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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Indonesian Contemporary Nursing Journal (ICON Journal) Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Dinasti International Journal of Digital Business Management Journal of Computer System and Informatics (JoSYC) Jurnal Ar-Ribh Teknika ABDINE Jurnal Pengabdian Masyarakat Amsir Accounting & Finance Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Economic Research and Financial Accounting Journey: Journal of English Language and Pedagogy Disastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia
Sahrullah, Sahrullah
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Transportation Other

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Traders' Understanding of Trade Zakat Accounting and Its Implementation in Kel. Balla Kec. Baraka Kab. Enrekang Suarni, Agusdiwana; Sahrullah, Sahrullah; Arisaldi, Muh.
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10629

Abstract

This study aims to find out how merchants understand accounting for trade zakat and its implementation in Balla Village, Baraka District, Enrekang Regency. This type of research is a qualitative research method. The processed data is the result of interviews with 7 (seven people) traders in the balla family and UPZ 1 administrators (one person). This research resulted in the following findings: first, based on the results of research conducted by researchers that the understanding of traders in the Balla sub-district regarding trade zakat accounting is still lacking. Because most traders do not really understand the procedures for implementing trade zakat accounting, even though among the traders who have been interviewed by researchers there are only some who already understand the nishab and haul of trade zakat, and how much measure must be issued, but the calculation procedure is not correct. with the accounting standard for trade zakat accounting, namely 2.5% x (current assets - short term debt) Second: Implementation of trade zakat in the Balla sub-district, Baraka sub-district, Enrekang district regarding trade zakat accounting has been realized but not optimal because only a small number of traders have issued zakat trading results even though the calculation procedures they use are not correct. Due to the lack of information they get regarding trade zakat accounting, it is still lacking and most traders have not received information regarding trade zakat accounting, either from community shops or religious shops. Or institutions related to amil zakat bodies
ENHANCING FINANCIAL TRANSPARENCY IN INDONESIAN REGIONAL GOVERNMENT: A VARIANCE ANALYSIS APPROACH (Evidence From Government of Enrekang Regency, South Sulawesi Province - Indonesia) Hasanuddin, Hasanuddin; Sahrullah, Sahrullah; Khaliq, Abdul
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 2 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i2.13528

Abstract

Purpose: Although the strangulation related to regional autonomy has long been rolling and applied by all regions of the provincial capital that existed in Indonesia, it still leaves various issues, especially regarding performance achieved through financial management. This study aims to analyze and look at the achievement of financial performance accountability concerning using expenditure income budgets. Method: The analysis method used is an analysis of variance and growth through two significant stages of the investigation, each through two testing processes. The data used is time-series data about the realization of using the expenditure budget in the 2016-2020 period. Findings: The results show an income budget of 93.64%, a 90.95% expenditure budget, a revenue budget growth of 3.78%, and a spending growth of 4.49%. Although statistically, the use of the budget and the revenue and expenditure growth rate has increased on the revenue usage side, it could have been more efficient and proven to be a high percentage of income used in financing district government spending. The government should have undertaken and implemented strategies to adjust for the use of the budget. Novelty: Some research related to the issue of transparency of financial statements through this approach has been carried out previously, but the differences are present at the time of the study. The limitation of this study is not to analyze the ratio needed and not to analyze the period cut off in the current budget period and for researchers conducting similar research to meet research limitations and expand sampling.
Management And Reporting Of Wakaf Assets Based On Psak Number 112 (Study Case At The Sulsel Ministry Of Religion) Muhammad Ikram; Muryani Arsal.; Sahrullah, Sahrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.70

