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Construction of Ethic Code of Public Accountant in Perspective of Value of Bugis Culture Muhammad Aras Prabowo; Hadri Mulya
International Journal of Applied Business and International Management Vol 3, No 2 (2018): December 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v3i2.156

Abstract

This study aims to construct the code of ethics for public accountants in perspective of bugis culture value. The focus of this study to formulate the code of ethics for public accountants on perspective of bugis culture value. The approach used was the interpretive-constructivism paradigm with the method of spradley-style etnography. The data collection follows the creswell and spradley-etnographic interview techniques. The result of this study succeeded formulate the code of ethics for public accountants on perspective of bugis culture: 1). Lempu sustained by ada tongeng, getteng, asitinajang, amaccang, and warani, 2). Pacce generated from sipakatau, sipakalebbi, sipakainge, sipatokkong, and sipakarennu, 3). Reso, and 4). Appesona ri dewata seuwwae as instrument in actualitation the code of ethics, because a code of ethics will no exist if there is no practice on it. The conclusion of this study that the values have been disclosed, crystallized by the researcher as a code of ethics for public accountants on bugis cultural perspective to improve compliance on code of ethics for public accountants.
Financial Management Strategies for Business Actors as an Effort to Improve Performance and Competitiveness Fauziyyah, Nurul; Ersyafdi, Ilham Ramadhan; Bestari, Ruli; Aryani, Habsyah Fitri; Ahmadi, Lusiana Putri; Prabowo, Muhammad Aras
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v7i1.11681

Abstract

Implementing this community service activity aims to answer the needs of MSMEs in the era of the global crisis known as COVID-19. This activity aims to provide practical knowledge and experience regarding financial management, implementing accounting, and other related matters, such as creating basic financial reports for MSMEs. The target participants of this activity are micro, small and medium enterprises, students, and the general public who want to increase their knowledge and insight regarding financial management strategies for business actors. The total number of participants who attended this agenda was 116 from various groups such as business people, professionals, students, and others. The method for implementing this activity is to use a PAR approach in the form of a national seminar through a virtual meeting which presents two resource persons from associations, practitioners and business actors so that they can provide various perspectives and knowledge that can provide future provisions for (potential) business actors. It is hoped that this activity can be a solution for business actors affected by COVID-19 or prospective business actors so that they become more alert and anticipatory in unpredictable economic conditions with high volatility.
Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
Strategic Management for The Success of Legislative Candidates in the 2024 Election Campaign Period Prabowo, Muhammad Aras; Munthazah, Shabrina; Zuhdi, Mohammad; Ulfah, Fitriah; Hidayadi, Taufik; Yasoa, Mohd Rushdan; Desiana, Fitria Auldry
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.178

Abstract

This study aims to analyse the management and winning strategies used by legislative candidates during the general election campaign. Elections include a democratic process, in which legislative candidates compete to get votes from the public. Success in winning an election is highly dependent on effective campaign management and strategy. Using a case study approach, this research compares two legislative candidates with different backgrounds in terms of political parties, electoral districts, and personal characteristics. The results showed differences in the management and winning strategies used by the two candidates. Factors such as financial resources, a solid campaign team, the establishment of a support network, and the utilisation of social and conventional media were key elements that influenced the effectiveness of the campaign. This research provides insights into best practices in the management and winning strategies of legislative candidates, and highlights the importance of adapting to changes in the political environment and new trends in campaigning.
Analysis of the Impact of PT Waskita Karya Corruption on State Financial Accountability: Government Accounting Perspective Prabowo, Muhammad Aras; Hanipa, Siti Danila; Ulfah, Fitriah; Hidayadi, Taufik; Zuhdi, Mohammad; Sabri, Nur Ain Ayunni
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.179

