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All Journal Jurnal Akuntansi Multiparadigma AkMen JURNAL ILMIAH MALIA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Jurnal Abdi Insani Jurnal Aktiva : Riset Akutansi dan Keuangan AKUNSIKA: Jurnal Akuntansi dan Keuangan Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Ininnawa: Jurnal Pengabdian Masyarakat Accounting Student Research Journal Jurnal Abdimas Multidisiplin Vifada Management and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer
Ramadhani, Febrina Nur
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Religion Agriculture, Biological Sciences & Forestry Humanities 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 Mathematics Physics Public Health Social Sciences Other

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Integrasi Nilai Budaya Bugis Sipakatu, Sipakalebbi’, Sipakainge’ Dalam Kode Etik Akuntan Akbar, Wina Ayudia; Ramadhani, Febrina Nur; Dahlan, Lukman
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/v67hq224

Abstract

Penelitian ini berusaha mengintegrasikan nilai budaya bugis yakni Sipakatu, Sipakalebbi’, dan Sipakainge’ ke dalam prinsip etika profesi akuntan. Perilaku akuntan turut mempengaruhi kualitas laporan keuangan sehingga dengan adanya nilai budaya bugis dalam diri seorang Akuntan dapat mengarahkannya untuk menjunjung kode etik profesi.  Penelitian ini menggunakan metode Literatur Review dengan mengkaji artikel yang sesuai dengan tujuan penelitian ini. Jumlah artikel yang direview sebanyak 20 artikel, diambil melalui Platform Google Schooler. Dalam profesi akuntan, saling memanusiakan, menghormati dan menghargai sesama anggota penting untuk menciptakan lingkungan kerja yang harmonis dan produktif. Pujian atas prestasi dapat meningkatkan motivasi dan kinerja akuntan, serta mendorong mereka untuk meningkatkan kualitas pekerjaannya. Sementara, saling mengingatkan memastikan akuntabilitas dan kepatuhan terhadap standar etika yang berlaku. Oleh karena itu, nilai budaya bugis Sipakatu, Sipakalebbi’, dan Sipakainge’ dapat diintegrasikan dalam kode etik profesi akuntan sehingga diperlukan adanya internalisasi nilai budaya ini ke dalam diri setiap akuntan.
Theory of stewardship in the marriage of female migrant workers: Perspectives of accounting and accountability Febrina Nur Ramadhani; Lilik Purwanti; Aji Dedi Mulawarman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.157

Abstract

This research explores accounting and accountability practices in the families of female workers (TKW) in East Java, based on the concept of stewardship theory. The study was carried out using a qualitative approach to ethnomethodology; we obtained data on 10 TKW individuals from East Java through in-depth interviews with the FGD technique. The results show that, based on the concept of stewardship theory, the implementation of accounting and accountability practices in TKW families has been applied. In TKW families, accounting and accountability practices aim to control the financial management of the husband's family so that it does not exceed the budget set by the wife and there is no deviation in the use of funds. This study shows that the application of the concept of stewardship theory can avoid various disputes that may arise due to problems of accountability for financial management. The application of the concept of stewardship theory, on the other hand, affects accounting practices that pay attention only to material aspects to lead TKW families to the spirit of capitalism.
Kerangka Kerja Akuntansi Rumah Tangga Berbasis Islam Untuk Tenaga Kerja Wanita Ramadhani, Febrina Nur; Anwar, Azwar
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.505

Abstract

This research aims to construct a household accounting framework for families of Indonesian women workers based on Islamic values. Using the Islamic Accounting Anthropology (IAA) methodology, this research involves four stages of analysis: existing, synchronic, diachronic, and construction. Data were collected through focus group discussions, interviews, observation, and documentation. The results showed that modernization brought foreign values, such as materialism and individualism, into rural households and influenced family members through communication. Written accounting is used by wives to monitor husbands' financial management. Synchronic analysis shows the continuity of local and religious values such as responsibility, cooperation and mutual respect, which are embodied in unwritten accounting practices. The diachronic analysis identified seven ideal Islamic values for household accounting: ikhtiar, ikhlash, tawakal, barakah, simplicity, kinship, and transparency. These values make up the basic household accounting equation expressed as Rizq + Barakah = Ikhtiar + Ikhlash + Tawakal. This basic equation guides the construction of household accounting through the integration of quantitative elements (income, expenditure, savings, investment) and qualitative elements (spiritual and ethical values). This framework serves as a means of worship and maintaining the trust entrusted by Allah
Integrasi Nilai Budaya Suku Bugis A’Bulo Sibatang Dalam Good Corporate Governance (GCG) Nasrullah Asri; St Ainun Khairunnisa; Ramadhani, Febrina Nur
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 7 No 2 (2025): Juni 2025
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v7i2.290