Abstract

The aim of this research is to find out how Waqf Assets are managed and reported based on PSAK Number 112 (Case Study at the Ministry of Religion of South Sulawesi). Apart from that, this research also wants to see how accountable waqf management is in the Ministry of Religion of South Sulawesi Province from a sharia enterprise theory perspective. This research is a type of qualitative research with a phenomenological study approach carried out using in-depth interview techniques with predetermined sources. The interview data that has been collected is reduced and then analyzed to draw a final conclusion. In order to maintain the quality of research results, a data validity test was carried out using data source triangulation. The results of the research reveal that the waqf accounting treatment at the South Sulawesi Provincial Ministry of Religion is still carried out simply and refers to the regulations issued by the central Ministry of Religion. The accounting treatment of waqf at the Ministry of Religion of South Sulawesi Province is specifically not in accordance with PSAK 112 which is due to the lack of adjustments in terms of standardization of accounting treatment carried out. Furthermore, from the sharia enterprise theory perspective, waqf management carried out by the Ministry of Religion of South Sulawesi Province has fulfilled the aspects of accountability and transparency as evidenced by the openness of information and the accountability model which is explained very clearly.
ANALYSIS OF FINANCIAL STATEMENTS TO ASSESS FINANCIAL PERFORMANCE AT PT. PEGADAIAN (Persero) BULUKUMBA BRANCH Nurfadillah, Nurfadillah; Nasrullah , Nasrullah; Sahrullah, Sahrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.109

Abstract

This research is descriptive quantitative research with the aim of knowing the financial performance of PT. Pegadaian (Persero) Bulukumba Branch for the 2020-2022 period using liquidity, solvency, profitability and activity ratios. This sample was taken from PT. Pegadaian (Persero) Bulukumba Branch in the form of financial reports for the period 2020 to 2022. The data collection method was carried out using observation and documentation techniques. The research results seen from the liquidity ratio show that the Company's financial performance is in good condition because the Company is able to pay its current obligations on time. Judging from the solvency ratio, the company's financial performance is in poor condition due to the large amount of debt used compared to the current assets owned. Judging from the profitability ratio, the company's financial performance is in poor condition, this is because although it has increased every year, it is still below industry standards. Judging from the activity ratio, the company's financial performance is in poor condition, this is because the increase in income is smaller than the increase in total assets.
THE EFFECT OF EASE AND SPEED ON INTEREST IN USING THE QRIS PAYMENT SYSTEM ON STUDENTS MAJORING IN MANAGEMENT, FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITY OF MUHAMMADIYAH MAKASSAR Sawir Wahyu; Nasrullah, Nasrullah; Sahrullah, Sahrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.128

Abstract

The purpose of this study is a type of quantitative research with the aim of determining the effect of ease and speed on interest in using the QRIS payment system on students majoring in Management, Faculty of Economics and Business, University of Muhammadiyah Makassar. Samples were taken from students majoring in Management, Faculty of Economics and Business, University of Muhammadiyah Makassar. The type of data used in this study is quantitative data obtained from questionnaires that are shared and relate to the problem under study. Data collection is carried out by observation and distribution of questionnaires. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this study used the Likert scale method. The results showed that data using statistical calculations through the Statistical Package for the Social Science (SPSS) version 26 application at the stage of data collection, data management, and data analysis regarding the effect of convenience and speed on interest in using the QRIS payment system in students majoring in management, faculty of economics and business, University of Muhammadiyah Makassar, it can be concluded that convenience has a positive and significant effect The interest in using in students majoring in management, faculty of economics and business, University of Muhammadiyah Makassar, and speed has a negative and significant effect on interest in using in students majoring in management, faculty of economics and business, University of Muhammadiyah Makassar.
Klasifikasi Karakteristik Kepribadian Siswa Berdasarkan Tipologi Hippocrates-Galenus dengan Metode Decision Tree-C4.5 Suliman, Suliman; Kusumawati, Nilam; Sahrullah, Sahrullah
Journal of Computer System and Informatics (JoSYC) Vol 5 No 4 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/josyc.v5i4.5753

