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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AL-Fikr Jurnal Ilmiah Akuntansi Peradaban Jurnal Iqtisaduna Journal of Accounting, Economics, and Business Education
Farid Fajrin
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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AN ANALYSIS OF THE IMPACT OF CHANGING ACCOUNTING BASE ON AUDIT OF LOCAL GOVERNMENT OF GUNUNGKIDUL DIY Farid Fajrin
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 10 No 2 (2020): 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/assets.v10i2.18603

Abstract

The purpose of this study is to analyze the process of applying the accrual basis at the local government of Gunungkidul and its impact on the planning, implementation, and opinion of the audit as well as the cause (presence or absence) of the impact of changes in the accrual basis. This research use qualitative approach with case study research method. Data collection techniques were done through document analysis and in-depth interviews at the head of accounting division of Gunungkidul and staff, as well as The Audit Board of The Republic of Indonesia representatives of DIY. Interview data were then reduced, identified and analyzed to answer research questions. The results of this study found Changes in the accrual basis generally do not have a significant impact on planning, implementation, and audit opinions.The impact of the accrual basis is only on the understanding of the broader business processes, additional procedures for audit execution, and increased testing of controls for accounts impacted by the accrual basis.
FENOMENA FRAUD BUMN: DUA KAPAL SATU NAKHODA (STUDI KASUS PT GARUDA INDONESIA TBK - PT SRIWIJAYA AIR) Suhartono Suhartono; Namla Elfa Syariati; Farid Fajrin; Raodahtul Jannah; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23875

Abstract

Penelitian ini adalah untuk membahas persoalan rangkap jabatan dewan direksi pada PT.Garuda Indonesia  di PT. Sriwijaya Air. KPPU menduga, rangkap jabatan ini akan menimbulkan masalah dalam persaingan usaha tidak sehat (monopoli pasar). Penelitian ini bertujuan memberikan suatu penjelasan dari permasalahan rangkap jabatan yang melibatkan direktur utama PT. Garuda Indonesia serta menjelaskan mengapa kasus ini di tutup oleh KPPU. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi tinjauan literatur. Hasil penelitian ini menunjukkan bahwa Direktur Utama PT Garuda yang merupakan eks petinggi PELINDO III juga memiliki jabatan di Sriwijaya Air sebagai Komisaris Utama. Namun, pada akhirnya tuntutan KPPU ini ditutup, karena setelah dipanggilnya pihak-pihak yang terkait dan menteri BUMN, KPPU mendapatkan bahwa rangkap jabatan ini merupakan arahan dari pemerintah (BUMN) yang juga sebagai pemegang saham mayoritas.Kata kunci: BUMN, KPPU, Garuda Indonesia, Sriwijaya Air, Dewan Komisaris. This study is to discuss the issue of concurrent positions on the board of directors at PT. Garuda Indonesia at PT. Sriwijaya Air. KPPU suspects that this dual position will cause problems in unfair business competition (market monopoly). This study aims to provide an explanation of the problem of multiple positions involving the president director of PT. Garuda Indonesia and explained why this case was closed by the KPPU. This study uses a qualitative approach with a literature review study method. The results of this study indicate that the President Director of PT Garuda who is a former high-ranking PELINDO III also has a position at Sriwijaya Air as the President Commissioner. However, in the end, the KPPU's claim was closed, because after the summons of the relevant parties and the minister of SOEs, KPPU found that this concurrent position was a directive from the government (BUMN) which is also the majority shareholder.Keywords: BUMN, KPPU, Garuda Indonesia, Sriwijaya Air, Board of Commissioners
STUDI FENOMENOLOGI PENGELOLAAN KEUANGAN PADA LEMBAGA PENDIDIKAN ISLAM BERBASIS KUTTAB DI KOTA MAKASSAR Farid Fajrin; Della Fadhilatunisa; Suhartono Suhartono; Roby Aditiya
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26851

