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All Journal Islamic Accounting and Finance Review Chemistry Education Review Asian Journal of Community Services (AJCS) At Tawazun Jurnal ekonomi Islam Journal of Accounting, Economics, and Business Education Study of Scientific and Behavioral Management (SSBM)
Fajrin, Farid
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Religion Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Media E-Learning Berbasis LMS Moodle dan Motivasi Belajar terhadap Hasil Belajar Mahasiswa di Masa Pandemi Covid-19 Fakhri, M. Miftach; Fadhilatunisa, Della; Rosidah, Rosidah; Fajar B, Muhammad; Satnur, Muh. Alham; Fajrin, Farid
Chemistry Education Review (CER) Volume 5 Nomor 2 Maret 2022
Publisher : Program Pasca Sarjana UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.741 KB) | DOI: 10.26858/cer.v5i2.32724

Abstract

Online learning in E-learning Media in Covid-19 conditions involving lecturers as educators and students as educators has an important role in improving student learning outcomes.  The purpose of this study was to find out the influence of E-learning based on LMS Moodle and Motivation to Learn partially and simultaneously on student learning outcomes. This type of research is a mix method that integrates quantitative and qualitative research with sequential explanatory forms. The data collection techniques used are questionnaires or questionnaires and interviews. The instruments used are questionnaire sheets and interviews that are used to collect the data needed. The sample from this study was 75 accounting students. The data analysis used is inferential analysis with Classical Assumption Test (Normality Test and Linearity Test) and Multiple Regression Analysis with partial t test and simultaneous F test. The results showed that there was an influence of LMS Moodle-based E-learning Media, Partial and simultaneous Learning Motivation on student learning outcomes which was indicated by a significant value smaller than 0.05 and the large influence of both variables on dependent variables of 60.6%.
SEBUAH STUDI FENOMENOLOGI: AKUNTANSI RUMAH TANGGA DALAM PENGELOLAAN KEUANGAN KELUARGA SAKINAH Kirana, Andi Aflaha Mulia; Muchlis, Mustakim; Fajrin, Farid
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.v5i1.47971

Abstract

Abstract, This research seeks to examine the experience of how Muslim families manage their finances to achieve harmonious family financial management and find out how household accounting is used within them. This research uses qualitative methods with a descriptive phenomenological approach. Data collection was carried out using observation methods, in-depth interviews, documentation, literature study and internal searching. The data analysis carried out in this research was data transcription of what was obtained from recorded interviews, horizonalization, intentional analysis, bracketing and writing down a series of informants' experiences. The data validity tests used are credibility, transferability, dependability and confirmability tests. The results of this research show that they implement most of the components of family financial management with the aim of achieving sakinah. Even though they have not yet fully implemented household accounting, the family financial management model built by the informants based on religious knowledge is able to make them in a peaceful state in terms of their respective finances. Keywords: Accounting; household accounting; financial management; family sakinah
Pengaruh Bystander Effect Dan Asimetri Informasi Terhadap Financial Statement Fraud Dengan Iman Islam Sebagai Pemoderasi Fajrin, Farid
AT TAWAZUN: Jurnal Ekonomi Islam Vol 2 No 3 (2022): Desember
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v2i3.34208

Abstract

This study aims to examine and determine the effect of the bystander effect and information asymmetry on financial statement fraud with Islamic faith as moderating in the Gowa Regency Regional Work Unit, South Sulawesi. This type of research is a quantitative research with a causal approach. In this study using Behavioral Decision Theory and Agency Theory. The population in this study were employees who were involved in finance, namely the finance department and the planning and reporting department as well as employees involved in the budgeting process at the Gowa Regency SKPD. The sample in this study is a saturated sample, which is sampling when all members of the population are used as samples. The number of samples obtained is 76 samples. The data used are primary data and secondary data, derived from the results of direct responses by research respondents through questionnaires and references from journals and books. The method of data collection in this study was to distribute questionnaires directly to respondents. The data analysis technique used in this research is multiple regression analysis technique and moderated regression analysis with an absolute difference value approach. The results showed that the bystander effect had a significant effect on financial statement fraud, while information asymmetry had a significant effect on financial statement fraud. In addition, the results also showed that Islamic faith moderates the bystander effect on financial statement fraud and Islamic faith cannot moderate the effect of information asymmetry on financial statement fraud. Keyword: Financial Statement Fraud, Bystander Effect, Information Asymmetry and Islamic Faith
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.
Pengaruh NPF, ROA dan CAR Terhadap Financial Distress Dengan GCG Sebagai Pemoderasi Riska Aulia; Abdullah, Muh. Wahyuddin; Fajrin, Farid
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 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.v2i2.4218

