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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Publica : Jurnal Administrasi Pembangunan dan Kebijakan Publik IJBE (Integrated Journal of Business and Economics) Martabe : Jurnal Pengabdian Kepada Masyarakat JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Akuntansi Peradaban Jurnal Iqtisaduna 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 HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Sumarlin Sumarlin
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts 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 Other

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Analisis Rasionalitas Penggunaan Obat Dispepsia Di Puskesmas Pamarayan Candra Junaedi; Sumarlin Sumarlin; Agnes Safitri
Vitamin : Jurnal ilmu Kesehatan Umum Vol. 1 No. 4 (2023): October : Jurnal ilmu Kesehatan Umum
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/vitamin.v1i4.349

Abstract

Dyspepsia includes a collection of clinical symptoms consisting of discomfort or persistent (episodic) or recurrence in the upper abdomen. Dyspepsia can be influenced by several factors, including increased gastric acid secretion, diet, and environmental factors, as well as psychological factors such as stress. This research aims to determine the use of dyspepsia medication at the Puskesmas Pamarayan. The type of research used in this research is descriptive observational with a purposive sampling method. The population in this study was 230 dyspepsia patients who visited the Puskesmas Pamarayan. The sample in this study was 31 respondents who had been determined using the Slovin formula with an error tolerance limit of 5%. Data were analyzed descriptively using rationality guidelines which include correct diagnosis, correct drug selection, correct dose, correct time interval, alertness to side effects, and correct information. The results of the study showed that the treatment of dyspepsia at the Puskesmas Pamarayan was rational.
Green Banking Perspektif Maqāṣid Asy-Syarīʿah dalam Mendorong Eksistensi Perbankan Syariah Nurjannah, Nurjannah; Lince Bulutoding; Nasrullah Bin Sapa; Amiruddin K; Sumarlin Sumarlin
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5226

Abstract

This study aims to describe the implementation of green banking from the perspective of maqāṣid asy-syarīʿah in encouraging the existence of Islamic banking. This study is a qualitative study using a phenomenological approach, an interpretive paradigm using intentional analysis. The types of data used are noema and noesis, using three data collection techniques, namely in-depth interviews, documentation and participant observation. The results of the study indicate that the implementation of green banking based on maqāṣid syarī᷾ah is able to encourage the existence of Islamic banking. The implementation of green banking from the perspective of maqāṣid asy-syarīʿah at Bank Muamalat Indonesia and Bank Syariah Indonesia in supporting its existence consists of seven components, maintaining religion (ḥifẓ al-dīn), maintaining the Soul (ḥifẓ al-nafs), maintaining the environment (ḥifẓ al-bī᷾ah), and maintaining honor (ḥifẓ al-irdi) have been implemented, while maintaining reason (ḥifẓ al-᷾aql) requires improvement in green banking research and publication, maintaining descendants (ḥifẓ al-᷾nasl) requires improvement in terms of digital banking system security and the presence of product innovation, and maintaining wealth (ḥifẓ al-māl) requires providing opportunities for farmers to be able to apply for financing using the salam contract or other related contracts.
Transformasi Lembaga Keuangan Syariah Non-Bank: Analisis Theory of Innovations dan Pengembangan Kontemporer: Transformation of Non-Bank Sharia Financial Institutions: Analysis of Theory of Innovations and Contemporary Development Andi Wawan Mulyawan; Azwar Azwar; Sumarlin Sumarlin
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 1 No. 1 (2025): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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

Abstract

This study aims to provide a comprehensive understanding of non-bank Islamic financial institutions (NBIFIs) through the perspective of the theory of innovations. Employing a descriptive-analytical method and a library research approach, the study finds that NBIFIs are undergoing fundamental transformations driven by the digitalization of business models, the rise of Islamic fintech, the adoption of AI and blockchain technologies, and the development of innovative financial instruments such as digital sukuk and digital takaful. Innovation is also evident in the strengthening of technology-based shariah governance, including automated shariah compliance and the utilization of RegTech and SupTech. Conversely, NBIFIs face significant challenges related to regulatory gaps, low levels of digital literacy, technological risks, and the need for enhanced human capital capacity. Nevertheless, opportunities such as the growth of the global halal industry, the strengthening of the social finance ecosystem, and regulatory support provide strategic momentum for accelerating innovation. This study projects that the future development of NBIFIs will move toward full digitalization, integration of the halal–fintech ecosystem, tokenization of shariah-compliant assets, and hybrid models that combine commercial and social finance. These findings underscore the importance of maqāṣid al-sharīʿah–oriented innovation as a foundational element for strengthening the long-term competitiveness of NBIFIs.
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.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA MASJID DI KAB. GOWA Sumarlin Sumarlin; Della Fadhilatunisa; Suhartono Suhartono; Muh. Chaerullah Burhan; Megawati Ismail
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 6 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i6.1999-2016

Abstract

Dalam melakukan pengelolaan keuangan diperlukan tanggung jawab yang besar dan keterampilan yang memadai demi terciptanya informasi yang lebih jelas dalam mengelola keuangan pada sebuah organisasi. Masalah yang dibahas dalam pengabdian ini adalah ISAK 35 sebagai standar akuntansi untuk organisasi atau lembaga nonlaba dalam menyusun laporan keuangan. Pengabdian ini bertujuan untuk melakukan pendampingan dalam penyusunan laporan keuangan masjid berdasarkan ISAK 35 di Kab. Gowa. Pendampingan ini dilakukan di beberapa masjid yang terdapat diwilayah Kab. Gowa. Pendampingan ini merupakan pendampingan yang bersifat kualitatif. Sumber data pengabdian ini adalah data primer. Selanjutnya proses pengumpulan data dalam pendampingan ini seperti survey pendahuluan, analisa laporan, evaluasi laporan dan proses pendampingan. Hasil dari pengabdian ini menunjukkan bahwa dengan  adanya pengenalan dalam menyusun laporan keuangan sesuai  dengan ISAK 35 dibantu dengan program akuntansi excel serta adanya pendampingan dalam menyusun laporan keuangan mampu meningkatkan  pengetahuan, mempercepat, mempermudah serta mampu meningkatkan keterampilan dan ketepatan bagi pengurus masjid dalam menyusun laporan keuangan.
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 A. Nur Asri Ainun Agnes Safitri Agus Rahmat Alfa Reza Dwi Yulistianingsih Alim Sholihin Alim Syariati Amiruddin K Andi Resky Rahim Andi Sylvana Andi Wawan Mulyawan Annisa Juniarta Musda Asmirawati Asmirawati Azwar, Azwar Bahtiar Bahtiar Candra Junaedi Della Fadhilatunisa Farid Fajrin Gunawan Gunawan Hendra Ibrahim Ibrahim Ismawati Ismawati Juliani Juliani Lince Bulutoding Megawati Ismail Memen Suwandi MUH. CHAERULLAH BURHAN Muhammad Akil Rahman Muhammad Nurfaizy Hamdan Murtiadi Awaluddin Nasrullah Bin Sapa Nur Al-Fidha Nur Rahmah Sari Nur Sakinah Irman Nur Saqinah Galugu Nurfadillah Annisa Arifin Nurjannah Nurjannah Nurkhaerun Nisa Pangea Ghiyats Sabrian Qadriawan Firdaus Raodahtul Jannah Raodatul Jannah Revia Oktaviani Rizki Ameliyani Rulyanti Susi Wardhani Samsul Samsul Sari Fatimah Mus Suhartono Suhartono Suhartono Supriadi Syaiful Umasangadji Syariati, Namla Elfa Yunianto Setiawan, Yunianto Zul Fahri