Abstract

Corruption is one of the main problems facing developing countries, including Indonesia. Corruption cases involving State-Owned Enterprises (BUMN) such as PT Waskita Karya have a significant impact on state financial accountability. This research aims to analyze the impact of corruption at PT Waskita Karya on state financial accountability from a government accounting perspective. This research applies a descriptive approach through the literature study method. The research results show that corruption at PT Waskita Karya has a negative impact on state finances, reduces public trust, disrupts development projects, and damages the company's reputation. Government accounting has an important role in increasing transparency and accountability to prevent and overcome the impacts of corruption.
Supervision of Ethical Compliance and Government Integrity in Improving Accountability and Transparency of Educational Governance Prabowo, Muhammad Aras; Fadjerini, Lina Noviana; Hidayadi, Taufik; Zuhdi, Mohammad; Ulfah, Fitriah; Razik, Muhammad Ashlyzan; Hanifah, Mariska Nur
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.180

Abstract

This research aims to analyze supervisory strategies regarding the importance of government ethics in maintaining integrity, accountability and transparency in education administration. The research method used is literature study by collecting from various literature such as books, previous journals, and credible data sources. The research results show that good government ethics increase public trust in the government and help create a clean, effective and efficient government. Governance ethics is an important foundation for good governance and needs to be further strengthened with important contributions to understanding the role of supervision in improving the effectiveness of educational governance.
Sanlat dalam Membangun Karakter Religius Anak Prabowo, Muhammad Aras; Zuhri, Saifuddin; Umar, Nasaruddin; Raya, Ahmad Thib; Saenong, Farid F.; Hannase, Mulawarman; Ahmadi, Lusiana Putri; Hasan, Hamka; Naif, Naif; Nurhayati, Cucu; Iskandar, Syahrullah; Muid N, Abd.; Nurhidaya, Nurhidaya; Andini, Ayu
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Mei 2025
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v5i2.603

Abstract

Latar Belakang: Pesantren Kilat (Sanlat) merupakan salah satu strategi pendidikan keagamaan yang dilakukan dalam waktu singkat namun intensif, terutama pada momentum Ramadan. Program ini kerap dijadikan sarana efektif untuk membentuk karakter religius pada anak-anak sejak usia dini. Tujuan:  artikel ini  untuk menguraikan bagaimana kegiatan Sanlat mampu menjadi medium strategis dalam membentuk karakter religius anak-anak melalui pendekatan kisah-kisah dalam Al-Qur’an dan keteladanan para nabi. Penelitian ini berbasis pada kegiatan pengabdian masyarakat yang dilaksanakan oleh tim PKUMI, dengan Metode: Pendekatan deskriptif-kualitatif dan analisis data lapangan. Hasil: Pengabdian menunjukkan bahwa kegiatan Sanlat yang terstruktur, disertai narasi-narasi profetik dan metode interaktif, secara signifikan meningkatkan pemahaman nilai religiusitas seperti kejujuran, kedisiplinan, empati, dan ketauhidan pada anak-anak. Kesimpulan: Studi ini merekomendasikan penguatan kurikulum Sanlat berbasis karakter untuk program serupa di masa mendatang.
PENINGKATAN KUALITAS PENDIDIKAN MELALUI PROGRAM BIMBINGAN BELAJAR BAGI SISWA SEKOLAH DASAR DI DESA CIMULANG Mu’minin, Saeful; Prabowo, Muhammad Aras; Pitri, Anisa; Yuliana, Yuliana; Alisa, Putri; Fadillah, Jihan; Ansoriyah, Yusri; Sabila, Sabila; Ulfa, Fitriah
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 30 No. 1 (2024): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v30i1.54542

Abstract

Program Bimbingan Belajar (BIMBEL) yang diadakan di Desa Cimulang bertujuan untuk mengatasi berbagai tantangan pendidikan di wilayah pedesaan. Dengan mengikuti serangkaian langkah mulai dari observasi hingga rencana tindak lanjut, program ini dirancang untuk meningkatkan pemahaman dan prestasi belajar siswa di mata pelajaran Matematika, Bahasa Inggris, Fiqih, dan Baca Tulis Al-Qur'an. Setiap sesi BIMBEL melibatkan siswa kelas 2 hingga kelas 6 di SD Pasirgaok 06 dan mencakup berbagai aktivitas yang melibatkan pemateri (anggota KKN) dalam penyampaian materi, dukungan intensif dari pembimbing, serta aktivitas hiburan untuk menjaga semangat siswa. Evaluasi secara berkala dilakukan untuk memantau kemajuan siswa dan menilai kinerja program BIMBEL, dengan harapan bahwa program ini dapat memberikan manfaat yang nyata dan berkelanjutan dalam meningkatkan pendidikan di Desa Cimulang.
SOSIALISASI PENGGUNAAN GADGET TERHADAP SISWA SDN 06 PASIR GAOK Hidayat, Safrudin; Prabowo, Muhammad Aras; Yuliana, Yuliana; Nursaleh, Rama; Mu’minin, Saeful; Rahmah, Nurbaeti; Hidayat, Muhammad Fajri; Zulva, Indana; Sabila, Sabila; Hidayadi, Taufik; Aryani, Habsyah Fitri
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 30 No. 1 (2024): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v30i1.54547