Abstract

The aim of this research is to determine the influence of NPF, ROA and financial distress which is moderated by good corporate governance. Financial distress is a decline in the financial condition of a bank which will ultimately result in bankruptcy. Financial distress conditions were analyzed using the Altman z-score method based on the financial reports of Islamic commercial banks in Indonesia, Malaysia and Brunei Darussalam. The sample in this study was 40 Islamic commercial banks. The type of research used is quantitative research with a causality approach. The sampling technique is purposive sampling. The data analyzed is in the form of sharia commercial bank financial reports for the 2018-2022 period. The results of this study show that non-performing financing and capital adequacy ratio have no effect on financial distress, while Return on Assets have a negative effect on financial distress. Then good corporate governance cannot moderate the influence of non-performing financing and Return on Assets on financial distress. Meanwhile, the influence of the capital adequacy ratio on financial distress can be moderated by good corporate governance.
Menguak Akuntabilitas Kinerja Pemerintah Desa: Peran Kejelasan Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan Fajrin, Farid
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.v5i2.56135

Abstract

This study examines the impact of budget clarity, accounting control, and reporting systems on the accountability of village government performance, with regulatory compliance as a moderating variable. Using a quantitative approach with an associative research design, data were collected through questionnaires from 68 respondents in Libureng District, Bone Regency. The results indicate that budget clarity and accounting control have no significant effect on performance accountability, while the reporting system has a significant negative effect. Regulatory compliance moderates the impact of accounting control and reporting systems but does not moderate budget clarity. These findings highlight the crucial role of transparency and regulatory adherence in enhancing village government accountability.
Studi Literatur: Corporate Social Responsibility (CSR) Berbasis International Standard Organization (ISO) 26000 Dalam Upaya Meningkatkan Nilai Perusahaan Syach, Alqibran; Fajrin, Farid
Study of Scientific and Behavioral Management Vol 3 No 4 (2022): The New Era of Business Management
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v3i4.34246

Abstract

This research is a qualitative descriptive study using the literature study method, with the aim of knowing the results of the implementation of ISO 26000-based Corporate Social Responsibility (CSR) to increase company value. The results showed that the implementation of corporate social responsibility (CSR) based on the International Standard Organization 26000 in an effort to increase the value of the company by referring to the seven core subjects discussed in ISO 26000, namely: (1) Organizational governance; (2) Human rights (human rights); (3) Labor practices; (4) the environment (the environment); (5) Fair operating procedures (fair operating procedures); (6) consumer issues (consumer issues); (7) Community involvement and development, these seven subjects were issued by the International Organization for Standardization (ISO). Keywords: Corporate Social Responsibility, ISO 26000, Company Value
Co-Authors Abdullah, Muh. Wahyuddin Ahmad, Angriani Della Fadhilatunisa Fadhilatunnisa, Della Iwang, Baso Jannah, Raodahtul Jayawarsa, A.A. Ketut Kirana, Andi Aflaha Mulia Lince Bulutoding M. Miftach Fakhri Muchlis, Mustakim Muhammad Fajar B Muhlis Muhlis Muslimah, Firanti Putra, Trisno Wardy Riska Aulia Rosidah Rosidah Sahban, Azizah Sari, Nur Rahma Satnur, Muh. Alham Supriadi Supriadi Syach, Alqibran Syariati, Namla Elfa Trimulato Trimulato, Trimulato