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All Journal Madinah: Jurnal Studi Islam DIDAKTIKA : Jurnal Kependidikan Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Community Service Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) Jurnal Guru Pencerah Semesta (JGPS) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Business Management and Economic Development Indonesian Journal of Taxation and Accounting JICS : Journal Of International Community Service Phinisi Applied Accounting Journal Journal of Accounting, Economics, and Business Education Islamic Financial And Accounting Review Study of Scientific and Behavioral Management (SSBM)
Jannah, Raodahtul
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable Amalia, Nurhidayah Ainun; Wawo, Andi; Jannah, Raodahtul
Journal of Business Management and Economic Development Том 2 № 02 (2024): May 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i02.682

Abstract

This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique uses purposive sampling. The data used in this study is secondary data accessed through the IDX website. Data analysis uses multiple regression analysis for audit quality hypothesis, audit committee, leverage, and the independent commissioner as well as absolute difference value analysis for audit quality, audit committee, leverage, and independent commissioner on financial statement integrity with company size as a moderation variable. The results of this study show that the quality of audits, audit committees, leverage, and independent commissioners have a positive and significant effect on the integrity of financial statements. The moderation variable is the size of the company able to moderate the relationship between audit quality, audit committee, and leverage on the integrity of financial statements.
EFEKTIVITAS DAN AKUNTABILITAS PENGELOLAAN BANTUAN LANGSUNG TUNAI (BLT) DANA DESA TERHADAP MASYARAKAT TERDAMPAK COVID-19 DI DESA SAWARU KABUPATEN MAROS Dinda Agus Putri, Dinda; Muchlis, Saiful; Jannah, Raodahtul
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.v4i2.42099

Abstract

bstract, The aim of this research is to determine the effectiveness and accountability of the management of Direct Village Fund Cash Assistance (BLT-Village Fund) during the Covid-19 pandemic in Sawaru Village, Maros Regency. This research uses a qualitative method with a phenomenological approach. The research results show that the management of BLT- Village Funds during the Covid-19 pandemic has been effective and meets the principle of accountability. This can be seen from the planning process to reporting and accountability which is carried out based on the applicable provisions and regulations. Abstrak, Tujuan penelitian ini adalah untuk mengetahui efektivitas dan akuntabilitas pengelolaan Bantuan Langsung Tunai Dana Desa (BLT-Dana Desa) selama pandemi Covid-19 di Desa Sawaru Kabupaten Maros. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa pengelolaan BLT- Dana Desa selama terjadinya pandemi Covid-19 telah berjalan dengan efektif dan memenuhi prinsip akuntabilitas. Hal ini dapat dilihat dari proses perencanaan hingga pelaporan dan pertanggungjawaban yang dijalankan telah berdasar pada ketentan dan peraturan yang berlaku.
PENGELOLAAN DANA DESA BERBASIS MAQASHID SYARIAH UNTUK MEWUJUDKAN GOOD VILLAGE GOVERNANCE Fikra, Raosdatul; Muchlis, Saiful; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47454

Abstract

Abstract, This research aims to determine maqashid sharia-based village fund management to realize good village governance. This research was conducted in Anrang Village, Rilau Ale District, Bulukumba Regency. This research is qualitative research with a qualitative descriptive approach. The research results show that the Anrang Village government has managed village funds well and in accordance with applicable regulations. The Anrang Village Government has also complied with the five principles in the maqashid sharia concept, namely hifdz ad-din, hifdz an-nafs, hifdz al-aql, hifdz al-mal and hifdz an-nasb, seen from the findings in the field. from programs launched by the village government that lead to the welfare of village communities. Apart from that, the principles of maqashid sharia are also very helpful in realizing good village governance in the Anrang Village government. Keywords: maqashid sharia, village funds, good village governance
Reveal The Bugis Culture Of MSME Tax Compliance In Maros District In The New Normal Era Nadiah, Khaerun; Bulutoding, Lince; Jannah, Raodahtul
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1860

