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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 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) KHIDMAH: Jurnal Pengabdian kepada Masyarakat 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 Mathematics Neuroscience Social Sciences Other

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Penerapan Metode Driil Method Dan Demonstrasi Untuk Meningkatkan Kreatifitas Berkarya Seni Rupa Siswa Kelas X SMAN 3 Pangkep Jannah, Raodahtul; Hajra; Nasir; Wardan. AH, Luthfia
Jurnal Guru Pencerah Semesta Vol 2 No 3 (2024): Jurnal Guru Pencerah Semesta (JGPS)
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56983/jgps.v2i3.714

Abstract

Penelitian ini bertujuan untuk meningkatkan kreatifitas siswa dengan menerapkan metode driil method dan demonstrasi. Jenis penelitian ini adalah Penelitian Tindakan Kelas dengan siklus yang terdiri dari lima kali pertemuan, setiap siklus terdiri dari: perencanaan, pelaksanaan, pengamatan dan refleksi. Penelitian ini dilakukan di SMA Negeri 3 Pangkep pada kelas X Tahun Pelajaran 2021/2022. Jumlah keseluruhan siswa sebanyak 108 siswa diantaranya 67 siswa perempuan dan 41 siswa laki-laki Teknik pengumpulan data dan alat pengumpulan data pada penelitian ini menggunakan teknik observasi, wawancara, dan tes. Hasil penelitian melalui Penelitian Tindakan Kelas ini menunjukkan bahwa setelah mengaplikasikan metode ekspresi bebas, terjadi perubahan positif dan signifikan yaitu siswa lebih tertarik untuk belajar meningkatkan kualitas pengkaryaan seni rupa dalam seni budaya.  
Aktualisasi Islamic Corporate Governance pada Audit Kepatuhan Syariah dalam Mencegah Fraudulent Financial Reporting (Studi pada Bank Syariah Indonesia KC Makassar) Ali, Nur Amalia; Abdullah, Muhammad Wahyuddin; Jannah, Raodahtul
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.92

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Islamic Corporate Governance dapat menunjang Audit Kepatuhan Syariah dalam mencegah fraudulent financial reporting pada Bank Syariah Indonesia (BSI) KC Makassar. Hasil penelitian menunjukkan bahwa penerapan tata kelola yang islami telah dicanangkan oleh BSI yang dapat dilihat pada nilai-nilai perusahaan yang diterapkan yaitu AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaptif, dan Kolaboratif). Audit Kepatuhan Syariah dilaksanakan untuk menjamin ketaatan bank syariah terhadap prinsip-prinsip syariah yang dianut. Ketidakpatuhan terhadap syariah akan berpengaruh terhadap laporan keuangan karena jika aturan yang dipakai berbeda akan menghasilkan nilai yang berbeda pada laporan keuangan. Dengan melakukan pemeriksaan dan pengawasan atas kepatuhan terhadap syariah akan mencegah terjadinya kecurangan.
Penerapan Standar Akuntansi Pemerintahan Dalam Bingkai Metafora Amanah Sebagai Upaya Meningkatkan Kualitas Laporan Keuangan nengsih, sriwahyuni; Sumarlin; Jannah, Raodahtul
Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i1.2262

