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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Bisnis, Manajemen, dan Informatika Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi AFEBI Accounting Review MATAPPA: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Akuntansi Universitas Muhammadiyah Kupang Jurnal Bina Akuntansi Journal of Economic, Public, and Accounting (JEPA) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) La Ogi : English Language Journal Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer
Darwis Said, Darwis
UNIVERSITAS HASANUDDIN
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NARCISSISM IN LOCAL BUDGETING: THE MIRROR AND MASK EFFECTSOF PUBLIC ASPIRATION FUND Pasoloran, Oktavian; Sukoharsono, Eko Ganis; Said, Darwis; Rura, Yohanis
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This study aims to interpret public aspiration fundin local budgeting in narcissism perspective. Discourse about "public aspiration fund”is a reality in budgeting leading to a contradiction, so the question is whether" public aspiration fund" that shows the reality in which the amount of funds used for realizing programs or activities in local government expressespublic needs and aspiration or contains another meaning related to personal interest and certain group interest. The research results provide an understanding that local budgets have potential to accentuate the "hall of mirrors". Public aspiration funds were created bybudgeting actors to express their identity as "the representatives" and to entrust the management to bureaucrats to "serve" public interests. However, in reality, the public aspiration funds have been part of an effort to serve their interests. The public aspiration fundhas become a simulacrumthat produces allthe fake deviated from the reference and create a mark as a mask, camouflage, or a mirage. Keywords: narcissism, budgeting, public aspiration funds, mirrors, masks
Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan Sari, Andi Novia Kartika; Said, Darwis; Mediaty, Hj.
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i1.8190

Abstract

ABSTRAK Akutansi lingkungan merupakan bentuk pertanggungjawaban perusahaan atas pengelolaan dampak kerusakan lingkungan yang diakibatkan oleh operasi perusahaan. Penelitian ini bertujuan untuk mengetahui implementasi akuntansi lingkungan terhadap kinerja perusahaan. Analisis akuntansi lingkungan memiliki dampak yang beragam terhadap kinerja perusahaan, dampak tersebut dapat meningkatkan biaya dan menurunkan laba perusahaan, meningkatkan kinerja perusahaan, berkurangnya kerusakan kinerja yang sering menyerupai presisi, dan dampak yang menunjukkan kebiasan pada kinerja perusahaan. Metode yang digunakan adalah Metode Kualitatif. Model pendekataan yang digunakan adalah content analysis (kajian isi). Jenis penelitian ini menggunakan kepustakaan (library research). Kesimpulan dari penelitian ini yaitu akuntansi lingkungan berdampak pada kinerja perusahaan. Perkembangan ilmu pengetahuan dalam Implikasi penelitian ini yaitu sebagai bahan pertimbangan bagi perusahaan dalam menerapkan akuntansi lingkungan sebagai solusi mengatasi permasalahan lingkungan.Kata Kunci          : Implementasi Akuntansi Lingkungan, Kinerja Perusahaan
GREEN ACCOUNTING DALAM PENELITIAN KEPUSTAKAAN Tifany Citrayantie; Darwis Said; Mediaty Mediaty
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 5 No 1 (2020): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

To avoid overexploitation of nature in meeting the needs of human life, a country through its government issued rules related to the "rules of the game" for companies to use natural resources. The research objective is to find out how the implementation of green accounting in indonesia and in several other countries?; to find out how green accounting relates to company performance? This research is a library research, with library research methods from primary and secondary data sources. The conclusion is that many countries have implemented green accounting and incorporated it into government regulations; maybe for indonesia, it still feels a little difficult to implement green accounting, but to get there, it is very possible that the indonesian institute of accountants (iai) continues to strive and update the guidelines related to green accounting; companies that implement green accounting will give positive results related to the company's environmental performance; at present, companies that have positive environmental performance, get higher trust from the community. Untuk menghindari ekploitasi berlebihan kepada alam dalam memenuhi kebutuhan hidup manusia, suatu negara melalui pemerintahannya mengeluarkan aturan terkait “aturan main” bagi perusahaan dalam memanfaatkan sumber dari alam. Tujuan penelitian adalah untuk mengetahui bagaimana implementasi Green Accounting di Indonesia dan di beberapa negara lain?; untuk mengetahui bagaimana hubungan Green Accounting dengan kinerja perusahaan? Penelitian ini adalah penelitian kepustakaan, dengan metode riset pustaka dari sumber data primer dan sekunder. Simpulannya adalah telah banyak Negara yang menerapkan Green Accounting dan menuangkannya ke dalam peraturan-peraturan pemerintahan; mungkin untuk di Indonesia masih terasa sedikit sulit untuk menerapkan Green Accounting, namun untuk menuju ke sana, sangat memungkinkan dengan Ikatan Akuntan Indonesia (IAI) terus berupaya dan memperbaharui pedoman terkait Green Accounting; perusahaan yang menerapkan Green Accounting akan memberikan hasil yang positif terkait kinerja lingkungan perusahaan tersebut; pada masa kini, perusahaan yang memiliki kinerja lingkungan yang positif, mendapatkan kepercayaan yang lebih tinggi dari masyarakat.
KONKRETISASI MODAL MANUSIA BERBASIS PEMIKIRAN KAJAO LALIDDONG Muhammad Yamin; Haliah Haliah; Alimuddin Alimuddin; Darwis Said
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.37