Abstract

Penelitian ini bertujuan mengkaji bagaimana nilai-nilai A’bulo Sibatang dari masyarakat Bugis dapat diintegrasikan ke dalam prinsip Good Corporate Governance (GCG), untuk membangun tata kelola perusahaan yang lebih beretika, manusiawi, dan berkelanjutan. Pendekatan yang digunakan adalah Systematic Literature Review dengan cara meninjau, memilah, dan menganalisis literatur yang telah dipublikasikan sebelumnya secara sistematis. Temuan penelitian menunjukkan bahwa nilai-nilai lokal seperti Sipakatau, Sipakainge’, Sipakalabiri’, dan Assamaturukkang sejalan dan dapat memperkuat prinsip-prinsip GCG seperti keadilan, akuntabilitas, integritas, tanggung jawab, dan transparansi. Nilai-nilai ini menumbuhkan budaya saling menghormati, keterbukaan terhadap kritik, menjaga martabat, serta memperkuat kerja sama dalam dunia bisnis. Tanpa landasan nilai-nilai lokal, penerapan GCG di Indonesia masih rentan terhadap pelanggaran, sebagaimana tercermin dalam kasus Jiwasraya dan Pertamina. Implikasi dari penelitian ini menunjukkan bahwa integrasi nilai A’bulo Sibatang dapat menjadi pendekatan kontekstual dan berkelanjutan dalam membangun sistem tata kelola yang lebih etis dan dipercaya publik. Kebaruan dari penelitian ini terletak pada upaya menghidupkan kembali akar budaya lokal untuk memperkuat praktik GCG secara otentik di Indonesia.
Integrasi Nilai-Nilai Getteng, Lempu, Dan Ada Tongeng Dalam Etika Profesi Akuntan Sam, Marwah Amaliah Putri; Akbar, Wina Ayudia; Febrina Nur Ramadhani
Accounting Student Research Journal Vol 4 No 2 (2025): ASRJ - September 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v4i2.12083

Abstract

Penelitian ini bertujuan untuk mengintegrasikan nilai-nilai lokal getteng, lempu, dan ada tongeng sebagai upaya memperkuat penerapan etika profesi akuntan. Metode yang digunakan adalah literature review dengan mengumpulkan dan menganalisis jurnal-jurnal terkait ketiga nilai tersebut, kemudian mengintegrasikannya ke dalam konteks etika profesi akuntan. Hasil penelitian menunjukkan bahwa integrasi nilai-nilai tersebut dapat membentuk karakter dan perilaku profesional yang jujur, bertanggung jawab, serta memperkuat etika profesi akuntan. Implikasi dari penelitian ini mencakup pemahaman lebih dalam mengenai penerapan nilai-nilai budaya lokal dalam praktik profesional, serta sebagai dasar penyempurnaan kode etik akuntan yang relevan dengan kearifan lokal. Kebaruan dari penelitian ini terletak pada pendekatan yang menitikberatkan pada penggabungan nilai-nilai budaya lokal ke dalam etika profesi untuk meningkatkan integritas dan profesionalisme akuntan.
SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH Mulawarman, Aji Dedi; Lamase, Muhammad Fadhir Abdullah Ido; Ananda, Meryana Rizky; Ramadhani, Febrina Nur
Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.4196

Abstract

Research Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business.Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign.Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system.
Productive Zakat Based on Local Potential: A Multi-Case Study in Rural and Urban Areas Ekaviana, Dessy; Nur Ramadhani, Febrina
MALIA: Jurnal Ekonomi Islam Vol 16 No 2 (2025)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v17i2.6153

Abstract

Introduction: This study explores the implementation of locally-based productive zakat programs in urban and rural contexts, aiming to analyze the effectiveness of integrating local economic potential in empowering zakat beneficiaries. Using a qualitative multi-case study approach, Wahdah Inspirasi Zakat (WIZ) Makassar was selected as the urban case and LAZISMU Grobogan as the rural case. Methods: Data were collected through in-depth interviews and document analysis. Results: The results reveal that leveraging local potential in productive zakat programs significantly improves the income and economic independence of mustahik. WIZ Makassar focuses on skills training, micro-business support, and women empowerment to address urban poverty. In contrast, LAZISMU Grobogan utilizes rural resources such as goat farming and organic fertilizer production to support small businesses and community welfare. The study identifies five key phases in program success: mapping potential, selecting beneficiaries, providing continuous assistance, monitoring business progress, and conducting evaluation. Conclusion and Suggestion: However, challenges persist, including beneficiaries' preference for consumptive aid and the limited human resources in zakat institutions. To overcome these barriers, strategies such as community education, institutional capacity development, and funding diversification are necessary. The findings underscore the importance of context-specific zakat management models tailored to local characteristics, ensuring sustainable economic empowerment. This research offers a practical framework for zakat institutions seeking to optimize the impact of productive zakat programs in varied socioeconomic settings.
Pendampingan Optimalisasi Pemasaran Digital bagi Pelaku Usaha Tenun di Sa'dan Tobaranna Kabupaten Toraja Utara Syachbrani, Warka; Rais, Anisatun Humayrah; Ramadhani, Febrina Nur; Oktaviyah, Nurafni; Bahri, Nur Alim
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Volume 03 Nomor 02 (Oktober 2025)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v3i2.10529