Abstract

Problem behavior or personality in students this no simple problem, moreover _ problem behavior in students school medium above (SMA), where at the level of the is Step teenager going to mature, so change behavior will seen clear on yourself students. If behavior the no get proper handling and direction, behavior _ the will attached permanent on personality students. Then based on problem that, then will conducted implementation on test typology hippocrates-galenus with C4.5 decision tree method for knowing character personality students school medium top (high school). Based on the Hippocrates-Galenus Typology process with the Decision Tree C4.5 method, discussions and calculations obtained the percentage results and test results of training data have level score answer by 100% of the 100 data that was taken and resulted in a 20% error because of the training data no in accordance with testing system , then the tests carried out by the system use method Decision Tree C4.5 generates level success by 80% which is appropriate with training data.
Edukasi Investasi Sebagai Langkah Strategis untuk Memperkuat Ekonomi UMKM dan Rumah Tangga Sahrullah, Sahrullah; Nabas J. Lenas2, Meldilianus; Abbas, Muhammad; Sappara, Sudirman
ABDINE: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): ABDINE : Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Teknologi Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52072/abdine.v4i2.919

Abstract

Masyarakat Kel.Turikali Kec.Turikale Kab.Maros Merupakan masyarakat perkotaan yang sudah akrab dengan teknologi informasi sehingga potensi kejahatan di internet terbuka lebar seperti invetasi bodong dan penipuan di internet harus menjadi perhatian khusus karena hampir semua lini kehidupan berkaitan erat dengan teknologi informasi dan internet, berdasarkan hal tersebut maka perlu dilakukan edukasi terkait dengan investasi cerdas kepada Ibu-Ibu rumah tangga dan pelaku UMKM untuk memaksimalkan fungsi positif dari teknologi, metode yang digunakan dalam pengabdian kepada masyarakat ini adalah dengan pemberian eduksi dalam bentuk ceramah dan tanya jawab serta simulasi penggunaan aplikasi investasi di marketplace dan mobile banking. Adapun hasil dari pengabdian ini masyarakat menjadi lebih  paham dan terbuka pikirannya dalam hal invstasi yang mana sebelumnya masih memahami invetasi dari aspek konvensional. Dengan adanya edukasi ini masyarakat menjadi lebih waspada dalam melakukan investasi.
Determinants of Customer Satisfaction of Telkomsel Provider Romadhoni, Buyung; Nasrullah, Nasrullah; Sahrullah, Sahrullah; Muchran, Muchriady
Dinasti International Journal of Digital Business Management Vol. 6 No. 2 (2025): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i2.4230

Abstract

The purpose of this study was to test the determinants of Telkomsel Provider customer satisfaction consisting of product quality, price, brand trust, and product innovation on customer satisfaction. Causal and quantitative analysis methods. The population in this study were Telkomsel card users in Makassar City. Based on the results of these calculations, the number of samples in this study was 97 respondents. This study used the Accidental sampling technique. The data collection method in this study was a questionnaire. The analysis method used in this study was Multiple Linear Regression Analysis. The results of the study found that product quality had a positive and significant effect on Telkomsel customer satisfaction in Makassar City, price had a positive and significant effect on Telkomsel customer satisfaction in Makassar City, brand trust had a significant effect on Telkomsel Provider Customer satisfaction in Makassar City, product innovationhave a significant impact on Customer satisfaction of Telkomsel Provider in Makassar City.
Analysis of Kenali Promotive Preventive Implementation to Achieve the Effectiveness of Prolanis Visits in Bulukumba, 2023 Wahidah, Muhayyina; Selpiaty, Rezki; Ali, Muhammad; Sari, Andi Rifka Yuliana; Sahrullah, Sahrullah; Ahmad, Sitti Musdalifah
Indonesian Contemporary Nursing Journal (ICON Journal) Vol. 9 No. 2 (2025): Volume 9 Nomor 2 Februari 2025
Publisher : Faculty of Nursing, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/icon.v9i2.41800

