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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Journal of Business & Banking Hasanuddin Economics and Business Review Jurnal Office BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Sosial Humaniora Sigli Jurnal Manajemen Paulus Journal of Accounting (PJA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN JUSTIAN - Jurnal Sistem Informasi Akuntansi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Akuntansi AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah EKONOMIKA45 Jurnal Pengabdian Masyarakat Akademisi Seminar Nasional Pengabdian Kepada Masyarakat JURNAL PARADIGMA: Journal of Sociology Research and Education Journal of Artificial Intelligence and Digital Business Journal of Economic Education and Entrepreneurship Studies Bata Ilyas Journal of Accounting Accounting Information System, Taxes, and Auditing Journal (AISTA) Amkop Management Accounting Review (AMAR) Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Social Science and Business Studies Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Atestasi : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Mukhammad Idrus
Unknown Affiliation
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Akuntabilitas Pengelolaan Dana Zakat Pada Badan Amil Zakat Nasional Kabupaten Kolaka Nikmatul Athiyah; Mukhammad Idrus; Azwar Anwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1256

Abstract

This study aims to: To determine the accountability of zakat fund management in BAZNAS Kolaka Regency based on Law No. 23 of 2011 and PSAK 109. The variable in this study is a single variable. The population in this study is the management of BAZNAS Kolaka Regency and the report on the management of zakat funds. The sample of this study is the management of BAZNAS Kolaka Regency consisting of four people representing each collection division, distribution division, utilization division, and reporting division and report on zakat fund management in 2021. Data collection techniques are carried out by interviews and documentation. The data analysis uses qualitative descriptive, comparative analysis and the Gross Conformity Index formula. The results of this study show that the management of zakat in BAZNAS Kolaka Regency, includes the process of collecting, distributing, utilizing, and reporting zakat in accordance with Law No. 23 of 2011. In terms of recognition, measurement and presentation have been in accordance with PSAK 109 based on IKK calculations. However, in terms of disclosure, the implementation of PSAK 109 is not appropriate based on the calculation of the IKK. Thus, BAZNAS of Kolaka Regency is not fully compliant with PSAK 109
Analisis Pengendalian Internal Penerimaan Kas pada Rumah Sakit Umum Pusat Dr. Tadjuddin Chalid Makassar Mutia Rizky Yunus Husain; Sitti Hajerah Hasyim; Mukhammad Idrus
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1276

Abstract

This study aims to analyze the internal control of cash receipts for general patient services at Dr. Central General Hospital. Tadjuddin Chalid Makassar. This research variable is internal control of cash receipts for general patient services. The population of this study were all documents relating to the internal control of cash receipts for general patient services at Dr. Central General Hospital. Tadjuddin Chalid Makassar. The sample for this study were informants related to the internal control of cash receipts for general patient services at Dr. Central General Hospital. Tadjuddin Chalid Makassar. The data collection techniques for this research are documentation and interviews. Data analysis was carried out using qualitative descriptive data analysis techniques. The results of this research indicate that the Internal Control System for Cash Receipts at Dr. Central General Hospital. Tadjuddin Chalid Makassar is in accordance with the Government's Internal Control System
Analisis Perhitungan Harga Pokok Produksi pada Usaha Peternakan Ayam Broiler (Studi Kasus pada Umar Farm di Kabupaten Maros) Wafiq Azizah Reski Amaliah; Mukhammad Idrus; Masnawaty Sangkala
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1560

Abstract

This study aims to analyze the calculation of the cost of production and compare the calculations carried out by the company (Umar Farm) with the full costing method. The variable of this study is singular, namely the calculation of the cost of production using the full costing method. The data used is production cost data for the July-September 2023 period. Data collection techniques use documentation and interviews. The data were analyzed by qualitative descriptive analysis. The results of the study show that there is a difference in the cost of production between the company's method and the full costing method, which is Rp 1,920 per chicken and the difference per kg of chicken is Rp 984. This study concludes that the calculations carried out by the company have not classified the costs correctly so that the calculations produced are smaller
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada Mitra Markisa Toraja Pati, Visensa Chielmi Eka; Idrus, Mukhammad; Sangkala, Masnawaty
Bongaya Journal of Research in Accounting (BJRA) Vol. 7 No. 2 (2024): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v7i2.624

