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PERSEPSI MAHASISWA AKUNTANSI NON MUSLIM TERHADAP AKUNTANSI SYARIAH Siti Nur Anisa; Jurana; Muh. Darma Halwi; Abdul Kahar; Muhammad Ilham Pakawaru; Masruddin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.1.2022.53-63

This study aims to determine the perception of non-Muslim accounting students regarding Islamic accounting. The transcendental phenomenology approach was chosen as the research approach. Researchers collected data by conducting in-depth interviews and observations of undergraduate students majoring in non-Muslim accounting in Palu City. The results of the study show that each informant has a different understanding of Islamic Accounting, this is due to a lack of understanding of the terms in Islamic Accounting, disinterest in Islamic Accounting courses due to differences in religion. The implications of research as input for academics in teaching are not just transfer knowledge, but the main thing is transfer values because it is a means of preaching and it is the responsibility of academics not to separate religious values from accounting science. Abstrak Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi non muslim mengenai akuntansi Syariah. Pendekatan fenomenologi transcendental dipilih sebagai pendekatan penelitian. Peneliti mengumpulkan data dengan melakukan wawancara mendalam dan observasi terhadap mahasiswa S1 jurusan akuntansi non muslim di Kota Palu. Hasil dari penelitian menunjukan bahwa masing-masing informan memiliki pemahaman berbeda mengenai Akuntansi Syariah, hal ini dikarenakan kurangnya pemahaman mengenai istilah dalam Akuntansi Syariah, ketidaktertarikan terhadap mata kuliah Akuntansi Syariah akibat perbedaan agama yang dianut. Implikasi penelitian sebagai masukan akademisi dalam mengajar bukan sekedar transfer knowledge, tetapi yang utama adalah transfer value karena merupakan sarana dakwah dan tanggung jawab akademisi untuk tidak memisahkan nilai agama dari keilmuan akuntansi.

Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan? Tenripada Tenripada; Arung Gihna Mayapada; Muhammad Afdhal; Andi Ainil Mufidah Tanra; Husnul Hatimah; Muhammad Ilham Pakawaru; Indra Basir; Septian Septian
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5495

This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.

ANALYSIS OF INTERNAL CONTROL AND READINESS OF INFORMATION TECHNOLOGY ADAPTATION IN COOPERATIVES USING COBIT 5 FRAMEWORK Tanti Widia Nurdiani; Pandu Adi Cakranegara; Stefani Lily Indarto; Vany Terisia; Muhammad Ilham Pakawaru
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Every organization must have a strong ambition to develop the application of information technology (IT) since IT application considerably assists the business processes of a company. Obviously, prior to undertaking the development of IT implementation, it is required to evaluate the company's preparedness and maturity in implementing IT-based infrastructure, human resource management, and processes. Using the Control Objectives for Information and Related Technology (COBIT 5) framework to evaluate the maturity level of IT cooperatives. The results indicated that the Maturity level value of the APO Domain from eight questions was 3.18, which is at level 3 (Defined), namely that in order to optimize the use of IT, the cooperative can make efforts to increase it, such as developing the quality of human resources in the company, building an organizational structure for IT management, procuring IT equipment based on company needs, and developing the use of IT on a regular basis. Administrative management that still relies on the Excel application must be enhanced by introducing a computerized system that makes data management simpler for cooperatives

Exploring Factors Affecting The Use of E-Learning on Quality of Learning Process in Private Universities Andi Sabirin Baso; Muhammad Ilham Pakawaru; Nurlailah Nurlailah
Journal of Industrial Engineering & Management Research Vol. 3 No. 6 (2022): December 2022
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v3i6.437

The purpose of this research is to analyze the relationship between perceived usefulness of e-Learning on quality of learning and e-Learning perceived ease of use on quality of learning. This research method is quantitative with a survey, the data used in this research is primary data. Data was obtained by giving online questionnaires to 400 private university lecturer respondents. determined by simple random sampling method. The questionnaire consists of three parts of questions where each part of the question represents a research variable. The first part contains questions related to moderator variables in this case in the form of respondent profiles, the second part deals with perceived usefulness variables, the third part deals with perceived ease of use variables, the fourth part deals with attitude and achievement variables. The questionnaire uses a Likert scale of 1 to 5 with a size from the lowest number which means strongly disagree (STS) to the highest number which means strongly agree (SS). Data analysis in this study used structural equation modeling (SEM) with SmartPLS 3.0 software tools. The stages of testing the data are testing the validity of the reliability and testing the hypothesis. The results of this study are e-Learning perceived usefulness has a positive and significant effect on the quality of learning, e-Learning perceived ease of use. has a positive and significant effect on the quality of learning.

Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan? Tenripada Tenripada; Arung Gihna Mayapada; Muhammad Afdhal; Andi Ainil Mufidah Tanra; Husnul Hatimah; Muhammad Ilham Pakawaru; Indra Basir; Septian Septian
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5495

This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.

Peningkatan Akuntabilitas Desa Melalui Pendampingan Penyusunan Laporan Keuangan di Desa Tamarenja Muhammad Din; Muhammad Ilham Pakawaru; Faizal Azdar; Andi Ainil Mufidah Tanra; Rudy Usman; Andi Mappanyukki; Daud Ruranto Buntulabi
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.33

Financial reports are presented by both business organizations (private) with the aim of seeking profit and public organizations (non-profit) whose main goal is not profit but to serve the community. The government is a public organization that presents its financial reports as a form of accountability to the public, especially those related to financial management. The government has provided village fund assistance to all villages in Indonesia since 2015. Village funds provided by the government aim to make villages more productive and improve the welfare of village communities. The increase in the productivity of this village can be seen from its increased economic development, the number of people working and owning businesses has increased, and the quality of life has improved. One of the sources of village revenue is the central and regional financial balance funds received by the district/city which in its distribution for each village is distributed proportionally, namely at least 10% which is called the village fund allocation. In addition, the allocation of village funds will be used as a support for village autonomy activities so that they can be maximized in providing services, development, and community empowerment at the village level.

Sosialisasi Penyusunan Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Pada Sekolah Dasar Negeri Donggala Kodi Kota Palu Muhammad Ilham Pakawaru; Muhammad Afdhal S; Ernawaty Usman; Sugianto; M. Sahrul Saleh; Yuldi Mile; Muhammad Darma Halwi; Nurhayati Haris
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 10 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v3i10.1459

Penyelenggaraan pendidikan di SDN Donggala Kodi telah berjalan dengan baik, dan telah memanfaatkan sumber daya yang ada. Proses kegiatan belajar mengajar cukup kondusif, didukung kondisi lokasi yang tenang dan terbebas dari pusat keramaian dan kesibukan ekonomi, namun hasil outputnya belum seperti yang diharapkan. Kegiatan akademik dan non akademik belum mencapai prestasi yang optimal. Bentuk kebijakan itu berupa pembuatan perencanaan terpadu, sumber, dan penggunaan dana yang dituangkan dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS), hal tersebut dimungkinkan sebab pendidikan merupakan tanggung jawab pemerintah, masyarakat, dan orangtua peserta didik. Bentuk kebijakan itu berupa pembuatan perencanaan terpadu, sumber, dan penggunaan dana yang dituangkan dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS), hal tersebut dimungkinkan sebab pendidikan merupakan tanggung jawab pemerintah, masyarakat, dan orangtua peserta didik. Berdasarkan hasil pelaksanaan kegiatan pengabdian kepada masyarakat yang telah dilaksanakan, maka dapat diambil kesimpulan bahwa secara umum kegiatan ini memberikan peningkatan pemahaman dan pengetahuan mengenai penyusunan rencana kegiatan dan anggaran sekolah (ARKAS). Pemahaman dasar pengelolaan dana BOS yang belum optimal sehingga diperlukan sosialisasi kembali secara berkala.

