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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AL-Fikr Laa Maisyir Jurnal Ekonomi Islam Ekspose: Jurnal Penelitian Hukum dan Pendidikan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Al-Azhar Journal of Islamic Economics Jurnal Ilmiah Akuntansi Peradaban Jurnal Iqtisaduna Islamic Accounting and Finance Review Chemistry Education Review Asian Journal of Community Services (AJCS) At Tawazun Jurnal ekonomi Islam Journal of Accounting, Economics, and Business Education IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Study of Scientific and Behavioral Management (SSBM) Indonesian Journal of Taxation and Accounting
Farid Fajrin
Universitas Islam Negeri Alauddin Makassar
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PENGARUH INDEPENDENSI, KECERDASAN SPRITUAL DAN ETHICAL SENSITIVITY TERHADAP KUALITAS AUDIT PEMERINTAH DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL MODERASI Farid Fajrin
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.34233

Abstract

This study aims to determine how the influence of independence, spiritual intelligence, and ethical sensitivity on audit quality, and how the influence of independence, spiritual intelligence, and ethical sensitivity on audit quality moderated by auditor integrity at the Inspectorate of South Sulawesi Province. The results showed that spiritual intelligence and ethical sensitivity had a positive and significant effect on audit quality, while independence had a positive but not significant effect on audit quality. Auditor integrity is able to strengthen the influence of spiritual intelligence and ethical sensitivity on audit quality but weakens the influence of independence on audit quality. Further research can use broader research object and applying mix method for better result. Keywords: Auditor, Ethical Sensitivity, Independency, Integrity, Spiritual Quetiont.
GOOD VILLAGE GOVERNANCE: MENCEGAH FRAUD PENGELOLAAN KEUANGAN DANA DESA MELALUI APLIKASI SISKEUDES Farid Fajrin; Fahrul H.; Memen Suwandi
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.30920

Abstract

Abstrac, This study aims to determine the application of the siskeudes application as an effort to overcome and prevent potential acts of corruption and fraud in village fund management activities in realizing good village governance. This research was conducted in Barangmamase Village, South Galesong District, Takalar Regency. This research is a qualitative research with a case study approach. The results of the study indicate that the Barangmamase Village government has managed village funds properly in accordance with applicable regulations. The siskeudes application applied in the village government system is able to prevent and overcome acts of fraud or fraud caused by pressure, opportunity, rationalization, competence and arrogance. And with the implementation of the siskeudes application in the Barangmamase Village government, it is able to support the realization of a good government system towards the concept of good village governance. Abstrak, Penelitian ini bertujuan untuk mengetahui penerapan aplikasi siskeudes sebagai upaya untuk mengatasi dan mencegah potensi perbuatan korupsi dan kecurangan terhadap kegiatan pengelolaan dana desa dalam mewujudkan good village governance. Penelitian ini dilakukan di Desa Barangmamase Kecamatan Galesong Selatan kabupaten Takalar. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pemerintah Desa Barangmamase telah melakukan pengelolaan dana desa dengan baik sesuai dengan aturan yang berlaku. Aplikasi siskeudes yang diterapkan dalam sistem pemerintahan desa mampu mencegah dan mengatasi tindakan fraud atau kecurangan yang disebabkan oleh faktor tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), keahlian (competence) dan arogansi (arrogance). Serta dengan diterapkannya aplikasi siskeudes dalam pemerintahan Desa Barangmamase mampu mendukung terwujudnya sistem pemerintahan yang baik menuju konsep good village governance.
PENGELOLAAN DANA DESA DALAM UPAYA KESEJAHTERAAN MASYARAKAT DESA DALAM BINGKAI SIPAKATAU ASSAMATURU NA SIPAKALABBERE Juliani Juliani; Sumarlin Sumarlin; Farid Fajrin
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34763