Abstract

Mitra Markisa Toraja merupakan sebuah Usaha Kecil, Mikro, dan Menengah (UMKM)  yang memproduksi olahan minuman sirup dari buah Markisa. Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produksi menggunakan metode full costing pada Mitra Markisa Toraja. Variabel penelitian ini adalah perhitungan harga pokok produksi menggunakan metode full costing pada Mitra Markisa Toraja. Subjek dalam penelitian ini adalah pemilik usaha Mitra Markisa Toraja dan yang menjadi fokus dalam penelitian ini adalah perhitungan harga pokok produksi menggunakan metode full costing pada Mitra Markisa Toraja. Pengumpulan data dilakukan dengan melakukan wawancara dan dokumentasi. Teknik analisis data menggunakan metode analisis deskriptif kualitatif. Berdasarkan hasil penelitian menunjukkan bahwa terjadi perbedaan antara hasil perhitungan menggunakan metode full costing dengan metode yang digunakan oleh Mitra Markisa Toraja. Perhitungan harga pokok produksi berdasarkan metode full costing menunjukkan nilai yang lebih tinggi dibandingkan dengan harga pokok produksi berdasarkan metode Mitra Markisa Toraja. Harga pokok produksi menurut metode full costing sebesar Rp 29.000/botol, sedangkan hasil perhitungan berdasarkan metode Mitra Markisa Toraja sebesar Rp 23.000/botol. Hal ini disebabkan karena Mitra Markisa Toraja tidak memperhitungkan semua unsur-unsur biaya produksi yang dihitung ke dalam perhitungan harga pokok produksi
PKM Peningkatan Literasi Keuangan Masyarakat Kecamatan Rantebua: Peran Perangkat Desa Dalam Mendorong Kesejahteraan Ekonomi Lokal Idris, Hariany; Dunakhir, Samirah; Idrus, Mukhammad; Syachbrani, Warka
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2024:PROSIDING EDISI 4
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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

Abstract

Peningkatan literasi keuangan di masyarakat pedesaan menjadi faktor penting dalam mendorong kesejahteraan ekonomi lokal. Artikel ini membahas hasil dari program pengabdian masyarakat yang bertujuan untuk meningkatkan literasi keuangan masyarakat di Kecamatan Rantebua, Kabupaten Toraja Utara, melalui peran aktif perangkat desa. Pelatihan yang dilakukan menggunakan metode ceramah interaktif, studi kasus, dan aplikasi praktis, yang dirancang untuk membekali perangkat desa dengan keterampilan dan pengetahuan dalam mengelola keuangan pribadi serta mengedukasi masyarakat. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam pemahaman perangkat desa mengenai konsep dasar literasi keuangan, seperti perencanaan anggaran dan pengelolaan arus kas. Lebih lanjut, perangkat desa berkomitmen untuk melanjutkan program edukasi keuangan secara mandiri kepada masyarakat desa. Dengan literasi keuangan yang lebih baik, masyarakat desa diharapkan dapat mengelola keuangan mereka dengan lebih efisien dan mendorong pertumbuhan ekonomi lokal yang berkelanjutan.
Analysis of The Internal Control System for Providing Credit in KPRI Handayani Takalar District Nurrahmadani, Aulia Suci; Idrus, Mukhammad; S, Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2714

Abstract

This research aims to find out and analyze whether the internal control system in providing credit at the Handayani Republic of Indonesia Employees Cooperative (KPRI) Takalar Regency is in accordance with the components in the COSO theory. The variable in this research is the internal control system for providing credit. The population in this research are all documents related to the internal control system at KPRI Handayani and the samples in this research are documents related to the internal control system for the 2022 financial year. Data collection techniques in this research are by observation, interviews, and documentation. This research uses qualitative data analysis techniques with a descriptive approach. The results of this research indicate that internal control in granting credit to KPRI Handayani is not fully implemented in the internal control components according to COSO as stated by Sujarweny (2015). Inappropriate components include: control environment, risk assessment, and control activities, information and communication, and monitoring. In the internal control environment, integrity and ethical values are not made in writing and are only given verbally. Apart from that, there is a commitment to competence which only acts based on trust. In the risk assessment there are no documents used to analyze risk and Standard Operating Procedures (SOP) regarding credit provision have not been created. Then in control activities there are no documents related to the authority for each transaction. Regarding information and communication where you don't use the application to view transaction history but it is still manual. As well as monitoring that is not carried out by regular audits.
Governing of Village Fund in South Sulawesi Dunakhir, Samirah; Idrus, Mukhammad
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 1, 2021
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i1.2734

Abstract

This study aims to contribute to the development of a village fund management model in South Sulawesi. To achieve the research objectives, data collection was carried out by collecting secondary data and conducting follow-up interviews in sample villages in South Sulawesi. The analysis data that used was the descriptive qualitative analysis. The results showed that the stages in managing village funds in several villages in South Sulawesi Province had generally been carried out well. However, several obstacles are still faced by implementers in the village. Communication is one of them. Another factor that has the potential to become an obstacle in implementing the stages of village fund management is Competence. Based on the results of interviews with research informants, it was found that the backgrounds of village fund managers were mostly not in accordance with the fields that had to be handled. This in turn has an impact on the performance of the village fund managers.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing : (Studi Kasus Pabrik Tahu BTP) Gianina Ramdhani; Mukhammad Idrus; Samsinar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5397

