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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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KAJIAN AKUNTANSI MURABAHAH BERDASARKAN PSAK 102 PADA BMT MAPAN MANDIRI KEC LASUSUA KAB KOLAKA UTARA Jannah, Raodahtul Odha
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol. 5 No. 1 (2025)
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v5i1.5850

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme akad pembiayaan murabahah dengan prinsip syariah dan menganalisis penerapan akuntansi pada pembiayaan murabahah di BMT Mapan Mandiri Kec Lasusua Kab Kolaka Utara berdasarkan PSAK 102. Metode penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus yang diperoleh dari data primer dan sekunder. Hasil penelitian menunjukkan bahwa: 1) pembiayaan murabahah di BMT Mapan Mandiri Kec. Lasusua, Kab. Kolaka Utara secara umum telah mengikuti prinsip syariah dan PSAK 102, terutama dalam proses pengajuan, survei kelayakan, dan penggunaan akad wakalah. Namun, terdapat beberapa aspek teknis yang perlu disempurnakan, khususnya terkait dokumentasi dan pemahaman staf terhadap aturan akuntansi syariah agar memastikan kepatuhan yang lebih optimal. 2) perlakuan akuntansi terkait murabahah di BMT Mapan Mandiri sebagian besar telah sesuai dengan PSAK 102 terutama pada pengakuan dan pengukuran piutang murabahah, pendapatan, diskon, uang muka serta denda. Namun, terdapat ketidaksesuaian dalam pengakuan aset murabahah, dimana BMT mengakui persediaan meskipun menggunakan skema wakalah. Selain itu, kebijakan potongan pelunasan piutang tidak dicatat secara resmi dalam sistem. BMT Mapan Mandiri perlu melakukan perbaikan untuk memastikan kepatuhan penuh terhadap PSAK 102.
Profit and Loss Sharing Berdasarkan Konsep Al-Falah Dalam Meningkatkan Kesejahteraan Pada Bisnis Syirkah: (Studi Pada Saunk Coffe and Resto) marzuka, syafika; Muchlis, Mustakim; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.57481

Abstract

The development of debt-free businesses is attracting more and more attention. One model is the shirkah business. In shirkah, the investor and business manager work together with a profit-sharing system agreed upon from the start. However, in practice, many business actors have not fully implemented Islamic principles. This study aims to examine the profit sharing calculation system, the application of dividend tax, and the implementation of the Al-Falah concept in improving welfare through the syirkah model at Saunk Coffee and Resto. The research method used is descriptive qualitative, with primary and secondary data. The results showed that the profit-sharing system applied by Saunk Coffee and Resto was not fully in accordance with the initial contract. However, as long as both parties agree with each other, the contract is still considered sharia-compliant. The tax on dividends has not been applied because it is influenced by behavior and a business environment that is not yet supportive.
IMPLEMENTATION OF GREEN UNIVERSITY BASED ON RAHMATAN LIL ALAMIN IN REALIZING ENVIRONMENTAL MANAGEMENT ACCOUNTING Puspita, Silvia; Muchlis, Saiful; Jannah, Raodahtul
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14962

Abstract

This study aims to examine the implementation of a Green University based on the values of Rahmatan Lil Alamin in realizing Environmental Management Accounting at the State Islamic University (UIN) Alauddin Makassar. The research employs a qualitative phenomenological approach and is conducted at UIN Alauddin Makassar, located in Gowa Regency, South Sulawesi. Primary data were collected through in-depth interviews with key informants, including the head of the planning bureau, commitment-making officials, lecturers, and students, as well as through direct observation. Secondary data were obtained from documentation, literature studies, and internet searches. The findings show that UIN Alauddin Makassar has implemented the Green University concept through environmental education, energy and water conservation, and the development of environmentally conscious infrastructure (green architecture). The values of Rahmatan Lil Alamin serve as an ethical and spiritual foundation in fulfilling environmental responsibilities through the relationship with God (hablum minallah), with fellow humans (hablum minannas), and with nature (hablum minal alam). The implementation of environmental management accounting is reflected in the allocation of budgets for environmental maintenance, evaluation of environmental performance, and strategies for reducing ecological impact. The integration of Islamic values with sustainability principles creates a campus management system that is both ecologically responsible and spiritually grounded.
Implementasi Zakat Profesi Dalam Perspektif Hukum Islam Jannah, Raodahtul
Study of Scientific and Behavioral Management Vol 4 No 3 (2023): Financial Technology Management
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v4i3.19466