Abstract

This research is motivated by the phenomenon of community disobedience, especially MSME actors in carrying out their tax obligations. This study aims to examine the role of local wisdom, namely the culture of ada’tongeng, lempu, getteng and pamali which is a new form of innovation in supporting the tax compliance of MSME actors. In order to explore the tax compliance of MSME actors from the perspective of local culture, phenomenology is used as a methodology with an interpretive paradigm as an umbrella of research. In carrying out tax obligations there are Buginese values called interpreted and in the application, which in this study tax compliance there is ada tongeng, lempu, getteng a short get at TKPALG. Pamali culture has not been implemented so that pamali culture is only knowledge.  
Dampak Sistem Merger Bank Syariah Terhadap Eksistensi UMKM Di Indonesia Jannah, Raodahtul
MADINAH Vol 9 No 2 (2022): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v9i2.1378

Abstract

Islamic banking as a financial distribution institution (financial intermediary) is currently growing rapidly and has become a pioneer in improving the economy in Indonesia. The development of Islamic banking in Indonesia has resulted in the realization of a merger or amalgamation of 3 state-owned Islamic banks, namely Bank Negara Indonesia Syariah (BNIS), Bank Rakyat Indonesia Syariah (BRIS), and Bank Syariah Mandiri (BSM) to become PT Bank Syariah Indonesia Tbk. The development of Micro small and Medium Enterprises in Indonesia really needs the contribution and role of Islamic banks in terms of increasing the availability of financing, namely providing easier requirements and conducting training and business assistance. Islamic banks are expected to continue to develop in improving the capabilities of small and medium enterprises, this is based on the fact that one of the roles of Micro small and Medium Enterprises can drive the national economy, namely being able to absorb large numbers of workers, increasing gross domestic product (GDP) and being able to overcome the economic crisis. The presence of Bank Syariah Indonesia will continue to provide support to Micro small and Medium Enterprises actors in Indonesia through products and various Islamic financial services that are in line with the needs of Micro small and Medium Enterprises.
Akuntansi Zakat Berbasis Konsep Amanah Dalam Mengelola Dana Zakat Pada Baznas Kota Makassar Karmila, Karmila; Suwandi, Memen; Jannah, Raodahtul
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 1 (2023): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.015 KB)

Abstract

 Management of zakat funds can be a source of funds that can be utilized for the welfare of the community because the main purpose of zakat is to reduce social inequality in society and to improve people's welfare. The purpose of this study is to find out how zakat accounting is based on the concept of trust in managing zakat funds at the Makassar City Baznas. This type of research is a qualitative research with a phenomenological approach. Sources of data used in this study are primary data obtained directly from the original source and not through intermediary media. Informants in this study amounted to 3 informants. Analysis of the validity of the data used is a triangulation technique. The results of this study indicate that zakat accounting (PSAK 109) has been applied in the preparation of financial reports for zakat, infaq, and alms in the Makassar City Baznas. However, Makassar City Baznas has not yet fully implemented PSAK 109 because Baznas has not yet presented a report on assets under management that provides information on assets managed in Baznas. Pengelolaan dana zakat dapat menjadi sumber dana yang dapat dimanfaatkan untuk kesejahteraan masyarakat karena tujuan utama zakat adalah untuk mengurangi kesenjangan sosial dalam masyarakat dan meningkatkan kesejahteraan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana akuntansi zakat berdasarkan konsep amanah dalam pengelolaan dana zakat di Baznas Kota Makassar. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologis. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh langsung dari sumber aslinya dan tidak melalui media perantara. Responden dalam penelitian ini berjumlah 3 informan. Analisis keabsahan data yang digunakan adalah teknik triangulasi. Hasil penelitian ini menunjukkan bahwa akuntansi zakat (PSAK 109) telah diterapkan dalam penyusunan laporan keuangan zakat, infak, dan sedekah di Baznas Kota Makassar. Namun, Baznas Kota Makassar belum sepenuhnya mengimplementasikan PSAK 109 karena Baznas belum menyajikan laporan aset kelolaan yang memberikan informasi aset yang dikelola di Baznas.Keywords:  Zakat Accounting, Trust Concept, Zakat Management
Penerapan Metode Driil Method Dan Demonstrasi Untuk Meningkatkan Kreatifitas Berkarya Seni Rupa Siswa Kelas X SMAN 3 Pangkep Jannah, Raodahtul; Hajra; Nasir; Wardan. AH, Luthfia
Jurnal Guru Pencerah Semesta Vol 2 No 3 (2024): Jurnal Guru Pencerah Semesta (JGPS)
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56983/jgps.v2i3.714

