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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 Indonesian Journal of Business Analytics (IJBA) Asian Journal of Community Services (AJCS) Journal of Economic Education and Entrepreneurship Studies 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) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
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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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.
Financial Management Based on Justice in Achieving Accountability at Nene' Mallomo Hospital, Sidrap Regency Rahyuni, Gusty; Majid, Jamaluddin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

The purpose of this study was to determine the financial management and accountability at Nene' Mallomo Hospital, Sidrap Regency based on the concept of justice. Financial management is defined as a series of activities that include planning, budgeting, implementation, administration, reporting, accountability, and supervision of financial management. This study was conducted at Nene' Mallomo Hospital located in Pangkajene, Sidrap Regency, South Sulawesi. The sample in this study were the head of the hospital UPT, head of the financial sub-section, nurses, hospital staff, patients, and the related community. Data collection methods were through observation, interviews, documentation, literature studies and internet searching. The results of this study indicate that Nene' Mallomo Hospital, Sidrap Regency has fulfilled the principles of accountability and good governance in its financial management, in accordance with the objectives and applicable laws and regulations. Accountability and transparency in financial management or financial reports are important because they are a form of information conveyed to the government or the community regarding the funds managed whether they are in accordance with the allocation and place. Nene' Mallomo Hospital instills the values of justice in its service to the community and its financial management. Providing several payment programs for patients and providing good performance to all groups of patients. The implications of this study are to inform what insurance programs are accepted at Nene' Mallomo Hospital and also to provide tools or tests to evaluate public satisfaction. Tujuan dari penelitian ini adalah untuk mengetahui pengelolaan keuangan dan akuntabilitas di Rumah Sakit Nene' Mallomo, Kabupaten Sidrap berdasarkan konsep keadilan. Pengelolaan keuangan didefinisikan sebagai serangkaian aktivitas yang meliputi perencanaan, penganggaran, pelaksanaan, administrasi, pelaporan, akuntabilitas, dan pengawasan terhadap pengelolaan keuangan. Penelitian ini dilakukan di Rumah Sakit Nene' Mallomo yang terletak di Pangkajene, Kabupaten Sidrap, Sulawesi Selatan. Sampel dalam penelitian ini adalah kepala UPT rumah sakit, kepala sub-bagian keuangan, perawat, staf rumah sakit, pasien, dan masyarakat terkait. Metode pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, studi pustaka, dan pencarian internet. Hasil penelitian ini menunjukkan bahwa Rumah Sakit Nene' Mallomo, Kabupaten Sidrap telah memenuhi prinsip akuntabilitas dan tata kelola yang baik dalam pengelolaan keuangannya, sesuai dengan tujuan dan peraturan perundang-undangan yang berlaku. Akuntabilitas dan transparansi dalam pengelolaan keuangan atau laporan keuangan sangat penting karena merupakan bentuk informasi yang disampaikan kepada pemerintah atau masyarakat terkait dana yang dikelola, apakah sesuai dengan alokasi dan tempatnya. Rumah Sakit Nene' Mallomo menanamkan nilai-nilai keadilan dalam pelayanannya kepada masyarakat dan dalam pengelolaan keuangannya. Menyediakan beberapa program pembayaran bagi pasien dan memberikan kinerja yang baik kepada semua kelompok pasien. Implikasi dari penelitian ini adalah untuk memberi informasi mengenai program asuransi yang diterima di Rumah Sakit Nene' Mallomo dan juga memberikan alat atau uji untuk mengevaluasi kepuasan masyarakat.
Determinants of Accountability in Village Financial Management with Internal Control System as a Moderating Variable (A Study of Villages in Towuti Subdistrict, East Luwu Regency) Agustina, Irnarezky; Sumarlin, Sumarlin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This study aims to examine the effect of village apparatus competence, financial report presentation, and financial report accessibility on the accountability of village financial management with the internal control system as a moderating variable in villages in Towuti Subdistrict, East Luwu Regency. This research is quantitative in nature. The sampling technique used is purposive sampling, with data collection through questionnaires. The questionnaires were distributed to 18 villages, with a total sample size of 149 respondents. The data analysis was performed using multiple regression analysis and Moderated Regression Analysis (MRA) with SPSS version 26. The results of the study indicate that village apparatus competence and the presentation of financial reports have a positive and significant impact on the accountability of village financial management, while financial report accessibility does not have an impact on the accountability of village financial management. The moderating regression analysis shows that the internal control system is able to moderate the relationship between financial report presentation and the accountability of village financial management, while the internal control system does not moderate the relationship between village apparatus competence and financial report accessibility on the accountability of village financial management. Based on the findings, the implications of this study suggest the need for efforts to improve the transparency and accountability of village financial management by the village apparatus.Penelitian ini bertujuan untuk menguji pengaruh kompetensi aparat desa, penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa dengan sistem pengendalian internal sebagai variabel moderasi pada desa se-Kecamatan Towuti Kabupaten Luwu Timur. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan teknik pengumpulan data menggunakan angket / kuesioner. Kuesioner disebar ke 18 desa. Total sampel pada penelitian ini sebanyak 149. Data analisis dengan menggunakan teknik analisis regresi berganda dan analisis regresi moderasi atau Moderate Regression Analisis (MRA) dengan menggunakan aplikasi SPSS versi 26. Hasil dari penelitian ini menunjukkan bahwa kompetensi aparat desa dan penyajian laporan keuangan memilik pengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan desa sedangkan aksesibilitas laporan keuangan tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan desa. Analisis regresi moderasi menunjukkan bahwa sistem pengendalian internal mampu memoderasi hubungan antara penyajian laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa sedangkan sistem pengendalian internal tidak mampu memoderasi hubungan antara kompetensi aparat desa dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa. Berdasarkan hasil penelitian maka implikasi dari penelitian ini diperlukan upaya peningkatan transparansi dan akuntabilitas pengelolaan keuangan desa yang dilakukan oleh aparat desa.
Assistance In Financial Management of Karampuang Island Tourism Towards International Tourism Bulutoding, Lince; Rahmah Sari, Nur; Ambo Masse, Rahman; Hasbiullah, Hasbiullah; Suhartono, Suhartono; Jannah, Raodahtul; Sumarlin, Sumarlin; Elfa Syariati, Namla; Marsanda, Marsanda; Reski Ananda Putri, Andi; Reza Pahlevi, Ashraf; Adam Nursya Ban, Muh.; Musdalifa, Musdalifa
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024 (Indonesia - Thailand - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.817

