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All Journal Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat JCA (Jurnal Cendekia Akuntansi) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) International Journal of Economic Research and Financial Accounting
Sari, Fika Hartina
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Public Health Social Sciences Other

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The Significance Of Accounting Records Based On SAK ETAP At The Makassar City Coffee Shop For Micro, Small, And Medium Enterprises Nur Asmi Ainun Kamal; Fika Hartina Sari; Sitti Jamiah HA; Melsa Jumliana; Rahadian Cahyadi
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.62

Abstract

This research aims to determine the suitability of accounting records at Warkop MSMEs in Makassar City based on SAK ETAP. and to find out the obstacles faced by Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City when they do not implement accounting records in accordance with SAK ETAP. The method used in this research uses a qualitative approach. The subjects in this research are Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City including Coffee Shop Boeken Huis, Coffee Shop Resota, and Coffee Shop Malaku. This research uses qualitative data types and primary data sources and secondary data. Data collection techniques use observation, interviews and documentation. The data analysis used in this research is descriptive data analysis using analysis steps: Classifying, Identifying, Analyzing, processing data and making conclusions. The results of this research show that: Accounting records carried out by Coffee Shop Managers are still carried out very simply. only record cash incoming and cash outgoing from business activities without recording journals or ledgers. The recording carried out by Coffee Shop depends on the understanding of each Coffee Shop manager. This is due to the lack of knowledge of Coffee Shop owners regarding SAK ETAP, there are no special experts in the field of Accounting and warkop managers have never attended accounting training from the government or those in charge of Micro, Small, And Medium Enterprises
Pengenalan sistem informasi akuntansi dan sistem pemasaran melalui sosial media dengan memperhatikan etika digital di lingkungan SMA Negeri 09 Pinrang Sari, Fika Hartina; Cahyadi, Rahadian; Rahmawati, Rahmawati
ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2024): ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/ams.v5i2.2337

Abstract

The community service program introducing accounting information systems and social media marketing at the high school level aims to enhance students' digital literacy in accounting and marketing. This initiative equips students with practical skills to manage financial information and ethically utilize social media for marketing activities. The program includes simulations of accounting applications, product marketing practices, and emphasizes digital ethics, such as safeguarding data security and complying with legal norms. The results demonstrate an increase in students' understanding of basic accounting information systems, digital marketing strategies, and the importance of digital ethics. This program is expected to provide students with relevant competencies to independently manage financial reports and address the challenges of the digital era.
Peran CEO Narsisme dalam Mendorong Peningkatan Kinerja Keuangan Perusahaan Go Public di Indonesia Jumliana, Melsa; Ramly, Ramly; Sari, Fika Hartina; Jam’iah, Sitti; Kamal, Nur Asmi Ainun
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.466

Abstract

Penelitian ini bertujuan untuk mengetahui peran CEO Narsisme dalam mendorong peningkatan kinerja keuangan pada perusahaan go public di Indonesia. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia sejak tahun 2015-2019. Sampel ditentukan dengan teknik purposive sampling dan menghasilkan sebanyak 70 observasi perusahaan tahun 2015-2019. Kinerja keuangan diukur dengan menggunakan rasio return on assets (ROA). CEO Narsisme dihitung dengan menggunakan ukuran foto CEO yang terdapat dalam annual report. Teknik pengumpulan data yang digunakan adalan teknik dokumentasi berupa data sekunder yaitu annual report dan financial report. Data dianalisis dengan metode analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa CEO Narsisme berpengaruh negatif terhadap kinerja keuangan perusahaan BUMN.
Kode Etik Auditor: Telaah Model Auditing Rasulullah SAW, Sebagai Role Model Auditor Sari, Fika Hartina; Jumliana, Melsa; Kamal, Nur Asmi Ainun
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6245

Abstract

Auditor ethics play a crucial role in maintaining integrity, transparency, and accountability in the audit process. This study aims to examine the auditing model taught by the Prophet Muhammad SAW and explore the relevance of his ethical principles as a role model for auditors in the context of professionalism, independence, objectivity, communication, confidentiality, and accountability. In this study, it was identified that the Prophet Muhammad SAW, as a leader and individual who has great responsibility in leading the people, practiced ethical values ​​that are very relevant to the modern audit world. Through his example in carrying out his duties fairly, maintaining trust, effective communication, and steadfastness in being accountable for every decision, the Prophet Muhammad SAW provided strong guidance for auditors in carrying out their profession. The honesty, transparency, and justice applied by the Prophet Muhammad SAW in all aspects of his life are important foundations in building trust and professionalism in auditing. Therefore, the auditing model taught by the Prophet Muhammad SAW is not only relevant to Muslims, but also makes a significant contribution to the development of ethical audit practices in the modern era.
Digitalisasi Pencatatan Keuangan dan Strategi Pemasaran untuk UMKM Berbasis Rumah Tangga di Dapur Risol Kota Makassar Sari, Fika Hartina; Rano, Jessie Alisa; Jumliana, Melsa; Kamal, Nur Asmi Ainun; Cahyadi, Rahadian; Sabara, Abdul Razak J.; Yusril, Basso
Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2025): Abdi Wiralodra
Publisher : universitas wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/abdi.v7i2.352