Abstract

Penelitian ini bertujuan untuk meningkatkan kreatifitas siswa dengan menerapkan metode driil method dan demonstrasi. Jenis penelitian ini adalah Penelitian Tindakan Kelas dengan siklus yang terdiri dari lima kali pertemuan, setiap siklus terdiri dari: perencanaan, pelaksanaan, pengamatan dan refleksi. Penelitian ini dilakukan di SMA Negeri 3 Pangkep pada kelas X Tahun Pelajaran 2021/2022. Jumlah keseluruhan siswa sebanyak 108 siswa diantaranya 67 siswa perempuan dan 41 siswa laki-laki Teknik pengumpulan data dan alat pengumpulan data pada penelitian ini menggunakan teknik observasi, wawancara, dan tes. Hasil penelitian melalui Penelitian Tindakan Kelas ini menunjukkan bahwa setelah mengaplikasikan metode ekspresi bebas, terjadi perubahan positif dan signifikan yaitu siswa lebih tertarik untuk belajar meningkatkan kualitas pengkaryaan seni rupa dalam seni budaya.  
Aktualisasi Islamic Corporate Governance pada Audit Kepatuhan Syariah dalam Mencegah Fraudulent Financial Reporting (Studi pada Bank Syariah Indonesia KC Makassar) Ali, Nur Amalia; Abdullah, Muhammad Wahyuddin; Jannah, Raodahtul
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.92

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Islamic Corporate Governance dapat menunjang Audit Kepatuhan Syariah dalam mencegah fraudulent financial reporting pada Bank Syariah Indonesia (BSI) KC Makassar. Hasil penelitian menunjukkan bahwa penerapan tata kelola yang islami telah dicanangkan oleh BSI yang dapat dilihat pada nilai-nilai perusahaan yang diterapkan yaitu AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaptif, dan Kolaboratif). Audit Kepatuhan Syariah dilaksanakan untuk menjamin ketaatan bank syariah terhadap prinsip-prinsip syariah yang dianut. Ketidakpatuhan terhadap syariah akan berpengaruh terhadap laporan keuangan karena jika aturan yang dipakai berbeda akan menghasilkan nilai yang berbeda pada laporan keuangan. Dengan melakukan pemeriksaan dan pengawasan atas kepatuhan terhadap syariah akan mencegah terjadinya kecurangan.
Penerapan Standar Akuntansi Pemerintahan Dalam Bingkai Metafora Amanah Sebagai Upaya Meningkatkan Kualitas Laporan Keuangan nengsih, sriwahyuni; Sumarlin; Jannah, Raodahtul
Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i1.2262

