Mustakim Mustakim
Universitas Islam Negeri Alauddin Makassar

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Pemoderasi Integritas terhadap Faktor-Faktor yang Mempengaruhi Kualitas Audit Internal Mustakim Mustakim; Andi Wawo
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 7 No 2 (2017): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v7i2.3995

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh obedience pressure, kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini juga bertujuan untuk menguji variabel integritas memoderasi hubungan antara variabel obedience pressure, kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Sampel yang digunakan dalam penelitian ini adalah 37 auditor yang dipilih dengan metoda purposive sampling. Kriteria sampel dalam penelitian ini adalah auditor inspektorat Kabupaten Jeneponto minimal telah bekerja selama dua tahun sebagai auditor. Hasil penelitian menunjukkan bahwa independensi berpengaruh positif dan signifikan terhadap kualitas audit internal, sementara obedience pressure dan kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal. Integritas memoderasi pengaruh obedience pressure dan independensi terhadap kualitas audit internal. Namun tidak mampu memoderasi pengaruh kompleksitas tugas terhadap kualitas audit internal.
The Utilization of Coconut Water Waste As a Growth Media of the In-Vitro Potato Cutting Hafsan Hafsan; Muhammad Khalifah Mustami; Masriany Masriany; Isna Rasdianah Aziz; Mustakim Mustakim
Scientiae Educatia: Jurnal Pendidikan Sains Vol 7, No 2 (2018): December (2018)
Publisher : Tadris Biologi Fakultas Ilmu Tarbiyah dan Keguruan IAIN SYEKH NURJATI CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.064 KB) | DOI: 10.24235/sc.educatia.v7i2.2636

Abstract

The limited number of potato seed caused the demand  The demand to be unfulfilled especially in South Sulawesi. The use of pathogen-free seeds is absolutely necessary that can be obtained through tissue culture. This study aims to determine the effect of adding coconut water on the growth of in vitro potato plant cuttings and the most effective type of treatment. This research used Varying Concentration of the coconut water, then measure its effect on potato growth (a high number of leaves and plantlets). This study consisted of 4 treatments: TQ0 (without coconut milk), TQ1 (100 ml/l), TQ2 (150ml/l), and TQ3 (200 ml/l). The results showed that the addition of coconut water on the growth of micro cuttings of potato (Solanum tuberosum L.) gave significant effect on the observed parameters, leaf number and plantlets weight. While TQ2 gave the best effect on the growth of in vitro micro cutting of potato.
Implementasi Corporate Social Responsibility (CSR) Perspektif Etika Bisnis Islam (Studi Perusahaan Kalla A Group Of Companies) harni harni harni; Mustakim mustakim
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.9845

Abstract

Corporate Social Responsibility (CSR) is interpreted as the company's commitment to participate in sustainable economic development in order to improve the quality of life and the environment that is beneficial, both for the company itself, the local community and society. Corporate social responsibility basically has a broad meaning, not limited to social responsibility towards employees and stakeholders, but social responsibility towards the environment, the surrounding community and the general public. The purpose of this research is to find out how the implementation of Corporate Social Responsibility (CSR) in Kalla A Group of Companies in the Perspective of Islamic Business Ethics. This type of research is a type of qualitative research, with data sources using Secondary Data, namely collecting data indirectly through the Company's official website, books, journals, articles, and previous studies. The results of the study show that the implementation of CSR for Kalla A Group of Companies does not yet cover the health sector, but includes education, social, Islamic community development and the economy. Furthermore, the implementation of CSR in Kalla A Group of Companies is in accordance with Islamic Business Ethics, because in implementing CSR the Company has implemented 10 Principles of Islamic Business Ethics.