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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Accounting Profession Journal (APAJI) Jurnal Bina Akuntansi Jurnal Ilmiah Akuntansi Peradaban Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Darwis Said
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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CORPORATE SOCIAL RESPONSIBILITY VS CREATING SHARED VALUE MELALUI KAJIAN PERSPEKTIF ISLAM: PENDEKATAN KRITIS JURGEN HABERMAS Fitri Indah Sari; Mediaty Mediaty; Darwis Said
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i1.14459

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui konsep CSR dan konsep CSV melalui kajian perspektif Islam dan dengan teori komunikasi habermas. CSR dipahami sebagai sebagai konsep untuk mengahsilkan manfaat sosial tanpa mengacu pada biaya, yang mana fenomena tersebut difokuskan pada berbagai nilai (Keuntungan) yang diperoleh perusahaan dengan mentransfer/mendistribusikannya kepada masyarakat. Sebaliknya, CSV berarti menciptakan peluang dan nilai baru. Dalam teori komunikasi Habermas pengungkapan CSR merupakan salah satu bentuk pengkomunikasian efek-efek sosial dan lingkungan atas tindakan-tindakan ekonomi perusahaan pada kelompok-kelompok tertentu dalam masyarakat secara keseluruhan. Dalam Islam, CSR konsisten dengan konsep Tauhid. Menurut konsep ini, Allah adalah pencipta, pemilik dan sumber segala sesuatu, dan telah memepercayakannya kepada umat manusia untuk menggunakan dan mengelolanya dengan cara yang bijaksana.Kata Kunci: Corporate Social Responsibility, CSR Disclousare, Creating Shared Value, Konsep Tauhid, Teori Komunikasi Habermas. ABSTRACTThe purpose of this research is to know the concept of CSR and CSV Concept through study of Islamic perspective and with Habermas communication theory. CSR is understood as a concept to generate social benefits without reference to cost, which the phenomenon is focused on sharing the value (profit) that the company obtains by transferring / distributing it to the public. In contrast, CSV means creating new opportunities and values. In Habermas's communication theory, CSR disclosure is one form of communicating the social and environmental effects of the company's economic actions to certain groups within society as a whole. In Islam, CSR is consistent with the concept of monotheism. According to this concept, God is the creator, the owner and the source of all things, and has entrusted it to mankind to use and manage it in a wise manner.Key Words: Corporate Social Responsibility, CSR Disclousare, The Concept of Tawheed, Habermas Communication Theory.
ANALISIS KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN DALAM SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2019 Andi Sayyidatun Ufairah Anto; Darwis Said; Aini Indrijawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.449 KB) | DOI: 10.34308/eqien.v11i1.659

Abstract

Social responsibility is included in the fields of economics, law, ethics that must be fulfilled in order to fulfill the expectations of stakeholders. Disclosure of social responsibility is done so that the company achieves the desired profit in order to improve the environmental economy. In order to provide feedback to the environment, companies are required to implement CSR. This includes companies in the telecommunications sector that are required by the government to implement CSR. This is regulated in Law number 4 of 2009 article 108 paragraph (1). This study uses a deductive-quantitative approach. The TLKM company as a registered telecommunications company has complied with Law Number 40 of 2007 concerning Limited Liability Companies article 74 which requires companies engaged in natural resources to carry out social responsibility. However, the disclosures made by most of the listed telecommunication companies are still minimal. In fact, the graphics are still unstable. However, related to corporate social responsibility carried out by TLKM, it is quite large with an average of more than 400 billion. In addition, TLKM also saves water and energy use in the productivity of its company.
Pengaruh Pengendalian Internal, Whistleblowing, dan Independensi terhadap Pencegahan Kecurangan dengan Kualitas Audit sebagai Variabel Moderasi Indri Leighton Silambi; Arifuddin Mannan; Darwis Said
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 2, JULI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i2.25565

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengendalian internal, whistleblowing, dan independensi terhadap pencegahan kecurangan dengan kualitas audit sebagai variabel moderasi di Inspektorat Provinsi Sulawesi Selatan dan Inspektorat Kota Makassar. Metode penelitian yang digunakan adalah pendekatan kuantitatif. Jenis data dalam penelitian ini data primer yang diperoleh melalui kuesioner. Sampel yang diperoleh adalah sebanyak 55 orang yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda dan analisis regresi moderasi (MRA) dengan bantuan program aplikasi SPSS versi 22. Hasil penelitian ini menunjukkan bahwa pengendalian internal dan independensi berpengaruh positif dan signifikan terhadap pencegahan kecurangan tetapi whistleblowing tidak berpengaruh terhadap pencegahan kecurangan, adapun kualitas audit memoderasi pengaruh pengendalian internal dan independensi terhadap pencegahan kecurangan namun tidak memoderasi pengaruh whistleblowing terhadap pencegahan kecurangan.
Pengaruh Keterlibatan Pemakai dan Kemampuan Teknik Personal terhadap Kinerja Sistem Informasi Akuntansi dengan Work From Home sebagai Variabel Moderasi Ellen Eleonora Patebong; Mediaty Mediaty; Darwis Said
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 2, JULI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i2.25613

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari keterlibatan pemakai dan kemampuan teknik personal terhadap kinerja Sistem Informasi Akuntansi (SIA) dengan Work From Home (WFH) sebagai variabel moderasi. Penelitian ini dilaksanakan di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Sulawesi Selatan. Teknik pengumpulan sampel yang digunakan adalah purposive sampling dengan metode pengumpulan data menggunakan kuesioner yang dibagikan kepada responden dan uji analisis data menggunakan Structural Equation Model Partial Least Square (SEM-PLS). Hasil penelitian menemukan bahwa keterlibatan pemakai dan kemampuan teknik personal berpengaruh positif terhadap kinerja SIA serta WFH tidak berpengaruh atau tidak dapat memperkuat keterlibatan pemakai dan kemampuan teknik personal terhadap kinerja SIA.
Analisis Efektivitas Pengendalian Internal pada Pengelolaan Persediaan Obat-Obatan Khaerani Makbul; Syamsuddin Syamsuddin; Darwis Said
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 2, JULI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i2.25710

