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Pendidikan Prinsip Keadilan dalam Akuntansi Syariah Amar, Siti Salama; Pramita Putri, Devi Lestari; Rahmawati, Ria
FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Vol. 11 No. 2 (2022): FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Institut Agama Islam Al-Khairat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/jf.v16i02.6333

Abstract

The purpose of this study is the application of the principle of justice in sharia accounting which examines the allocation of profits to stakeholders with the object of Islamic banking research. The research method used in this research is a qualitative descriptive type with the type of data in the form of allocation of company profits referring to financial reports and other data that supports research through interviews with the application of justice principles in sharia accounting. These data are collected and analyzed by comparing the application of the provisions regarding the allocation of profits in Islamic banking with the teachings of Islamic accounting in Islam. The research was conducted at one of the Sharia People's Credit Banks located on Madura Island. The results of the study can be concluded that the financial statements at the Islamic People's Credit Bank (BPRS) have shown a proportional allocation of profits to stakeholders, namely profits have been allocated to owners of funds consisting of customers and shareholders as well as to employees by applying Islamic values ​​in sharia accounting. Implementation refers to education on the principles of justice applied by the BPRS, this can be seen from the allocation of profits to stakeholders who have achieved the value of justice in accordance with Islamic teachings in sharia accounting.
Unlocking Auditor Potential: How Authentic Leadership Drives Work Engagement Through Meaning and Safety Amar, Siti Salama; Kusuma, Adriani; Fajar, Achmarul
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 6, No 1 (2025): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v6i1.2197

Abstract

This research is in the realm of management accounting with a focus on external auditor behavior as part of an organization's management control system. The purpose of this study is to analyze the effect of authentic leadership on auditor work engagement through the mediating role of work meaning and psychological safety. This study was conducted on 130 external auditors working in various public accounting firms in East Java. A quantitative approach was used in this study with the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique. The results of the study indicate that authentic leadership has a significant effect on work meaning and psychological safety. These two mediating variables are then proven to have a positive effect on auditor work engagement. These findings provide theoretical contributions in expanding the management accounting literature, especially in the context of the influence of leadership behavior on psychological outcomes and non-financial performance of auditors. Practically, these results serve as an important reference for audit firm management in building a more authentic and supportive work culture in order to improve the performance and engagement of audit professionals. The conclusion of this study emphasizes the importance of authentic leadership as a managerial strategy to strengthen the quality of human resources in the audit sector.
Sosialisasi Kesehatan Ternak dan Pemberian Suntik Vitamin Pada Sapi di Desa Bandungan Kecamatan Pakong Kabupaten Pamekasan Zabadi, Fairus; Wardani, Win Yuli; Fajar, Achmarul; Joni, Idon; Amar, Siti Salama
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 5 (2025): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i5.2567

Abstract

Tujuan dari kegiatan pengabdian ini adalah untuk memberikan edukasi sosialisasi kepada masyarakat Desa Bandungan  tentang pentingnya kesehatan ternak melalui suntik vitamin pada sapi di Desa Bandungan, Kecamatan Pakong, Kabupaten Pamekasan. Hal ini dilakukan mengingat sangat kurangnya kesadaran masyarakat akan kesehatan ternak dimusim kemarau dan musim hujan, sehingga perlu dilakukan Pengabdian Pada Masyratakat tentang “Sosialisasi Kesehatan Ternak dan Pemberian Suntik Vitamin Pada Sapi Di Desa Bandungan Kecamatan Pakong Kabupaten Pamekasan” telah dilaksanakan pada tanggal 30 Juli 2024. Pemahaman mengenai kesehatan ternak sangat  penting mengingat peran pasar  sebagai kebutuhan utama ternak sapi. Masyarakat Desa Bandungan merupakan masyarakat yang bernotabene petani peternakan, maka perlu adanya pelatihan-pelatihan mengenai kesehatan ternak untuk menjaga agar ternak tetap sehat. Target khusus melalui pendampingan dan pelatihan diharapkan Desa Bandungan dapat mengetahui pentingnya kesehatan terutama dalam meningkatkan nafsu makan. Hal ini dilakukan agar ternak bertumbuh dan berkembang dengan sehat. Metode yang digunakan dalam pencapaian hasil tersebut adalah pelatihan secara langsung dalam proses pemberian vitamin. Hasil pengabdian yang dilakukan berjalan  dengan  lancar dan diterima  dengan baik oleh masyarakat Desa Bandungan.
ANALYSIS OF THE FIXED-ASSET ACCOUNTING IMPLEMENTATION IN THE REGIONAL FINANCIAL AND REVENUE MANAGEMENT AGENCY OF PAMEKASAN Qomariyah, Nur Lailatul; Amar, Siti Salama
Jurnal Ekonomi Pembangunan Vol 12 No 3 (2023): Volume 12 Nomor 3 - Tahun 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v12i3.2039