Abstract

This study aims to analyze and assist in the financial management of tourism on Karampuang Island with the hope of increasing the island's tourist appeal for foreign visitors. The methods used in this study are literature study and Focus Group Discussion (FGD). Through literature study, data and information regarding best practices of financial management in the tourism sector were taken from various literature, journals and related documents. Furthermore, FGD was conducted by involving local stakeholders, including tourism attraction managers, local communities, and government officials. This activity aims to explore ideas, challenges, and solutions related to sustainable tourism financial management. The results of the FGD show that many tourism actors on Karampuang Island still experience difficulties in managing finances effectively. Therefore, training and assistance in budget management, financial recording, and marketing planning are needed. It is hoped that with this assistance, tourism actors can improve their managerial capacity and develop effective strategies to attract foreign tourists. These findings form the basis for formulating policy recommendations that support the development of sustainable tourism on Karampuang Island.
Strategic Design for the Development of UMKM Management in Improving the Economy of Communities on the Mekong River-Vietnam Bulutoding, Lince; Iwang, Baso; Sahban, Azizah; Sari, Nur Rahma; Jannah, Raodahtul; Fadhilatunnisa, Della; Fajrin, Farid; Suhartono, Suhartono; Syariati, Namla Elfa; Muslimah, Firanti; Ahmad, Angriani
Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i12.12968

Abstract

This study aims to analyse the design of development strategies for the management of Micro, Small and Medium Enterprises (MSMEs) in the Mekong River region of Vietnam and their impact on the local economy. A qualitative approach was used through FGDs and site surveys to understand the location patterns of MSMEs and the factors that influence their success in improving community welfare. The results show that strategic geographic location, taking into account accessibility, resource availability, and government policy support, plays an important role in determining policies to improve MSMEs' operational efficiency and expand markets. However, challenges such as limited access to capital, lack of access to banking and lack of managerial skills hinder the development of MSMEs in the region.
Independensi Auditor Berbasis Taro Ada Taro Gau' Dalam Meningkatkan Kualitas Audit Astridani, Andi; Abdullah, Muhammad Wahyuddin; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.53570

Abstract

This paper aims to determine the independence of auditors at KAP Ardaniah Abbas, and relate it to the Bugis principle of Taro Ada Taro Gau’ then to determine the improvement of audit quality with auditor independence based on Taro Ada Taro Gau’ at KAP Ardaniah Abbas. The results of the study concluded that auditor independence at KAP Ardaniah Abbas plays an important role in determining the quality and reliability of audit results. In essence, this independence reflects the auditor's capacity to carry out their duties without any influence or pressure that can affect their objectivity. The combination of honest, consistent, and careful attitudes or in the Bugis principle of Taro Ada Taro Gau’ creates an atmosphere in which auditor independence can be maintained. The Bugis principle of Taro Ada Taro Gau’ which is based on an attitude of independence forms a strong foundation for reliable and quality audit practices..
Learning Management System (LMS) Moodle: Unraveling Its Impact on Accounting Students’ Academic Performance Jannah, Raodahtul; Sari, Nur Rahmah; Anwar, Puspita Hardianti
DIDAKTIKA Vol 17 No 1 (2023)
Publisher : Fakultas Tarbiyah Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/didaktika.v17i1.4567

