Article Per Year (5 Year)
p-Index From 2021 - 2026
8.393
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Madinah: Jurnal Studi Islam Ekspose: Jurnal Penelitian Hukum dan Pendidikan DIDAKTIKA : Jurnal Kependidikan Jurnal Pajak dan Keuangan Negara (PKN) Journal of Economic, Public, and Accounting (JEPA) An Nisa' Jurnal Ilmiah Akuntansi Peradaban Tangible Journal El-Iqtishod: Jurnal Ekonomi Syariah International Journal of Community Service Jurnal Iqtisaduna Islamic Accounting and Finance Review Indonesian Journal of Business Analytics (IJBA) Islamic Economic and Business Journal Asian Journal of Community Services (AJCS) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Journal of Economic Education and Entrepreneurship Studies Jurnal Guru Pencerah Semesta (JGPS) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Business Management and Economic Development JICS : Journal Of International Community Service Phinisi Applied Accounting Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA) Jurnal Akuntansi dan Keuangan Syariah Journal of Accounting, Economics, and Business Education Islamic Financial And Accounting Review Study of Scientific and Behavioral Management (SSBM) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies
Raodahtul Jannah
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 1   2   3   4   5 
Inferensi Falsafah Tudang Sipulung dalam Upaya Menghindari Fraud di Perusahaan BUMN PT. PERTAMINA (Persero) Raodahtul Jannah; Suhartono Suhartono; Namla Elfa Syariati
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.253

Abstract

Abstrak, Tujuan penlitian ini yaitu upaya pencegahan faud dengan menggunakan konsep falsafah tudang sipulung pada perusahan BUMN kasusnya PT.Pertamina (persero). Jenis penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan fenomenologi dan tehnik pengumpulan data yang digunakan adalah studi literatur. Adapun hasil dari penlitian ini bahwa Falsafah Tudang sipulung (lima akkatenningeng) harus menjadi prasyarat dalam menjalankan aktifitas Perusahaan. Perusahaan akan bersih dan bertanggung jawab jika pribadi yang ada didalamnya senantiasa berpegang teguh terhadap lima akkatenningeng tersebut yaitu: Getteng merupakan tegas atau kosnsisten dalam pengambilan keputusan, Lempu’ merupakan jujur dalam bekerja atau bertindak, Ada Tongeng merupakan jujur dalam berkata atau menyampaikan informasi, Sipakatau merupakan saling menghargai atau saling menghormati antar sesama Dan Mappesona ri Pawinruk Seuwae merupakan berserah diri kepada Allah SWT. Kata Kunci: Falsafah Tudang Sipulung, Fraud
PENGARUH LOVE OF MONEY DAN KEADILAN PAJAK TERHADAP TAX EVASION DENGAN BUDAYA SIRI’ NA PACCE SEBAGAI PEMODERASI Jumiati Haerudin; Lince Bulutoding; Raodahtul Jannah
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.28320

Abstract

This study aims to examine the effect of love of money and tax justice on tax evasion with the siri' na pacce culture as moderating (a case study of individual taxpayers registered at KPP Pratama South Makassar). This type of research is quantitative primary data with a causal associative approach. The population in this study are taxpayers registered at the South Makassar KPP Pratama. With a non-probability purposive sampling technique, the sample was collected by distributing questionnaires to respondents who happened to be met at the time this research was conducted. Research respondents determined by the Slovin formula amounted to 100 people. This study uses multiple linear regression analysis. The research results show that the love of money variable has a significant positive effect on tax evasion, while the tax equity variable has a negative effect on tax evasion. In addition, the siri'na pacce cultural variable can only moderate the influence of the love of money variable on tax evasion, while the effect of the tax justice variable on tax evasion cannot be moderated by the siri' na pacce culture.
PENGARUH STRUKTUR MODAL, KEBIJAKAN UTANG, DAN UMUR PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Zul Fahri; Sumarlin Sumarlin; Raodahtul Jannah
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.28354