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Standar Akuntansi Pemerintahan (SAP) No. 1 pada BPKAD Kabupaten Jeneponto dalam mewujudkan kualitas laporan keuangan yang baik dengan metafora amanah sebagai acuan untuk kepentingan masyarakan Kabupaten Jeneponto. Metode yang digunakan dalam penelitian ini yaitu penelitian kualitatif pendekatan fenomenologis. Penelitian ini menggunakan data subjek yang diperoleh melalui pengumpulan data melalui wawancara. Hasil penelitian ini menunjukkan bahwa Salah satu upaya meningkatkan kualitas laporan keuangan yang baik maka informasi yang diperoleh dari BPKAD Kabupaten Jeneponto tersebut telah disusun berdasarkan Standar Akuntansi Pemerintahan (SAP) No. 1 dan isinya memberikan informasi tentang pelaksanaan anggaran dan posisi keuangan Pemerintahan. Pemerintahan BPKAD Kabupaten Jeneponto dimana sejak dulu sudah menerapkan konsep amanah di dalam pembuatan laporan keuangan sesuai prinsip akuntabilitas dan transparansi yang diterapkan juga sudah memenuhi indikator kualitas laporan keuangan pemerintah, hal ini dapat dibuktikan dengan adanya laporan keungan yang dibuat sebagai bukti pertanggungjawaban pemerintahan. This research aims to find out how to implement Government Accounting Standards (SAP) No. 1 at BPKAD Jeneponto Regency in realizing good quality financial reports with the metaphor of trust as a reference for the interests of the people of Jeneponto Regency. The method used in this research is qualitative research with a phenomenological approach. This research uses subject data obtained through data collection through interviews. The results of this research indicate that one of the efforts to improve the quality of good financial reports is that the information obtained from BPKAD Jeneponto Regency has been prepared based on Government Accounting Standards (SAP) No. 1 and its contents provide information about budget implementation and the Government's financial position. The BPKAD government of Jeneponto Regency, which has long implemented the concept of trust in the preparation of financial reports in accordance with the principles of accountability and transparency applied, has also met the quality indicators of government financial reports, this can be proven by the existence of financial reports prepared as proof of government accountability.
FGD ON MSME MANAGEMENT STRATEGIES IN FACING GLOBAL COMPETITION FROM AN ISLAMIC PERSPECTIVE Bulutoding, Lince; Sari, Nur Rahmah; Suhartono, Suhartono; Jannah, Raodahtul; Sumarlin, Sumarlin; Syariati, Namla Elfa; Iwang, Baso; Sirajuddin, Sirajuddin; Lutfi, Mufti; Habibi, Ahmad; Zainal, Ghaliah Jalwaa Insyrah; Saifullah, Fu’ad; Iffah, Nur; Masrawati, Masrawati
JICS : Journal Of International Community Service Vol 3 No 01 (2024): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v3i01.1265

Abstract

Tapandullu Beach, located in Mamuju Regency, is a stunning tourist destination, renowned for its outstanding natural beauty. With its fine white sand and crystal clear waters, the beach is an ideal choice for visitors seeking a tranquil and relaxing nature experience. Around the beach, a number of MSME players are trying to capitalize on the existing tourism potential. They offer a variety of specialty products, ranging from local food to handicrafts that reflect regional culture. These businesses not only add value for visitors, but also contribute to the economic growth of the local community. However, challenges cannot be ignored. MSME players must compete with products from outside that often have better variety and quality. This study examines the management strategies of Micro, Small and Medium Enterprises (MSMEs) in facing global competition, with a sharia-based approach. Sharia Enterprise Theory (SET) is used to understand the sharia-based approach. The method used is Focus Group Discussion (FGD) involving MSME players in Tapandullu Beach, Mamuju Regency. The results showed that the application of sharia principles not only increases the competitiveness of MSMEs in a sustainable manner, but also helps in maintaining ethical values and social responsibility. MSMEs and managers have three groups of stakeholders that must be taken into account in every accountability. FGD participants identified key challenges such as limited capital, poor marketing, and product quality. Proposed solutions included access to Islamic financing, digital cooperation, and skills training. The findings are expected to guide other MSME players in formulating suitable strategies, so that they can improve their position and contribution in the global market more effectively.
Financial Management Based on Justice in Achieving Accountability at Nene' Mallomo Hospital, Sidrap Regency Rahyuni, Gusty; Majid, Jamaluddin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