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Standar Akuntansi Pemerintahan (SAP) No. 1 pada BPKAD Kabupaten Jeneponto dalam mewujudkan kualitas laporan keuangan yang baik dengan metafora amanah sebagai acuan untuk kepentingan masyarakan Kabupaten Jeneponto. Metode yang digunakan dalam penelitian ini yaitu penelitian kualitatif pendekatan fenomenologis. Penelitian ini menggunakan data subjek yang diperoleh melalui pengumpulan data melalui wawancara. Hasil penelitian ini menunjukkan bahwa Salah satu upaya meningkatkan kualitas laporan keuangan yang baik maka informasi yang diperoleh dari BPKAD Kabupaten Jeneponto tersebut telah disusun berdasarkan Standar Akuntansi Pemerintahan (SAP) No. 1 dan isinya memberikan informasi tentang pelaksanaan anggaran dan posisi keuangan Pemerintahan. Pemerintahan BPKAD Kabupaten Jeneponto dimana sejak dulu sudah menerapkan konsep amanah di dalam pembuatan laporan keuangan sesuai prinsip akuntabilitas dan transparansi yang diterapkan juga sudah memenuhi indikator kualitas laporan keuangan pemerintah, hal ini dapat dibuktikan dengan adanya laporan keungan yang dibuat sebagai bukti pertanggungjawaban pemerintahan. This research aims to find out how to implement Government Accounting Standards (SAP) No. 1 at BPKAD Jeneponto Regency in realizing good quality financial reports with the metaphor of trust as a reference for the interests of the people of Jeneponto Regency. The method used in this research is qualitative research with a phenomenological approach. This research uses subject data obtained through data collection through interviews. The results of this research indicate that one of the efforts to improve the quality of good financial reports is that the information obtained from BPKAD Jeneponto Regency has been prepared based on Government Accounting Standards (SAP) No. 1 and its contents provide information about budget implementation and the Government's financial position. The BPKAD government of Jeneponto Regency, which has long implemented the concept of trust in the preparation of financial reports in accordance with the principles of accountability and transparency applied, has also met the quality indicators of government financial reports, this can be proven by the existence of financial reports prepared as proof of government accountability.
Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Nur Azizah Latif; Muchlis, Mustakim; Jannah, Raodahtul
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

This research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a comparative causal approach. The data source in this research is secondary data obtained from the official IDX website and from each company's website in the form of financial reports. The population in this study are companies included in the consumer cyclicals sector listed on the IDX for the 2021-2022 period. The sampling method in this study used a purposive sampling method, with the total number of samples obtained being 210 samples. The analysis used to test the hypothesis is using logistic regression analysis with the help of SPSS version 26. The results of this research show that the audit opinion variable has a positive and significant effect on the timeliness of submitting financial reports. Meanwhile, the variables institutional ownership, company age and company size do not have a positive and significant effect on the timeliness of financial report.
Co-Authors Abdullah, Muhammad Wahyuddin Adam Nursya Ban, Muh. Aditya, Roby Agustina, Irnarezky ahmad habibi Ahmad, Angriani Ali, Nur Amalia Amalia, Nurhidayah Ainun Aminuyati Andi Wawo Anwar, Puspita Hardianti Astridani, Andi Dinda Agus Putri, Dinda Elfa Syariati, Namla Fadhilatunnisa, Della Fajrin, Farid Fikra, Raosdatul Hajra Hasbiullah, Hasbiullah Iffah, Nur Iwang, Baso Jamaluddin Majid Jayawarsa, A.A. Ketut karmila karmila Lince Bulutoding Lutfi, Mufti Marsanda, Marsanda marzuka, syafika Masrawati, Masrawati Muchlis, Mustakim Musdalifa Musdalifa Muslimah, Firanti Nadiah, Khaerun Nasir nengsih, sriwahyuni Nur Azizah Latif Nur Rahmah Sari Puspita, Silvia Rahmah Sari, Nur Rahman Ambo Masse Rahyuni, Gusty Reski Ananda Putri, Andi Reza Pahlevi, Ashraf Sahban, Azizah Saiful Muchlis, Saiful Saifullah, Fu’ad Sari, Nur Rahma Sirajuddin Sirajuddin Sumarlin Suwandi, Memen Syariati, Namla Elfa Wardan. AH, Luthfia Zainal, Ghaliah Jalwaa Insyrah