Abstract

This research aims to test the influence of capital structure, debt policy, and the age of companies on the value of property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020. The study also tested whether the size of companies was able to moderate their respective relationships between capital structure, debt policy, and the age of the company to the company's value. The study used a quantitative approach with a comparative causal type. The population in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling techniques using purposive sampling. The data used in this study is secondary data accessed through the IDX website. Data analysis uses multiple regression analysis to hypothesize capital structure, debt policy, and corporate age, as well as an analysis of the value of absolute difference for capital structure, debt policy, and the age of the company to the company's value with the size of the company as a moderation variable. The results of this study showed that the structure of capital and age of the company had a positive and significant effect on the value of the company, while the debt policy had a negative and significant effect on the value of the company. The moderation variable is the size of the company being able to moderate the relationship between the capital structure and debt policy to the value of the company, but not able to moderate the relationship between the age of the company to the value of the company.
Equity Crowdfunding for SMEs: Sharia Compliance Challenge amid the Covid-19 Pandemic Nur Rahma Sari; Lince Bulutoding; Roby Aditya; Raodahtul Jannah
Jurnal Iqtisaduna Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i2.19037

Abstract

Equity Crowdfunding (ECF) diyakini sebagai salah satu alternatif akses yang terjangkau dan mudah bagi UKM untuk mendapatkan bantuan finansial terutama di tengah pandemi Covid-19. Penelitian ini bertujuan untuk menganalisis bagaimana perusahaan ECF di Indonesia, yaitu: Santara, Bizhare, dan CrowdDana membantu UKM selama pandemi Covid-19, dan menilai kepatuhan syariah perusahaan tersebut. Analisis tersebut diperlukan untuk mendukung rencana pemerintah dalam mendorong lahirnya ECF Syariah di Indonesia sebagai negara dengan penduduk muslim terbesar di dunia. Metode eksplorasi kualitatif dipilih untuk digunakan dalam penelitian ini. Data terdiri dari data primer yang dikumpulkan dengan melihat situs resmi dan media sosial masing-masing perusahaan, dan data sekunder dari regulasi, artikel, berita, video, dan preseden terkait ECF. Studi tersebut menemukan bahwa selain CrowdDana yang fokus pada investasi properti, baik Santara dan Bizhare terus berupaya membantu UKM mendapatkan bantuan finansial melalui pandemi Covid-19 dengan program mereka sendiri. Kepatuhan syariah yang dinilai harus bebas dari maysir, riba, gharar, tadlis, dan dharar serta memenuhi aspek kehalalan dari 'aqd, proyek, dana investor, bagi hasil, dan platform. Implikasi dari penelitian ini adalah mendorong pedoman dan regulasi yang layak dari otoritas (OJK dan MUI) untuk melengkapi kepatuhan syariah yang hampir dipenuhi oleh perusahaan ECF yang dianalisis dalam studi ini.
PROBLEMATIKA PENERAPAN AKUNTANSI PEMBIAYAAN MUDHARABAH PADA PERBANKAN SYARIAH Raodahtul Jannah Odha; Risa Rukmana; Nurhidayah
Journal of Economic, Public, and Accounting (JEPA) Vol 3 No 2 (2021): Volume 3 No 2 April 2021
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v3i2.949

Abstract

Penelitian ini merupakan artikel konseptual yang menggunakan metode library research (kepustakaan) dengan tujuan untuk mengkaji problematika yang terjadi pada penerapan pembiayaan mudharabah pada Perbankan Syariah. Pembiayaan mudharabah adalah bentuk kerja sama antara dua pihak atau lebih, yang mana pemilik modal (shahibul maal) memberikan sejumlah modal kepada pengelola (mudharib) untuk menjalankan usaha dengan kesepakatan untung rugi akan dibagi bersama sesuai dengan porsi yang telah disepakati pada saat akad. Pembiayaan mudharabah menjadi produk yang ideal dan paling tepat dikembangkan pada Perbankan Syariah yang sesuai dengan tujuan ekonomi islam. Walaupun ada beberapa tantangan atau risiko yang harus dihadapi dalam implementasinya dilapangan diantaranya yaitu permasalahan asimetri informasi serta moral hazard. Salah satu upaya untuk mengurangi permasalahan dari penerapan akad pembiayaan mudharabah dengan menentukan syarat-syarat yang harus dipatuhi oleh nasabah. Kata Kunci : Pembiayaan mudharabah, Perbankan syariah, resiko
MAKNA KAJIAN AKUNTANSI LINGKUNGAN PADA PT SEMEN BOSOWA MAROS: KAJIAN AKUNTANSI LINGKUNGAN (Studi Pada PT. Semen Bosowa Maros) Harjauri Ma’rifat; Saiful Muchlis; Raodahtul Jannah
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.32005