The purpose of this study was to determine the financial management and accountability at Nene' Mallomo Hospital, Sidrap Regency based on the concept of justice. Financial management is defined as a series of activities that include planning, budgeting, implementation, administration, reporting, accountability, and supervision of financial management. This study was conducted at Nene' Mallomo Hospital located in Pangkajene, Sidrap Regency, South Sulawesi. The sample in this study were the head of the hospital UPT, head of the financial sub-section, nurses, hospital staff, patients, and the related community. Data collection methods were through observation, interviews, documentation, literature studies and internet searching. The results of this study indicate that Nene' Mallomo Hospital, Sidrap Regency has fulfilled the principles of accountability and good governance in its financial management, in accordance with the objectives and applicable laws and regulations. Accountability and transparency in financial management or financial reports are important because they are a form of information conveyed to the government or the community regarding the funds managed whether they are in accordance with the allocation and place. Nene' Mallomo Hospital instills the values of justice in its service to the community and its financial management. Providing several payment programs for patients and providing good performance to all groups of patients. The implications of this study are to inform what insurance programs are accepted at Nene' Mallomo Hospital and also to provide tools or tests to evaluate public satisfaction. Tujuan dari penelitian ini adalah untuk mengetahui pengelolaan keuangan dan akuntabilitas di Rumah Sakit Nene' Mallomo, Kabupaten Sidrap berdasarkan konsep keadilan. Pengelolaan keuangan didefinisikan sebagai serangkaian aktivitas yang meliputi perencanaan, penganggaran, pelaksanaan, administrasi, pelaporan, akuntabilitas, dan pengawasan terhadap pengelolaan keuangan. Penelitian ini dilakukan di Rumah Sakit Nene' Mallomo yang terletak di Pangkajene, Kabupaten Sidrap, Sulawesi Selatan. Sampel dalam penelitian ini adalah kepala UPT rumah sakit, kepala sub-bagian keuangan, perawat, staf rumah sakit, pasien, dan masyarakat terkait. Metode pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, studi pustaka, dan pencarian internet. Hasil penelitian ini menunjukkan bahwa Rumah Sakit Nene' Mallomo, Kabupaten Sidrap telah memenuhi prinsip akuntabilitas dan tata kelola yang baik dalam pengelolaan keuangannya, sesuai dengan tujuan dan peraturan perundang-undangan yang berlaku. Akuntabilitas dan transparansi dalam pengelolaan keuangan atau laporan keuangan sangat penting karena merupakan bentuk informasi yang disampaikan kepada pemerintah atau masyarakat terkait dana yang dikelola, apakah sesuai dengan alokasi dan tempatnya. Rumah Sakit Nene' Mallomo menanamkan nilai-nilai keadilan dalam pelayanannya kepada masyarakat dan dalam pengelolaan keuangannya. Menyediakan beberapa program pembayaran bagi pasien dan memberikan kinerja yang baik kepada semua kelompok pasien. Implikasi dari penelitian ini adalah untuk memberi informasi mengenai program asuransi yang diterima di Rumah Sakit Nene' Mallomo dan juga memberikan alat atau uji untuk mengevaluasi kepuasan masyarakat.
Determinants of Accountability in Village Financial Management with Internal Control System as a Moderating Variable (A Study of Villages in Towuti Subdistrict, East Luwu Regency) Agustina, Irnarezky; Sumarlin, Sumarlin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This study aims to examine the effect of village apparatus competence, financial report presentation, and financial report accessibility on the accountability of village financial management with the internal control system as a moderating variable in villages in Towuti Subdistrict, East Luwu Regency. This research is quantitative in nature. The sampling technique used is purposive sampling, with data collection through questionnaires. The questionnaires were distributed to 18 villages, with a total sample size of 149 respondents. The data analysis was performed using multiple regression analysis and Moderated Regression Analysis (MRA) with SPSS version 26. The results of the study indicate that village apparatus competence and the presentation of financial reports have a positive and significant impact on the accountability of village financial management, while financial report accessibility does not have an impact on the accountability of village financial management. The moderating regression analysis shows that the internal control system is able to moderate the relationship between financial report presentation and the accountability of village financial management, while the internal control system does not moderate the relationship between village apparatus competence and financial report accessibility on the accountability of village financial management. Based on the findings, the implications of this study suggest the need for efforts to improve the transparency and accountability of village financial management by the village apparatus.Penelitian ini bertujuan untuk menguji pengaruh kompetensi aparat desa, penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa dengan sistem pengendalian internal sebagai variabel moderasi pada desa se-Kecamatan Towuti Kabupaten Luwu Timur. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan teknik pengumpulan data menggunakan angket / kuesioner. Kuesioner disebar ke 18 desa. Total sampel pada penelitian ini sebanyak 149. Data analisis dengan menggunakan teknik analisis regresi berganda dan analisis regresi moderasi atau Moderate Regression Analisis (MRA) dengan menggunakan aplikasi SPSS versi 26. Hasil dari penelitian ini menunjukkan bahwa kompetensi aparat desa dan penyajian laporan keuangan memilik pengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan desa sedangkan aksesibilitas laporan keuangan tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan desa. Analisis regresi moderasi menunjukkan bahwa sistem pengendalian internal mampu memoderasi hubungan antara penyajian laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa sedangkan sistem pengendalian internal tidak mampu memoderasi hubungan antara kompetensi aparat desa dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa. Berdasarkan hasil penelitian maka implikasi dari penelitian ini diperlukan upaya peningkatan transparansi dan akuntabilitas pengelolaan keuangan desa yang dilakukan oleh aparat desa.
Strategic Design for the Development of UMKM Management in Improving the Economy of Communities on the Mekong River-Vietnam Bulutoding, Lince; Iwang, Baso; Sahban, Azizah; Sari, Nur Rahma; Jannah, Raodahtul; Fadhilatunnisa, Della; Fajrin, Farid; Suhartono, Suhartono; Syariati, Namla Elfa; Muslimah, Firanti; Ahmad, Angriani
Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i12.12968

