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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Mirai Management Hasanuddin Economics and Business Review AFEBI Accounting Review Proceeding Simposium Nasional Kelautan dan Perikanan Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi MABIS: Manajemen dan Bisnis Jurnal Proaksi The Indonesian Journal of Accounting Research Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Nobel Management Review Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi dan Keuangan Indonesia Contemporary Journal on Business and Accounting Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Bukhori: Kajian Ekonomi dan Keuangan Islam Celebes Journal of Community Services
Gagaring Pagalung
Universitas Hasanuddin
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Maqashid Syari'ah Index Model in Sharia Bank Ridwan, Mukminati; Pagalung, Gagaring; Luthfi, Mukhtar; Amin, Abd Rauf Muhammad
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2283

Abstract

Purpose: This study aims to identify the appropriate model for measuring the level of Maq'hid syar'ah in sharia banking. Methodology: The method used is a qualitative method with a literature approach. The data used are the results of published research using the Maq'hid syar'ah index with the study object of sharia banking. Results: The results of the study indicate that there are 5 measurement concepts used in measuring the sharia-compliancy of Sharia banks using the Maq'hid syar'ah index. Of the five concepts, there is a fundamental similarity that is the key to achieving the goal of Maq'hid syar'ah, which is purifying the soul, justice, and public welfare. A simple model that can be used to measure quantitatively is by using 3 main instruments; Interest-free business for the purpose of purifying the soul, Zakat for the purpose of achieving justice, and real investment for the purpose of realizing welfare (maslaha).
Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya Diaraya; Gagaring Pagalung; Abdul Hamid Habbe; Ratna Ayu Damayanti
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.169 KB) | DOI: 10.26487/hebr.v1i1.1160

Abstract

This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.
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.
MENGINTEGRASIKAN NILAI ETIKA LINGKUNGAN DALAM AKUNTANSI : TINJAUAN FILSAFAT ILMU DAN IMPLIKASINYA BAGI KEBERLANJUTAN : - Rahim, Nurhidayah; Habbe, Hamid; 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.v21i3.4974

Abstract

This paper examines the importance of integrating environmental ethics values into accounting to support sustainability. In the context of rapid global economic development, the issues of natural resource exploitation and environmental degradation are increasingly urgent to address. The research methodology used is qualitative literature analysis focusing on traditional accounting practices and sustainability-oriented alternatives. The findings indicate that accounting needs to transform from a traditional shareholder-focused approach to a more holistic system that integrates ethical and environmental values. This approach is expected to motivate companies to make more responsible and sustainable business decisions. Thus, accounting is not only a reporting tool but also a catalyst for change towards an economy that respects environmental and social values.
Peningkatan Kapabilitas Bendahara Pengeluaran dalam Penatausahaan Belanja Daerah Kabupaten Pangkajene dan Kepulauan Arifuddin; Kartini; Utami, Rizky; Pagalung, Gagaring; Baja, Haniek Khoirunnisa; Ashari, Muhammad; Rahman, Abdul
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1208

Abstract

Kegiatan pengabdian ini dilaksanakan dalam rangka meningkatkan kapabilitas Bendahara Pengeluaran – Satuan Kerja Perangkat Daerah (SKPD) dalam menatausahakan pengelolaan keuangan daerah sehingga dapat menjalankan perannya secara profesional, bertanggung jawab dan auditable. Peningkatan kapabilitas yang diperoleh oleh para Bendahara Pengeluaran diharapkan berdampak pada pengelolaan keuangan daerah Kabupaten Pangkajene dan Kepulauan sehingga dapat berjalan dengan baik dan sesuai dengan ketentuan Undang-Undang, serta diharapkan penatausahaan dan pelaporan yang dijalankan sudah sesuai dengan prinsip-prinsip Standar Akuntansi Pemerintahan (SAP). Metode pelaksanaan kegiatan dilakukan dengan cara ceramah dan materi tutorial yang dilaksanakan di Perkantoran Pemerintah Daerah Kabupatan Pangkajene dan Kepulauan. Hasil pelaksanaan kegiatan menperlihatkan bahwa para bendahara penerima SKPD berhasil melaksanakan penatausahaan bendahara penerimaan dengan baik sehingga dapat menunjang tugas dan wewenang mereka sebagai bendahara pengeluaran.
The Impact of Budget Time Pressure on Professional Conduct During the Covid-19 Period Burhanuddin, Fia Fauzia; Pagalung, Gagaring; Kusumawati, Andi
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7356