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana implementasi zakat profesi dalam perspektif hukum islam. Penelitian ini merupakan penelitian kepustakaan (library research) yang pengkajiannya dilakukan secara eksploratif dengan cara mengumpulkan bahan pustaka yang relevan dengan topik penelitian ini. Hasil dari penelitian ini memberikan gambaran bahwa Zakat Profesi itu wajib hukumnya sama seperti hukum jenis-jenis zakat lainnya seperti zakat pertanian, emas, dan perak, serta perdagangan. Adapun terkait mengenai pelaksanaan zakat profesi itu dikiyaskan dengan zakat emas dan perak. Dalam artian bahwa pendapatan dari profesi disetarakan dengan nilai uang untuk harga 85 gram emas, dengan ketentuan hasil usaha profesi tersebut telah dikurangi dengan semua pengeluaran yang lazimnya sebagai kebutuhan nafkah hidup.   Kata Kunci: Zakat Profesi, Nisab, Hukum Islam
The Impact of Tabarru Contracts and Income on Customers' Decision to Choose Life Insurance at AIA Sharia Unit Dirmawati, Dirmawati; Jannah, Raodahtul; Sabir, Sadli; Irwan, Irwan
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8713

Abstract

This study aims to investigate the effect of tabarru contracts and income on customer decisions in choosing life insurance in AIA sharia units. The research method used is quantitative with a descriptive approach. Primary data was collected through the distribution of questionnaires, observation, and documentation, using simple random sampling techniques. The research sample consisted of 50 respondents, and data analysis was carried out using multiple linear regression and using the SPSS version 20 application. The results showed that, partially, the tabarru contract had a positive and significant influence on customer decisions in choosing life insurance at the AIA sharia unit.
Akuntansi Zakat Berbasis Konsep Amanah dalam Mengelola Dana Zakat pada Baznas Kota Makassar Karmila; Suwandi, Memen; Jannah, Raodahtul
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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

Abstract

Pengelolaan dana zakat dapat menjadi sumber dana yang dapat dimanfaatkan untuk kesejahteraan masyarakat karena tujuan utama zakat adalah untuk mengurangi kesenjangan sosial dalam masyarakat dan meningkatkan kesejahteraan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana akuntansi zakat berdasarkan konsep amanah dalam pengelolaan dana zakat di Baznas Kota Makassar. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologis. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh langsung dari sumber aslinya dan tidak melalui media perantara. Responden dalam penelitian ini berjumlah 3 informan. Analisis keabsahan data yang digunakan adalah teknik triangulasi. Hasil penelitian ini menunjukkan bahwa akuntansi zakat (PSAK 109) telah diterapkan dalam penyusunan laporan keuangan zakat, infak, dan sedekah di Baznas Kota Makassar. Namun, Baznas Kota Makassar belum sepenuhnya mengimplementasikan PSAK 109 karena Baznas belum menyajikan laporan aset kelolaan yang memberikan informasi aset yang dikelola di Baznas.  
Stock Price Determination of Consumer Goods Companies on the Indonesia Stock Exchange: Financial Ratio Analysis 2019-2023 Jannah, Raodahtul
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.9408

