra, Kamaluddin Yustiana, Hana Zuindra