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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Mirai Management SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Islamic Accounting and Tax (JIATAX) DedikasiMU: Journal of Community Service Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Kendali Akuntansi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Indonesian Vocational Research Journal Mediator: Jurnal Komunikasi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Environment Behavior and Engineering
Muhammad Aufa
Unknown Affiliation
Religion Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences

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Dari Jama'ah untuk Jama'ah: Makna Akuntabilitas Masjid aufa, muhammad
JIATAX (Journal of Islamic Accounting and Tax) Vol 5 No 2 (2022): September 2022
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v5i2.4939

Abstract

As a public organization, the role of the mosque is required to be more than just a place of worship, but to be part of efforts to improve the welfare of the ummah. So then there needs to be accountability as a form of good mosque governance. This study aims to gain an understanding of the meaning of accountability for the presentation of mosque financial reports in Gresik district. This research method uses a qualitative research approach by presenting an interpretive paradigm. The study used in this research is transcendental phenomenology. Two informants have provided explanations of their experience in managing mosques. The results of this study reveal that the meaning of accountability for mosque managers is a form of responsibility received from the congregation for the prosperity of the congregation.
Pengaruh Arus Kas Operasi, Tingkat Hutang dan Konsentrasi Pasar Terhadap Persistensi Laba Dika Triyani Putri; Muhammad Aufa
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 4 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i4.1830

Abstract

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.
Efektifitas Penerapan Penggalangan Dana Dalam Aplikasi Pada Fitur Dompet Dhuafa Muhammad Aufa; Madian Muhammad Muchlis
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 1 (2024): Maret : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i1.803

Abstract

The development of digital technology has brought significant changes in philanthropy practices, one of which is through the implementation of online fundraising (crowdfunding). This study aims to analyze the effectiveness of implementing fundraising features in the Dompet Dhuafa application as one of the institution's efforts to utilize technological advancements to support philanthropic activities. Using a qualitative approach and literature review, this study examines the factors that influence the success of fundraising through mobile applications, such as trust, ease of use, and perceived usefulness. In addition, other aspects such as interface design, application features, and promotional strategies are also considered in this analysis. The results of the study show that the implementation of fundraising features in the Dompet Dhuafa application has the potential to be an effective means of collecting donations from the wider community, with the caveat that the institution must pay attention to key factors such as transparency, ease of use, and providing clear information about the impact and benefits of donations. The effectiveness of implementing these features can be measured by an increase in the number of donors, the amount of donations collected, and the level of community participation in programs run by Dompet Dhuafa.
Pengaruh Pendapatan Asli Daerah Dan Pendapatan Transfer Terhadap Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur Yayuk Musrini; Muhammad Aufa
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2961

Abstract

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Regional Government Financial Performance. Using 38 samples of Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regency/City Regional Governments in East Java Province for the 2020-2022 period which have been officially published and audited by the East Java Province Representative Financial Audit Agency (BPK Jatim). Testing was carried out using multiple regression. The test results prove that Regional Original Income has an influence on Regional Government Financial Performance. General Allocation Funds and Special Allocation Funds have no effect on Regional Government Financial Performance.
Pengaruh Pemahaman Literasi Keuangan, Manfaat, Dan Kualitas Layanan Bagi Mahasiswa Akuntansi Terhadap Minat Menggunakan Paylater Rachmah, Dian; Muhammad Aufa
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.314

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh literasi keuangan, manfaat, dan kualitas layanan mahasiswa akuntansi terhadap minat untuk menggunakan paylater. Teori yang digunakan dalam penelitian ini adalah teori Technology Acceptance Model (TAM). Jenis penelitian ini adalah kuantitatif dengan cara pengambilan sampel menggunakan metode purposive sampling yang populasinya merupakan mahasiswa akuntansi di Universitas Muhammadiyah Gresik. Cara pengambilan sampel yaitu menggunakan kuesioner berbentuk google form. Fenomena yang terjadi saat ini adalah banyak mahasiswa akutansi yang senang berbelanja online menggunakan sistem pembayaran Paylater yang notabene mereka paham dengan sistem utang dalam keuangan dan telah dibuktikan pada 110 responden. Yang kemudian jawaban dari responden akan diolah dan berhasil mendapatkan hasil akhir bahwa literasi keuangan, manfaat, dan kualitas layanan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi menggunakan paylater.
Pengaruh Sistem Akuntansi Keuangan Daerah, Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah Nur Isnaini Machmudiyanti; Muhammad Aufa
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.317

Abstract

This study aims to examine the influence the application of regional financial system, the quality of human resources, and the application of internal control system to the quality of local government financial reports. This type of research is quantitative research by distributing questionnaires. The theory used in this study is the stewardship theory. The sampling method in this tudy was the purposive sampling method. The sample in this study is the staff/employees BPPKAD Gresik were 46 respondents. The analytical method used is multiple linear regression analysis using the IBM SPSS Statistic 22 Program. The result of this study indicate that the influence the application of regional financial system has a significant influence and the quality of local government financial reportsand the quality of human resources, application of internal control system partially does not have a significant influence on the quality of local government financial reports.
Analisis Fraud Diamond Theory terhadap Kecurangan Akuntansi di Sektor Pemerintahan Yulia Deby Pratiwi; Muhammad Aufa
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 1 (2024): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i1.2254

