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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 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

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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
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.
PENGARUH SISTEM INFORMASI AKUNTANSI, PEMAHAMAN SAK SYARIAH, DAN RELIGIUSITAS TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN LINGKUNGAN KERJA SEBAGAI VARIABEL MODERASI (Studi Pada KSPPS Bakti Huria Syariah) Maulana, Muhammad Achsan; Jannah, Raodahtul Jannah; Fadhilatunisa, Della Fadhilatunisa
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

Abstract

Masih banyaknya koperasi syariah yang belum optimal dalam menerapkan sistem informasi akuntansi, standar pelaporan keuangan syariah sesuai PSAK, yang berdampak pada rendahnya kualitas laporan keuangan dan akuntabilitas institusi. Permasalahan ini dipengaruhi juga oleh tingkat religiusitas penyusun laporan. Selain itu, lingkungan kerja juga menjadi faktor penting yang dapat memberikan pengaruh pada ketiga faktor tersebut terhadap kualitas laporan keuangan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh sistem informasi akuntansi, pemahaman SAK syariah dan religiusitas terhadap kualitas laporan keuangan dengan lingkungan kerja sebagai variabel moderasi pada KSPPS Bakti Huria Syariah. Jenis penelitian ini adalah kuantitatif dengan pendekatan kausal komparatif. Penelitian ini menggunakan 44 sampel dengan teknik purposive sampling. Data yang digunakan di dalam penelitian ini merupakan data primer yang didapatkan langsung oleh peneliti dengan penyebaran kuesioner. Analisis data yang digunakan pada penelitian ini yaitu regresi linear berganda dan uji moderasi Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi, pemahaman SAK syariah dan religiusitas berpengaruh positif signifikan terhadap kualitas laporan keuangan KSPPS Bakti Huria Syariah. Variabel moderasi lingkungan kerja memperkuat pengaruh sistem informasi akuntansi dan religiusitas dan tidak mampu memoderasi pemahaman SAK syariah terhadap kualitas laporan keuangan. Implikasi dalam penelitian ini yaitu bagi karyawan KSPPS Bakti Huria syariah agar meningkatkan kemampuannya dalam sistem informasi akuntansi, pemahaman terkait SAK Syariah dan memelihara nilai religiusitas, bagi kantor KSPPS Bakti Huria agar memperhatikan bagaimana lingkungan kerja yang baik, dan bagi peneliti selanjutnya dapat menjadi bahan referensi untuk penelitian yang membahas terkait kualitas laporan keuangan. Kata Kunci :
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.
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