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All Journal COMPETITIVENESS JOURNAL Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Atma Jaya Accounting Reseach (AJAR) Jurnal Akuntansi Economics and Digital Business Review International Journal of Humanities Education and Social Sciences Advances in Taxation Research JER
Muhammad Adil
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KINERJA SOSIAL DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PT. INDONESIA POWER Muhammad Adil; Endang Winarsih
AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i02.81

Abstract

This study aims to analyze the effect of disclosure of sosial performance and environmental performance on the financial performance of PT. Indonesia Power. The type of research used is a quantitative method that emphasizes the analysis of numerical data (numbers) processed by statistical methods. The processed data is a summary of financial performance data along with points of social performance and environmental performance with the calculation technique of the percentage of financial performance ratios measured by analysis of liquidity ratios, solvability, activity, and profitability. Data analysis method uses multiple regression techniques. The results of this study indicate that Sosial Performance and Environmental Performance have a simultaneous and partial significant effect on Financial Performance.
PENGENDALIAN INTERN PADA PENERIMAAN DAN PENYALURAN DANA ZAKAT, INFAQ, DAN SHADAQAH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SULAWESI SELATAN Muhammad Adil
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 8, No 1 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.15 KB) | DOI: 10.35906/je001.v8i1.459

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan pengendalian internal terhadap penerimaan dan penyaluran dana zakat, infaq, dan shadaqah. Metode penelitian yang digunakan adalah metode kualitatif dan objek dari penelitian yang digunakan adalah sistem prosedur penerimaan dan penyaluran dana zakat, infaq, dan shadaqah. Penelitian ini melihat pengendalian internal, dalam sistem prosedur penerimaan dan penyaluran dana zakat, infaq, dan shadaqah pada BAZNAS Sulawesi Selatan. Hasil penelitian menunjukkan bahwa pengendalian internal dan atas penerimaan dan penyaluran dana zakat, infaq, dan shadaqah pada BAZNAS Sulawesi Selatan memiliki beberapa kelamahan namun secara keseluruhan pengendalian internal sudah berjalan dengan baik.
Interpretive Paradigm on Development of Science and Accounting Research Muhammad Adil; Nadhirah Nagu; Andi Rustam; Wahyuni; Idrawahyuni; Endang Winarsih
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.655 KB) | DOI: 10.55227/ijhess.v1i4.87

Abstract

This study aims to understand the reality of social life in depth by understanding its essential nature through the level of emotional experience or subjective experience. With different levels of understanding and human behavior as subjects, research with this paradigm is not looking for generalizations. The interpretive paradigm is considered to have a correlation relationship with problems in the study of accounting and social science so that it can be used as a scientific approach in accounting development. This type of research uses qualitative. The research approach uses a literature review with several sources from previous research. The results of this study indicate that the interpretive paradigm in the philosophy of science can help researchers to see further and deeply related to the reality of social life, so that they can determine whether the reality is just a symbol and the ideas that arise are a truth about the reality of the problem. With the latest information generated will provide the development of science that is getting closer to the truth about the science being studied. In addition, as a perspective in interpretive sociology approach is a solution in solving an accounting problem that has a relationship with social interaction where an in-depth study is carried out and can affect the development of accounting science.
PENERAPAN SISTEM SELEKSI TERBUKA PADA PEMERINTAH DAERAH KABUPATEN SINJAI Mustikawati Mustikawati; Muhammad Adil
COMPETITIVENESS Vol 9, No 1 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v9i1.4393

