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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Jurnal Ilmiah Akuntansi Manajemen DIDAKTIKA : Jurnal Kependidikan Jurnal Ilmiah Edunomika (JIE) An Nisa' Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Iqtisaduna Islamic Accounting and Finance Review Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Journal of Economic Education and Entrepreneurship Studies JICS : Journal Of International Community Service At Tawazun Jurnal ekonomi Islam Issues in Mathematics Educations (IMED) Study of Scientific and Behavioral Management (SSBM) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Nur Rahmah Sari
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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PERAN KELUARGA DALAM PENDAMPINGAN PROSES PEMBELAJARAN ANAK PADA MASA PANDEMI COVID-19 Raodahtul Jannah; Nur Rahmah Sari; Namla Elfa Syarianti; Della Fadhilatunnisa
AN-NISA : Jurnal Studi Gender dan Anak Vol 15, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/annisa.v15i1.3546

Abstract

Pandemi covid-19 memberikan dampak yang cukup besar di Negara Indonesia khususnya di sektor pendidikan. Kebijakan social distancing yang dianggap sebagai solusi yang tepat untuk pencegahan penyebaran covid-19 ini mengubah sistem pembelajaran tatap muka menjadi sistem pembelajaran daring. Penelitian ini dilakukan untuk mengetahui bagaimana peran keluarga dalam pendampingan proses pembelajaran anak pada masa Pandemi Covid-19. Metode penelitian yang digunakan penulis dalam penelitian ini adalah penelitian deskriptif kualitatif. Data penelitian diperoleh dengan menggunakan kuesioner yang diberikan secara online melalui google form kepada 15 orang tua siswa Sekolah Dasar.  Hasil penelitian menunjukkan bahwa orang tua siswa belum bisa melakukan pendampingan pembelajaran anak di rumah secara maksimal. Orang tua siswa kesulitan dalam melaksanakan perannya sebagai pendidik bagi anaknya selayaknya seorang guru di sekolah.The Covid-19 pandemic has had a significant impact on Indonesia, especially the education sector. The social distancing policy, which is considered the right solution to prevent the spread of Covid-19, has changed the face to face learning system into an online learning system. This study was conducted to find out how the role of families in assisting children’s learning prosesses during the covid-19 pandemic. The research method used by the author in this research is descriptive qualitative research. The research data was obtained using a questionnaire given online via google form to 15 parents of elementary school students. The result showed that parents of students have not been able to optimally assist children’s learning at home. Parents of students find it difficult to carry out their role as educators for their children like a teacher at school.
KEPATUHAN WAJIB PAJAK: PENGARUH SISTEM E-FILING, SANKSI PAJAK, DAN SOSIALISASI PAJAK DIMODERASI OLEH KUALITAS PELAYANAN FISKUS Nur Rahmah Sari
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.34630

Abstract

This study was conducted to examine the effect of implementing e-filing system, tax sanctions, and tax socialization on taxpayer compliance moderated by the quality of fiscus services. This study is a quantitative study with with an associative approach. Data was collected by distributing questionnaires to the total of 100 taxpayers at KPP Pratama North Makassar. Data were analyzed using multiple linear regression analysis. The result showed the e-filing system, tax sanctions, and tax socialization had a significant positive effect on taxpayer compliance. This study also found tha the quality of fiscus services was able to moderate the effect of tax sanction on taxpayer compliance, but din not moderate the effect of the e-filing system and tax socialization on taxpayer compliance. Keyword: E-Filing System, Tax Sanctions, Tax Socialization, Tax Compliance, Fiscus Services Quality.
LINK AND MATCH KEBUTUHAN DUNIA KERJA PROFESI AKUNTAN MELALUI PENGALAMAN KERJA LAPANGAN NUR RAHMAH SARI; RAODAHTUL JANNAH; NAMLA ELFA SYARIATI; SUHARTONO
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 7 No 01 (2023): Accountia Journal Vol. 7 No. 1 Tahun 2023
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/accountia.v7i01.742