Abstract

This study aims to analyse the design of development strategies for the management of Micro, Small and Medium Enterprises (MSMEs) in the Mekong River region of Vietnam and their impact on the local economy. A qualitative approach was used through FGDs and site surveys to understand the location patterns of MSMEs and the factors that influence their success in improving community welfare. The results show that strategic geographic location, taking into account accessibility, resource availability, and government policy support, plays an important role in determining policies to improve MSMEs' operational efficiency and expand markets. However, challenges such as limited access to capital, lack of access to banking and lack of managerial skills hinder the development of MSMEs in the region.
Independensi Auditor Berbasis Taro Ada Taro Gau' Dalam Meningkatkan Kualitas Audit Astridani, Andi; Abdullah, Muhammad Wahyuddin; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.53570

Abstract

This paper aims to determine the independence of auditors at KAP Ardaniah Abbas, and relate it to the Bugis principle of Taro Ada Taro Gau’ then to determine the improvement of audit quality with auditor independence based on Taro Ada Taro Gau’ at KAP Ardaniah Abbas. The results of the study concluded that auditor independence at KAP Ardaniah Abbas plays an important role in determining the quality and reliability of audit results. In essence, this independence reflects the auditor's capacity to carry out their duties without any influence or pressure that can affect their objectivity. The combination of honest, consistent, and careful attitudes or in the Bugis principle of Taro Ada Taro Gau’ creates an atmosphere in which auditor independence can be maintained. The Bugis principle of Taro Ada Taro Gau’ which is based on an attitude of independence forms a strong foundation for reliable and quality audit practices..
ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT BASED ON MAQASHID SYARIAH IN REALIZING THE WELFARE OF THE PEOPLE Layli, Jumbratul; Muchlis, Saiful; Jannah, Raodahtul Odha
Islamic Economic and Business Journal Vol. 7 No. 1 (2025): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v7i1.9328

Abstract

This study aims to analyze the implementation of the principle of accountability in the management of village funds based on maqashid sharia in Pattallassang Village, Gowa Regency. This study uses a qualitative method with a phenomenological approach. The results of the study indicate that the management of village funds in Pattallassang Village has shown good implementation of the principles of transparency, accountability, and community participation. The application of the principle of maqashid sharia is also seen in programs that support religious activities, health, and community welfare. However, there are still challenges related to the understanding of village officials regarding the concept of maqashid sharia and limitations in preparing targeted programs. This study recommends increasing the capacity of village officials and multi-party collaboration to optimize the management of village funds and improve community welfare.
Learning Management System (LMS) Moodle: Unraveling Its Impact on Accounting Students’ Academic Performance Jannah, Raodahtul; Sari, Nur Rahmah; Anwar, Puspita Hardianti
DIDAKTIKA Vol 17 No 1 (2023)
Publisher : Fakultas Tarbiyah Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/didaktika.v17i1.4567

Abstract

The outbreak of covid-19 has caused significant changes in education sector, including the demand to conduct lectures with the assistance of technology. One of the worthly used technologies is the Learning Management System (LMS). This study aims to analyze student perception about factors affecting the use of LMS Moodle and how its use then affects their academic performance. This is a quantitative study adopting personal computer usage model and technology to performance chain model. This study involved 156 accounting students of an Islamic Sate University in Makassar, Indonesia. Data were obtained by questionnaire and analyzed with Structural Equation Modeling (SEM) processed by AMOS. The result shows that of the four variable factors proposed, the task-technology fit factor did not show a positive effect on the use of LMS, while three other variables namely Facilitating Conditions, Social Factors, and Long-Term Consequences show a positive effect on the usage of LMS. Then, Task-Technology Fit and The Use of LMS have a positive effect on Accountant Student’s Academic Performance.Keywords: Accounting students, Academic performance, LMS, Technology
Co-Authors Aditya, Roby Agustina, Irnarezky ahmad habibi Ahmad, Angriani Ahmad, Yunikartika Ali, Nur Amalia Amalia, Nurhidayah Ainun Aminuyati Amrin, Ananda Nasywa 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 Fariskayuni Fauziah Bachtiar Fhara Nur Aulia Azzahra Fikra, Raosdatul Fitriani Nur Hajra Harjauri Ma’rifat 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 marzuka, syafika Masrawati, Masrawati Memen Suwandi Miftahul Muflihah Miftha Farild Muchlis, Mustakim Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah 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 Rahyuni, Gusty Rama Linda Septian 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 Syahidatul Jannah Syariati, Namla Elfa Wahyudi Wahyudi Wardan. AH, Luthfia Yunikartika Ahmad Zainal, Ghaliah Jalwaa Insyrah Zul Fahri