Abstract

This study aims to find out how Tabbinjai Village exemplifies financial transparency and accountability, and reveals the role of sipakatau, assamaturu, and sipakalebbere values in fostering accountability and transparency in village financial management for the benefit of village communities.In this study, the type of qualitative phenomenological research was used. The type of data used is subject data obtained through interview-based data collection. By using triangulation of data sources to test the validity of the data obtained.The results of this study indicate that the Tabbinjai village government is in accordance with the principles of good governance, so it can be seen that the financial management of Tabbinjai Village is quite accountable, with direct accountability to interested parties and reporting on the implementation of the Village Budget. To ensure that financial management in Tabbinjai Village is not disrupted, the government ensures financial transparency by providing billboards, information boards, and open government performance evaluations that can be accessed by anyone. The implementation of local wisdom values of sipakatau, assamaturu, na sipakalabbere in Tabbinjai village has been applied in community life, especially in managing village funds, although there are still some obstacles faced..
Pengaruh Media E-Learning Berbasis LMS Moodle dan Motivasi Belajar terhadap Hasil Belajar Mahasiswa di Masa Pandemi Covid-19 Fakhri, M. Miftach; Fadhilatunisa, Della; Rosidah, Rosidah; Fajar B, Muhammad; Satnur, Muh. Alham; Fajrin, Farid
Chemistry Education Review (CER) Volume 5 Nomor 2 Maret 2022
Publisher : Program Pasca Sarjana UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.741 KB) | DOI: 10.26858/cer.v5i2.32724

Abstract

Online learning in E-learning Media in Covid-19 conditions involving lecturers as educators and students as educators has an important role in improving student learning outcomes.  The purpose of this study was to find out the influence of E-learning based on LMS Moodle and Motivation to Learn partially and simultaneously on student learning outcomes. This type of research is a mix method that integrates quantitative and qualitative research with sequential explanatory forms. The data collection techniques used are questionnaires or questionnaires and interviews. The instruments used are questionnaire sheets and interviews that are used to collect the data needed. The sample from this study was 75 accounting students. The data analysis used is inferential analysis with Classical Assumption Test (Normality Test and Linearity Test) and Multiple Regression Analysis with partial t test and simultaneous F test. The results showed that there was an influence of LMS Moodle-based E-learning Media, Partial and simultaneous Learning Motivation on student learning outcomes which was indicated by a significant value smaller than 0.05 and the large influence of both variables on dependent variables of 60.6%.
SEBUAH STUDI FENOMENOLOGI: AKUNTANSI RUMAH TANGGA DALAM PENGELOLAAN KEUANGAN KELUARGA SAKINAH Kirana, Andi Aflaha Mulia; Muchlis, Mustakim; Fajrin, Farid
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47971

Abstract

Abstract, This research seeks to examine the experience of how Muslim families manage their finances to achieve harmonious family financial management and find out how household accounting is used within them. This research uses qualitative methods with a descriptive phenomenological approach. Data collection was carried out using observation methods, in-depth interviews, documentation, literature study and internal searching. The data analysis carried out in this research was data transcription of what was obtained from recorded interviews, horizonalization, intentional analysis, bracketing and writing down a series of informants' experiences. The data validity tests used are credibility, transferability, dependability and confirmability tests. The results of this research show that they implement most of the components of family financial management with the aim of achieving sakinah. Even though they have not yet fully implemented household accounting, the family financial management model built by the informants based on religious knowledge is able to make them in a peaceful state in terms of their respective finances. Keywords: Accounting; household accounting; financial management; family sakinah
Pengaruh Bystander Effect Dan Asimetri Informasi Terhadap Financial Statement Fraud Dengan Iman Islam Sebagai Pemoderasi Fajrin, Farid
AT TAWAZUN: Jurnal Ekonomi Islam Vol 2 No 3 (2022): Desember
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v2i3.34208

Abstract

This study aims to examine and determine the effect of the bystander effect and information asymmetry on financial statement fraud with Islamic faith as moderating in the Gowa Regency Regional Work Unit, South Sulawesi. This type of research is a quantitative research with a causal approach. In this study using Behavioral Decision Theory and Agency Theory. The population in this study were employees who were involved in finance, namely the finance department and the planning and reporting department as well as employees involved in the budgeting process at the Gowa Regency SKPD. The sample in this study is a saturated sample, which is sampling when all members of the population are used as samples. The number of samples obtained is 76 samples. The data used are primary data and secondary data, derived from the results of direct responses by research respondents through questionnaires and references from journals and books. The method of data collection in this study was to distribute questionnaires directly to respondents. The data analysis technique used in this research is multiple regression analysis technique and moderated regression analysis with an absolute difference value approach. The results showed that the bystander effect had a significant effect on financial statement fraud, while information asymmetry had a significant effect on financial statement fraud. In addition, the results also showed that Islamic faith moderates the bystander effect on financial statement fraud and Islamic faith cannot moderate the effect of information asymmetry on financial statement fraud. Keyword: Financial Statement Fraud, Bystander Effect, Information Asymmetry and Islamic Faith
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.
Strategic Design for the Development of UMKM Management in Improving the Economy of Communities on the Mekong River-Vietnam Bulutoding, Lince; Iwang, Baso; Sahban, Azizah; Sari, Nur Rahma; Jannah, Raodahtul; Fadhilatunnisa, Della; Fajrin, Farid; Suhartono, Suhartono; Syariati, Namla Elfa; Muslimah, Firanti; Ahmad, Angriani
Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i12.12968