Abstract

Abstrak - Konseptualisasi Modal Manusia Berbasis Pemikiran Kajao LaliddongTujuan Utama - Penelitian ini bertujuan memaknai modal manusia dalam tradisi mappadendang (pesta panen) berbasis pemikiran Kajao Laliddong.Metode – Penelitian ini menggunakan metode etnografi. Sejumlah pihak yang terkait dalam tradisi mappadendang menjadi informan utama.Temuan Utama – Konseptualisasi modal manusia memuat dimensi ade’ (intelektualitas dan integritas), asseddingeng (komitmen), paseng toriolo (dedikasi), assikanengeng (afiliasi), dan reso (kreativitas dan kinerja). Konkretisasi pemikiran Kajao Laliddong ini sangat terkait dengan sikap warani (berani) dan getteng (tegas). Modal manusia dimaknai sebagai rangkaian konsep etika, bakat, dedikasi, solidaritas, dan kesatuan tekad yang terpadu dalam sistem nilai.Implikasi Teori dan Kebijakan – Penelitian ini berimplikasi pada upaya pengembangan teknologi akuntansi yang berkesesuaian dengan kebutuhan lokal. Modal manusia, sebagai standar moral dan etika tata kelola, dapat diterapkan dalam praktik akuntansi sektor publik.Kebaruan Penelitian – Penelitian ini mengungkap modal manusia sebagai standar etika untuk pengembangan sistem akuntansi dan pengelolaan kekayaan desa.        Abstract - Conceptualization of Human Capital Based on Kajao Laliddong’s ThoughtMain Purpose - This research aims to interpret human capital in the tradition of “mappadendang” (harvest party) based on Kajao Laliddong's thoughts. Method – This research uses ethnographic methods. Several parties related to the “mappadendang” tradition became the primary informants. Main Findings – Conceptualization of human capital contains dimensions of “ade'” (intellect and integrity), “asseddingeng” (commitment), “paseng toriolo” (dedication), “assikanengeng” (affiliation), and “reso” (creativity and performance). The concretization of Kajao Laliddong's thoughts is strongly related to the attitude of “warani” (brave) and “getteng” (firm). Human capital is defined as a series of concepts of ethics, talent, dedication, solidarity, and unity of determination integrated into the value system. Theory and Practical Implications – This research has implications for efforts to develop accounting technology for local needs. As a moral and ethical standard of governance, human capital can be applied in public sector accounting practices. Novelty – This research reveals human capital as an ethical standard for developing accounting systems and village wealth management.
Analysis of Environmental Accounting Reporting as Social Responsibility for Company Performance in Companies Listed on the Indonesia Stock Exchange Intan Marsela; Mediaty Mediaty; Darwis Said
JBMI (Jurnal Bisnis, Manajemen, dan Informatika) Vol. 17 No. 2 (2020): JBMI
Publisher : Department of Management FEB Unhas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/jbmi.v17i2.10017

Abstract

In an increasingly modern era, the industrial world continues to develop and increasingly complex. These developments have an impact on other elements around the industry, especially the environment. An increasingly advanced industry has an impact on the increasingly severe environmental damage due to waste pollution, mining, coal and others. The Indonesian Institute of Accountants has issued several SFAS related to environmental accounting. With the issuance of the PSAK the industrial world inevitably has to follow what has been regulated in the PSAK. SFAS related to environmental accounting is issued with the aim of ensuring that the company has carried out its obligations in the recovery of environmental damage caused by the company's operations.This research was conducted with the aim of ensuring that the company had followed the standards set by IAI in applying environmental accounting as one of its environmental responsibilities. This research was conducted using descriptive qualitative data. The results showed that the company in general had implemented PSAK especially number 57 related to the provision arising from company operations, the amount of the provision depends on the size of the company. With this research it is expected to be an alternative solution to the problem of environmental responsibility in order to add value to the company.Keywords: Environmental Accounting, Company Value, Statement of Financial Accounting Standards, Environmental Responsibility.
CORPORATE SOCIAL RESPONSIBILITY VS CREATING SHARED VALUE MELALUI KAJIAN PERSPEKTIF ISLAM: PENDEKATAN KRITIS JURGEN HABERMAS Fitri Indah Sari; Mediaty Mediaty; Darwis Said
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i1.14459