Abstract

Aims: This research aims to analyze the effectiveness of Kenali Promprev's implementation in achieving the effectiveness level of Prolanis visits at FKTP in Bulukumba Regency in 2023. Kenali Promprev is an educational program delivered through direct meetings, Focus Group Discussions, and feedback via WhatsApp groups focusing on promotive and preventive actions such as Health History Screening. Methods: The method used is a descriptive quantitative and Mann-Whitney test, utilizing secondary data from Prolanis participant visits to FKTP in 2023. The data is then compared to evaluate the improvement in the effectiveness of Prolanis visits before and after the implementation of Kenali Promprev in Bulukumba Regency in 2023. Results: The findings indicate that the implementation of Kenali Promprev starting July 2023 has resulted in increased registration of Prolanis participants by 1,005 (70%), 1,123 (127%) participants conducting visits, and 570 (679%) controlled Prolanis participants. Conclusion: Consequently, the effectiveness level of Prolanis visits at FKTP has improved, with potential implications for enhancing the Controlled Prolanis Participant Ratio, a key Capitation indicator (KBK) influencing FKTP monthly income.
PENERAPAN PSAK 109 PADA AKUNTANSI ZAKAT INFAQ DAN SEDEKAH DI LAZISMU DAN BAZNAS SUL-SEL Faizal, Resky Salsabyla; Suarni, Agusdiwana; Sahrullah, Sahrullah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i3.590

Abstract

Penerapan Psak 109 Pada Akuntansi Zakat Infaq dan Sedekah di Lazismu dan Baznas Sul-Sel, dibimbing oleh Agusdiwana suarni dan Sahrullah, Tujuan penelitian ini merupakan jenis penelitian bersifat kualitatif dengan tujuan Untuk Mengetahui Penerapan PSAK 109 Pada Akuntansi Zakat Infaq dan Sedekah di Lazismu dan Baznas Sul-Sel. Lokasi penelitian ini di iKantor iLAZISMU idan iBAZNAS idi iSul-Sel. dengan perolehan sumber data dari data primer dan data sekunder, Informan pada penelitian ini meliputi Kepala Lazismu dan Baznas, Sfaf Administrasi Lazismu dan Baznas dan staf lainnya. Data dikumpulkan melakukan observasi, wawancara dan dokumentasi yang dianalisis melalui teknik reduksi data, penyajian data dan penarikan kesimpulan, yang kemudian dilakukan pengabsahan data dengan teknik triangulasi. Hasil penelitian meliputi, 1) Penghimpunan Dana Zakat dan Infaq/sedekah (ZIS) pada BAZNAS Provinsi Sulawesi Selatan 2) Pendisrtibusian Dana Zakat dan Infaq/sedekah (ZIS) pada BAZNAS Provinsi Sulwesi Selatan, 3) Penerapan PSAK 109 tentang Akuntnasi Zakat dan Infaq/Sedekah pada BAZNAS Provinsi Sulawesi Selatan, 4) Pengakuan dana zakat dan Infaq/Sedekah, 5) Pengukuran Dana Zakat dan Infaq/Sedekah, 6) Penghimpunan dan Pendayagunaan Dana Zakat, Infaq, dan sedekah LAZISMU Sulawesi Selatan, 7) Pendistribusian dan Pendayagunaan Dana ZIS Pada LAZISMU Sulawesi Selatan, 8. Analisis Akuntansi Dana Zakat, Infaq, dan Sedekah pada LAZISMU Sulawesi Selatan.
Co-Authors Abbas, Muhammad Abdul Khaliq Adnyani, Ni Luh Putu Sri Ahmad, Sitti Musdalifah Arisaldi, Muh. Auliarahman, Fauzi Faizal, Resky Salsabyla Hasanuddin Hasanuddin Hatuwe, Rahma Satya Masna Idrawahyuni, Idrawahyuni Indarwati Indarwati Khoiri, M. Kusumawati, Nilam Kusyairi, Kusyairi Muchran, Muchriady MUHAMMAD ALI Muhammad Ikram Muhammad Ridwan Muryani Arsal. Musfain, Musfain Nabas J. Lenas2, Meldilianus Nasrullah , Nasrullah Nasrullah Nasrullah Nurfadillah Nurfadillah Putra, I Nyoman Adi Jaya Putra Reski, Reski Romadhoni, Buyung Sappara, Sudirman Sari, Andi Rifka Yuliana Sawir Wahyu Selpiaty, Rezki Suarni, Agusdiwana Suliman, Suliman Tuasalamony, Kurniati Tumingan Tumingan, Tumingan Wahidah, Muhayyina