Abstract

Penelitian ini bertujuan untuk membangun link and match dengan menganalisis kesesuaian antara pengetahuan dan skill yang diperoleh mahasiswa akuntansi melalui pengalaman belajar di kampus dengan kebutuhan dunia kerja Profesi Akuntan berdasarkan persepsi mahasiswa yang telah melaksanakan praktik kerja lapangan/magang di berbagai industri kerja profesi akuntan. Penelitian dilakukan terhadap 98 mahasiswa akuntansi yang telah melaksanakan program praktik kerja lapangan untuk mendapatkan gambaran yang jelas terkait gap yang ada. Data dikumpulkan melalui penyebaran kuesioner dan dioleh menggunakan SPSS. Hasil penelitian menunjukkan salah satu pengetahuan dan skill yang paling dibutuhkan di dunia kerja adalah terkait dengan penggunaan teknologi, yang kemudian perlu menjadi perhatian bagi Perguran Tinggi dalam proses perumusan kurikulum. Selain itu, hasil penelitian juga menunjukkan peran penting dari pengalaman kerja lapangan oleh mahasiswa terhadap kesiapan kerja mereka. Penelitian ini berimplikasi dalam memberikan gambaran terkait apa yang perlu dilakukan Perguruan Tinggi dalam upaya mengurangi gap antara kebutuhan dunia kerja profesi akuntan dengan kesiapan lulusan Program Studi Akuntansi melalui pengembangan kurikulum yang bisa mendukung mahasiswa untuk lebih mampu mengembangkan pengetahuan dan skill profesional yang benar-benar dibutuhkan di dunia kerja, baik melalui pengalaman belajar di kampus, maupun melalui kegiatan-kegiatan di luar kampus, seperti program praktik kerja lapangan atau magang.
PENGARUH SISTEM INFORMASI KEUANGAN DAN PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA DESA DENGAN BUDAYA MAPPACEKKE WANUA SEBAGAI VARIABEL MODERASI Nur Rahma Sari; A. Kusumawardani; Andi Wawo
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.30876

Abstract

Abstrac, This study aims to determine the effect of financial information systems and internal control on village fund management with mappacekke wanua culture as a moderating variable. The research method used is a quantitative method with a causal approach. The population in this study is the Village Apparatus in the District of Kodeoha, North Kolaka Regency. The data collection technique used in this study is a questionnaire technique with 36 respondents. Data analysis in this study uses multiple regression analysis and moderation test using Moderate Regression Analysis (MRA) or interaction test. The results of this study indicate that the financial information system for internal control funds has a positive and significant effect on the management of village funds. While the results of the moderating regression analysis show that the mappacekke wanua culture is able to moderate the influence of the financial information system on the management of village funds. However, it is not able to moderate the influence of internal control on the management of village funds. Abstrak, Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi keuangan dan pengendalian internal terhadap pengelolaan dana desa dengan budaya mappacekke wanua sebagai variabel moderasi. Metode penelitian yang digunakan yaitu metode kuantitatif dengan pendekatan kausalitas. Populasi dalam penelitian ini adalah Aparatur Desa Se-Kecamatan Kodeoha, Kabupaten Kolaka Utara. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik kuisioner dengan jumlah responden 36. Analisis data dalam penelitian ini, menggunakan analisis regresi berganda dan uji moderasi menggunakan Moderate Regression Analysis (MRA) atau uji Interaksi. Hasil dari penelitian ini menunjukkan bahwa sistem informasi keuangan dana pengendalian internal berpengaruh positif dan signifikan terhadap pengelolaan dana desa. Sedangkan hasil analisis regresi moderasi menunjukkan bahwa budaya mappacekke wanua mampu memoderasi pengaruh sistem informasi keuangan terhadap pengelolaan dana desa. Namun tidak mampu memoderasi pengaruh pengendalian internal terhadap pengelolaan dana desa.
PENGARUH INDPENDENSI DAN KOMPETENSI TERHADAP PENCEGAHAN FRAUD DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING Munirah Rukayyah; Andi Wawo; Nur Rahma Sari
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.35377

Abstract

The purpose of this study was to find out how independence and competence influence fraud prevention with emotional intelligence as a moderating variable at BPKP Representative for South Sulawesi Province. This study uses a quantitative method with a causality approach. This study uses subject data. The data source used is primary data. The data collection method was carried out using a questionnaire in the form of a written list of questions. The number of respondents used in this study were 37 people. Respondents in this study were auditors. The results of this study indicate that independence has a positive and significant effect on fraud prevention. Competence has a positive and significant effect on fraud prevention. Emotional intelligence does not moderate and weaken the effect of independence on fraud prevention. Emotional intelligence moderates the influence of competence on fraud prevention. Future research is expected to be able to develop this research by adding variables and expanding the object of research.
PENGARUH KUALITAS AUDIT DAN PENGALAMAN AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PROFESIONALISME SEBAGAI VARIABEL MODERASI Faradilla Salviayu Hasnur; Wawo, Andi; Sari, Nur Rahmah
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.37377