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pelaksanaan pengendalian internal pada proses pengelolaan persediaan obat-obatan di Instalasi Farmasi RSPT. Universitas Hasanuddin. Adapun pada penelitian ini, penulis memperoleh data penelitian melalui proses wawancara, observasi langsung serta dokumentasi. Penelitian ini menggunakan metode deskriptif kualitatif untuk menyampaikan hasil penelitian mengenai analisis efektivitas pengendalian internal pada pengelolaan persediaan obat-obatan. Hasil penelitian menunjukkan bahwa Instalasi Farmasi RSPT. Universitas Hasanuddin telah menjalankan prosedur pengendalian internal yang sejalan dengan komponen COSO dengan efektif.
APAKAH PROMOSI UNIVERSITAS TERMASUK PERTANGGUNGJAWABAN SOSIAL? Erna Pasanda; Amiruddin; Darwis Said; Ratna Ayu Damayanti
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.107

Abstract

This study aims to determine whether the promotion carried out by the University, especially when student admission is a form of social responsibility. This research is a qualitative research with ethnometodology approach. The information used was the Chairperson of the UKI New Student Admissions Committee and who was in charge of University promotion. Research results prove that campus promotion is part of the University's initial social responsibility towards the community.
ISLAMIC SOCIAL REPORTING INDEX SEBAGAI INDIKATOR AKUNTABILITAS DAN TRANSPARANSI Andi Ayu Frihatni; Darwis Said; Nadhirah Nagu; Widyantono Arif
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.373 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.971

Abstract

Islamic Social Reporting (ISR) is an interesting topic to discuss in shariaaccounting studies because so far the measurement of CSR disclosure in Shariahinstitutions mostly still refers to the Global Reporting Initiative Index. This indexis a reference for all types of companies in various countries regardless of shariaor non-Sharia aspects. This research aims to Identify the level of socialperformance of companies listed in JII by using content analysis by providing achecklist on each item that reveals social activities in the company's 2015 and2020 financial statements. The results of this study, found that in general thecompany has carried out the company's social responsibility well even thoughthere are still companies that in certain years do not do even minimally incarrying out their social responsibilities. No company has reached the fullfigure, namely the implementation and disclosure of the ISR Index on a 100%(one hundred percent) basis. This is due to the existence of sub-items of the ISRIndex that are impossible to meet by companies such as green products,environmental audits, and assistance for political activities.
ANALISIS PERILAKU PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD SEBAGAI MEDIA PEMBAYARAN PAJAK KENDARAAN BERMOTOR Amalia Nur Akhmadani; Grace T. Pontoh; Darwis Said
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.685

Abstract

Penggunaan sistem teknologi menjadi salah satu aspek yang semakin berkembang, khususnya pada penggunaan QRIS sebagai media pembayaran. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi perilaku penggunaan QRIS sebagai media pembayaran pajak kendaraan bermotor pada Kantor SAMSAT Makassar I menggunakan Technology Acceptance Model (TAM) dengan dua konstruk utama, yaitu persepsi kegunaan dan persepsi kemudahan penggunaan serta variabel moderasi kesukarelaan dan pengalaman. Penelitian ini menggunakan data primer yang diperoleh dari kuesioner yang disebarkan ke wajib pajak pengguna QRIS sebanyak 100 orang. Hasil penelitian menunjukkan jika persepsi kegunaan tidak berpengaruh signifikan dan persepsi kemudahan penggunaan berpengaruh signifikan terhadap perilaku. Kesukarelaan mampu memoderasi hubungan antara persepsi kegunaan dan persepsi kemudahan penggunaan terhadap perilaku, sedangkan pengalaman tidak menunjukkan efek moderasi yang signifikan.
WHISTLEBLOWING AND FINANCIAL FRAUD: A LOOK BACK AT MOTIVATIONS, PROTECTIONS, AND CHALLENGES (A SYSTEMATIC LITERATURE REVIEW) A. Alyani Achmad; Darwis Said
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3378

Abstract

This study aims to review the motivation, protection, and challenges faced by whistleblowers in exposing financial fraud, using the Systematic Literature Review (SLR) approach. This study reviews relevant literature in the period 2005-2025 to identify various factors that influence an individual's decision to report, as well as the effectiveness of the existing reporting system. The results of the study indicate that whistleblower motivation is strongly influenced by a combination of moral, social, and material factors, where moral motivation is often the main driver to report fraud in order to maintain organizational integrity. In addition, financial incentives and legal protection also play an important role in encouraging reporting. Although many countries have adopted whistleblower protection policies, the main challenge is in developing countries, where the implementation of legal protection is often ineffective. This study also found that individual personality and organizational culture also influence the decision to whistleblow. Therefore, this study suggests the need for an improved protection system that is more effective, both in terms of law and organizational culture, to support the success of whistleblowing in preventing financial fraud.
Co-Authors A. Alyani Achmad Aini Indrijawati Amalia Nur Akhmadani Amiruddin Andi Ayu Frihatni Andi Sayyidatun Ufairah Anto Arifuddin Mannan Ellen Eleonora Patebong Erna Pasanda Fitri Indah Sari Grace T. Pontoh Indri Leighton Silambi Khaerani Makbul Mediaty Nadhirah Nagu Ratna Ayu Damayanti Syamsuddin Syamsuddin Widyantono Arif