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui konsep CSR dan konsep CSV melalui kajian perspektif Islam dan dengan teori komunikasi habermas. CSR dipahami sebagai sebagai konsep untuk mengahsilkan manfaat sosial tanpa mengacu pada biaya, yang mana fenomena tersebut difokuskan pada berbagai nilai (Keuntungan) yang diperoleh perusahaan dengan mentransfer/mendistribusikannya kepada masyarakat. Sebaliknya, CSV berarti menciptakan peluang dan nilai baru. Dalam teori komunikasi Habermas pengungkapan CSR merupakan salah satu bentuk pengkomunikasian efek-efek sosial dan lingkungan atas tindakan-tindakan ekonomi perusahaan pada kelompok-kelompok tertentu dalam masyarakat secara keseluruhan. Dalam Islam, CSR konsisten dengan konsep Tauhid. Menurut konsep ini, Allah adalah pencipta, pemilik dan sumber segala sesuatu, dan telah memepercayakannya kepada umat manusia untuk menggunakan dan mengelolanya dengan cara yang bijaksana.Kata Kunci: Corporate Social Responsibility, CSR Disclousare, Creating Shared Value, Konsep Tauhid, Teori Komunikasi Habermas. ABSTRACTThe purpose of this research is to know the concept of CSR and CSV Concept through study of Islamic perspective and with Habermas communication theory. CSR is understood as a concept to generate social benefits without reference to cost, which the phenomenon is focused on sharing the value (profit) that the company obtains by transferring / distributing it to the public. In contrast, CSV means creating new opportunities and values. In Habermas's communication theory, CSR disclosure is one form of communicating the social and environmental effects of the company's economic actions to certain groups within society as a whole. In Islam, CSR is consistent with the concept of monotheism. According to this concept, God is the creator, the owner and the source of all things, and has entrusted it to mankind to use and manage it in a wise manner.Key Words: Corporate Social Responsibility, CSR Disclousare, The Concept of Tawheed, Habermas Communication Theory.
Foucaltdian Analyses On Implementation Of Coorporate Social Responsiblity In PT. Semen Tonasa Nur Hidayah; Darwis Said; Ratna Ayu Damayanti
Tangible Journal Vol 4 No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v4i1.49

Abstract

Keberadaan perusahaan di tengah-tengah masyarakat membawa harapan akan hadirnya kesejahteraan, terutama bagi masyarakat lokal. Perusahaan yang mengekstraksi bahan dari alam diwajibkan untuk menerapkan pertanggungjawaban sosial dan lingkungan (Coorporate Social Responsibility) untuk mengurangi beban masyarakat akibat perubahan lingkungan yang terjadi. Penelitian ini bertujuan untuk mengkaji implementasi program CSR PT. Semen Tonasa pada masyarakat sekitar daerah operasional perusahaan. Metode yang digunakan ialah etnografi dengan melakukan observasi, wawancara, dan studi literatur. Jumlah informan sebanyak 6 orang berdasarkan purposive sampling dengan terbagi atas tiga kelompok utama yaitu masyarakat, pemerintah, dan pengusaha. Pisau analisis yang digunakan ialah analisis Foucaltdian untuk melihat relasi kuasa- pengetahuan dalam penyaluran CSR kepada masyarakat. Hasil penelitian menunjukkan masyarakat di sekitar lokasi operasional pabrik mengalami ketergantungan terhadap bantuan perusahaan namun hal tersebut terasa wajar karena adanya eksternalitas negatif pada lingkungan dari eksistensi perusahaan. Analisis foucaltdian menunjukkan adanya relasi kuasa ekonomi antara perusahaan dan pegawainya yang ada di struktural masyarakat sehingga memberikan jalan perusahaan untuk memengaruhi kebijakan di masyarakat. Relasi kuasa tersebut kemudian memengaruhi kondisi pengetahuan masyarakat lokal terutama terkait penyaluran bantuan CSR sehingga penyaluran bantuan CSR identik dengan pendekatan kekerabatan.
Balanced Scorecard: Penentuan Prioritas Key Performance Indicators (KPI) Dalam Meningkatkan Kinerja Dengan Metode Dematel Hasbianti Nur Fatima; Alimuddin Alimuddin; Darwis Said
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

