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All Journal MANDAR: Management Development and Applied Research Journal Indonesian Journal of Innovation Studies Southeast Asia Journal of Business, Accounting, and Entrepreneurship Padaidi: Journal of Tourism Dedication Access: Journal of Accounting, Finance and Sharia Accounting
Ridwan, Muh
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Comparative Analysis of the Financial Performance of PT Bank BNI Syariah and PT Bank BCA Syariah with the CAMEL Method for the 2016-2020 Period Maulida, Mayada; Tasha, Noor Fadlyana; Febrianti, Nurafni; Ridwan, Muh
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 2 No. 1 (2024): MARCH 2024 - SAINS
Publisher : PT Smart Media Makassar

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

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT Bank BNI Syariah dan PT Bank BCA Syariah selama periode 2016-2020. Penelitian ini merupakan penelitian deskriptif perbandingan. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan (annual report) perbankan yang dilaporkan ke Otoritas Jasa Keuangan (OJK). Analisis data dilakukan dengan menggunakan analisis CAMEL dengan rasio keuangan yang digunakan adalah CAR, NPF, NPM, ROA, BOPO, dan FDR. Teknik analisis yang digunakan untuk membandingkan kinerja Bank BNI Syariah, dan Bank BCA Syariah adalah Uji Independent Sample T-Test. Analisis menunjukkan bahwa rata-rata rasio CAR, NPF, ROA, BOPO, dan FDR berbeda secara signifikan terhadap bank BNI syariah dan Bank BCA syariah, sedangkan rata-rata rasio NPM tidak terdapat perbedaan yang signifikan terhadap bank BNI syariah dan bank BCA syariah.
Pemanfaatan Internet of Things Sebagai Pendeteksi Sebaran Ikan untuk Meningkatkan Produktivitas Nelayan Kampung Bajo Desa Tanjung Pinang Kabupaten Muna Barat Patulak, Lucia Evianti; Ridwan, Muh; Handris; Aisyah, Nur
MANDAR: Management Development and Applied Research Journal Vol 7 No 1 (2024): Vol 07, No 01 (2024): December (2024)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v7i1.4532

Abstract

Penelitian ini mengeksplorasi pemanfaatan teknologi Internet of Things (IoT) untuk mendeteksi sebaran ikan sebagai upaya meningkatkan produktivitas nelayan tradisional di Kampung Bajo, Desa Tanjung Pinang, Kabupaten Muna Barat. Nelayan konvensional menghadapi tantangan rendahnya efisiensi operasional akibat bergantung pada pengalaman dan intuisi. Dengan menggunakan perangkat IoT seperti sensor akustik dan fishfinder, data real-time mengenai lokasi ikan, suhu air, kadar oksigen, dan kondisi perairan lainnya dikumpulkan dan dianalisis. Hasil penelitian menunjukkan peningkatan hasil tangkapan hingga 35%, efisiensi waktu hingga 40%, dan pengurangan biaya operasional sebesar 25%. Selain meningkatkan pendapatan nelayan, teknologi ini mendukung keberlanjutan ekosistem laut dengan mengurangi eksploitasi berlebihan. Namun, adopsi teknologi IoT masih menghadapi hambatan seperti keterbatasan infrastruktur internet, biaya perangkat yang tinggi, dan rendahnya literasi teknologi nelayan. Oleh karena itu, penelitian ini merekomendasikan peningkatan infrastruktur, subsidi perangkat IoT, dan program edukasi intensif bagi nelayan untuk mendukung adopsi teknologi secara optimal. Implementasi IoT di sektor perikanan tidak hanya berkontribusi pada pemberdayaan nelayan, tetapi juga mendukung keberlanjutan ekonomi dan lingkungan secara jangka panjang
Parenting Styles Shaping Academic Achievement and Student Discipline: Gaya Pengasuhan yang Mempengaruhi Prestasi Akademik dan Disiplin Siswa Iskandar, Iskandar; Ridwan, Muh; B, Muhammad Rusmin
Indonesian Journal of Innovation Studies Vol. 26 No. 4 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i4.1621

Abstract

General Background: In the digital era, moral degradation among young learners poses a critical challenge, necessitating effective character education strategies rooted in national and religious values. Specific Background: The Proyek Penguatan Profil Pelajar Pancasila (P5) and Profil Pelajar Rahmatan Lil Alamin (PPRA) have been implemented separately in Indonesian schools to foster holistic student development. However, in madrasah contexts, the integration of both frameworks remains limited. Knowledge Gap: Previous studies examined P5 or PPRA individually, with scarce evidence on their combined impact in shaping students’ character, especially in areas with strong local cultural values such as Bulukumba. Aims: This study investigates the influence of the integrated P5 and PPRA (P5P2RA) projects on the character formation of Grade IV students in KKMI Region I, Bulukumba Regency. Results: Using a quantitative correlational design with 165 respondents, data analysis revealed a positive and significant effect (β=0.454, p<0.05), with the model explaining 57.7% of character development variance. Novelty: This is among the first empirical studies integrating P5 and PPRA into a unified, contextually adapted framework for Islamic primary education. Implications: Findings highlight the strategic role of integrated character education projects in strengthening students’ moral, social, and civic values, suggesting their scalability to other madrasah settings to foster a generation that is religiously grounded, socially responsible, and globally competent. Highlights: Integration of P5 and PPRA in one framework. Significant positive effect on character formation. Applicable model for Islamic primary schools. Keywords: Character Education, Pancasila Student Profile, Rahmatan Lil Alamin, Madrasah Ibtidaiyah, Educational Integration
Analisis Perlakuan Akuntansi dan Peraturan Perpajakan PPh Final atas Jasa Konstruksi pada PT Aria Jasa Konsultan Ridwan, Muh; Sapiri, Muhtar; Amri, Nur Fadhila
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 2 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i2.2658

