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All Journal AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Economics Technology and Entrepreneur Journal of Law and Social Politics International Journal of Economics, Business and Innovation Research
Hamid Habbe, Abdul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PERSPEKTIF ETIS ARTIFICIAL INTELLIGENCE DALAM AKUNTANSI MANAJEMEN Endang Tri Pratiwi; Hamid Habbe, Abdul; Syarifuddin, Syarifuddin; Rura, Yohanis; Irdam Ferdiansah, Muhammad
Journal Economics Technology And Entrepreneur Vol 3 No 02 (2024): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v3i02.1221

Abstract

Artificial Intelligence (AI) and Robotic Process Automation (RPA) play a central role in the transformation of accounting and auditing practices. RPA focused on process automation, simplifies regulatory tasks such as data entry, while AI relying on quality of data, involves technologies such as data mining, machine learning, and natural language processing. This paper aims to explore the literature that investigates the ethical impact of artificial intelligence (AI) on management accounting during the adoption process. This paper uses conceptual analysis through a scientific literature approach from reputable journal databases in the fields of accounting, technology and information systems. Data collection was carried out in the period March to May 2024. Based on our literature review, we found that data security, privacy and misuse, accountability, Accessibility, benefits and challenges, and AI transparency and trustworthiness are among the most common ethical risks in the development and use of AI in management accounting. Ethical issues arising from the use of AI in management accounting have three characteristics.
Analysis of the Influence of Profitability and Ownership Structure on the Timeliness of Financial Reporting in Healthcare Companies Listed on the Indonesian Stock Exchange Mediaty, Mediaty; Anto, Fitri Anto; Hamid Habbe, Abdul
Journal of Law and Social Politics Vol. 2 No. 1 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v2i1.35

Abstract

The purpose of this study was to evaluate the impact of profitability and ownership structure on the timeliness of financial reporting of Healthcare companies listed on the Indonesia Stock Exchange. The study used the purposive sampling method to sample 20 Healthcare companies that were consistently listed on the Indonesia Stock Exchange during 2020. Furthermore, profitability variables and ownership structure were tested using logistic regression at a 5% significance level. Findings from the research hypothesis suggest that profitability has a significant influence on the timeliness of reporting, while ownership structure has no significant influence on the timeliness of corporate financial reporting.
ISLAMIC ECONOMIC PRINCIPLES AND PRODUCTION ACTIVITIES THOUGHT OF IMAM AL-GHAZALI FROM HIS BOOK “IHYA’ ULUM AL-DIN” Try Astuti, An Ras; Hamid Habbe, Abdul; Wahab, Abdul
Dinasti International Journal of Management Science Vol. 3 No. 3 (2022): Dinasti International Journal of Management Science (January - February 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i3.1091

Abstract

This article describes the relevance of Imam Al Ghazali's thoughts to the context of the current consumption needs of Islam. The presence of Islam with its beliefs and principles in it, this belief is built on the foundation of God with the consequences of the birth of the principles of Nubuwwah, Khuluqiyyah, Justice, Insaniah, Help and Cooperation. All of these principles in reality affect economic activity, both distribution, production and consumption. Imam AL Ghazali as one of the Islamic economic thinkers participated in providing related ideas about Production in Islam that presents Allah swt in every production activity. On the other hand, according to Imam AL Ghazali, the factors of production include land, labor, technology, production management, technology and raw materials. Furthermore, regarding the classification of production, namely a discussion of the types of production, namely 1) basic industry, textiles for clothing, construction for housing, and state activities, 2) supporting industries (steel industry development, and forest resources), 3) complementary activities related to milling and burning of agricultural products. Finally, regarding the stages of production, Al Ghazali acknowledged that there are stages of production that require division of labor, coordination and cooperation. Regarding its relevance to production activities according to Imam Al Ghazali's view. Many phenomena are related to Imam Al Ghazali's thinking, such as the increase in UMKMs which are factors supporting the success of economic activities including production activities, but some phenomena that are not in line with Imam Al Ghazali's thinking are producers who do not heed the values ??of virtue and justice in their production activities.
THE POTENTIAL OF RIBA IN SHARIA GOLD PAWNING Fajri AF, Muh Shadiqul; Hamid Habbe, Abdul; Wahab, Abdul
Dinasti International Journal of Digital Business Management Vol. 3 No. 1 (2021): Dinasti International Journal of Digital Business Management (December 2021 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v3i1.1075