Abstract

The purpose of this study was to find out how the understanding or meaning of PT. Semen Bosowa Maros regarding environmental accounting, and how the implementation of environmental accounting by PT. Semen Bosowa Maros in determining the environmental costs incurred. This research is a qualitative research using a phenomenological approach. The results of this study indicate that environmental accounting is interpreted as a form of social and environmental care carried out by the company and as a form of responsibility for all company operational activities that have an impact on the surrounding environment. The application of environmental accounting is also expected to be one of the supports for the survival of the company. From this study it is also known that the company applies environmental accounting following the regulations set by the government, so that the application of environmental accounting becomes a company obligation in accordance with existing rules. The costs of environmental management become the company's liability in each period, so these costs are reported in the income statement as part of the company's operating costs.
Legal protection for whistleblowers in uncovering fraud in government Raodahtul Odha Jannah; Suhartono Suhartono; Farid Fajrin; Roby Aditiya
Ekspose: Jurnal Penelitian Hukum dan Pendidikan Vol 21, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ekspose.v21i1.2112

Abstract

This study aims to examine the extent to which whistleblowers play a role in detecting fraud in government and how the legal system in Indonesia provides protection for whistleblowers. This study uses a type of qualitative research with a library research approach.namely binding legal materials consisting of basic regulations (the 1945 Constitution of the Republic of Indonesia and its amendments regarding the protection of a whistleblower in exposing). , fraudin government, as corruption is rampant so that it is appropriate for whistleblowers to receive legal protection Provisions for legal protection for whistleblowers are implicitly contained in Law Number 13 of 2006 concerning Witness and Victim Protection Institutions and SEMA Number 2011 concerning Treatment of Actors (Persons), Complainant) and Author Witnesses who work together (Justice contributors). The types of whistleblowers provided by Indonesia are physical and psychological protection, special treatment when testifying in court, protection of legal status, and the possibility of compensation in the form of leniency.
PERAN KELUARGA DALAM PENDAMPINGAN PROSES PEMBELAJARAN ANAK PADA MASA PANDEMI COVID-19 Raodahtul Jannah; Nur Rahmah Sari; Namla Elfa Syarianti; Della Fadhilatunnisa
AN-NISA : Jurnal Studi Gender dan Anak Vol 15, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/annisa.v15i1.3546

Abstract

Pandemi covid-19 memberikan dampak yang cukup besar di Negara Indonesia khususnya di sektor pendidikan. Kebijakan social distancing yang dianggap sebagai solusi yang tepat untuk pencegahan penyebaran covid-19 ini mengubah sistem pembelajaran tatap muka menjadi sistem pembelajaran daring. Penelitian ini dilakukan untuk mengetahui bagaimana peran keluarga dalam pendampingan proses pembelajaran anak pada masa Pandemi Covid-19. Metode penelitian yang digunakan penulis dalam penelitian ini adalah penelitian deskriptif kualitatif. Data penelitian diperoleh dengan menggunakan kuesioner yang diberikan secara online melalui google form kepada 15 orang tua siswa Sekolah Dasar.  Hasil penelitian menunjukkan bahwa orang tua siswa belum bisa melakukan pendampingan pembelajaran anak di rumah secara maksimal. Orang tua siswa kesulitan dalam melaksanakan perannya sebagai pendidik bagi anaknya selayaknya seorang guru di sekolah.The Covid-19 pandemic has had a significant impact on Indonesia, especially the education sector. The social distancing policy, which is considered the right solution to prevent the spread of Covid-19, has changed the face to face learning system into an online learning system. This study was conducted to find out how the role of families in assisting children’s learning prosesses during the covid-19 pandemic. The research method used by the author in this research is descriptive qualitative research. The research data was obtained using a questionnaire given online via google form to 15 parents of elementary school students. The result showed that parents of students have not been able to optimally assist children’s learning at home. Parents of students find it difficult to carry out their role as educators for their children like a teacher at school.
KAJIAN KRITIS TERHADAP FENOMENA FRAUD BUMN; TINJAUAN FRAUD DIAMOND THEORY Suhartono Suhartono; Raodahtul Jannah; Namla Elfa Syariati
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3757