Abstract

The open selection system is a system for filling out the position of Primary High Leadership (JPT) at regional agencies which is carried out openly and competitively among Civil Servants (PNS) by taking into account the requirements of competence, qualifications, rank, education and training, track record of positions and integrity as well as other requirements needed in accordance with the provisions of the statutory regulations between regencies and cities in 1 (one) province. This study used a qualitative research method by trying to describe the phenomenon of the implementation of open selection in the Sinjai District Government. Data was collected through interviews with several informants, direct observation in the field and literature study. The data were analyzed through the stages of data reduction, data exposure to drawing conclusions. Checking the validity of the findings was carried out through data triagulation, namely by conducting crossinterviews with several informants. The results of this study concluded that the implementation of the open selection system in the Sinjai District Government has produced clean, KKN-free, accountable and wellperforming officials. Some of the obstacles that arise in the implementation of the selection include: there are still indications of KKN practice in the selection process, loss of competition in a position and there are still indications that officials who have a bad trade record pass the selection process  Keywords: Open Selection  ABSTRAK Sistem seleksi terbuka adalah suatu sistem pengisian Jabatan Pimpinan Tinggi Pratama (JPT) pada instansi daerah yang dilakukan secara terbuka dan kompetitif di kalangan Pegawai Negeri Sipil (PNS) dengan memperhatikan syarat kompetensi, kualifikasi, kepangkatan, pendidikan dan latihan, rekam jejak jabatan dan integritas serta persyaratan lain yang di butuhkan sesuai dengan ketentuan peraturan perundang-undangan antar kabupaten kota dalam 1 (satu) provinsi. Penelitian ini menggunakan metode penelitian kualitatif dengan berusaha mendeskripsikan fenomena pelaksanaan seleksi terbuka pada Pemerintah Daerah Kabupaten Sinjai. Data dikumpulkan melalui wawancara dengan beberapa informan, melakukan observasi langsung ke lapangan serta study pustaka. Data dianalisis melalui tahapan reduksi data, paparan data hingga penarikan kesimpulan. Pengecekan keabsahan temuan dilakukan melalui triagulasi data yaitu melalukan wawancara silang dengan beberapa informan.Hasil penelitian ini menyimpulkan bahwa pelaksanaan sistem seleksi terbuka pada Pemerintah Daerah Kabupaten Sinjai telah melahirkan pejabat yang bersih, bebas KKN, akuntabel dan berkinerja. Beberapa kendala yang muncul dalam pelaksanaan seleksi antara lain: masih adanya indikasi praktek KKN dalam pelaksanaan seleksi, hilangnya kompetisi dalam suatu jabatan serta masih adanya indikasi pejabat yang memiliki trade record yang tidak baik lolos dalam proses seleksi, namun semua kendala tersebut dapat diselesaikan melalui penunjukan Panitia Seleksi (PANSEL) yang professional dan berintegritas, membuka ruang bagi pejabat eselon III.b untuk ikut dalam proses seleksi serta melakukan penelusuran rekam jejak jabatan calon pejabat  Kata Kunci: Seleksi Terbuka
ANALISIS STRATEGI PEMASARAN PADA USAHA KECIL MENENGAH PERCETAKAN (STUDI KASUS UKM PERCETAKAN THE BEJOS SCREEN PRINTING, KOTA PALOPO, SULAWESI SELATAN) Syafaruddin Syafaruddin; Amelia Rezky Amin; Muhammad Adil
COMPETITIVENESS Vol 8, No 2 (2019): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v8i2.4483

Abstract

The Bejos Screen Printing is one of the SMEs located in palopo city, South Sulawesi that has been growing since 2013, The Bejos Screen Printing printing produces screen printing clothes Since starting its business The Bejos Screen Printing senatisa faced with various obstacles and obstacles, the number of similar companies that appear to make Printing The Bejos Screen Printing difficult to maintain the position of its products due to increasingly tight industry competition. Strict competition conditions are a problem faced by The Bejos Screen Printing. The purpose of this research is to determine the marketing strategy of SME printing through SWOT analysis. In determining marketing strategies it is necessary to know the internal factors of strengths and weaknesses, external factors of opportunities and threats. The strategy that can be applied is the ST Strategy is a strategy that uses the power that the company has to overcome threats or commonly referred to as diversification strategies. Keywords: UKM The Bejos Screen Printing, SWOT Analysis, marketing strategy
PENGARUH KEPEMIMPINAN KEPALA SEKOLAH, IKLIM ORGANISASI DAN KOMPETENSI GURU TERHADAP KINERJA GURU SMP NEGERI 1 PALLANGGA KABUPATEN GOWA Nelly Anita; Bahrun Amin; Muhammad Adil
COMPETITIVENESS Vol 10, No 1 (2021): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v10i1.5519

Abstract

This research aims to determine whether there is an influence of Leadership, Organizational Climate, and Competence on the Performance of First Middle School Teachers (SMP) Negeri 1 Pallangga. This research is an ex-post facto research which is correlational in nature. The population of this research is SMP Negeri 1 Pallangga in Gowa Regency which consists of 75 people. This study uses a questionnaire instrument of Leadership, Organizational Climate, Teacher Competence, and Teacher performance. The statistical analysis used is descriptive analysis and inferential analysis. The results of the analysis show that the leadership of the principal at SMP Negeri 1 Pallangga is categorized as high, with an average score of 32,85 and a standard deviation of 7,86 and located in the 20 - 65 interval. Teacher competence is categorized as high, with an average score of 22,44 and a standard deviation of 4,29 and located at intervals of 10-30 and the work climate of teachers is categorized as high, with an average score of 21,75 and a standard deviation of 3,27 and located at intervals of 14 - 31 While teacher performance is categorized as high, with an average score of 23,45 and a standard deviation of 4,29 and is located at the interval 13-30 and categorized as high.Keywords: Principal Leadership, Organizational Climate, Teacher Competence and Teacher Performance
ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI (Studi Kasus Pada UD. Winda Kabupaten Gowa Provinsi Sulawesi Selatan) Idrawahyuni Idrawahyuni; Muhammad Adil; Muhammad Nasrun; Dedi Akbar Herianto
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i2.562