Abstract

The practice of Islamic gold pawning in Islamic financial institutions that is in demand by many people in Indonesia has the potential to be included in the practice of usury. The practice of usury is meant to occur because of the merger of qardh and ijarah contracts. This is strictly prohibited in the practice of economics in Islam. This article aims as a critique of the DSN-MUI fatwa No. 26 of 2002 concerning Gold Pawning which allows the merging of qardh and ijarah contracts. Basically, the collection of fees on the qardh contract is allowed for costs that are clearly needed and do not become a profit for Islamic financial institutions. This type of research is descriptive-qualitative with a literature study approach with data sources, namely secondary data obtained from previous studies, and other reference sources.
INTEGRASI ETIKA DAN BUDAYA SIRI DALAM MASYARAKAT MANDAR TERHADAP PERILAKU PENGHINDARAN PAJAK DI SULAWESI BARAT: INTEGRASI ETIKA DAN BUDAYA SIRI TERHADAP PERILAKU PENGHINDARAN PAJAK Yudi, Wahyudi; Hamid Habbe, Abdul; Munizu, Muzran; Pagalung, Gagaring
AkMen JURNAL ILMIAH Vol. 21 No. 3 (2024): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v21i3.4967

Abstract

Penelitian ini mengeksplorasi integrasi nilai budaya Siri dalam perilaku perpajakan masyarakat Mandar, Sulawesi Barat. Siri, sebagai nilai moral yang menekankan rasa malu dan kehormatan, berperan penting dalam membangun kohesi sosial dan memotivasi kepatuhan pajak. Kampanye berbasis budaya, seperti “Masiri’i sawa andiani mambayar sima,” menunjukkan efektivitas rasa malu sebagai mekanisme sosial untuk meningkatkan kesadaran pajak. Temuan penelitian menunjukkan bahwa budaya Siri mendorong individu untuk memenuhi kewajiban pajak guna menjaga reputasi di komunitas mereka. Namun, kepatuhan pajak juga dipengaruhi oleh konflik kepentingan pragmatis, seperti kebutuhan administratif untuk pengajuan kredit atau pengurusan dokumen. Fenomena ini menciptakan dilema etis, di mana pembayaran pajak sering kali didorong oleh insentif praktis daripada kesadaran moral. Studi ini merekomendasikan integrasi nilai budaya dan insentif administratif dalam kebijakan perpajakan, serta pelibatan tokoh adat dan kampanye berbasis komunitas untuk memperkuat legitimasi moral sistem perpajakan. Dengan pendekatan holistik, penelitian ini menawarkan solusi strategis untuk menciptakan sistem perpajakan yang efektif dan berkelanjutan, khususnya di wilayah dengan kekayaan budaya lokal.
CRYPTOCURRENCY IN ISLAMIC ECONOMIC PRINCIPLES Nouruzzaman, Ahmad; Wahab, Abdul; Hamid Habbe, Abdul
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 2 (2021): Dinasti International Journal of Education Management and Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i2.1068

Abstract

Islam as a religion that is flexible, dynamic and adaptive to the times. However, this certainly has ethical limitations and has the principle that values ??in Islamic teachings must be the basis in every human activity, especially in community activities or muamalah. Therefore, this paper aims to critically describe cryptocurrency investment in Islamic economic principles.The method used in this paper is a scientific study approach with literature study, with data collection through the study of books, literature, notes, and various reports related to the problem to be solved. Based on the results of this study, cryptocurrency when viewed in Islamic economic principles does not meet the criteria as a medium of exchange and investment that is permitted in Islam. Cryptocurrencies at the beginning of their creation had a clear goal, a complicated system that was not acceptable to everyone. So that cryptocurrency can be manipulated and monopolized by certain parties. In addition, cryptocurrencies have high volatility so they are very volatile and are closer to gambling.
APPLICATION OF ISLAMIC ECONOMIC PRINCIPLES IN REALIZING MANAGEMENT BANKING WITHOUT INTEREST Suharli, Suharli; Wahab, Abdul; Hamid Habbe, Abdul
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 2 (2021): Dinasti International Journal of Education Management and Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i2.1071

