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LINK AND MATCH KEBUTUHAN DUNIA KERJA PROFESI AKUNTAN MELALUI PENGALAMAN KERJA LAPANGAN NUR RAHMAH SARI; RAODAHTUL JANNAH; NAMLA ELFA SYARIATI; SUHARTONO
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 7 No 01 (2023): Accountia Journal Vol. 7 No. 1 Tahun 2023
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/accountia.v7i01.742

Abstract

Penelitian ini bertujuan untuk membangun link and match dengan menganalisis kesesuaian antara pengetahuan dan skill yang diperoleh mahasiswa akuntansi melalui pengalaman belajar di kampus dengan kebutuhan dunia kerja Profesi Akuntan berdasarkan persepsi mahasiswa yang telah melaksanakan praktik kerja lapangan/magang di berbagai industri kerja profesi akuntan. Penelitian dilakukan terhadap 98 mahasiswa akuntansi yang telah melaksanakan program praktik kerja lapangan untuk mendapatkan gambaran yang jelas terkait gap yang ada. Data dikumpulkan melalui penyebaran kuesioner dan dioleh menggunakan SPSS. Hasil penelitian menunjukkan salah satu pengetahuan dan skill yang paling dibutuhkan di dunia kerja adalah terkait dengan penggunaan teknologi, yang kemudian perlu menjadi perhatian bagi Perguran Tinggi dalam proses perumusan kurikulum. Selain itu, hasil penelitian juga menunjukkan peran penting dari pengalaman kerja lapangan oleh mahasiswa terhadap kesiapan kerja mereka. Penelitian ini berimplikasi dalam memberikan gambaran terkait apa yang perlu dilakukan Perguruan Tinggi dalam upaya mengurangi gap antara kebutuhan dunia kerja profesi akuntan dengan kesiapan lulusan Program Studi Akuntansi melalui pengembangan kurikulum yang bisa mendukung mahasiswa untuk lebih mampu mengembangkan pengetahuan dan skill profesional yang benar-benar dibutuhkan di dunia kerja, baik melalui pengalaman belajar di kampus, maupun melalui kegiatan-kegiatan di luar kampus, seperti program praktik kerja lapangan atau magang.
PENGARUH PEMAHAMAN KODE ETIK PROFESI AKUNTAN, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DENGAN AKHLAKUL KARIMAH SEBAGAI VARIABEL MODERASI Hendra; Sumarlin Sumarlin; Raodahtul Jannah
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.36031

Abstract

This study aims to examine the effect of understanding the ethical code of the accounting profession, intellectual intelligence and emotional intelligence on the ethical behavior of accounting students with akhlakul karimah as a moderating variable. This research is a quantitative research with a causal associative approach. The sample population in this study were students majoring in Accounting class of 2018, Faculty of Islamic Economics and Business, UIN Alauddin Makassar. The sample collection technique used purposive sampling method with a total of 82 respondents. The data used in this study is primary data collected through a direct questionnaire survey. The results of this study indicate that understanding the ethical code of the accounting profession, intellectual intelligence and emotional intelligence have a significant positive effect on the ethical behavior of accounting students. Moderation analysis using the absolute difference value approach shows that the moderating variable akhlakul karimah is able to moderate the effect of understanding the code of ethics of the accounting profession on ethical behavior of accounting students but cannot moderate intellectual intelligence and emotional intelligence on ethical behavior of accounting students.
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
PENGARUH PENGELOLAAN LIMBAH DAN BIAYA LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DENGAN PERTANGGUNGJAWABAN SOSIAL SEBAGAI PEMODERASI Fajar Fajar; Raodahtul Jannah
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 2 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/jaka.v8i2.1185