Abstract

Abstract, This study aims to determine the effect of audit quality and auditor experience on fraud detection with professionalism as a moderating variable. This research was conducted at the government agency BPKP Representative for the Province of South Sulawesi. The method used is quantitative research with a causality approach. Source of data using questionnaire data collection. Respondents in this study were 36 people. The results showed that audit quality and auditor experience had a positive and significant effect on fraud detection, professionalism did not moderate the effect of audit quality on fraud detection and professionalism moderated the effect of auditor experience on fraud detection. Abstrak, Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit dan pengalaman auditor terhadap pendeteksian fraud dengan profesionalisme sebagai variable moderasi. Penelitian ini dilakukan pada Lembaga pemerintah BPKP Perwakilan Provinsi Sulsel. Metode yang digunakan yakni penelitian kuantitatif dengan pendekatan kausalitas. Sumber data menggunakan pengumpulan data kuesioner. Responden dalam penelitian ini adalah 36 orang. Hasil penelitian menunjukkan kualitas audit dan pengalaman auditor berpengaruh positif dan signifikan terhadap pendeteksian fraud, profesionalisme tidak memoderasi pengaruh kualitas audit terhadap pendeteksian fraud dan profesionalisme memoderasi pengaruh pengalaman auditor terhadap pendeteksian fraud.
Studi Kepuasan Nasabah Pengguna Aplikasi Mobile Banking Syariah Sari, Nur Rahmah
AT TAWAZUN: Jurnal Ekonomi Islam Vol 2 No 3 (2022): Desember
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v2i3.34391

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Sistem Informasi Akuntansi dan kualitas produk terhadap tingkat kepuasan nasabah pengguna aplikasi mobile banking dengan variabel kemampuan nasabah sebagai pemoderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausalitas. Populasi dalam penelitian ini adalah nasabah bank syariah. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel merupakan 124 orang nasabah bank syariah yang menggunakan aplikasi mobile banking. Data yang digunakan pada penelitian ini adalah data primer yang dikumpulkan melalui survei kuesioner. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kualitas sistem informasi akuntansi dan kualitas produk berpengaruh positif dan signifikan terhadap kepuasan nasabah. Selanjutnya, kemampuan nasabah dapat memoderasi sistem informasi akuntansi terhadap kepuasan nasabah, namun tidak dapat memoderasi kualitas produk terhadap kepuasan nasabah.
Financial Performance of PT Perbankan Syariah Indonesia Tbk Before and After the Merger Using the Islamicity Performance Index Approach Jannah, Raodatul; Sari, Nur Rahmah
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 2 (2023): Oktober 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i2.39287

Abstract

This study provides a comparison of the performance of BUMN Islamic banking before and after the merger into Bank Syariah Indonesia by analyzing financial ratios using the Islamicity Performance Index approach. This study is a quantitative study with descriptive analysis. This study uses secondary data obtained from the financial reporting data of BUMN Islamic Banking namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah for the last four years before and after the merger period, starting from 2019-2022. Information about the financial reports of Islamic banks for this study obtained from the news and official websites of each bank. The results of the analysis showed a satisfactory rating with an average value of 1.8. Specifically, to evaluate the value of profit-sharing ratio of Islamic banks before and after the merger into BSI, there is still a shortage of funds distribution using a profit-sharing system, namely mudharabah and musharakah contracts which are basically the main principles of Islamic banking. Then, the value of Zakat Performance Index also shows that the implementation of zakat distribution program in BSI is still not optimal, where the growth of Islamic bank assets or wealth must be proportional to the zakat distributed. As for the value of the Equitable Distribution Ratio, which is the equal distribution of income among stakeholders, starting from the company, employees, and the community is still not optimal. However, the result is different from the performance assessment of Islamic banks through the ratio of Islamicity Income vs. Non-Islamicity Income which shows a very satisfactory result, which means that Bank Syariah Indonesia has achieved success and is operating according to Islamic law. It can be concluded that Islamic banks before and after the merger into BSI have not been able to balance and maximize their business and social performance
Faktor yang mempengaruhi kualitas laporan keuangan dimoderasi kompetensi sumber daya manusia (studi pada SKPD Kabupaten Bulukamba) RM, Alqibran Syah; P, Suhartono; Sari, Nur Rahmah
EQUILIBRIUM : Jurnal Ilmiah Ekonomi dan Pembelajarannya Vol 12, No 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/equilibrium.v12i2.19079