Abstract

Main Purpose - This study aims to examine the effect of professionalism and time budget pressure on audit quality, with job stress as a moderating variable during the COVID-19 pandemic. Method - This research employs a quantitative explanatory approach using a survey method, with data collected via questionnaires distributed to auditors at the BPK RI South Sulawesi Representative Office. The analysis was conducted using Structural Equation Modeling (SEM) through SmartPLS to test the relationships and moderating effects among variables. Main Findings - The study finds that time budget pressure negatively affects audit quality, while professionalism has a positive effect. Job stress significantly moderates both the relationship between time budget pressure and audit quality and the relationship between professionalism and audit quality. These findings suggest that psychological stress during the pandemic amplifies the impact of professional behavior and time constraints on audit outcomes. Theory and Practical Implications - This study strengthens the Job Demands-Resources and Attribution Theory by demonstrating that job stress significantly moderates the relationship between time budget pressure and professionalism on audit quality, especially in crisis contexts such as the COVID-19 pandemic. Practically, the findings highlight the need for audit institutions to manage auditor workload and stress levels effectively to maintain high audit quality during disruptive periods Novelty - This study offers novelty by introducing job stress as a moderating variable in the relationship between time budget pressure and professionalism on audit quality during the COVID-19 pandemic, which has rarely been explored in previous literature.
Effects of accounting information on excess return using Fama and French three-factor model in order to examine capital market reaction due to dividend announcement Diaraya, Diaraya; Pagalung, Gagaring; Habbe, Abdul Hamid; Damayanti, Ratna Ayu
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1160

Abstract

This paper discussed the effects of accounting information on the excess return of shari’ah stocks and conventional stocks using Fama and French Three Factor Model, and examined the reaction of the capital markets as a result of the dividend announcement. The results and data analysis had yielded 8 stock portfolios. It can be concluded that the AER variable movements had an immediate reaction to the movement, meaning that the dividend announcement brought the content of the information to the capital markets or it can be said that the Indonesian capital market conditions have started heading to a semi-strong form.
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.
Accounting Practices In Determining the Value of Dowry (Boka) in Buton Custom Weddings in Baubau City Rachmadani, Febby; Wiliana, Rahayu; Pagalung, Gagaring; Damayanti, R.A
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract

This study aims to reveal culture accounting practices in the process of determining the dowry value (boka) in traditional marriages of the Buton people in Baubau City. This research is a qualitative descriptive. Data collection was carried out through observation, interviews and documentation. The result showed that the accounting practice in determining the nominal value of the dowry (boka) was carried out in three stages, namely lukuti, pesoloi/pesolopi, and losa. The value of the dowry (boka) can be influenced by the level of the bride’s traditional social status. There is no bargaining process in the process of determining the dowry (tauraka). The process of determining the dowry (tauraka) is different from the process of setting accounting prices. Culture constructs reverse accounting with conventional accounting. Culture values are higher in values than money. Customs is above the transaction. Love underlies marriage so that the noble values of the Buton-Baubau Tribe are used in the entire process of determining the dowry (tauraka). 5 cultural values as well as money and gold as a means of paying the dowry (tauraka) of the Buton-Baubau Indigenous Tribe. The researcher found 5 meanings of the dowry value (boka) contained in the traditional wedding culture of the Buton-Baubau tribe, namely: respect, respect, readiness and responsibility, requests for permission and blessing. Prices are not always seen based on materials and numbers. Price has a different meaning from the point of view of the Buton-Baubau people.
Dampak pandemi covid-19 terhadap kinerja keuangan perusahaan manufaktur di Indonesia Pagiling, Revita Dwi Aviani; Pagalung, Gagaring; Darmawati, Darmawati
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 5 (2023): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/nautical.v2i5.547