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui klasifikasi biaya produksi mebel pada UD Winda, untuk menganalisa pendekatan target costing agar dapat meningkatkan efisiensi biaya produksi mebel dan untuk membandingkan antara biaya standar dan target costing. Dari hasil analisis mengenai perhitungan standar biaya produksi dalam memproduksi mebel, terlihat bahwa standar biaya produksi untuk lemari 2 Pintu sebesar Rp. 971.620, untuk lemari 3 Pintu sebesar Rp. 1.209.119.  Berdasarkan hasil analisis perbandingan penerapan target costing dengan standar biaya produksi perusahaan mengenai pelaksanaan target costing jauh lebih efisien.Kata kunci: Target Costing, Sistem Pengendalian, Biaya ProduksiAbstractThis study aims to determine the classification of furniture production costs at UD Winda, to analyze the target costing approach in order to improve the efficiency of furniture production costs and to compare between standard costs and target costing. From the analysis of the calculation of the standard production costs in producing furniture, it can be seen that the standard production cost for a 2-door cabinet is Rp. 971,620, for a 3-door cupboard of Rp. 1,209,119. Based on the results of a comparative analysis of the implementation of target costing with the company's standard production costs regarding the implementation of target costing is much more efficient.Keywords: Target Costing, Control System, Production Cost
Accountability and Transparency in the Public and Private Sector Muhammad Adil; Mediaty; Haliah
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 6 (2022): IJHESS-JUNE 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v1i6.167

Abstract

This paper aims to look at research development trends and future directions regarding accountability and transparency. This paper is important because it can be a reference for researchers who want to research on accountability and transparency. This paper uses a critical review analysis method. The results show that research on accountability and transparency at this time is still filled with public services, village fund financial management, mosque financial management. According to the author, this kind of theme will continue to exist and develop according to the times. Research on the accountability of aid funds is interesting to study.
Financial Sustainability Ratio And Aspects That Affect It Andi Rustam; Muhammad Adil
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.822

Abstract

This study aims to examine the effect of Return On Assets (ROA), Capital Adequacy Ratio (CAR), Company Size, Operating Expenses Operating Income (OEOI), Loan To Deposit Ratio (LDR) affect the Financial Sustainability Ratio. The population in this study is the financial report data of Islamic Commercial Banks on Islamic banking statistics from January 2018 to December 2020. Sampling was done by purposive sampling method with the criteria; Islamic Commercial Banks are not in a problematic condition, or the BUS can generate profits in carrying out its operations and has been published in the Financial Services Authority (OJK). Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that ROA had no significant effect on the Financial Sustainability Ratio. CAR, Company Size, and LDR have a positive and significant impact on the Financial Sustainability Ratio. In contrast, OEOI was found to have a negative and significant effect on the Financial Sustainability Ratio.
PENGARUH SERVICE QUALITY DAN PRODUCT QUALITY TERHADAP LOYALITAS PELANGGAN SERTA DAMPAKNYA PADA REPEAT ORDER DI ASTRA CREDIT COMPANIES CABANG MAKASSAR Sumiati Sumiati; Buyung Romadhoni; Muhammad Adil
COMPETITIVENESS Vol 10, No 2 (2021): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v10i2.8340

Abstract

This research aims to find out the influence: (1) service quality on customer loyalty, (2) product quality on customer loyalty, (3) service quality on repeat orders, (4) product quality on repeat orders, (5) customer loyalty to repeat orders, (6) service quality to repeat orders through customer loyalty, (7) product quality to repeat orders through customer loyalty. The problem in this study is the extent to which service quality and product quality affect customer loyalty and its impact on repeat orders in ACC Makassar Branch. This study uses quantitative methods, sample withdrawal with Accidental Sampling, data collection techniques using online questionnaires shared with 100 customers of ACC Makassar Branch.  Hypothesis testing using Path Analysis with the help of AMOS 21 software.Test results show that service quality and product quality have a significant positive effect on customer loyalty and have a significant direct effect on repeat orders and have a significant effect on repeat orders through customer loyalty, customer loyalty has a significant positive effect on repeat orders. Based on the results of the research, it is recommended that ACC Makassar Branch can create and improve product quality with down payment and rate that is different from competitors and provide adequate parking space for the creation of customer loyalty that will have an impact on increasing repeat orders.                                                                                                   Keywords: Service Quality, Product Quality, Customer Loyalty, Repeat Order.
Co-Authors Adiningrat, Andi Arifwangsa Amelia Rezky Amin Amran Amran Andi Rustam Ayani Dinasti Azira Tahir Bahrun Amin Bakri Bakri Bakri Dedi Akbar Herianto Endang Winarsih Fera Firyal Thahir Haliah, Haliah Idrawahyuni Idrawahyuni Khadijah Darwin Mediaty Muhammad Nasrun Muhammad Nur Abdi Mustikawati Mustikawati Nadhirah Nagu Nelly Anita Nurul Fuada Romadhoni, Buyung Sumiati Sumiati Syafaruddin Syafaruddin wahyuni