Abstract

This study aims to analyze the effect of financial ratios on stock prices in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX). The financial ratios used include Return on Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Capital Intensity. The background of this study is based on the importance of investors' understanding of company financial information as a basis for investment decision-making. This study uses a quantitative approach with a comparative causal research design. The study population includes 49 manufacturing companies in the goods and consumption sub-sector listed on the IDX, and through purposive sampling, 17 companies were obtained as samples for the period 2019–2023. Data analysis was performed using descriptive tests, classical assumption tests, and simple regression tests processed using SPSS version 23. The results show that the ROE and DER variables do not have a significant effect on stock prices, while the EPS and Capital Intensity variables have a significant effect on stock prices. These findings indicate that investors place greater consideration on a company's ability to generate earnings per share and the efficiency of fixed asset utilization when assessing stock performance. This study is expected to contribute to investors, company management, and academics in understanding the financial factors that influence stock prices in the goods and consumption sector.
THE EFFECT OF TRANSPARENCY AND INFORMATION TECHNOLOGY USE ON THE QUALITY OF FINANCIAL REPORTS OF ZAKAT MANAGEMENT ORGANIZATIONS WITH HUMAN RESOURCES COMPETENCE AS A MODERATING VARIABLE : (Study of Zakat Management Organizations in Makassar City) Jannah, Raodahtul Odha; NUR FADHILAH S., NUR FADHILAH S.; SUMARLIN, SUMARLIN
Islamic Economic and Business Journal Vol. 7 No. 2 (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.v7i2.10348

Abstract

This study aims to determine the influence of transparency and the use of information technology on the quality of financial reports, as well as the role of HR competency as a moderating variable. This study was conducted at the Zakat Management Organization in Makassar City. The study used a quantitative approach with a causal comparative method. Data were collected through questionnaires from 32 respondents selected using purposive sampling techniques. Data analysis was carried out using multiple linear regression and the Moderated Regression Analysis (MRA) test using the absolute difference value approach. The results of the study indicate that transparency and utilization of information technology have a positive and significant effect on the quality of financial reports, HR competency moderates the effect of transparency on the quality of financial reports, and HR competency does not moderate the effect between the utilization of information technology on the quality of financial reports. The implications of this study underline the importance of transparency and utilization of information technology in improving the quality of financial reports so that it can increase public trust in zakat management organizations.
Pengaruh Pengalaman Dan Etika Profesi Terhadap Penghentian Prematur Sign Off Audit Prosedur Dengan Time Pressure Sebagai Varibel Moderasi Yunikartika Ahmad; Andi Wawo; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023b4

Abstract

Tujuan penelitian ini untuk mengetahui apakah pengalaman dan etika profesi bisa mempengaruhi penghentian premature sign off audit prosedur, serta apakah time pressure dapat memoderasi pengaruh pengalaman dan etika profesi terhadap penghentian premature sign off audit prosedur. Populasi dalam penelitian ini adalah auditor pada kantor akuntan publik Kota Makassar dan Kabupaten Gowa. Teknik dalam pemilihan sampel menggunakan purvosive sampiling method dengan jumlah sebanyak 33 orang. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan melalui survey kuesioner secara langsung. Hasil kuesioner tersebut telah diuji validitas dan reabilitas, uji asumsi klasisk berupa uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Metode pengujian hipotesis menggunakan analisis regresi linear berganda dan analisis statistik tersebut dilakukan dengan menggunakan bantuan program aplikasi SPSS 25. Hasil peneliian menunjukkan bahwa pengalaman berpengaruh signifikan, sedangkan etika profesi tidak berpengaruh signifikan terhadap penghentian premature sign-off audit prosedur. Analisis yang digunakan menunjukkan bahwa variabel moderasi time pressure tidak mampu memoderasi pengaruh pengalaman, sedangkan mampu memoderasi etika profesi terhadap penghentian premature sign-off audit prosedur.
Pengaruh Proactive Fraud Audit, Whistleblowing System Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Daerah Dengan Akhlak Sebagai Variabel Moderasi Aswandi; Andi Wawo; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i2.2023d4

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah dengan akhlak sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pendekatan penelitian kausal komparatif. Populasi dalam penelitian ini adalah ASN yang bekerja di Inspektorat Daerah Kabupaten Takalar. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan menggunakan kriteria yang telah dipilih oleh peneliti dalam memilih sampel. Sumber data dalam penilitian adalah data primer yang diperoleh dari hasil penyebaran kuesioner kepada responden sebanyak 41 orang. Analisis data menggunakan analisis regresi berganda untuk mengetahui pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah. Sedangkan uji moderasi menggunakan moderate regression analysis (MRA) atau uji interaksi. Hasil dari penelitian ini menunjukkan bahwa proactive fraud audit, whistleblowing system dan moralitas individu berpengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan daerah. Namun pada variabel akhlak tidak dapat memoderasi pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah
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