Abstract

The purpose of this research is to determine the influence of waste management and environmental costs variables on environmental performance variables, as well as the interaction of social accountability variables. The population in this study includes accountants, assistant accounting managers, production department employees, financial accounting admins, and the general public. The sample selection technique used purposive sampling method with a total of 33 individuals. The data used in this research are primary data collected through direct questionnaire surveys. The questionnaire results have been tested for validity and reliability, and classical assumption tests such as normality test, multicollinearity test, heteroskedasticity test, and autocorrelation test have been conducted. The hypothesis testing method involves multiple linear regression analysis, and the statistical analysis is performed using the SPSS application. The research results indicate that waste management and environmental costs significantly influence (positive) environmental performance. Multiple linear regression analysis and statistical analysis show that the social accountability variable is unable (negative) to moderate the influence of waste management, while it is able to moderate (positive) the influence of environmental costs on environmental performance. The implications of this research are that respondents can consider and understand variables that have the potential to have positive and negative influences on generating social accountability. Even though social accountability does not affect the influence of waste management on environmental performance, it should still be considered to maintain environmental sustainability and compliance with social accountability.
KAJIAN KONSEP AMANAH DALAM MEMBENTUK AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA (STUDI PADA PEMERINTAH (DESA JE'NETALLASA, KECAMATAN PALANGGA, KABUPATEN GOWA) Asniati Asniati; Saiful Muchlis; Raodahtul Jannah
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol 3, No 1 (2023): Vol. 3 No. 1 Juni 2023
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v3i1.4787

Abstract

Tujuan penelitian ini adalah untuk mengetahui akuntabilitas pengelolaan keuangan dana desa melalui konsep amanah dalam pengelolaan dana desa di Desa Jenetallasa Kecamatan Pallangga Kabupaten Gowa. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan fenomenologis dengan paradigma interpretatif. Pengumpulan data dilakukan dengan menggunakan teknik wawancara dan data sekunder. Selain itu dilakukan  uji validitas data dengan menggunakan dua triangulasi yaitu triangulasi sumber data dan triangulasi teknis untuk menganalisis bahan penelitian. Hasil kajian menunjukkan bahwa  di Desa Je'netallasa Kecamatan Palangga Kabupaten Gowa terdapat bentuk akuntabilitas pengelolaan sumber daya keuangan, bahwa sebelum pelaksanaan program kerja, pengurus desa merundingkan program kerja yang akan dilaksanakan dan berapa anggaran yang digunakan untuk program kerja yang sedang berjalan. Selain sebagai penanggung jawab terhadap program kerja yang dilaksanakan pada periode sekarang, pemerintah desa juga sering mengadakan pertemuan setiap tiga bulan sekali untuk mengetahui sejauh mana progres program kerja dan berapa anggaran yang telah dihabiskan. Pengelolaan dana desa Je'netallasa selalu menggunakan keimanan kepada Tuhan, manusia dan  diri sendiri sebagai teladan dalam mengelola dana desa.
Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable Amalia, Nurhidayah Ainun; Wawo, Andi; Jannah, Raodahtul
Journal of Business Management and Economic Development Том 2 № 02 (2024): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i02.682

Abstract

This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique uses purposive sampling. The data used in this study is secondary data accessed through the IDX website. Data analysis uses multiple regression analysis for audit quality hypothesis, audit committee, leverage, and the independent commissioner as well as absolute difference value analysis for audit quality, audit committee, leverage, and independent commissioner on financial statement integrity with company size as a moderation variable. The results of this study show that the quality of audits, audit committees, leverage, and independent commissioners have a positive and significant effect on the integrity of financial statements. The moderation variable is the size of the company able to moderate the relationship between audit quality, audit committee, and leverage on the integrity of financial statements.
EFEKTIVITAS DAN AKUNTABILITAS PENGELOLAAN BANTUAN LANGSUNG TUNAI (BLT) DANA DESA TERHADAP MASYARAKAT TERDAMPAK COVID-19 DI DESA SAWARU KABUPATEN MAROS Dinda Agus Putri, Dinda; Muchlis, Saiful; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.42099

