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All Journal Jurnal Akuntansi Multiparadigma IKRA-ITH EKONOMIKA Jurnal Ilmiah Al-Tsarwah JOURNAL SCIENTIFIC OF MANDALIKA (JSM) An-Nur : Jurnal Studi Islam Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Mandalika Literature Journal of Innovative and Creativity Jurnal Riset Multidisiplin Edukasi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Muhammad Yamin
Institut Agama Islam Negeri (IAIN) Bone
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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KONKRETISASI MODAL MANUSIA BERBASIS PEMIKIRAN KAJAO LALIDDONG Muhammad Yamin; Haliah Haliah; Alimuddin Alimuddin; Darwis Said
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.37

Abstract

Abstrak - Konseptualisasi Modal Manusia Berbasis Pemikiran Kajao LaliddongTujuan Utama - Penelitian ini bertujuan memaknai modal manusia dalam tradisi mappadendang (pesta panen) berbasis pemikiran Kajao Laliddong.Metode – Penelitian ini menggunakan metode etnografi. Sejumlah pihak yang terkait dalam tradisi mappadendang menjadi informan utama.Temuan Utama – Konseptualisasi modal manusia memuat dimensi ade’ (intelektualitas dan integritas), asseddingeng (komitmen), paseng toriolo (dedikasi), assikanengeng (afiliasi), dan reso (kreativitas dan kinerja). Konkretisasi pemikiran Kajao Laliddong ini sangat terkait dengan sikap warani (berani) dan getteng (tegas). Modal manusia dimaknai sebagai rangkaian konsep etika, bakat, dedikasi, solidaritas, dan kesatuan tekad yang terpadu dalam sistem nilai.Implikasi Teori dan Kebijakan – Penelitian ini berimplikasi pada upaya pengembangan teknologi akuntansi yang berkesesuaian dengan kebutuhan lokal. Modal manusia, sebagai standar moral dan etika tata kelola, dapat diterapkan dalam praktik akuntansi sektor publik.Kebaruan Penelitian – Penelitian ini mengungkap modal manusia sebagai standar etika untuk pengembangan sistem akuntansi dan pengelolaan kekayaan desa.        Abstract - Conceptualization of Human Capital Based on Kajao Laliddong’s ThoughtMain Purpose - This research aims to interpret human capital in the tradition of “mappadendang” (harvest party) based on Kajao Laliddong's thoughts. Method – This research uses ethnographic methods. Several parties related to the “mappadendang” tradition became the primary informants. Main Findings – Conceptualization of human capital contains dimensions of “ade'” (intellect and integrity), “asseddingeng” (commitment), “paseng toriolo” (dedication), “assikanengeng” (affiliation), and “reso” (creativity and performance). The concretization of Kajao Laliddong's thoughts is strongly related to the attitude of “warani” (brave) and “getteng” (firm). Human capital is defined as a series of concepts of ethics, talent, dedication, solidarity, and unity of determination integrated into the value system. Theory and Practical Implications – This research has implications for efforts to develop accounting technology for local needs. As a moral and ethical standard of governance, human capital can be applied in public sector accounting practices. Novelty – This research reveals human capital as an ethical standard for developing accounting systems and village wealth management.
Efektivitas Sistem Informasi Manajemen Baznas (Simba) dalam Penyusunan Laporan Keuangan di Wilayah Bone Soppeng Wajo (Bosowa) Sulawesi Selatan Azizah, Andi Tenri Gading Nurul; Abdulahanaa; Muhammad Yamin
AN NUR: Jurnal Studi Islam Vol. 16 No. 1 (2024): January - June
Publisher : Institut Ilmu Al-Qur'an (IIQ) An-Nur Yogyakarta Komplek PP An Nur Ngrukem PO BOX 135 Bantul 55702 Yogyakarta Tlp/Fax (0274) 6469012. http://jurnalannur.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37252/annur.v16i1.911

Abstract

This research described the effectiveness of using a website-based information management system in Baznas in the Bone, Soppeng, Wajo (BOSOWA) region, South Sulawesi. The aim of the research was to analyze in depth the effectiveness of using Simba in preparing Baznas financial reports through four indicators, namely target achievement, ability to adapt to change, job satisfaction and responsibility. The research methodology used was qualitative, while the data collection techniques included observation, interviews and documentation. The research results showed that the use of Simba in preparing financial reports at Baznas BOSOWA was quite effective. It was due to the optimization of the use of the Simba application which made it easier to manage zakat, infaq and alms (ZIS) activities, especially in the financial reporting aspect
Analisis Efektivitas dan Desain Pelaporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Pada Kafil Cell Anjasmara Anjasmara; Muhammad Yamin; Rina Novianty
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 4 No. 1 (2025): Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v4i1.3953