Sebuah organisasi termasuk universitas membutuhkan kontrol dan evaluasi untuk memastikan rencana kerja organisasi bisa berjalan dengan baik segi sehingga dibutuhkan sistem manajemen kinerja yang memuat ukuran-ukuran kinerja (KPI-Key performance indicator), oleh karena itu diperlukan penentuan prioritas yang merupakan kegiatan strategis produktivitas dan efisiensi perusahaan. Penelitian ini bertujuan mengetahui hubungan antar-KPI dan memperoleh KPI yang dijadikan sebagai prioritas untuk dijadikan sebagai langkah-langkah strategis yang efektif dalam meningkatkan kinerja universitas. Penelitian dilaksanakan di Universitas XYZ di Makassar, data diperoleh melalui studi literatur, kuisioner dan dokumentasi. Data dianalisis dengan metode Decision Making Trial and Evaluation Laboratory (DEMATEL). Hasil penelitian menunjukkan bahwa hubungan antar-KPI ini diperoleh prioritas utama yaitu jumlah prodi yang memenuhi standar mutu, peningkatan akreditasi program studi dan institusi, survey kepuasan mahasiswa, alokasi anggaran yang tepat, dam persentase biaya sekolah dan pelatihan dosen/total biaya operasi. Perspektif balanced scorecard yang digunakan adalah perspektif stakeholder, proses internal, pembelajaran dan pertumbuhan serta keuangan, dengan 14 sasaran strategi dan 28 indikator yang saling dihubungkan sehingga diperoleh 5 indikator yang prioritaskan
The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village Siska Apriana; Darwis Said; Nurleni Nurleni
AFEBI Accounting Review Vol 4, No 2 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.855 KB) | DOI: 10.47312/aar.v4i02.291

Abstract

This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management  either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology  has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology  has simultaneous effect on the  accountability of village financial management.
EFEK LANGSUNG DAN MODERASI ANTARA INTELLECTUAL CAPITAL DENGAN PRODUCTIFITY DAN PROFITABILITY DI BURSA EFEK INDONESIA AKBAR YUSUF; DARWIS SAID; MEDIATY
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 1 No. 01 (2014): JURNAL AKUNTANSI (JA) UNIVERSITAS MUHAMMADIYAH KUPANG
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

Intellectual capital as a resource to drive the company has recognized the value and comparative advantagesof the company. This study aims to examine the direct and moderating effects of intellectual capitalrelationship with financial performance. The study was conducted at the Indonesian Stock Exchange usingsecondary data to test the hypothesis with pooled least square method. Sampling was done by purposivesampling produced 63 observations using 2009 to 2011. The main variable in this study is the financialperformance (productifity and profitability) as the dependent variable, and intellectual capital (humancapital, structural capital, physical capital), and the interaction of human capital with structural capital as anindependent variable, which is controlled by Size and Leverage. Data analysis and testing each hypothesisusing descriptive statistics and multiple linear regression models. The study proves that, human capital failsto explain both the use of accounting performance measures. Structural capital has a positive effect onprofitability, but failed in conjunction with productifity. Physical capital proven positive effect on bothmeasures of financial performance. Serve as structural capital moderation failed to moderate the relationshipof human capital profitability. On the other hand, structural capital can be a moderating variable in anegative relationship with the human capital productifity. Therefore concluded that in general investors andcompanies give more to the assessment of physical and financial capital of the human capital and structuralcapital, which may result in lack of competitiveness of enterprises in a sustainable manner.
Co-Authors A. Alyani Achmad Abdul Rahman Aditiya, Roby Afifah Ahmad Sani Aini Indrijawati Aini Indrijawati Akbar Yusuf Alimuddin Alimuddin Amalia Nur Akhmadani Amiruddin Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Arifuddin Mannan Ashar, Muhammad Asri Usman Basalamah, Muhammad Syafi'i A. Beloan, Bertha Christian, Ferry Depi, Sri Desi Nurdiyanti Devianti Tajuddin Edi Harsono edy susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Enrico Paul Erna Pasanda Febriani Febrianti, Intan Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Grace T. Pontoh Grace T. Pontoh Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Husein Afiat Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Janide, Anugrah Junaid, Asriani Kaharuddin Kamsinah Kamsinah KARTINI KARTINI Kartyaningsih Bela Khaerani Makbul Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Marannu Paledung Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Mudatsir Muh. Arif Muhammad Salsabil Kautsar Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Nadhirah Nagu Nadila, Nadila Nagu, Nadhirah Nur Afni Jabir Nur Hidayah Nur Sandi Marsuni Nur Wahyuni Nurdiyanti, Desi Nurleni Nurleni NURUL RAMADHANI Oktavian Pasoloran, Oktavian Paledung, Marannu Panggeso, Anastasia Gloria Pontoh , Grace T. Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad S. Syarifuddin Saleh, Firman Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Siska Apriana Suci Amal Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifuddin Syarifuddin Rasyid THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Widyantono Arif Wilda Yohanis Rura Yuliana Tahir Yulita, Elvin