Abstract

Merebaknya pandemi Covid-19 secara global termasuk Indonesia yang dimulai sejak awal tahun 2020. Di Indonesia Covid-19 pertama kali diumumkan pada tanggal 2 Maret 2020, pandemi COVID-19 yang terjadi ini mau tidak mau memberikan dampak terhadap berbagai sektor pada tataran ekonomi global. Industri manufaktur merupakan salah satu sektor yang terkena dampak dari pandemi COVID-19. Dimana industri manufaktur merupakan industri yang memberikan pengaruh besar terhadap perekonomian nasional. Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedaan siginifikan kinerja keuangan perusahaan karena adanya covid-19 (studi kasus pada perusahaan manufaktur sektor aneka industry yang terdafatr Di Bursa Efek Indonesia 2018-2021). Data penelitian ini diambil sebelum dan setelah diumumkannya kasus pertama covid-19 di Indonesia. Data diolah dengan paired sample t-tes, dengan menggunakan SPSS versi 23. Dari hasil pengolah data, menunjukkan Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Likuiditas Perusahaan manufaktur aneka industri Yang Terdaftar Di BEI Sebelum dan Sesudah Pengumuman Nasional Kasus Pertama Covid-19, Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Profitabilitas Perusahaan manufaktur aneka industri Yang Terdaftar Di BEI Sebelum dan Sesudah Pengumuman Nasional Kasus Pertama Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Solvabilitas Perusahaan manufaktur aneka industri Yang Terdaftar Di BEI Sebelum dan Sesudah Pengumuman Nasional Kasus Pertama Covid-19 dan Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Aktivitas Perusahaan manufaktur aneka industri Yang Terdaftar Di BEI Sebelum dan Sesudah Pengumuman Nasional Kasus Pertama Covid-19.
Co-Authors - Indrawan Azis, - Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Afdal Afdal, Afdal Ahmad Nouruzzaman Aini Indrijawati Amin, Abd Rauf Muhammad Amin, Asbi Amiruddin . An Ras Try Astuti Andi Aswan Andi Ruslan ARIFUDDIN Asbi Amin Astuti, An Ras Try Ayu Damayanti, Ratna Azis, Siti Nafisah Baja, Haniek Khoirunnisa Bambang Sudibdyo Burhanuddin, Fia Fauzia Damayanti, R.A Darmawati Darmawati Darmawati Darmawati Diaraya Diaraya Diaraya Diaraya, Diaraya febby rachmadani Firman Firman Ghaliyah Nimassita Triseptya Grace T. Pontoh Habbe, Hamid Hamid Habbe, Abdul Hardyanto Rivai Hariatih Hasyim M Hasyim M Heri Irawan Hurriah Ali Hasan Jamaluddin Majid Jusni Jusni Kara, Muslimin H. KARTINI Kusumawati, Andi Lusiana Kanji Luthfi, Mukhtar Mansyur, Alif Ilman Muh Shadiqul Fajri AF Muh. Abdi Imam Muhammad Ashari Muhammad Husni Muhammad Zaikin Munizu, Muzran Muslimim Kara Muslimin H. Kara Muslimin Kara Muslimin Kara Muslimin Kara Nur Hidayah Pagiling, Revita Dwi Aviani Rachmadani, Febby Ratna Ayu Damayanti Reski Wardani Revita Dwi Aviani Pagiling Reza, Muhammad Jamil Ridwan, Mukminati Robert Jao Ryketeng, Masdar Salam Sekar Mayangsari ST. HADIJAH WAHID Sudirman Sudirman Suharli Syarifuddin Rasyid Syarifuddin Syarifuddin Talebong, Kevin Utami, Rizky Wahyudi Yudi Wiliana, Rahayu