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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Publica : Jurnal Administrasi Pembangunan dan Kebijakan Publik Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Akuntansi Peradaban Al-Buhuts (e-journal) Islamic Accounting and Finance Review Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) JURNAL TEKNIK GEOLOGI : Jurnal Ilmu Pengetahuan dan Teknologi Vitamin: Jurnal Ilmu Kesehatan Umum Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Sumarlin Sumarlin
UNIVERSITAS ISLAM NEGERI ALAUDDIN MAKASSAR
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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Implementation of Murabahah Agreement Based on PSAK 102 from a Maslahah Perspective at Bank Muamalat Nurfadillah Annisa Arifin; Sumarlin; Raodatul Jannah
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.75

Abstract

Study this analysis implementation contract murābahah on mortgage financing at Bank Muamalat Gowa Branch based on PSAK 102 and the concept maslahah . The focus of the study includes the contract mechanism, accounting records with PSAK 102, and its contribution to the public welfare. The study uses a qualitative descriptive approach with data from interviews, internal documents, and related literature. The results show that the implementation of murābahah is generally in accordance with sharia principles, although compliance with PSAK 102 has not been fully achieved, especially in the recognition margin, disclosure of additional costs, and the use of wakalah. From a maslahah perspective, this financing provides real benefits through fair and transparent access to home ownership. Maintaining aspects of fairness and transparency is necessary for these benefits to be optimal. This study contributes to the development of sharia accounting and serves as a practical reference for sharia banks and regulators in improving transparency, accountability, and compliance with sharia principles.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi Nur Al-Fidha; Sumarlin; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i1.168

Abstract

This study aims to examine the effect of budget target clarity, accounting control and internal control on government agency performance accountability with the quality of financial reports as a moderating variable. This study was conducted in SKPD Makassar City. This study uses a quantitative approach with a questionnaire survey method. The sample in this study was 140 people consisting of heads of divisions and all members of the planning, reporting and finance sections in 27 Regional Work Units (SKPD) of Makassar City using purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple regression analysis and Moderate Regression Analysis (MRA). The results of the study indicate that budget target clarity does not affect government agency performance accountability while accounting control and internal control variables have a positive and significant effect on government agency performance accountability. Meanwhile, the quality of financial reports is able to moderate accounting control and internal control on government agency performance accountability, but is unable to moderate budget target clarity on government agency performance accountability. The implications of this study reflect an important contribution in encouraging improvements in governance, especially in terms of transparency and accountability of financial management and government agency performance. Thus, this research is expected to not only be a technical reference for the government in building a more efficient and effective system, but also as a normative basis for strengthening the openness of public information.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha Rizki Ameliyani; Sumarlin; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i1.169

Abstract

This study aims to determine the effect of the internal control system, whistleblowing system, and integrity on fraud prevention with ethical behavior as a moderating variable at PT PLN ULP Woha. This research uses a quantitative approach with a causal type of research. The population consisted of 49 employees from the energy transactions, engineering, customer service, and administration divisions. Primary data were obtained through direct distribution of questionnaires. Data were analyzed using multiple regression and moderation regression analysis. The results show that the internal control system, whistleblowing system, and integrity have a significant and positive effect on fraud prevention. Ethical behavior moderates the influence of the whistleblowing system and integrity on fraud prevention, but does not moderate the effect of the internal control system. The implication is that PT PLN ULP Woha needs to strengthen internal control policies and procedures, develop a safe and transparent whistleblowing system, and implement training programs to instill integrity and ethical values.
The Dilemma of Auditors’ Professional Ethics in Enhancing Audit Effectiveness Nur Sakinah Irman; Sumarlin; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.30

Abstract

This study examines the professional ethical dilemmas faced by internal auditors within the Internal Supervisory Unit (SPI) at UIN Alauddin Makassar and their impact on the effectiveness of internal audits. This research employs a qualitative method with a phenomenological approach, and data were collected through interviews. The findings reveal that the dual roles of auditors can actually create a positive synergy between academic responsibilities and internal audit functions. Auditors face negative stigma from auditees, who perceive them as "watchdogs" or faultfinders. Auditors reported no pressure from university leadership, as all matters are entrusted to SPI. However, when audit findings directly involve the leadership, there are instances where the leadership requests that such findings be omitted from the audit report. In addition, auditors experience ethical dilemmas when auditing auditees with whom they have personal relationships. The presence of SPI and the strict application of professional ethics have contributed to enhancing the effectiveness of audits.
The Influence of Understanding Tax Regulations, Quality of Fiscal Services, Tax Law Enforcement on Taxpayer Compliance Behavior Moderated Taxpayer Awareness Nurkhaerun Nisa; Sumarlin; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.31