Abstract

This research analyzes the effectiveness and design of Kafil Cell's financial reporting based on the Financial Accounting Standards for Micro, Small and Medium Entities. Using qualitative descriptive methods with interviews and documentation, this research found that Kafil Cell's financial reporting was not fully in accordance with financial accounting standards for micro, small and medium entities, only focusing on profit and loss statements without balance sheets and notes to financial statements. Reporting ineffectiveness can be seen from untimeliness, lack of completeness of information, and manual recording. A more structured reporting design based on accounting standards will help increase financial transparency and accountability. This research provides recommendations for implementing a more structured recording system and adjusting the financial report format to comply with standards.
Analisis Metode Penentuan Biaya Produksi Pada PT. Sinergi Gula Nusantara Pabrik Gula Camming Kabupaten Bone Catriani; Muhammad Yamin; Masyhuri
Journal of Mandalika Literature Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v6i3.4916

Abstract

This study aims to analyze the effectiveness of the full costing method in describing production costs and identifying the advantages and disadvantages of implementing the full costing method at PT. Sinergi Gula Nusantara Camming Sugar Factory, Bone Regency. This company is one of the sugar factories engaged in the agribusiness sector, with a production process that includes processing sugar cane into granulated sugar that is ready for consumption. This study uses a descriptive quantitative approach, with data collection techniques in the form of observation, interviews with the company and documentation of financial reports for the period 2023 - 2024. The results of the study indicate that the application of the full costing method in describing production costs at PT. Sinergi Gula Nusantara Camming Sugar Factory, Bone Regency is still less effective. This is because there are still several fixed cost components that are not allocated, such as depreciation costs for heavy equipment and depreciation costs for plant transportation equipment. In addition, the Camming Sugar Factory does not group in detail whether these costs are included in the categories of raw material costs, direct labor costs and factory overhead costs and this method tends to produce higher production costs, thus impacting the competitiveness of product prices in the market. Based on these findings, it is recommended that Camming Sugar Factory make improvements in the cost recording and reporting system that clearly separates the components of raw material costs, direct labor costs and factory overhead costs and records each cost component in detail so that the company can manage costs accurately and competitively
Analisis Biaya Pertanian dengan Metode Matteseng berdasarkan PSAK 406 tentang Musyarakah (Studi desa Unra Kec. Awangpone Kab. Bone) Hilyatul Aulia; Muhammad Yamin; Muhammad Abdi Buhasyim
Journal of Mandalika Literature Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v6i3.4922

Abstract

This study aims to analyze the determination of agricultural costs using the matteseng method and its relevance to PSAK 406. This research employs a qualitative method with a field approach, involving interviews, observation, and documentation with the community in Unra Village. The results show that in the Matteseng method, all production costs are generally borne by the cultivators, in line with the mukhabarah contract. Cost components vary depending on the season, with a significant spike in irrigation costs during the dry season due to the additional water needs. The relevance of the matteseng method to PSAK 106 concerning musyarakah lies in the initial agreement, profit-sharing, and the rights and obligations of each landowner party as passive partners and cultivators as active partners. This practice upholds the principles of fairness, agreement, and risk-sharing, except in the aspects of reporting and recording
Analisis Etika Pemasaran Syariah dalam Pengelolaan Usaha Franchise Gen Z (Studi Kasus pada Usaha Es di Indonesia di Jl. Sukawati Kabupaten Bone) Silvianti. S; Muhammad Yamin; Rahma Hidayati Darwis
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3781-3797

Abstract

This research aims to analyze and describe the implementation of Islamic marketing ethics in the management of franchise businesses operated by Generation Z, with a case study on Es Teh Indonesia business located on Jl. Sukawati, Bone Regency. The approach used is qualitative with field research methods. Primary and secondary data were obtained through in-depth interviews with owners and employees, direct observation of business activities, and analysis of internal documents. Data validity was strengthened through source and method triangulation techniques. The research results show that Es Teh Indonesia business has implemented Islamic marketing ethics in a real and structured manner. The principle of Tauhid (Unity) is manifested through the use of halal raw materials, price transparency, avoidance of riba (usury), and awareness of paying zakat. The principle of Honesty is evident in information transparency, acknowledgment of mistakes, and prompt and appropriate handling of customer complaints. The principle of Acting Fairly is reflected in equal treatment of customers and employees, consistent pricing, and stakeholder involvement in decision-making. The principle of Serving with Humility is reflected in the friendly, polite, and solution-oriented attitude of employees in providing services. The implementation of these four principles of Islamic marketing ethics is not applied partially, but is functionally integrated in all aspects of franchise business management, including planning, organizing, actuating, and controlling. This integration contributes to the formation of a positive image, increased customer trust, and business sustainability amid competitive market competition.
Pengaruh Digitalisasi Zakat Terhadap Penerimaan Dana Zakat Melalui Kepercayaan Masyarakat Sebagai Variabel Intervening: Studi Pada Wahdah Inspirasi Zakat Bone Nur Aulia Asrani; Muhammad Yamin; Masyhuri Masyhuri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.4097