Abstract

Penelitian ini bertujuan menganalisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full costing (Studi Kasus Pabrik Tahu BTP). Penelitian ini berfokus dalam menganalisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full costing (Studi Kasus Pabrik Tahu BTP) apakah biaya-biaya yang terlibat, baik yang bersifat variabel maupun tetap sudah sesuai dengan harga jual yang ditetapkan. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan analisis deskriptif kualitatif. Teknik ini dimulai dengan mengumpulkan data yang dibutuhkan berupa data dan informasi biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik serta bukti pendukung lainnya, melakukan wawancara dengan pemilik usaha, mengolah hasil wawancara dan data administrasi yang diperoleh berdasarkan analisis data yang digunakan serta menghitungnya dengan metode Full costing , mendeskripsikan metode penetapan harga pokok produksi pada Pabrik Tahu BTP , dan menarik kesimpulan. Berdasarkan hasil penelitian bahwa : (1) HPP pada produk Pabrik Tahu BTP yaitu harga per potong tahu per hari Rp346,67, harga per loyang tahu per hari Rp34.667 sedangkan Menurut Peneliti (Full costing) harga per potong tahu per hari Rp357,67, serta harga per loyang tahu per hari Rp35.767 (2) Perbedaan perhitungan terjadi diakibatkan karena tidak dimasukkannya biaya overhead pabrik oleh Usaha Pabrik Tahu BTP .
Efficiency of Tax Administration and Its Influence on Taxpayer Compliance Idrus, Mukhammad
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1306

Abstract

The purpose of this study is to examine the multifaceted factors influencing tax administration efficiency and taxpayer compliance, including legal frameworks, cultural norms, economic conditions, and technological advancements. The research design and methodology involve a comprehensive review and synthesis of existing literature on tax administration and compliance, incorporating empirical studies, theoretical frameworks, and comparative analyses. Findings indicate that efficient tax administration, supported by robust legal frameworks, effective human capital investments, and modern technological solutions, significantly contributes to higher taxpayer compliance rates. Additionally, cultural attitudes towards taxation and economic stability play crucial roles in shaping compliance behavior. The implications of these findings underscore the importance of adopting a holistic approach to tax administration, which balances deterrence with trust-building measures and emphasizes continuous investment in capacity building, legal reforms, and technological innovations. This study informs policymakers and tax authorities about strategies to enhance administrative efficiency, promote voluntary compliance, and design responsive tax systems capable of adapting to changing economic and technological landscapes.
Examining the Factors Affecting Accounting Prudence Mukhammad Idrus; Siti Fatimah; Afiah Mukhtar; Karta Negara Salam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): 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.v5i1.23

Abstract

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. 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 managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.
Co-Authors Afiah Mukhtar Ahmad Ainun Annisa Amalia Susanti, Sheka Amaliah, Wafiq Azizah Reski Aminuddin, Andi Nurannisa Putri Anandasari, Tasya Andriyani Andriyani Anwar, Azwar Anwar, Samsinar Anwar, SamsinarA Ardiansyah Ardiansyah Arif, Chaliza Alma Ashar, Anita Athiyah, Nikmatul Awaluddin Awaluddin Azis, Fajriani Azwar Anwar Dahlan, Lukman Damayanti, Alvira Diawanti H, Ilya Amalia Diawanti, Ilya Amalia Dunakhir, Samirah Estadebi Pagalla Fauziah, Andi Fatimah Azzahrah Fikri Haikal Fitriani Fitriani Gianina Ramdhani Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Husain, Mutia Rizky Yunus Indan, Agnes Intan Permatasari Irwandi Ismawati Ismawati M, Yuliana M. Ridwan Tikollah Makmur, Asra Warsita Masnawaty Sangkala Masnawaty, Masnawaty Miftahul Jannah Muchsidin, Feronica Fungky Muhammad Azis Muhammad Djabir D Muhammad Farid Muhammad Ridwan Mukhtar, Afiah Murdin Muchsidin Mutia Rizky Yunus Husain Mutmainnah, Andi Nikmatul Athiyah Nimra Nur Afiah Nur Afiah Nur Afiah, Nur Nur Arisah Nurafni Oktaviyah Nuraisyiah Nuraisyiah, Nuraisyiah Nurrahmadani, Aulia Suci NURUL HIDAYAH Nurul Hikmah K Pabisangan, Valent Pati, Visensa Chielmi Eka Pratama, Irwan Rahayu Alkam Ramlawati Ramlawati Regina Reski Amalia, A. Anggi Resky AN, Kiki Ananda Rosliyana Ryketeng, Masdar S, Masnawaty Safar, Awaluddin Sahade Sahade Saharuna Saharuna Salam, Karta Negara Saleh, Muhammad Farhan Sam, Andi Aliyyah Ramadhani Samsinar Samsinar Samsinar Sangkala, Masnawati Sangkala, Masnawaty Saputri, Adytia Meilyana Sari, Yuspita Serlin serang SF, Nadya Fadhilah. Sirajuddin , Suharti Siswahyudianto Siti Fatimah Siti Fatimah Siti Fatimah Sitti Hajerah Hasyim Sulkipli Sulkipli Thamrin Tahir Wafiq Azizah Reski Amaliah Warka Syachbrani Yuliah Ilham, Zuhalwah Yusuf , Yulia Yunita Yusuf, Dian Madinah Yusuf, Yulia Yunita Zaimar, Fina Ruzika