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berbasis rumah tangga berperan signifikan dalam mendukung perekonomian daerah, termasuk di Kota Makassar. Meskipun demikian, sebagian pelaku UMKM masih mengalami kendala dalam pengelolaan pencatatan keuangan dan penerapan strategi pemasaran yang efektif. Penelitian ini bertujuan untuk mengimplementasikan digitalisasi sistem pencatatan keuangan serta merancang strategi pemasaran yang tepat bagi UMKM “Dapur Risol” di Makassar. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif melalui kegiatan observasi, wawancara, dan pendampingan langsung. Hasil penelitian menunjukkan bahwa penerapan aplikasi pencatatan keuangan digital berbasis Excel dan mobile accounting tools membantu pelaku usaha dalam mencatat transaksi harian, mengelola arus kas, serta menyusun laporan keuangan sederhana. Selain itu, pelatihan strategi pemasaran digital melalui media sosial, seperti Instagram dan WhatsApp Business, mampu meningkatkan visibilitas produk serta memperluas jangkauan pasar. Kesimpulan dari kegiatan ini menunjukkan bahwa digitalisasi pencatatan keuangan dan pemasaran digital dapat meningkatkan efisiensi operasional serta daya saing UMKM rumah tangga.
Tren Usaha dan Giat Menabung di Era Digital Jumliana, Melsa; Fika Hartina Sari; Jessie Alisa Rano; Baso yusril; Abdul Razak J Sabara; Nur Asmi Ainun Kamal
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4842

Abstract

Tujuan pengabdian ini adalah untuk memperkenalkan dan mendorong para remaja agar memahami berbagai peluang usaha serta pentingnya menabung di era digital. Dengan demikian, remaja dapat mengembangkan keterampilan kewirausahaan, memanfaatkan teknologi untuk menerapkan kebiasaan finansial yang baik sejak dini. Metode pengabdian kepada masyarakat ini yaitu dengan metode diskusi. Pada kegiatan pengabdian ini, sasaran utamanya adalah generasi muda atau generasi mileneal yang berstatus sebagai pelajar. Jumlah peserta dalam kegiatan ini sebanyak 40 orang yang berasal dari berbagai sekolah dan dihimpun dalam 1 komunitas yang bernama Sikola Mangkasara. Kegaiatan pengabdian kepada masyarakat ini dilakukan dengan tatap muka di lokasi pengabdian yaitu Jl. Rappokalling Kota Makassar. Pada kegiatan ini membahas tentang bagaimana membangun bisnis bagi pemula, tips agar remaja giat menabung diusia dini dan Tips Sukses di Era digital. Kunci utama dalam membangun bisnis untuk pemula adalah jujur dan bekerja keras. Kegiatan ini sekaligus menumbuhkan semangat untuk menabung bagi para peserta yang diharapkan suatu saat nanti dapat dimanfaatkan sebagai modal dalam membuat suatu usaha
THE INTEGRITY OF AUDITORS IN ISLAMIC PERSPECTIVE A COMPARATIVE STUDY WITH THE LEADERSHIP OF UMAR IBN AL-KHATTAB Fika Hartina Sari; Melsa Jumliana; Nur Asmi Ainun Kamal; Siska Armalivia; Rahadian Cahyadi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i3.8819

Abstract

This research aims to explore the alignment between the principles of professional auditor ethics and the spiritual and moral values exemplified in Islam. It employs a qualitative approach, utilizing library research methods. Data were collected through a literature review, including the Qur'an, hadith, biographies of Umar ibn Khattab, and Islamic guidelines on auditor ethics. The analysis was conducted using a descriptive-comparative method to identify similarities and differences between the principles of auditor integrity and Islamic leadership values. The findings indicate that auditor integrity in Islam encompasses the values of trustworthiness (amanah), honesty (sidq), justice (adl), consistency (istiqamah), and piety (taqwa). These values are prominently reflected in the leadership of Umar ibn Khattab, who prioritized justice, transparency, accountability, and public oversight. There is a strong alignment between auditor integrity and the leadership principles of Umar, both of which are deeply rooted in Islamic teachings (Sharia). This study contributes to strengthening the professional ethics of Muslim auditors by emphasizing the importance of spiritual values in upholding integrity. The findings also provide a foundation for developing audit policies based on Islamic values and offer ethical, morally driven leadership inspiration for contemporary auditing practices.
Co-Authors Abdul Razak J Sabara Baso yusril Cahyadi, Rahadian Jam’iah, Sitti Jessie Alisa Rano Kamal, Nur Asmi Ainun Melsa Jumliana Melsa Jumliana Nur Asmi Ainun Kamal Nur Asmi Ainun Kamal Rahadian Cahyadi Rahmawati, Rahmawati Ramly, Ramly Rano, Jessie Alisa Sabara, Abdul Razak J. Siska Armalivia Sitti Jamiah HA Yusril, Basso