Abstract

The emergence of the Islamic Economic System through Islamic Banking is expected to be a solution in the economic world. This paper purpose to review the principles of Islamic banking management without interest. The method used in this paper is a scientific study approach with library research, with data collection through a study of books, literature, notes, and various reports related to the problem to be solved. The results of the study found that the banking sector in the Islamic economy does not recognize interest rate instruments. The Islamic financial system applies profit and loss sharing, not to interest which has determined the profit level in advance. This Islamic economic value is implemented in Islamic banks and is based on three aspectsnamely aspects of faith, aspects of Sharia and aspects of morality. Islamic banking must also always refer to Islamic principles, namely Justice, Partnership, Transparency, and Universal.
PERSPEKTIF ETIS ARTIFICIAL INTELLIGENCE DALAM AKUNTANSI MANAJEMEN Endang Tri Pratiwi; Hamid Habbe, Abdul; Syarifuddin, Syarifuddin; Rura, Yohanis; Irdam Ferdiansah, Muhammad
Journal Economics Technology And Entrepreneur Vol 3 No 02 (2024): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v3i02.1221

Abstract

Artificial Intelligence (AI) and Robotic Process Automation (RPA) play a central role in the transformation of accounting and auditing practices. RPA focused on process automation, simplifies regulatory tasks such as data entry, while AI relying on quality of data, involves technologies such as data mining, machine learning, and natural language processing. This paper aims to explore the literature that investigates the ethical impact of artificial intelligence (AI) on management accounting during the adoption process. This paper uses conceptual analysis through a scientific literature approach from reputable journal databases in the fields of accounting, technology and information systems. Data collection was carried out in the period March to May 2024. Based on our literature review, we found that data security, privacy and misuse, accountability, Accessibility, benefits and challenges, and AI transparency and trustworthiness are among the most common ethical risks in the development and use of AI in management accounting. Ethical issues arising from the use of AI in management accounting have three characteristics.
Akuntansi dan Tanggung Jawab Sosial: Telaah Normatif atas Hilangnya Makna Etis Transparansi dan Akuntabilitas Hariatih; Hamid Habbe, Abdul; Pagalung, Gagaring
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.740

Abstract

This article examines the role of accounting as a means of social justice through a normative approach that emphasizes the importance of ethical values, social responsibility, and the principle of fairness in reporting practices. Amidst increasing demands for transparency and accountability, contemporary accounting reporting often loses its ethical meaning due to the dominance of technocratic and symbolic approaches. By referring to John Rawls' theory of justice, legitimacy theory, and critical accounting theory, this article highlights how market-oriented reporting tends to ignore the interests of the public and vulnerable groups. The research was conducted non-empirically through literature studies and argumentative-conceptual analysis of reporting practices in Indonesia and globally. The results of the study indicate that a fair reporting system must be designed in a participatory, inclusive, and social value-based manner, and integrate the ethics of the accounting profession as a moral agent in society. This article recommends the reformulation of reporting standards and the strengthening of professional ethics education to address the challenges of information justice and social responsibility in accounting.
Islamic Principles in Efforts to Prevent Accounting Fraud Amin, Asbi; Hamid Habbe, Abdul; Wahab, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1050

Abstract

Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals. Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud.
Co-Authors Abdul Wahab Abdullah, Ratna Amin, Asbi Anto, Fitri Anto Bandang, Agus Endang Tri Pratiwi Evrilyan, Dwi Gagaring Pagalung Hariatih Irdam Ferdiansah, Muhammad Mediaty Muh Shadiqul Fajri AF Munizu, Muzran Nouruzzaman, Ahmad Nurwakia, Nurwakia Nurwan, Nurwan Prabowo, Odi Suharli, Suharli Syarifuddin Syarifuddin Thalita Sada Abbas, Aulia Try Astuti, AN Ras Wahyudi Yudi Yohanis Rura