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Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
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Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako Yulianti, Yulianti; Muliati, Muliati; Jurana, Jurana; Halwi, Muhammad Darma; Yamin, Nina Yusnita; Mustamin, Mustamin
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17449

Abstract

The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.
Menyingkap Akuntabilitas Laut: Blue Accounting sebagai Strategi Legitimasi dan Pertanggungjawaban Stakeholder dalam Ekonomi Biru Berkelanjutan Kiki Berlian Sari; Iren Citra Dewi; Nina Yusnita Yamin; Selmitha Paranoan; Betty
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 6 No 1 (2026): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v6i1.1995

Abstract

Artikel ini bertujuan menganalisis konsep blue accounting dalam perspektif teori legitimasi dan teori stakeholder sebagai landasan akuntabilitas organisasi yang memanfaatkan sumber daya kelautan. Kajian ini penting karena ekonomi biru tidak hanya berorientasi pada pertumbuhan ekonomi maritim, tetapi juga menuntut tanggung jawab organisasi dalam mengukur, mencatat, mengungkapkan, dan mempertanggungjawabkan dampak sosial, ekonomi, dan ekologis aktivitasnya terhadap ekosistem laut serta masyarakat yang bergantung padanya. Penelitian menggunakan metode studi literatur kualitatif dengan pendekatan systematic narrative review. Data diperoleh dari 25 sumber ilmiah dan regulatif yang relevan, meliputi artikel jurnal, buku, standar pelaporan keberlanjutan, dan dokumen konseptual terkait blue accounting, ocean accounting, akuntansi lingkungan, teori legitimasi, dan teori stakeholder. Analisis dilakukan melalui reduksi data, pengodean tematik, pemetaan kesenjangan penelitian, sintesis teoritis, dan penyusunan model konseptual. Hasil penelitian menunjukkan bahwa blue accounting merupakan pengembangan akuntansi lingkungan yang berfokus pada pencatatan aset kelautan, biaya lingkungan laut, manfaat ekosistem, risiko iklim pesisir, serta pengungkapan dampak ekonomi, sosial, dan ekologis organisasi. Teori legitimasi menjelaskan fungsi blue accounting sebagai sarana memperoleh dan mempertahankan legitimasi sosial, sedangkan teori stakeholder menekankan perannya sebagai instrumen pertanggungjawaban kepada berbagai pemangku kepentingan. Integrasi kedua teori menghasilkan pemahaman yang lebih komprehensif mengenai tujuan dan arah pengungkapan informasi keberlanjutan berbasis kelautan.
THE EFFECT OF TRUST AND PARTICIPATORY ATTITUDES ON VILLAGE FINANCIAL REPORTING TRANSPARENCY WITH THE PERCEPTION OF BUDGETARY FAIRNESS AS A MODERATING VARIABLE (A STUDY OF VILLAGES IN BALAESANG DISTRICT, DONGGALA REGENCY): Meilita, Findi; Usman, Rudy; Yamin, Nina Yusnita; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan (On Proses)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.54903

Abstract

Abstract This study aims to analyze the influence of public trust and participatory attitudes on the transparency of village financial reporting, with perceptions of budget fairness as a moderating variable. The study used a quantitative approach with a survey method in village communities in Balaesang District, Donggala Regency. The sample was determined using the Slovin formula with 100 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares with the help of WarpPLS. The results showed that public trust and participatory attitudes had a positive effect on the transparency of village financial reporting. Participatory attitudes had a more dominant influence than public trust. Perceptions of budget fairness did not act as a moderating variable in this relationship. Transparency of village financial reporting was more influenced by direct factors such as public trust and involvement than by assessments of budget fairness. The implications of this study indicate the importance of increasing public trust and participation in encouraging the transparency of village financial information. Village governments need to strengthen public communication and actively involve the community in the financial management process.  Keywords: Public Trust, Participation, Transparency, Budget Fairness, Village Financial Reporting.  
Co-Authors Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Afdal, Taufik Afdhal, Muhammad Ahmad, Shidq Dhiyaurrahman Alfrianti, Alda Amalia Putri, Amalia Andi Chairil Furqan Annisa, Andi Nur Aprilia, Alya Arista Arista Arista, Arista Betty Betty betty betty Cahyani, Asti Celia, Az -Zahrah Diva Chaerani, Cut Syaila Dwi Farradilla Ernawaty Usman Erwinsyah Fathia Fathia Gollah, Shery Natalia Gunarsa, Arif Halwi, Muhammad Darma Haryono Pasang Kamase Ilham Pakawaru Iren Citra Dewi Jamaluddin Jamaluddin Kesuma, Leoni Virginia Lorainne Kevin kevin Kiki Berlian Sari Latifah Sukmawati Yuniar Liise, Sesika Lingtias, Indah Luneto, Abdul Razik M. Yusuf, Rolland Mappanyukki, Andi Masruddin Meilita, Findi Meldawati , Lucyani Meldawati, Lucyani Moh Noviar Lawasa Moh. Bintang Hidayah Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muhammad Iqbal Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Mustamin Mustamin Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rafida, Rafida Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rapsanjani, Hilal Renal Pradisti Ridwan Ridwan, Ridwan Rifka Fadila Riska Riska Rudi Usman Rudy Usman Rusli, Riswandi Salomita, Irenes Sania, Nuzul Satriani Satriani Selmita Paranoan Selmitha Paranoan Shanabillah Stesya Orhizha Anandita Sugianto Supriadi Laupe Syafitri, Rahma Tandju, Firmansyah Tanra, Andi Ainil Mufidah thalia Totanan, Chalarce Ulva, Ulva Usman, Ernawati Wulandari, Niluh Merthi Yopi Loves Yuldi Mile Yulfani Yulianti Yulianti Yulianti Yulianti Yunitha Dwiyanti Yusuf, Rolland M