Abstract

bstract, The aim of this research is to determine the effectiveness and accountability of the management of Direct Village Fund Cash Assistance (BLT-Village Fund) during the Covid-19 pandemic in Sawaru Village, Maros Regency. This research uses a qualitative method with a phenomenological approach. The research results show that the management of BLT- Village Funds during the Covid-19 pandemic has been effective and meets the principle of accountability. This can be seen from the planning process to reporting and accountability which is carried out based on the applicable provisions and regulations. Abstrak, Tujuan penelitian ini adalah untuk mengetahui efektivitas dan akuntabilitas pengelolaan Bantuan Langsung Tunai Dana Desa (BLT-Dana Desa) selama pandemi Covid-19 di Desa Sawaru Kabupaten Maros. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa pengelolaan BLT- Dana Desa selama terjadinya pandemi Covid-19 telah berjalan dengan efektif dan memenuhi prinsip akuntabilitas. Hal ini dapat dilihat dari proses perencanaan hingga pelaporan dan pertanggungjawaban yang dijalankan telah berdasar pada ketentan dan peraturan yang berlaku.
PENGELOLAAN DANA DESA BERBASIS MAQASHID SYARIAH UNTUK MEWUJUDKAN GOOD VILLAGE GOVERNANCE Fikra, Raosdatul; Muchlis, Saiful; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47454

Abstract

Abstract, This research aims to determine maqashid sharia-based village fund management to realize good village governance. This research was conducted in Anrang Village, Rilau Ale District, Bulukumba Regency. This research is qualitative research with a qualitative descriptive approach. The research results show that the Anrang Village government has managed village funds well and in accordance with applicable regulations. The Anrang Village Government has also complied with the five principles in the maqashid sharia concept, namely hifdz ad-din, hifdz an-nafs, hifdz al-aql, hifdz al-mal and hifdz an-nasb, seen from the findings in the field. from programs launched by the village government that lead to the welfare of village communities. Apart from that, the principles of maqashid sharia are also very helpful in realizing good village governance in the Anrang Village government. Keywords: maqashid sharia, village funds, good village governance
Reveal The Bugis Culture Of MSME Tax Compliance In Maros District In The New Normal Era Nadiah, Khaerun; Bulutoding, Lince; Jannah, Raodahtul
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1860

Abstract

This research is motivated by the phenomenon of community disobedience, especially MSME actors in carrying out their tax obligations. This study aims to examine the role of local wisdom, namely the culture of ada’tongeng, lempu, getteng and pamali which is a new form of innovation in supporting the tax compliance of MSME actors. In order to explore the tax compliance of MSME actors from the perspective of local culture, phenomenology is used as a methodology with an interpretive paradigm as an umbrella of research. In carrying out tax obligations there are Buginese values called interpreted and in the application, which in this study tax compliance there is ada tongeng, lempu, getteng a short get at TKPALG. Pamali culture has not been implemented so that pamali culture is only knowledge.  
Dampak Sistem Merger Bank Syariah Terhadap Eksistensi UMKM Di Indonesia Jannah, Raodahtul
MADINAH Vol 9 No 2 (2022): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v9i2.1378

Abstract

Islamic banking as a financial distribution institution (financial intermediary) is currently growing rapidly and has become a pioneer in improving the economy in Indonesia. The development of Islamic banking in Indonesia has resulted in the realization of a merger or amalgamation of 3 state-owned Islamic banks, namely Bank Negara Indonesia Syariah (BNIS), Bank Rakyat Indonesia Syariah (BRIS), and Bank Syariah Mandiri (BSM) to become PT Bank Syariah Indonesia Tbk. The development of Micro small and Medium Enterprises in Indonesia really needs the contribution and role of Islamic banks in terms of increasing the availability of financing, namely providing easier requirements and conducting training and business assistance. Islamic banks are expected to continue to develop in improving the capabilities of small and medium enterprises, this is based on the fact that one of the roles of Micro small and Medium Enterprises can drive the national economy, namely being able to absorb large numbers of workers, increasing gross domestic product (GDP) and being able to overcome the economic crisis. The presence of Bank Syariah Indonesia will continue to provide support to Micro small and Medium Enterprises actors in Indonesia through products and various Islamic financial services that are in line with the needs of Micro small and Medium Enterprises.
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