Abstract

Tax is the main source of state revenue that plays a crucial role in supporting national development; however, individual taxpayer compliance remains a challenge in Indonesia. This study aims to examine the effect of understanding tax regulations, quality of fiscal services, and tax law enforcement on taxpayer compliance behavior, with taxpayer awareness as a moderating variable. This research employed a quantitative approach using a survey method. The population consisted of individual taxpayers registered at the Tax Counseling and Consultation Office (KP2KP) Pinrang, with 102 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that understanding tax regulations, quality of fiscal services, and tax law enforcement have a positive and significant effect on taxpayer compliance behavior. Furthermore, taxpayer awareness is proven to strengthen the influence of these variables on taxpayer compliance. These findings suggest that improving tax compliance requires not only effective regulations and law enforcement but also increased taxpayer awareness. This study contributes to the literature on tax compliance behavior and provides practical implications for policymakers in designing strategies to enhance sustainable taxpayer compliance.
PENGGUNAAN FOTO UDARA UNTUK MONITORING LERENG TIMBUNAN IPD PIT 1 LAHAN PASCATAMBANG PT MEGAPRIMA PERSADA Sumarlin Sumarlin; Ibrahim Ibrahim; Yunianto Setiawan; Revia Oktaviani; Pangea Ghiyats Sabrian
JURNAL TEKNIK GEOLOGI : Jurnal Ilmu Pengetahuan dan Teknologi Vol 8, No 2 (2025): Jurnal Teknik Geologi : Ilmu Pengetahuan dan Teknologi
Publisher : Teknik Geologi Fakultas Teknik Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jtgeo.v8i2.25604

Abstract

Salah satu tantangan utama dalam pascatambang adalah pemantauan stabilitas lereng timbunan. Penelitian ini bertujuan untuk menganalisis tingkat ketelitian penggunaan foto udara dari Unmanned Aerial Vehicles (UAV) dalam mengidentifikasi lereng timbunan lahan pascatambang, dengan pendekatan kuantitatif berbasis parameter spasial. Dari hasil penelitian penggunan drone/UAV dalam kegiatan identfikasi lereng lahan pascatambang IPD (In pit dump) Pit 1 lahan pascatambang PT Megaprima berdasarkan ketentuan (standart) yang berlaku didapat nilai  CE90 yang dihasilkan nilai horisontal adalah 0,64 meter dan nilai LE90 ketetlitian secara vertikal adalah 2,02 meter secara ketentuan masih masuk dalam Kelas 1 pada ketelitian horizontal dan masuk kedalam kelas 3 ketetlitian secara vertikal. Dari data spasial yang dihasilkan dari pemetaan menggunakan drone atau UAV pada daerah peneltian IPD Pit 1 berdasarkan analisis ulang (back analysis) geoteknik nilai Faktor Keamanan (FK) adalah 0,77 dalam kondisi FK Dinamis pada salah titik lereng timbunan yang diteltiti, sehingga jika mengacu kepada ketentuan Kepmen ESDM nomor : 1827.K/30/MEM/2018 masuk kedalam kataegori keparahan konsekuensi tinggi. Secara lingkungan daerah peneltian masih terdapat void, kurangnya vegetasi yang menutupi, banyak terbentuk gulir erosi dan dekat dengan pemukiman Masyarakat serta daerah penelitian merupakan lereng timbunan yang terbentuk pada lubang bekas tambang seluas 70 Ha.
Co-Authors Agnes Safitri Agus Rahmat Alfa Reza Dwi Yulistianingsih Amiruddin K Bahtiar Bahtiar Candra Junaedi Della Fadhilatunisa Gunawan Gunawan Ibrahim Ibrahim Ismawati Ismawati Lince Bulutoding Memen Suwandi MUH. CHAERULLAH BURHAN Namla Elfa Syariati Nur Al-Fidha Nur Rahmah Sari Nur Sakinah Irman Nur Saqinah Galugu Nurfadillah Annisa Arifin Nurjannah Nurjannah Nurkhaerun Nisa Pangea Ghiyats Sabrian Qadriawan Firdaus Raodatul Jannah Revia Oktaviani Rizki Ameliyani Samsul Samsul Sapa, Nasrullah Bin SUHARTONO Supriadi Supriadi Syaiful Umasangadji Yunianto Setiawan, Yunianto