Abstract

This study aims to prove the effect of compensation suitability, internal control system, organizational culture, and competence on the occurrence of fraud in the government sector. The sample used in this study was 52 employees in 3 Gresik Regency government offices using purposive sampling. This study uses multiple linear regression analysis techniques. The regression results show that the internal control system has an effect on the tendency of fraud, while compensation suitability, organizational culture and competence have no effect on the tendency of fraud in the Gresik Regency government.
The Role of Promotional Media in Developing Sustainable Mining Heritage Tourism Muhardi; Oktini, Dede; Fadhilah, Arief; Aufa, Muhammad
Mediator: Jurnal Komunikasi Vol. 16 No. 2 (2023): Mediator: Jurnal Komunikasi
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mediator.v16i2.3037

Abstract

Open Pit Nam Salu tourist area, a Belitung National Geopark that has received recognition as a UNESCO Global Geopark, is one of the mining heritage-based tourist attractions visited by tourists from several countries from all continents of the world. For this reason, this research aims to analyze the role of promotion media in developing sustainable tourism on mining heritage. The method used in this research is descriptive qualitative using the Systematic Literature Review method, supported by interview and documentation methods. The study was conducted in Belitung, Bangka Belitung Province, Indonesia. The results show that promotional media is essential in helping the development of sustainable mining heritage tourism. The dominant promotional activities the Open Pit Nam Salu tourist attraction management carries out are advertising and digital/internet marketing. Then, regarding the sustainability of mining heritage tourism, at least three pillars must be met, starting from the environmental, social, and economic pillars.
Pengaruh Audit Fee dan Audit Tenure Terhadap Kualitas Audit Widiya Damayanti, Eka; Aufa, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 3 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i3.293

Abstract

The purpose of this study is to examine how to audit tenure and audit fees affect audit quality. This study employs secondary data types and a quantitative methodology. The annual reports of manufacturing firms in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016–2020 period serve as the research population. These reports are processed using a purposive sampling method based on predetermined criteria. Fifteen companies were chosen at random from the results of the specified criteria. Logistic regression analysis is used in this study. The survey's findings suggest that audit fees have a beneficial impact on audit quality. However, audit tenure does not affect audit quality.
Integrated Urban Farming System (IUFS): POTENSI DAN PELUANG MAKASSAR MENUJU KOTA EKOLOGIS La Ode, La Ode Muhammad Noval Alfrizi; Akrim, Djusdil; Angela, Luisa; Tsamara, Jilan; Napitupulu, Ronatio; T.P, Chatarina; Aufa, Muhammad
JEBE: Journal of Environment Behavior and Engineering Vol. 3 No. 1 (2025): Journal of Environmental Behavior and Engineering
Publisher : Program Studi Teknik Lingkungan Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebe.v3i1.6382

Abstract

Kota Makassar, dengan laju urbanisasi tinggi dan keterbatasan lahan, memerlukan solusi yang menggabungkan pertanian tanaman dan akuakultur dalam satu siklus tertutup. Integrated Urban Farming System (IUFS) memanfaatkan bekas air wuduh dari masjid dan lahan komunitas berupa vertikal farming dan kolam akuaponik, Estimasi target uji coba diharapkan dapat menghasilkan hingga 1 kuintal sayur dan 50 kg ikan lele per siklus sambil menghemat air sekitar 15 %. Selanjutnya respon dan partisipasi jamaah dan warga membuka peluang edukasi lingkungan dan pemberdayaan komunitas. Sedangkan penerapan kebijakan insentif serta pedoman ISO 14001:2015 akan menjamin tata kelola lingkungan terintegrasi. Dengan kemitraan akademik– komunitas dan model pembiayaan mikro, IUFS dapat memperkuat ketahanan pangan lokal dan mengukuhkan citra Makassar sebagai kota ekologis.
Co-Authors Akrim, Djusdil Alvionita, Nanda Angela, Luisa Arief Fadhilah Dika Triyani Putri Hadi Ismanto Indra Gita Anugrah La Ode, La Ode Muhammad Noval Alfrizi Lailatul Maghfiroh Madian Muhammad Muchlis Miftha Anasthasya Shintya Putri Muhardi Mulyaningrum, Kurnia Napitupulu, Ronatio Nur Isnaini Machmudiyanti Oktini, Dede Rachmah, Dian Rahmawati, Zeni Salwa Permata Pratiwi Suwarno Suwarno Syaiful . T.P, Chatarina Tantia Rahmawati Tsamara, Jilan Tumirin Widiya Damayanti, Eka Yayuk Musrini Yulia Deby Pratiwi