Abstract

Penelitian bertujuan untuk menginvestigasi secara mendalam perlakuan akuntansi dan kepatuhan terhadap peraturan perpajakan terkait Pajak Penghasilan (PPh) Final atas Jasa Konstruksi pada PT Aria Jasa Konsultan. Objek penelitian ini berfokus pada analisis perbandingan antara praktik akuntansi yang diterapkan oleh perusahaan dengan ketentuan yang diatur dalam peraturan perpajakan yang berlaku. Mengingat kompleksitas dan dinamika regulasi perpajakan di Indonesia, khususnya untuk sektor jasa konstruksi, penelitian ini menjadi relevan dalam mengidentifikasi potensi ketidaksesuaian yang dapat berdampak pada kewajiban pajak perusahaan. Metode penelitian yang digunakan adalah deskriptif komparatif dengan pendekatan kualitatif, di mana data primer dan sekunder dikumpulkan melalui studi dokumen dan wawancara mendalam. Data tersebut kemudian dianalisis secara sistematis untuk membandingkan perlakuan akuntansi perusahaan, termasuk perhitungan tarif, pencatatan jurnal, dan pelaporan, dengan Peraturan Pemerintah Nomor 51 Tahun 2008 dan perubahannya. Hasil analisis menunjukkan adanya diskrepansi signifikan dalam penerapan tarif PPh Final yang mengakibatkan kelebihan pembayaran pajak oleh perusahaan. Hal ini mengindikasikan bahwa meskipun perusahaan telah berupaya patuh, namun kurangnya pemahaman yang komprehensif atau kesalahan interpretasi terhadap regulasi menyebabkan inefisiensi perpajakan. Temuan ini menyoroti pentingnya peningkatan literasi perpajakan dan penerapan sistem kontrol internal yang lebih ketat dalam lingkungan perusahaan untuk memastikan bahwa perlakuan akuntansi sejalan dengan peraturan perpajakan yang sah. This study aims to deeply investigate the accounting treatment and compliance with tax regulations related to Final Income Tax on Construction Services at PT Aria Jasa Konsultan. The research object focuses on a comparative analysis between the accounting practices implemented by the company and the provisions stipulated in the prevailing tax regulations. Given the complexity and dynamics of tax regulations in Indonesia, especially for the construction services sector, this research becomes relevant in identifying potential discrepancies that can impact the company's tax obligations. The research method used is a descriptive comparative approach with a qualitative methodology, where primary and secondary data are collected through document study and in-depth interviews. The data is then systematically analyzed to compare the company's accounting treatment, including tariff calculation, journal entries, and reporting, with Government Regulation Number 51 of 2008 and its amendments. The analysis results show a significant discrepancy in the application of the Final Income Tax tariff, which leads to overpayment of taxes by the company. This indicates that even though the company has tried to be compliant, a lack of comprehensive understanding or misinterpretation of regulations causes tax inefficiency. This finding highlights the importance of increasing tax literacy and implementing a stricter internal control system within the corporate environment to ensure that accounting treatment is aligned with valid tax regulations.
Implementasi Kuliah Kerja Lapangan Prodi Aqidah dan Filsafat Islam dalam Pengembangan Literasi Wisata Spiritual Sulawesi Selatan: The Implementation of Field Work in the Aqidah and Islamic Philosophy Study Program in the Development of Spiritual Tourism Literacy in South Sulawesi Askaryna, Andini; Malliongi, M. Takbir; Rahmawati, Rahmawati; Hanis Gani, Nur Azizah Putri; Anggreni, Ferlita; Alifiah, Kanaya Iffah; Ilyas, M.Akbar; Ridwan, Muh; Tajering, Tajering; Almaudhudhy, A. Muh. Ilham Noer; Paleppangi, Muh. Albadri
PADAIDI: Journal of Tourism Dedication Vol. 1 No. 2 (2024): Juli-Desember 2024
Publisher : Politeknik Pariwisata Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/padaidi.v1i2.142

Abstract

This study examines the roles of three key figures in the spread of Islam in South Sulawesi, namely Datuk Ri Bandang, Datuk Ri Panggentungan, and Syekh Yusuf, as well as the perspectives of pilgrims and tomb guardians in preserving historical and spiritual values. These figures significantly contributed to the Islamization of South Sulawesi, bringing substantial changes to the social and cultural structures of the local communities. The motivations of pilgrims visiting these tombs include respect for historical values, spiritual beliefs, and seeking blessings. Tomb guardians play a crucial role not only in maintaining the physical condition of the tombs but also in safeguarding Islamic teachings in alignment with local values. This study highlights the importance of preserving these historical sites as cultural heritage and religious tourism destinations, as well as the need to educate the public about proper pilgrimage practices according to Islamic teachings. The findings of this study contribute to the efforts of preserving spiritual values and developing culture-based tourism in South Sulawesi.
Co-Authors Alifiah, Kanaya Iffah Almaudhudhy, A. Muh. Ilham Noer Anggreni, Ferlita Askaryna, Andini B, Muhammad Rusmin Febrianti, Nurafni Handris Hanis Gani, Nur Azizah Putri Ilyas, M.Akbar Iskandar Iskandar Malliongi, M. Takbir Maulida, Mayada Nur Aisyah Nur Fadhila Amri Paleppangi, Muh. Albadri Patulak, Lucia Evianti Rahmawati, Rahmawati Sapiri, Muhtar Tajering, Tajering Tasha, Noor Fadlyana