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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma JURNAL ILMIAH PERSPEKTIF Rihlah Jurnal Sejarah dan Kebudayaan Jurnal Mirai Management Orbital: Jurnal Pendidikan Kimia Jurnal ASET (Akuntansi Riset) JURNAL PERTANIAN PRESISI (JOURNAL OF PRECISION AGRICULTURE) SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat AkMen JURNAL ILMIAH Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Peradaban WAHATUL MUJTAMA: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Golden Ratio of Community Services and Dedication Jurnal Berita Kesehatan Journal of Scientech Research and Development Sambulugana SWARNA AL-KHAZINI: JURNAL PENDIDIKAN FISIKA Sanskara Akuntansi dan Keuangan Easta Journal of Innovative Community Services Center of Economic Students Journal (CSEJ) ILTEK : Jurnal Teknologi West Science Social and Humanities Studies Jurnal Literasi Pengabdian dan Pemberdayaan Masyarakat Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Nutrition Science and Health Research Advances in Applied Accounting Research Advances in Taxation Research Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Journal Of Chemical Process Engineering SWARNA: Jurnal Pengabdian Kepada Masyarakat Public Health And Medicine Journal (PAMA) IECON: International Economics and Business Conference Community Service Articles
Ummu Kalsum
Faculty Of Business And Economics, Universitas Muslim Indonesia
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Penerapan PSAK 69: Biological Asset Intensity, Growth, Leverage, dan Opini KAP Terhadap Pengungkapan Aset Biologis Adinda Dwi Putri; Asriani Junaid; Ummu Kalsum
Center of Economic Students Journal Vol. 6 No. 3 (2023): July-September (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/y4mcbh78

Abstract

This study aims to examine the application of PSAK 69 in relation to Biological Asset Intensity, Growth, Leverage, and Auditor Opinion (KAP) on the Disclosure of Biological Assets. The research uses secondary data in the form of quantitative data obtained from the Indonesia Stock Exchange (IDX) at the Capital Market Investment Gallery of the Faculty of Economics and Business, Universitas Muslim Indonesia. The study population includes agricultural companies in the sub-industries of plantations and food crops listed on the IDX during the period of 2021-2023, totalling 36 companies. The sample was selected using purposive sampling, and 17 companies met the research criteria, with a three-year observation period. The research findings indicate that biological asset intensity has a positive but insignificant effect on the disclosure of biological assets, suggesting that a higher proportion of biological assets within a company does not necessarily lead to increased information transparency. Meanwhile, the variable of growth, leverage, and auditor opinion have a significant positive effect on the disclosure of biological assets, implying that external and reputational factors encourage companies to be more transparent in disclosing information related to biological assets in their financial statements
Optimalisasi Kesejahteraan Masyarakat melalui Penguatan dan Pendampingan Wirausaha Berbasis Syariah di Kabupaten Pangkep Ismawati Ismawati; Ummu Kalsum; Mardyawati Yunus; Musdalifah Nihaya; Andi Herawati; Hasmirati Hasmirati; Tri Mulato
Jurnal Literasi Pengabdian dan Pemberdayaan Masyarakat Vol 4, No 1 (2025): Maret
Publisher : CV Litera Inti Aksara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61813/jlppm.v4i1.148

Abstract

Kesejahteraan masyarakat dapat ditingkatkan melalui penguatan dan pendampingan wirausaha berbasis syariah yang berkelanjutan. Program ini bertujuan untuk meningkatkan kemandirian ekonomi, peningkatan kualitas hidup dan solidaritas masyarakat. Metode yang digunakan meliputi metode ceramah dan diskusi, kegiatan PKM ini mendorong dosen untuk berinteraksi langsung dengan warga di Kabupaten Pangkep dalam mensosialisasikan tentang optimalisasi kesejahteraan melalui wirausaha syariah dengan pemanfaatan potensi wilayah, memberdayakan perempuan dan remaja dalam ekonomi produktif, menciptakan ekosistem bisnis beretika, adil, dan berkeadilan. Hasil kegiatan menunjukkan bahwa Penguatan wirausaha syariah dapat menjadi solusi strategis untuk meningkatkan kesejahteraan masyarakat di Pangkep. Melalui prinsip-prinsip syariah yang menekankan keadilan, keseimbangan, dan tolong-menolong, program pemberdayaan ini diharapkan tidak hanya memberikan manfaat ekonomi, tetapi juga menanamkan nilai-nilai etis dan spiritual dalam kegiatan usaha. Dengan adanya program ini diharapkan menjadi solusi yang berkelanjutan dan inklusif bagi kesejahteraan masyarakat.
The Effect of Attitudes, Awareness, and Knowledge of Taxpayers with Control of Village Officers as a Moderating Variable on Taxpayer Compliance Nisma Nisma; Ummu Kalsum; Muhammad Suun
Advances in Taxation Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.162