Abstract

Penelitian ini bertujuan untuk memberikan gambaran yang komprehensif terkait pengelolaan keuangan yang terdiri dari perencanaan, pelaksanaan, evaluasi, dan pertanggungjawaban pada lembaga pendidikan berbasis kuttab di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi fenomenologi. Hasil penelitian menunjukkan bahwa Perencanaan yang dilakukan oleh ketiga kuttab yang menjadi objek penelitian khususnya Kuttab Imam Malik dan Kuttab Al Faruq masih sangat sederhana ditandai dengan tidak adanya semacam RAPBS yang disusun tiap tahun yang menjadi acuan dalam pelaksanaan kegiatan. Adapun Kuttab Al Fatih telah menerapkan perencanaan dengan cukup baik dengan adanya forum penyusunan anggaran yang sifatnya formal melalui rapat kerja. Selanjutnya pelaksanaan keuangan penelitian yang meliputi pengelolaan sumber pendanaan masih berfokus pada pendanaan dari iuran santri adapun sumber-sumber lainnya belum bisa dimaksimalkan. Adapun evaluasi keuangam juga belum maksimal belum memiliki standar baku yang jelas serta pertanggungjawaban masih dalam ranah internal.Kata Kunci : Pengelolaan Keuangan, Lembaga Pendidikan, KuttabThis study aims to provide a comprehensive picture related to financial management consisting of planning, implementation, evaluation, and accountability in kuttab-based educational institutions in Makassar City. This research uses a qualitative approach with a phenomenological study method. The results showed that the planning carried out by the three kuttabs that became the object of research, especially the Kuttab Imam Malik and the Kuttab Al Faruq was still very simple, marked by the absence of a kind of RAPBS compiled every year which became a reference in the implementation of activities. Meanwhile, Kuttab Al Fatih has implemented planning quite well with the existence of a formal budgeting forum through work meetings. Furthermore, the implementation of research finance which includes the management of funding sources is still focused on funding from student fees while other sources cannot be maximized. The financial evaluation is also not maximized, does not have clear standards and accountability is still in the internal realm.Keywords : Financial Management, Educational Institutions, Kuttab
The Role of Islamic Social Finance in Covid-19 Trisno Wardy Putra; Trimulato Trimulato; Muhlis Muhlis; Farid Fajrin; Supriadi Supriadi
Jurnal Iqtisaduna Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i2.19131

Abstract

The focus of this research is to discuss the role of Islamic social finance especially zakat, infaq, alms and endowments in the face of the covid-19 pandemic. This study uses qualitative and descriptive methods with techniques for studying literature (library research). The results showed that Islamic social finance can be a solution in handling Covid-19, by using zakat funds, donations and alms in meeting consumptive needs and endowment funds used in health infrastructure assistance.
Optimizing the Role of Mosques in Empowering the Muslim Economy in the Metaverse Era: A Case Study in Makassar City Marhaeni Saleh; Farid Fajrin
Jurnal Ushuluddin: Media Dialog Pemikiran Islam 2024: Proceeding International Conference on Islamic Challange in Metaverse Era (ICICME)
Publisher : Fakultas Ushuluddin dan Filsafat Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jumdpi.vi.54329

Abstract

This research explores the economic potential of mosques in Makassar, focusing on their role in community empowerment through business development, social welfare, education, and digital integration. Mosques, as central hubs within their communities, provide opportunities for entrepreneurial ventures such as halal food businesses, souvenir shops, and religious education centers. These businesses cater to the needs of worshippers and the surrounding community, offering products and services that align with Islamic values. In addition to economic activities, mosques play a pivotal role in social welfare by organizing charitable events, health services, and educational programs that support the well-being of the community. The study also highlights the increasing potential of digital technologies, such as the metaverse, to enhance mosque-based economic empowerment. By utilizing virtual platforms, mosques can expand their outreach, offering online training, promoting sharia-compliant e-commerce, and facilitating discussions on economic management, reaching a broader audience beyond physical limitations. The research further emphasizes the importance of effective management, training, and mentorship for mosque administrators to ensure the sustainability of these programs. Ultimately, this research demonstrates how mosques in Makassar can leverage their economic, social, and educational functions to empower their communities, creating sustainable development opportunities that align with Islamic values. The findings provide practical insights for utilizing digital platforms in mosque activities, with the potential to replicate these models in other regions, contributing to broader social and economic progress.
Menilik Corporate Social Responsibility Berdasarkan Budaya Songkabala (Studi Pada Chocolicious Kota Makassar) Riskawati; Muh. Wahyuddin Abdullah; Farid Fajrin
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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

Abstract

This study aims to determine and understand how to implement and implement Corporate Social Responsibility (CSR) based on Songkabala Culture. The study was conducted in October 2023 at the Chocolicious company located in Makassar City. This study is a qualitative study with a case study approach. The data source used is primary data obtained from interviews and observations. The data analysis used is triangulation of data sources consisting of data reduction, data presentation, and drawing conclusions. The results of the study show that Chocolicious has implemented CSR. The company emphasizes that CSR is an activity or concept carried out by the company which then they are responsible for the social/environmental environment where the company is located. The company carries out its business activities in a more integrated manner, both between the company's goals as a business venture, harmonious relations with society, nature and God
Co-Authors Della Fadhilatunisa Marhaeni Saleh Muh. Wahyuddin Abdullah Muhlis Muhlis Namla Elfa Syariati Puspita Hardianti Anwar Raodahtul Jannah Riskawati Roby Aditiya Suhartono Suhartono Supriadi Supriadi Trimulato Trimulato Trisno Wardy Putra