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All Journal The International Journal of Accounting and Business Society IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Religious and Cultural Studies Indonesian Journal of Applied Accounting and Finance
Sirajudin
Politeknik Negeri Banjarmasin
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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TINJAUAN KEUANGAN DAN NONKEUANGAN PEMBELAJARAN DARING Sirajudin; Nurul Mukhlisah; Lea Emilia Farida
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 1 (2021): 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.6.1.2021.15-22

Abstract

Penelitian ini bertujuan menggali fenomena pembelajaran daring pada mahasiswa D3 Akuntansi Poliban dalam tinjauan perspektif keuangan dan nonkeuangan. Teknik analisis yang digunakan adalah mentranskripsi hasil korespondensi dengan informan, dilanjutkan dengan mendeskripsikan atau menarasikan semua analisis kontekstual atas tinjauan keuangan dan nonkeuangan selama pembelajaran daring. Hasil penelitian mengungkapkan bahwa terjadi penghematan pengeluaran informan selama pembelajaran daring dari perspektif keuangan, namun dari perspektif nonkeuangan para informan sebagai makhluk sosial kehilangan interaksi langsung, seperti berkumpul dengan sesama kolega, lingkungan kampus beserta civitas akademika lainnya. Abstract: Online Learning Financial and non-Financial Overview. This study aims to explore the phenomenon of online learning among D3 Poliban Accounting students in a financial and non-financial perspective review. The analysis technique used is transcribing the results of correspondence with informants, followed by describing or narrating all contextual analyzes of financial and non-financial reviews during online learning. The results of the study revealed that there was savings in informants' expenditure during online learning from a financial perspective, but from a non-financial perspective, informants as social beings lost direct interactions, such as gathering with colleagues, the campus environment and other academics. .
Religious Perspective of Funeral Care Accountability and Sustainability Nurul Mukhlisah; Lea Emilia Farida; Sirajudin
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.010

Abstract

This study aims to reveal accountability and sustainability in religious activities, relating to funeral service at Al Jihad Mosque in Banjarmasin. The activity has been going on for a long time and necessitates accountability and sustainability in the activities of mutual assistance in the mourning conditions. This study uses a qualitative approach with the technique of indexing the results of interviews from informants and analyzing the contextual accountability and sustainability of funeral service at Al Jihad Mosque. The result reveals that Al Jihad Mosque has a funeral service unit that provides services without any direct financial ties like the other dues of funeral's aid model in general. They are more open with accountability of the costs required to administer the funeral service and focus on professionalism in services provision.
PENGELOLAAN KEUANGAN DI DESA BANGKAL KECAMATAN LABUAN AMAS SELATAN KABUPATEN HULU SUNGAI TENGAH TAHUN 2020 (IMPLEMENTASI PERMENDAGRI NO. 20/2018) Putri Faizatunnisa; Sirajudin; Rusman Irwansyah
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.863 KB) | DOI: 10.31961/ijaaf.v2i1.1411

Abstract

This research was conducted in Bangkal Village in the fiscal year 2020 which aims to find out how the village's financial management with stages of planning, implementation, administration, reporting, and accountability in accordance with Permendagri No. 20 of 2018 on village financial management. This type of research is qualitative with a descriptive approach and data collection techniques through interviews and documentation on financial management in Bangkal Village in the fiscal year 2020. Based on the research results, it can be concluded that the implementation of Permendagri No. 20 of 2018 on village financial management in Bangkal Village has been in accordance with the existing rules.
Revealing Trader's Sustainability in The Lok Baintan’s Floating Market Sirajudin; Iwan Triyuwono; Imam Subekti
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.667

Abstract

Purpose — This paper revealed the trader’s sustainability in Lok Baintan’s floating market using an interpretive paradigm and the religionist phenomenological approach. Design/methodology/approach—A religionist phenomenology approach (which developed Husserl’s transcendental with a religionist paradigm) was used to conduct in-depth interviews and site observation. Some relevant literature was also used to sharpen the maps of findings.  Findings—The result states that Lok Baintan’s floating market is sustainable and supported by religious values. These values became a basic value for traders to survive in. Those traders believe that everything has its own fortune and has been arranged by God. This belief made them keep enlivening and trading along the river in Lok Baintan’s floating market. Practical implications — The belief that God has arranged all beings' fortunes has led traders to give up on the conditions of nature’s environment where they lived. This made them survive and enliven the Lok Baintan’s Floating Market. Originality/value — This paper argues that religious values and beliefs have influenced Banjarese (local people) to keep their simple lives lasting until now.  This is the key to sustainability in the Lok Baintan Floating Market.
Co-Authors Imam Subekti Iwan Triyuwono Lea Emilia Farida Nurul Mukhlisah, Nurul Putri Faizatunnisa Rusman Irwansyah