Abstract

Purpose: This study examines the influence of taxpayer attitudes, awareness, and knowledge on land and building tax compliance, with urban village officer control as a moderating variable. Understanding these factors is crucial for enhancing tax compliance and optimizing local tax revenue collection. Research Design and Methodology: The research adopts a quantitative approach using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to analyze the relationships among variables. The study focuses on registered land and building taxpayers in Wajo District, Makassar, and examines the moderating role of urban village officer control. Data were gathered through structured questionnaires and analyzed using SmartPLS software to assess direct and moderating effects. Findings and Discussion: The results show that taxpayer attitudes, awareness, and knowledge positively and significantly affect tax compliance. Moreover, urban village officer control strengthens these relationships, increasing taxpayer adherence to regulations. These findings align with the Theory of Planned Behavior (TPB), which emphasizes the role of intention, attitude, and perceived control in shaping compliance behavior. Implications: The study contributes theoretically by extending tax compliance models to include regulatory control. Practically, it suggests that tax authorities should improve taxpayer education, service quality, and enforcement mechanisms. Strengthening urban village officer control as part of administrative enforcement can enhance compliance and optimize tax revenue collection.
Internal Control System for Cash Receipts in Hospitals Ummu Kalsum; Kirana Ikhtiari
Advances in Applied Accounting Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.102

Abstract

Purpose: This study aims to evaluate the effectiveness of the internal control system for cash receipts at the Makassar Regional General Hospital, a public healthcare institution under the supervision of the Makassar City government. The research focuses on how well internal controls function to ensure operational smoothness and safeguard cash assets. Research Design and Methodology: A descriptive qualitative approach was adopted to analyze the internal control system in place. Data were collected through interviews and observations as primary sources and supplemented with secondary documentation. The study was conducted at the Makassar Regional General Hospital and focused explicitly on internal processes related to cash receipts. Findings and Discussion: The results indicate that the hospital has implemented a robust internal control system for managing cash receipts, with proper procedures in place, including authorization, documentation, and segregation of duties. Nonetheless, certain areas still show potential for improvement to enhance overall effectiveness and reduce risk exposure. Implications: The findings highlight the importance of robust internal controls in public sector institutions and underscore the need for continuous review. Further research is recommended to compare internal control practices across similar hospitals, contributing to policy development and improved financial accountability in public health services.
ANALISIS KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PT. AFTECH MAKASSAR INDONESIA: STUDI KASUS KUALITATIF DESKRIPTIF Ummu Kalsum
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.881