Abstract

This research examines the Government Accounting Standards Statement (PSAP) No.07 which is applied to the Regional Financial and Revenue Management Agency of Pamekasan Regency regarding Fixed Assets. The aim is to find out how Fixed Asset accounting in accordance with PSAP No.07 based on Government Regulation No.71 of 2010 is applied and compared in BPKPD Pamekasan Regency. The research was conducted in a qualitative descriptive manner. Interviews, observations and documentation were used to collect data. The results of the research show that BPKPD Pamekasan Regency has complied with and fulfilled the requirements for managing Fixed Assets, in terms of classification, recognition, measurement, depreciation, retirement and disposal, and disclosure. BPKPD Pamekasan Regency has also fulfilled the provisions of PSAP No.07 stipulated by PP No.71 of 2010.
Pemanfaatan Bank Sampah Beton dengan Kegiatan Pembersihan Pantai Guna Meningkatkan Perekonomian di Desa Branta Pesisir Zabadi, Fairus; Hanayanti, Citra Siwi; Amar, Siti Salama; Fitriana, Leily Nur Indah; Kristanti, RA Agnes Dwi
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3492

Abstract

Bank Sampah menjadi salah satu alternatif dalam strategi pengelolaan sampah. Bank Sampah merupakan salah satu program yang dapat mengubah pola pandangan masyarakat terhadap pengelolaan sampah. Program pengabdian kepada masyarakat ini berlokasi di Desa Branta Pesisir. Pembuatan Bank Sampah Beton yang dikombinasikan dengan kegiatan pembersihan pantai merupakan pendekatan komprehensif yang secara efektif dapat meningkatkan perekonomian masyarakat melalui beberapa mekanisme. Mekanisme Peningkatan Ekonomi berupa pendapatan langsung dari penjualan sampah, penciptaan lapangan kerja lokal, pengembangan produk daur ulang, Peningkatan sektor pariwisata, pengurangan biaya pengelolaan sampah dan pemberdayaan masyarakat. Kegiatan pembersihan pantai secara rutin dapat memasok bahan baku (sampah anorganik) ke Bank Sampah Beton. Sinergi ini memastikan pantai tetap bersih, mengurangi pencemaran laut, dan pada saat yang sama, memaksimalkan potensi ekonomi dari sampah yang dikumpulkan. Secara keseluruhan, inisiatif ini mengubah paradigma sampah dari masalah lingkungan menjadi sumber daya ekonomi yang dikelola secara berkelanjutan oleh masyarakat sendiri. 
Exploring The Role Of Blue Accounting In Enhancing Financial And Environmental Performance: Evidence From Madura Island's Maritime Sector Amar, Siti Salama
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 6, No 2 (2025): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Universitas Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v6i2.2415

Abstract

This study examines the impact of green accounting, blue accounting, corporate social responsibility (CSR), and stakeholder influence capacity on the financial performance of businesses in Madura Island, East Java. Using purposive sampling, data were collected from 90 businesses within the maritime sector through structured questionnaires. The analysis was conducted using WarpPLS, a tool for Partial Least Squares Structural Equation Modeling (PLS-SEM), to explore the relationships between these variables. The results show that while green accounting has a negative but statistically insignificant effect on financial performance, both blue accounting and CSR exhibit positive but insignificant effects. In contrast, stakeholder influence capacity has a significant positive impact on financial performance. These findings highlight the importance of stakeholder engagement in driving financial success, suggesting that while environmental and social accounting practices play a role, the influence of stakeholders is a more significant factor in improving financial outcomes for businesses in Madura’s maritime sector.