Abstract

Berdasarkan data BPK tahun 2020, Kabupaten Bulukumba adalah pemerintah daerah yang belum memperoleh opini wajar tanpa pengecualian. Namun, di tahun 2022 Kabupaten Bulukumba menunjukkan perkembangan yang siginifikan dengan perolehan opini wajar tanpa pengecualian berdasarkan hasil hasil pemeriksaan laporan keuangan tahun. Oleh karena itu, penelitian ini bertujuan untuk menguji dan membuktikan secara empiris mengenai pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kualitas laporan keuangan. Gap pada penelitian ini terletak pada variabel kompetensi sumber daya manusia. Penelitian ini merupakan penelitian kuantitatif. Populasi yang digunakan adalah seluruh pegawai bagian keuangan SKPD yang terdapat di Kabupaten Bulukumba, dengan metode non-probabilty sampling sebagai teknik pengambilan sampel. Hasil penelitian ini menunjukkan variabel sistem informasi akuntansi dan pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia tidak mampu memoderasi pengaruh sistem informasi akuntansi terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia mampu memoderasi pengaruh pengendalian internal terhadap kualitas laporan keuangan.
FGD ON MSME MANAGEMENT STRATEGIES IN FACING GLOBAL COMPETITION FROM AN ISLAMIC PERSPECTIVE Bulutoding, Lince; Sari, Nur Rahmah; Suhartono, Suhartono; Jannah, Raodahtul; Sumarlin, Sumarlin; Syariati, Namla Elfa; Iwang, Baso; Sirajuddin, Sirajuddin; Lutfi, Mufti; Habibi, Ahmad; Zainal, Ghaliah Jalwaa Insyrah; Saifullah, Fu’ad; Iffah, Nur; Masrawati, Masrawati
JICS : Journal Of International Community Service Vol 3 No 01 (2024): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v3i01.1265

Abstract

Tapandullu Beach, located in Mamuju Regency, is a stunning tourist destination, renowned for its outstanding natural beauty. With its fine white sand and crystal clear waters, the beach is an ideal choice for visitors seeking a tranquil and relaxing nature experience. Around the beach, a number of MSME players are trying to capitalize on the existing tourism potential. They offer a variety of specialty products, ranging from local food to handicrafts that reflect regional culture. These businesses not only add value for visitors, but also contribute to the economic growth of the local community. However, challenges cannot be ignored. MSME players must compete with products from outside that often have better variety and quality. This study examines the management strategies of Micro, Small and Medium Enterprises (MSMEs) in facing global competition, with a sharia-based approach. Sharia Enterprise Theory (SET) is used to understand the sharia-based approach. The method used is Focus Group Discussion (FGD) involving MSME players in Tapandullu Beach, Mamuju Regency. The results showed that the application of sharia principles not only increases the competitiveness of MSMEs in a sustainable manner, but also helps in maintaining ethical values and social responsibility. MSMEs and managers have three groups of stakeholders that must be taken into account in every accountability. FGD participants identified key challenges such as limited capital, poor marketing, and product quality. Proposed solutions included access to Islamic financing, digital cooperation, and skills training. The findings are expected to guide other MSME players in formulating suitable strategies, so that they can improve their position and contribution in the global market more effectively.
Co-Authors A. Kusumawardani ahmad habibi Al-Amin Alim Azhari Muttaqien Aminuyati Andi Nurul Izmi Amalia Andi Wawo Anwar, Puspita Hardianti Della Fadhilatunisa Della Fadhilatunnisa Devi Adhana Faradilla Salviayu Hasnur Fifi Juliastuti Syarif Iffah, Nur Indriani Indriani Ismail, Muhammad Fahreza Iwang, Baso Jamaluddin Majid Jayawarsa, A.A. Ketut Kadir, Nur An'nizar Lince Bulutoding Lutfi, Mufti M. Miftach Fakhri Masrawati, Masrawati Memen Suwandi Miftha Farild Muhammad Darwis M Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Munawwarah, Besse Husna Munirah Rukayyah Nur An'nizar Kadir Nurindah Nurindah Nurkhaerun Nisa Nurkhaerun Nisa P, Suhartono Puspita Hardianti Anwar Puspita Hardianti Anwar Raodahtul Jannah Raodatul Jannah Rasty Yulia RM, Alqibran Syah Roby Aditiya Rosidah Saiful Muchlis Saifullah, Fu’ad Salmah Said Sasmita Sasmita Sirajuddin Sirajuddin Siti Sakina A.F Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Syahrullah Asyari Syariati, Namla Elfa Vinno P. Manoppo Yuanita B Yusril Zainal, Ghaliah Jalwaa Insyrah