Abstract

Kegiatan pengabdian ini dilaksanakan untuk menjawab permasalahan terbatasnya jangkauan pemasaran produk tenun Sa’dan Tobaranna yang selama ini hanya bergantung pada kunjungan wisatawan dan kerja sama dengan toko-toko lokal. Minimnya literasi digital, belum adanya akun pemasaran resmi, serta tidak tersedianya dokumentasi produk yang layak menjadi kendala utama yang menghambat pengembangan pemasaran. Program pendampingan dilakukan melalui empat tahapan, yaitu perencanaan, pelaksanaan pendampingan, implementasi, dan evaluasi. Pendampingan berfokus pada pengenalan media sosial sebagai sarana digital marketing, pengumpulan dokumentasi visual, bantuan teknis pembuatan konten, pembuatan akun Instagram, serta penyusunan konten dan katalog digital. Hasil kegiatan menunjukkan bahwa pelaku usaha mulai mampu mengoperasikan media sosial secara mandiri, menghasilkan konten visual sederhana, dan memanfaatkan Instagram sebagai kanal promosi. Dua akun pemasaran, yaitu @toko_turu dan @tenun_laibulu, berhasil dikembangkan dan menunjukkan peningkatan aktivitas melalui unggahan produk, storytelling motif, serta interaksi dengan calon pembeli. Evaluasi menunjukkan adanya peningkatan engagement dan minat konsumen yang menjadi indikasi awal efektivitas media sosial dalam memperluas jangkauan pemasaran. Dengan demikian, pendampingan pemasaran digital ini tidak hanya meningkatkan kapasitas pelaku usaha, tetapi juga mendukung pelestarian budaya tenun Toraja melalui pemanfaatan teknologi digital.
PENINGKATKAN KOMPETENSI AKADEMIK MAHASISWA MELALUI PELATIHAN PENULISAN ARTIKEL ILMIAH BERBASIS IMRAD Ramadhani, Febrina Nur; Hidayatullah, Andi Muhammad Syukur; Dahlan, Lukman; Bahri, Nur Alim; Akbar, Wina Ayudia
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3341

Abstract

The ability to write scientific articles is an essential competency for students to develop academic capacity, enhance scientific literacy, and foster critical as well as systematic thinking skills. However, preliminary surveys indicated that most students of the Faculty of Economics and Business, Universitas Negeri Makassar, still encountered difficulties in preparing scientific articles properly. This community service activity aimed to improve students’ understanding and writing skills through training based on the IMRAD structure (Introduction, Method, Result, and Discussion). The program was conducted over eight weeks using a participatory approach, consisting of four main stages: material delivery, article drafting assistance, manuscript review, and selection of articles for publication. Evaluation was carried out through pre-test and post-test questionnaires and writing skill assessments using a 1–5 scale. The results showed significant improvement in students’ understanding and writing ability, with average scores categorized as good to very good. Participants became more skilled in composing the results, discussion, and conclusion sections, as reflected in the consistent increase in evaluation scores. As a tangible output, two student articles were successfully published, one in a national journal and another in the proceedings of an international conference. These findings indicate that IMRAD-based training is effective in enhancing students’ academic competencies and producing publishable scientific works.
Amanah-Based Household Accounting: A Muslim Family Perspective Ramadhani, Febrina Nur; Ekaviana, Dessy; Mujahidi, Khairul
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 2, July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5489

Abstract

This study aims to explore the meaning of trust-based household accounting from the perspective of Muslim families. Employing a qualitative approach and transcendental phenomenology method, data were collected through in-depth interviews with five Muslim families from diverse socio-economic backgrounds. The findings reveal that trust-based household accounting is understood as a process of managing family finances grounded in Islamic spiritual values, responsibility, justice, transparency, and deliberation as part of fulfilling one’s duty as a servant of Allah and leader within the family. This research highlights the importance of integrating ethical and religious values into domestic accounting practices and offers a conceptual contribution to the development of value-based accounting.
Co-Authors - Indrawan Azis, - Aji Dedi Mulawarman Akbar, Wina Ayudia Ananda, Meryana Rizky Anisatun Humayrah Rais Anwar, Azwar Bahri, Nur Alim Dahlan, Lukman David Kaluge Ekaviana, Dessy Hidayatullah, Andi Muhammad Syukur Lamase, Muhammad Fadhir Abdullah Ido Lilik Purwanti M. Fadhir A.I. Lamase Meryana Ananda Meryana Ananda Meryana Rizky Ananda Meryana Rizky Ananda Muhammad Fadhir Abdullah Ido Lamase Muhammad Ichsan Mujahidi, Khairul Nasrullah Asri Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Rahmanti, Virginia Nurafni Oktaviyah Pallavi Pathak Sam, Marwah Amaliah Putri St Ainun Khairunnisa Virginia Nur Rahmanti Warka Syachbrani Wilson Junior