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All Journal Jurnal Diskursus Islam AkMen JURNAL ILMIAH YUME : Journal of Management JURNAL MANAJEMEN BISNIS Enrichment : Journal of Management INVOICE : JURNAL ILMU AKUNTANSI Tata Kelola Journal of Accounting and Finance (JAF) Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi
Mus, Abdul Rahman
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Muaqilah, Nurul; Mus, Abdul Rahman; Nurwanah, Andi
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4978

Abstract

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0  The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP  size
LEARNING QUALITY MANAGEMENT AT SMP DARUL ARQAM GOMBARA MAKASSAR Martini, Martini; Mus, Abdul Rahman; Hakim, Ahmad; Syahid, Akhmad
Jurnal Diskursus Islam Vol 9 No 3 (2021): December
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v9i3.23983

Abstract

This study examined in depth the management of learning quality by looking at the four management components, namely Planning, Organizing, Actuating, and Controlling (POAC) at SMP Darul Arqam Gombara Makassar. The research uses a qualitative phenomenological approach, with the type of research being a multi-site study. Data collection techniques through questionnaires, interviews, observation and documentation. The data were analyzed using an interactive analysis model consisting of data collection, data reduction, data presentation, verification, and conclusions. This study indicates that learning quality management at SMP Darul Arqam Makassar is implemented through four steps. First, learning planning according to Process Standards with innovative and accelerated curriculum content with the demands of the current education "market" and designed in an integrated manner between academic and non-academic activities based on progress and superiority. Second, learning organizations with well-placed resources integrated academic and non-academic schedules and internal institutional support for human resource development. Third; implementation of learning supported by competent and professional educators; adequate learning media; innovation in facilitating active, creative, fun learning; and an objective and accountable scoring system. Fourth, learning supervision by an objective and transparent performance appraisal system, internal and external supervisors with integrity.
THE IMPLEMENTATION OF AUTOCRATIC AND CHARISMATIC LEADERSHIP MODEL AT ISLAMIC HIGHER EDUCATION IN AN ISLAMIC BOARDING SCHOOL ENVIRONMENT (STUDY AT STAI DDI MANGKOSO) Arif, Muthahhir; Ramli, Mansyur; Mus, Abdul Rahman; Bunyamin, Andi
Jurnal Diskursus Islam Vol 9 No 3 (2021): December
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v9i3.24761

Abstract

Leadership in the pesantren environment has an interesting dynamic. This environmental base is generally religious with leadership that is patronized by religious leaders such as kyai, then stereotypes are built in people's understanding that the kyai is the sole leader in a pesantren, or it is common for every pesantren to be cared for and led by a kyai who makes the position of this leader the single colour of leadership. in the pesantren environment. This research is interactive qualitative research with descriptive quantitative analysis. Data retrieval used questionnaires, historical data that already exists. This study used data collection techniques using observation, questionnaire, interview, and documentation techniques. The validity of the research data was checked by using triangulation. The results show that the autocratic leadership model sees the organization as a mechanical tool and all decisions are in the hands of the leader, while the charismatic leadership model can include believing the truth from the leader, accepting what the leader says without asking, carrying out tasks based on the awareness and direction of the leader, encouraging employees in achieving the mission of the institution, encouraging employees to improve performance.
Co-Authors Ahmad, Syafira Amir Mahmud Arif, Muthahhir Asad, Ajmal Bunyamin, Andi Damis, Hasanuddin Dani, Ibrahim Darwanto Darwanto Darwis Lannai Dhani, Ibrahim Fatmawati Fatmawati Gaffar, M.Arqam Hakim, Ahmad Hamzah Ahmad, Hamzah Hamzah, Fyrda Faradyba Imaduddin, Imaduddin Irma Irma Junaid, Asriani Luthfiyyah, Luthfiyyah M, Nurul Ilmy Maharani, Tini Manggazali, Andi Rifqia Putri Utami Martini Martini Muaqilah, Nurul Muchlis Muchlis Muslim Muslim Nina Triana Nur, Andi Nirwana nurliah, nurliah Nurpadillah, Nurpadillah Nurul Huda Nurwanah, Andi Nurwinda azis Purnama, Hukma Ratu Rahman, Karlina Ghazalah Rahman, Moch Ridho Ghazali Rahmi Nur Islami Ramlawati Ramli S Ramli, Mansyur Shaleh, Musliha Sidik Tjan, Julianty Su'un, Muhammad Suriyanti, Suriyanti Syahid, Akhmad SYAMSU ALAM Syukur, Sri Rahayu