Basic environmental accountability in the yadnya ceremony in Malakosa Village, Indonesia Jurana Jurana; Rahayu Indriasari; Chalarce Totanan; Ni Made Suwitri Parwati; Arung Gihna Mayapada; Muhammad Ilham Pakawaru
AMCA Journal of Community Development Vol. 2 No. 1 (2022): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v2i1.89

This study aims to explain the basis of environmental accountability implemented in the Yadnya ceremony in Malakosa Village, Parigi Moutong, Indonesia where majority of the population is Balinese Hindu. The research method employed is qualitative descriptive. This study reveals that the concept of environmental accontability in the Yadnya ceremony in Malakosa Village is based on the Tri Hita Karana values. Tri Hita Karana value is a form of self-reminder and self-control to maintain one’s relationship with God, human, and environment. This concept emphasizes the balance and harmony values which build the concept of environmental accountability in the Yadnya ceremony. In this culture, humans are commanded to care for the surrounding environment. Tri Hita Karana (THK) is one of the local wisdoms of the Balinese people, the heritage of their ancestors (ancestors) based on Hinduitis. The philosophical aspects of THK are sourced in 4 (four) philosophical thoughts, namely: Theocentric, Cosmocentric, Anthropocentric, and Logocentric aspects. Theocentrism is a theory of philosophical thought that everything comes from God. God is the creator of the universe and its contents. Anthropocentric is a theory of philosophical thought that humans are the center point, because complete humans have tri pramana (sabda, bayu, and idep) which are advantages over other living things, namely having the ability to think. Cosmocentric theory of philosophical thought that nature is the center of everything, while Logocentric is a theory of philosophical thought that the term or statement/expression is the source. In this case, Logocentric animates the term or word harmony in THK which is used as an interpretation of the Balinese philosophy of life which is always in process, changing, innovative, and constructive. In this concept, humans become the central point as well as the subject in the implementation of THK in everyday life, especially at the yadnya ceremony in the village of Malakosa.

The Influence of Human Resource Competence, Accounting Understanding, and the Application of Government Accounting Standards on the Quality of Local Government Financial Reports (An Empirical Study of OPDs in Palu City) Gusnianti; Andi Mattulada Amir; Muhammad Ilham Pakawaru
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/trsw5x46

This study aims to examine and analyze the influence of human resource competencies, accounting understanding, and the application of government accounting standards on the quality of local government financial reports, both simultaneously and partially. This is an empirical study using quantitative research methods and primary data. The population in this study is the Regional Apparatus Organization in Palu City. The sampling technique used in this study is saturated sampling, with respondents comprising all financial managers in all OPDs in Palu City, totaling 82 respondents. The analysis techniques used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis tests, specifically the simultaneous test (F) and partial test (t). The results of this study indicate that human resource competence, accounting understanding, and the application of government accounting standards have a significant simultaneous effect on the quality of local government financial reports. Human resource competence has a significant partial effect on the quality of local government financial reports. Accounting knowledge does not have a significant partial effect on the quality of local government financial reports, while the application of government accounting standards has a significant partial effect on the quality of local government financial reports.

Pengaruh Financial Distress Terhadap Nilai Perusahaan Dengan Konservatisme Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Badan Usaha Milik Negara Yang Go Public Tahun 2015-2021): The Influence of Financial Distress on Company Value with Conservatism as a Moderating Variable (Case Study of State-Owned Enterprises Going Public in 2015-2021) Muhammad Ilham Pakawaru; Nurlailah; Wirandi; Mariana
Jurnal Kolaboratif Sains Vol. 8 No. 6: Juni 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i6.7949

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress terhadap nilai perusahan dan menguji konservatisme di dalam memoderasi hubungan Finansial distress dengan nilai perusahaan pada perusahaan BUMN yang go public tahun 2015-2021. Penentuan sampel menggunakan metode purposive sampling, sehingga terpilih 16 perusahaan dari 20 populasi sebagai sampel penelitian. Data yang digunakan merupakan laporan tahunan perusahaan BUMN periode 2015 – 2021 (104 observasi) yang diperoleh dari Bursa Efek Indonesia. Metode analisis yang digunakan yaitu analisis regresi sederhanadan uji Residual. Hasil penelitian ini menunjukkan bahwa variabel financial distress tidak berpengaruh signifikan terhadap nilai perusahaan dan variabel konservatisme memoderasi hubungan financial distress dengan nilai perusahaan.

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