Abstract

The outbreak of covid-19 has caused significant changes in education sector, including the demand to conduct lectures with the assistance of technology. One of the worthly used technologies is the Learning Management System (LMS). This study aims to analyze student perception about factors affecting the use of LMS Moodle and how its use then affects their academic performance. This is a quantitative study adopting personal computer usage model and technology to performance chain model. This study involved 156 accounting students of an Islamic Sate University in Makassar, Indonesia. Data were obtained by questionnaire and analyzed with Structural Equation Modeling (SEM) processed by AMOS. The result shows that of the four variable factors proposed, the task-technology fit factor did not show a positive effect on the use of LMS, while three other variables namely Facilitating Conditions, Social Factors, and Long-Term Consequences show a positive effect on the usage of LMS. Then, Task-Technology Fit and The Use of LMS have a positive effect on Accountant Student’s Academic Performance.Keywords: Accounting students, Academic performance, LMS, Technology
Profit and Loss Sharing Berdasarkan Konsep Al-Falah Dalam Meningkatkan Kesejahteraan Pada Bisnis Syirkah: (Studi Pada Saunk Coffe and Resto) marzuka, syafika; Muchlis, Mustakim; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.57481

Abstract

The development of debt-free businesses is attracting more and more attention. One model is the shirkah business. In shirkah, the investor and business manager work together with a profit-sharing system agreed upon from the start. However, in practice, many business actors have not fully implemented Islamic principles. This study aims to examine the profit sharing calculation system, the application of dividend tax, and the implementation of the Al-Falah concept in improving welfare through the syirkah model at Saunk Coffee and Resto. The research method used is descriptive qualitative, with primary and secondary data. The results showed that the profit-sharing system applied by Saunk Coffee and Resto was not fully in accordance with the initial contract. However, as long as both parties agree with each other, the contract is still considered sharia-compliant. The tax on dividends has not been applied because it is influenced by behavior and a business environment that is not yet supportive.
IMPLEMENTATION OF GREEN UNIVERSITY BASED ON RAHMATAN LIL ALAMIN IN REALIZING ENVIRONMENTAL MANAGEMENT ACCOUNTING Puspita, Silvia; Muchlis, Saiful; Jannah, Raodahtul
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14962

Abstract

This study aims to examine the implementation of a Green University based on the values of Rahmatan Lil Alamin in realizing Environmental Management Accounting at the State Islamic University (UIN) Alauddin Makassar. The research employs a qualitative phenomenological approach and is conducted at UIN Alauddin Makassar, located in Gowa Regency, South Sulawesi. Primary data were collected through in-depth interviews with key informants, including the head of the planning bureau, commitment-making officials, lecturers, and students, as well as through direct observation. Secondary data were obtained from documentation, literature studies, and internet searches. The findings show that UIN Alauddin Makassar has implemented the Green University concept through environmental education, energy and water conservation, and the development of environmentally conscious infrastructure (green architecture). The values of Rahmatan Lil Alamin serve as an ethical and spiritual foundation in fulfilling environmental responsibilities through the relationship with God (hablum minallah), with fellow humans (hablum minannas), and with nature (hablum minal alam). The implementation of environmental management accounting is reflected in the allocation of budgets for environmental maintenance, evaluation of environmental performance, and strategies for reducing ecological impact. The integration of Islamic values with sustainability principles creates a campus management system that is both ecologically responsible and spiritually grounded.
Implementasi Zakat Profesi Dalam Perspektif Hukum Islam Jannah, Raodahtul
Study of Scientific and Behavioral Management Vol 4 No 3 (2023): Financial Technology Management
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v4i3.19466

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana implementasi zakat profesi dalam perspektif hukum islam. Penelitian ini merupakan penelitian kepustakaan (library research) yang pengkajiannya dilakukan secara eksploratif dengan cara mengumpulkan bahan pustaka yang relevan dengan topik penelitian ini. Hasil dari penelitian ini memberikan gambaran bahwa Zakat Profesi itu wajib hukumnya sama seperti hukum jenis-jenis zakat lainnya seperti zakat pertanian, emas, dan perak, serta perdagangan. Adapun terkait mengenai pelaksanaan zakat profesi itu dikiyaskan dengan zakat emas dan perak. Dalam artian bahwa pendapatan dari profesi disetarakan dengan nilai uang untuk harga 85 gram emas, dengan ketentuan hasil usaha profesi tersebut telah dikurangi dengan semua pengeluaran yang lazimnya sebagai kebutuhan nafkah hidup.   Kata Kunci: Zakat Profesi, Nisab, Hukum Islam
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 Dirmawati, Dirmawati Elfa Syariati, Namla Fadhilatunnisa, Della Fajrin, Farid Fikra, Raosdatul Hajra Hasbiullah, Hasbiullah Iffah, Nur Irwan Irwan Iwang, Baso Jamaluddin Majid Jayawarsa, A.A. Ketut Karmila 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 Sabir, Sadli 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