Abstract

Gadget merupakan suatu perangkat elektronik yang memiliki banyak fungsi dan manfaat, namun Penggunaan gadget yang berlebihan dapat memberikan dampak dan pengaruh buruk bagi anak-anak baik secara fisik maupun mental. Dampak dan pengaruh yang ditimbulkan dapat berupa dampak positif maupun negatif terhadap perkembangan anak. Oleh karena itu pembatasan penggunaan gadget dalam aktifitas yang positif seperti lebih mendekatkan diri kepada Tuhan dan bermain permainan tradisional diluar rumah. Kehadiran Program pengambian masyarakat ini maka kesimpulan yang dapat diambil dari kegiatan ini diantaranya sebagai berikut diantaranya Kegiatan pengabdian kepada masyarakat mengenai œDampak penggunaan gadget pada anak-anak, mendapatkan respon yang antusias dan baik dari para anak-anak sekolah SDN 06 Pasir Gaok yang ada di tempat kami melaksanakan kegiatan kami. Kemudian kegiatan pengabdian kepada masyarakat mengenai œDampak penggunaan Gadget pada anak-anak ini yang kami lakukan di Gedung SDN 06 Pasir Gaok, telah terlaksana dengan baik dan dengan adanya kegiatan ini kami sebagai mahasiswa mendapatkan banyak pengalaman baru.
THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Zakiyatun, Amita; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan; Ulfa, Fitria; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Fauziyyah, Nurul
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1960