Abstract

This study aims to analyze the impact of zakat digitalization on public trust and zakat fund collection, as well as the role of public trust as an intervening variable in this relationship. Conducted at Wahdah Inspirasi Zakat (WIZ) Bone, a zakat institution that has implemented a digital system, this research employs a quantitative approach using Partial Least Square (PLS) analysis with data from 100 purposively selected muzakki, collected through questionnaires and analyzed using SmartPLS 4.0. The findings indicate that zakat digitalization positively and significantly influences public trust but does not directly affect zakat fund collection. However, public trust has a positive and significant impact on zakat fund collection and serves as an intervening variable, highlighting its key role in enhancing the effectiveness of zakat digitalization. Therefore, zakat institutions should improve transparency, accountability, and security in digital systems while increasing outreach and education to encourage more muzakki to utilize digital zakat services.
Pengaruh Efektivitas Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Pada Kantor Kementerian Agama Kabupaten Bone Andi Sari Ayu Juniarti S; Muhammad Yamin; Masyhuri
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 5 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Mei 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i5.297

Abstract

The purpose of this study was to determine the effect of the Application of Government Accounting Standards on the Quality of Financial Statements. This type of research is quantitative research with data collection through questionnaires, samples were taken 36 respondents with simple linear regression test techniques. This study uses primary data obtained from respondents' answers in the form of filling out questionnaires, namely data obtained directly from the object of research. The results of research that has been conducted related to the effect of the effectiveness of the application of government accounting standards on the quality of government financial reports show that the significance test also shows that the t value (3.946) is greater than the t table value (2.032) and the significance value (0.000) is smaller than 0.05. Therefore, the variable effectiveness of the application of government accounting standards on the quality of government financial statements has a positive and significant effect on the quality of government financial statements. Based on the results of the coefficient of determination (R-Square) obtained of 0.314 or 31.4%, thus it can be said that the effect of the effectiveness of the application of government accounting standards on the quality of financial statements is 31.4%, which means that it is very influential.
Analisis Penetapan Harga Pokok Penjualan Dengan Menggunakan Metode Rata-Rata (Average) Dalam Pengendalian Persediaan Barang (Studi Pada Toko Mulya Tani) Azkiya Awaliah; Muhammad Yamin; Andi Patimbangi
Journal of Mandalika Literature Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v6i3.5241

Abstract

This thesis discusses the analysis of determining the cost of goods sold using the average method in controlling inventory at the Mulya Tani Store. The purpose of this study is to determine the use of the average method in determining the cost of goods sold in controlling inventory at the Mulya Tani Store. The type of research used in this study is field research and seen from the data analysis, this research is a qualitative study. Data collection techniques through interviews, observation, and documentation. Data analysis used is qualitative data analysis with the stages of data reduction, data presentation and presentation of conclusions. The study shows that the use of the average method in determining the cost of goods sold at the Mulya Tani Store has a positive impact on inventory control and operational efficiency. This method simplifies the recording of incoming and outgoing goods, simplifies the calculation of COGS, and helps maintain the stability of selling prices amidst fluctuations in purchasing prices from suppliers. Although recording is still done manually due to the limited technological knowledge of the owner, this method is considered practical and appropriate for the type of business being run. Both the owner and employees agree that this method facilitates reporting, purchasing planning, and staff training.
Pengaruh Kualitas Pembiayaan Murabahah terhadap Kepuasan Nasabah pada Bank Syariah Indonesia Kcp. Watampone Kaswia Kaswia; Muhammad Yamin; Rina Novianty
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5138

Abstract

This study aims to analyze the influence of murabahah financing quality on customer satisfaction at Bank Syariah Indonesia Sub-Branch Office (KCP) Watampone. The background of this research is based on the importance of the quality of financing services in increasing customer satisfaction as an indicator of the success of Islamic banking. The method used is a quantitative approach with a survey research type. The research sample amounted to 100 respondents who were selected using the nonprobability sampling technique using the stratified random sampling method. The research instrument was in the form of a questionnaire that was distributed directly to the respondents, and the data was analyzed using classical assumption tests, statistical tests, and hypothesis tests with the help of SPSS software. The results of the study show that the quality of murabahah financing has a positive and significant effect on customer satisfaction, with a contribution of 80.8%. These findings show that the quality of murabahah financing is the dominant factor in determining the level of customer satisfaction. This research provides a theoretical contribution to the development of Islamic banking literature, as well as practical implications for the management of Bank Syariah Indonesia to prioritize improving the quality of murabahah financing as the main strategy in building customer loyalty and achieving competitive advantage. Recommendations are given for banks to continue to improve aspects of transparency, process ease, and service in murabahah financing to increase customer satisfaction and trust.
Co-Authors Abdulahanaa Ahmad Abdul Mutalib Alfina An’nisa Amir Alimuddin Alimuddin Amelia Apriliani Bulan Andi Patimbangi Andi Sari Ayu Juniarti S Andi Tenri Gading Nurul Azizah Anjasmara Anjasmara Azizah, Andi Tenri Gading Nurul Azkiya Awaliah Catriani Darwis Said, Darwis Fitriani Haliah, Haliah Haslindah S Hilyatul Aulia Jumriani Jumriani Kaswia Kaswia Masyhuri Masyhuri Masyhuri Muhammad Abdi Buhasyim Muhammad Fakhri Amir Nur Aulia Asrani Rahma Hidayati Darwis Ranti Ranti Rina Novianty Silvianti. S Siti Nurhalizah Sitti Nikmah Marzuki, Sitti Nikmah