Abstract

This study aims to describe and interpret the performance of PT. Aftech Makassar Indonesia through the four perspectives of the balanced scorecard: financial, customer, internal business, and learning and growth. A qualitative descriptive case study approach was used for the 2014–2016 observation period. Data were collected through observation, interviews, documentation, and perception questionnaires of customers and employees as supporting data, then analyzed using data reduction, data display, and conclusion drawing, with credibility ensured through source and technique triangulation. The findings show that the company's performance is not yet balanced. Customer and employee perceptions fall in the satisfied category, and liquidity improved from 111.40% to 167.98%. However, profitability remains far below industry standards (ROA 0.98% and net profit margin 2.83%), employee productivity declined by 4.30% in 2016, and supplier lead time remained at 7 days. These findings indicate that good non-financial satisfaction has not yet translated into strong financial performance
Co-Authors Abd Hafid Abdul Karim Achmad Abdul Azis Adinda Dwi Putri Ady Daryanto Ahista Maharani Alfarah Firdayanti Alfiana Andi Aco Agus Andi Alif Rifai Ukkas Andi Arifwangsa Adiningrat Andi Firta Nurwafiq Azizah Andi Herawati Andi Muhammad Taufiq Andi Mustika Fadillah Rizki Andi Nurwanah Andi Quraisy Andi Sri Mulya Wahyuni Andi Suryanto Andi Tenri Angka Angka, Andi Tenri Annisa Syahratul Jannah Armayanti Armita Cahyani Arti, Inti Mulyo Asdar Asri Ady Bakri Aswandi Sadril Aulia Agustina Ayulia Bambang Bambang Surahman Belinda Dwi Utami Chalid, Lukman Darwis Lannai Dimas Dwi Raharjo Dwinda Anggriani Edy Susanto Edy susanto Edy Susanto Edy Susanto Eka Ariaty Arfah Elena Mariantika Erawati Kartika Eva Andriani Fadila Almahdali Fadliah Nasaruddin Fairuuz Athaayaa Jinaan Fajar Eko Purnama Rustan Fanny Fitri Fadillah Fauziah Ahmad Feny Fidyah Ferdinan Feri Fernando Maponso Firdaus Firdaus Fitriani, lina Haslinda Haslinda Hasmawati Timpa Hasmirati Hasmirati Herny Constantia Fanggidae Ilhamsyah Imron Natsir Ismawati Jefriyanto Jefriyanto Jihana Safira Tualeka Junaid, Asriani Kathleen Asyera Risakotta Kirana Ikhtiari Kirana Ikhtiari Kirana Ikhtiari Lailatul Qadariya Lilis Istiyani M. Mubdi Fahril M. Yogi Riyantama Isjoni Mahdi Mahdi Mardyawati Yunus Mariska Nur Hanifah Mawar Mirza Anindya Pangestika Muh. Asrullah Muslim Muh. Rohman Muhammad Abduh Muhammad Akbar Kadir Muhammad Aras Prabowo Muhammad Arsyad Muhammad Faisal AR Pelu Muhammad Nusran Muhammad Raihandi Muhammad Ridha Alfarabi Istiqlal Muhammad Su'un Muhammad Suun Mursalim Laekkeng Mursalim Mursalim Mursalim Mursalim Musdalifah Nihaya Nabela Nadya Annisa Nasruddin Nasrullah Nelly Patria Nisma Nisma Nur Ainun Nur Kiswa Nur Wahyuni Nurahmi Ramadhani Nurfadila nurfadila Nurhayani Nurilah Nurilah Nurjannah Nursakiah, Nursakiah Nurul Faizin Nurul Faizin Nurul Masithoh Nurwahyuni Raehana, Syarifa Ramli Semmawi Ranti Ratih Kurniasih Ratna Farwati, Ratna Ratna Sari Reyfani Amalia Rian Muhammad Reski Rina Anjarsari Riska A Syahputri Riska Amelia Riska Reviana Rita Laba'ada Rohana Asmawati Rohani Roni Ririn Ruslan Kalla Samsul Akmal Samsunandar Siti Aulia. M Siti Marfuah, Siti Sitti Humaerah SRY WAHYUNI, SRY St. Hajrah Mansyur St. Sukmawati S St. Sukmawati S. Subhan Subhan Suhardiman Suhardiman Sulastri Sulastri Syamhari Syamsu Alam Syamsuri Rahim Syarifa Sahirah Ira Syarifah Sahira Syarifah Sahirah Tenriwaru Tenriwaru Tenriwaru, T. Tri Annisa Abdullah Tri Mulato Tri Nur Astuti Umi Kalsum Yusuf Upik Djaniar Wahdaniyah Waode Amalia Wijayanti, Indah Oktari Yenni Yenni Yulan Asmara Yundari, Yundari Zakir Sabara HW