Abstract

The orientation of this research is to find out what deviation model or fraud model is carried out by the BUMN from the perspective of the Fraud Diamond Theory and how the losses caused by the fraud committed by the BUMN to the State and society. To achieve this goal, the research uses a type of qualitative research with a critical paradigm that examines a public problem or social issue in detail and depth based on a developing phenomenon using literature research methods. The results of the study show that the deviations that occur in BUMN are due to pressure from political and economic elements as well as opportunities that are the motive for committing fraud as described in the diamond fraud theory. In addition, the ability possessed makes it easier for him to do all what he thinks is right from their point of view.
Inferensi Falsafah Tudang Sipulung dalam Upaya Menghindari Fraud di Perusahaan BUMN PT. PERTAMINA (Persero) Raodahtul Jannah; Suhartono Suhartono; Namla Elfa Syariati
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.253

Abstract

Abstrak, Tujuan penlitian ini yaitu upaya pencegahan faud dengan menggunakan konsep falsafah tudang sipulung pada perusahan BUMN kasusnya PT.Pertamina (persero). Jenis penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan fenomenologi dan tehnik pengumpulan data yang digunakan adalah studi literatur. Adapun hasil dari penlitian ini bahwa Falsafah Tudang sipulung (lima akkatenningeng) harus menjadi prasyarat dalam menjalankan aktifitas Perusahaan. Perusahaan akan bersih dan bertanggung jawab jika pribadi yang ada didalamnya senantiasa berpegang teguh terhadap lima akkatenningeng tersebut yaitu: Getteng merupakan tegas atau kosnsisten dalam pengambilan keputusan, Lempu’ merupakan jujur dalam bekerja atau bertindak, Ada Tongeng merupakan jujur dalam berkata atau menyampaikan informasi, Sipakatau merupakan saling menghargai atau saling menghormati antar sesama Dan Mappesona ri Pawinruk Seuwae merupakan berserah diri kepada Allah SWT. Kata Kunci: Falsafah Tudang Sipulung, Fraud
Co-Authors Adam Nursya Ban, Muh. Aditya, Roby Agustina, Irnarezky ahmad habibi Ahmad, Angriani Ahmad, Yunikartika Ali, Nur Amalia Amalia, Nurhidayah Ainun Aminuyati Andi Wawo Andi Wawo Anwar, Puspita Hardianti Asniati Asniati Astridani, Andi Aswandi ASWANDI Della Fadhilatunisa Della Fadhilatunnisa Dinda Agus Putri, Dinda Dirmawati, Dirmawati Fadhilatunnisa, Della Fajar Fajar Farid Fajrin Fauziah Bachtiar Fikra, Raosdatul Hajra Harjauri Ma’rifat Hasbiullah, Hasbiullah Hendra Iffah, Nur Irwan Irwan Iwang, Baso Jamaluddin Majid Jayawarsa, A.A. Ketut Jumiati Haerudin Karmila karmila karmila Khairum Nadila Sandy Layli, Jumbratul Lince Bulutoding Lutfi, Mufti M. Miftach Fakhri Marsanda, Marsanda marzuka, syafika Masrawati, Masrawati Maulana, Muhammad Achsan Memen Suwandi Miftha Farild Muchlis, Mustakim Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Musdalifa Musdalifa Muslimah, Firanti Mustakim Muchlis Mustakim Muchlis Nadiah, Khaerun Nasir nengsih, sriwahyuni Nur Azizah Latif Nur Azizah Latif NUR FADHILAH S., NUR FADHILAH S. Nur Rahmah Sari Nur Risqiananda Nur Risqiananda Nurhidayah Puspita Hardianti Anwar Puspita, Silvia Raden Ulandari Tamrin Radhiah Rahmah Sari, Nur Rahman Ambo Masse Rahyuni, Gusty Rama Linda Septian Reski Ananda Putri, Andi Reza Pahlevi, Ashraf Risa Rukmana Roby Aditiya Rosidah Rosidah S Sumarlin Sabir, Sadli Sahban, Azizah Saiful Muchlis Saifullah, Fu’ad Sandy, Khairum Nadila Sari, Nur Rahma Sirajuddin Sirajuddin Sri Alfiana Sri Alfiana Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Syariati, Namla Elfa Wahyudi Wahyudi Wardan. AH, Luthfia Yunikartika Ahmad Zainal, Ghaliah Jalwaa Insyrah Zul Fahri