Abstract

AbstractThe purpose of this study was to analyze and examine the effect of financial ratios and share ownership on profitability of banking industry in Indonesia. The financial ratios variables in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses Operating Income (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). While the share ownership is proxied by managerial ownership, institutional ownership, and public ownership. The dependent variable is profitability measured by Return on Asset (ROA). The type of research used is quantitative which is causal associative, then uses panel data regression analysis techniques. The population used in this study is conventional banking registered with the Financial Services Authority, and there are 36 banks that meet the sampling criteria from 2018-2022. The results showed that LDR, NIM and institutional ownership had a positive effect on profitability. The next result showed that BOPO, CAR, and NPL had a negative effect on profitability. While, managerial ownership and public ownership have no influence on banking profitability. The findings indicates that financial ratios are still powerful to influence the profitability of banking. Institutional ownership has some expert that could advice to the bank how to increase the profitability. Keywords: Banking Financial Ratios, Profitability, Share Ownership AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh rasio keuangan dan kepemilikan saham terhadap profitabilitas industri perbankan di Indonesia. Variabel rasio keuangan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). Sedangkan kepemilikan saham diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik. Variabel dependennya adalah profitabilitas yang diukur dengan Return on Asset (ROA). Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal, kemudian menggunakan teknik analisis regresi data panel. Populasi yang digunakan dalam penelitian ini adalah perbankan konvensional yang terdaftar di Otoritas Jasa Keuangan, dan terdapat 36 bank yang memenuhi kriteria pengambilan sampel dari tahun 2018-2022. Hasil penelitian menunjukkan bahwa LDR, NIM dan kepemilikan institusional berpengaruh positif terhadap profitabilitas. Hasil selanjutnya menunjukkan bahwa BOPO, CAR, dan NPL berpengaruh negatif terhadap profitabilitas. Sementara itu, kepemilikan manajerial dan kepemilikan publik tidak memiliki pengaruh terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa rasio keuangan masih kuat untuk mempengaruhi profitabilitas perbankan. Kepemilikan institusional memiliki beberapa ahli yang dapat memberikan saran kepada bank untuk meningkatkan profitabilitas. Kata kunci: Rasio Keuangan Perbankan, Profitabilitas, Kepemilikan Saham
Co-Authors Abdul Qodir Adrinoviarini Adrinoviarini Adzra Nazhifah Afifah, Sintia Nur Ahmadi, Lusiana Putri Ahsanul Minan Alamsyah, Arif Alisa, Putri Allaudza’i, Hanif Aloys Budi Purnomo Ansoriyah, Yusri Aryani, Habsyah Fitri Asep Alfarizi Yulianto Asiroch Yulia Agustina Asiroch Yulia Agustina Ayu Andini Baeby Aulia Frisca Yanti Bayu Rahman Brilliany Asa Dinasti Utomo Putri Cucu Nurhayati, Cucu Defita Rahma Desiana, Fitria Auldry Dewi Nisaul Mukaromah Dhea Zafira Agustina Dika Dermawan Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Fadillah, Jihan Fadjerini, Lina Noviana Farid F. Saenong Fathur Rohman Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Fira Mubayyinah Fitri Aryani, Habsyah Fitria Auldri Fitria Auldri Desiana Fitria Auldri Desiana Fitriah Ulfah Gilang Permana Habsyah Fitri Aryani Habsyah Fitri Aryani Habsyah Fitri Aryani Hadri Mulya Hamka Hasan, Hamka Handy Fernandy Hanifah, Mariska Nur Hanipa, Siti Danila Hannase, Mulawarman Hidayani Hidayani Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hudri Ahmad Hudori Hululudin, Hululudin Ikhwana, Fariha Irfan Maulana, Irfan Jefriyanto Jefriyanto Kafka Nafisah Maulidiyah Kartini Laras Makmur Khomsatun, Siti Khusnul Khotimah khusnul khotimah Krisna Rendi Awalludin Kurnia Syafa Salsabila Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lutfa, Asna M Ridho Malik Ibrahim Mariska Nur Hanifa Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mohammad Tamam Qomaruddin Mohd Rushdan Yasoa Mohd Rushdan Yasoa’ Mu’minin, Saeful Muchtar Ahmad Yasin Muhamad Hasan Syadzily Muhammad Abduh Muhammad Asdar Prabowo Muhammad Ashlyzan Razik Muhammad Robin Muid N, Abd. Munir, Ahmad Misbakhul Munthazah, Shabrina Mu’minin, Saeful Naif, Naif Nasaruddin Umar, Nasaruddin Noviyanti Noviyanti, Noviyanti Nur Ain Ayunni Sabri Nur Arfiyah Febriani Nurhidaya Nurhidaya Nurhidayat, Samsul Nurmala Savitri Nursaleh, Rama Pitri, Anisa Qomaruddin, Mohammad Tamam Rahmah, Nurbaeti Rahmat Rahmat Raya, Ahmad Thib Razik, Muhammad Ashlyzan Rismawati Rismawati Rismawati Sudirman Ruli Bestari Sabila, Sabila Sabri, Nur Ain Ayunni Saenong, Farid F. Silvi Aulia Sindi Prihatini Sintia Nur Afifah Sintia Nur Afifah Sintia Nur Afifah Siti Danila Hanipa Siti Khomsatun Siti khomsatun Siti Nur Hanifa Siti Nur Hanifa Siti Nurul` Hikmah Sugama, Alviansyah Syahrullah Iskandar, Syahrullah Tasya Rahma Dita Taufik Hidayadi Ulfa, Fitria Ulfa, Fitriah Ulfah, Fitriah Umam, Fuadul UMMAH, ROCHMATUL Ummu Kalsum Vita Aulia Vita Febria Mutia Zein Vita Febria Mutia Zein Windu Mulyasari Yasik, Fatkhu Yasoa, Mohd Rushdan Yuliana Yuliana Zakiyatun, Amita Zuhdi, Mohammad Zulva, Indana