Abstract

This study aims to analyse the design of development strategies for the management of Micro, Small and Medium Enterprises (MSMEs) in the Mekong River region of Vietnam and their impact on the local economy. A qualitative approach was used through FGDs and site surveys to understand the location patterns of MSMEs and the factors that influence their success in improving community welfare. The results show that strategic geographic location, taking into account accessibility, resource availability, and government policy support, plays an important role in determining policies to improve MSMEs' operational efficiency and expand markets. However, challenges such as limited access to capital, lack of access to banking and lack of managerial skills hinder the development of MSMEs in the region.
Pengaruh NPF, ROA dan CAR Terhadap Financial Distress Dengan GCG Sebagai Pemoderasi Riska Aulia; Abdullah, Muh. Wahyuddin; Fajrin, Farid
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.4218

Abstract

The aim of this research is to determine the influence of NPF, ROA and financial distress which is moderated by good corporate governance. Financial distress is a decline in the financial condition of a bank which will ultimately result in bankruptcy. Financial distress conditions were analyzed using the Altman z-score method based on the financial reports of Islamic commercial banks in Indonesia, Malaysia and Brunei Darussalam. The sample in this study was 40 Islamic commercial banks. The type of research used is quantitative research with a causality approach. The sampling technique is purposive sampling. The data analyzed is in the form of sharia commercial bank financial reports for the 2018-2022 period. The results of this study show that non-performing financing and capital adequacy ratio have no effect on financial distress, while Return on Assets have a negative effect on financial distress. Then good corporate governance cannot moderate the influence of non-performing financing and Return on Assets on financial distress. Meanwhile, the influence of the capital adequacy ratio on financial distress can be moderated by good corporate governance.
Service Excellent For Islamic Micro Financial Institution During Covid-19 Pandemic Trimulato Trimulato; Muhlis Muhlis; Farid Fajrin; Supriadi Hamid; Trisno Wardy Putra
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v10i1.318

Abstract

The development of Islamic financial institutions in Indonesia continues to increase. But, the development of Islamic finance institutions is hindered due to the impact of the Covid-19 outbreak. In particular, Islamic non-bank financial institutions include Islamic microfinance institutions (IMFI). SMEs that become the market segment of IMFI are affected by the Covid-19. Amid this condition, IMFI still has survived and developed and provides excellent service to customers. This study aims to determine the development of IMFI and to know the pattern of service excellence for IMFI in the condition of the Covid-19 outbreak. This research is qualitative and uses library research. Data sources obtained from several sources are considered relevant themes, especially sources of certain institutions that provide data relating to the development of IMFI. The data analysis technique used is a qualitative descriptive overview of the development of IMFI and service excellent pattern for amid the Covid-19 outbreak. Results showed the growth of IMFI in March 2021, whose assets experienced growth of 6.8 percent and financing growth of 13.66 percent. IMFI can do the excellent service pattern amid the Covid-19 outbreak, continues services as usually by following existing rules, increasing intensity of communication with customers, cooperating with other Islamic financial institutions, and improving service indirectly giving customers access.
Co-Authors - Trimulato, - Abdullah, Muh. Wahyuddin Ahmad, Angriani Ambo Asse Asyraf Mustamin Della Fadhilatunisa Fadhilatunnisa, Della fadil, Ahmad Fahrul H. Fatimah Fatimah Herni Herni Iwang, Baso Jamaluddin Majid Jayawarsa, A.A. Ketut Juliani Juliani Kirana, Andi Aflaha Mulia Lince Bulutoding M. Miftach Fakhri Marhaeni Saleh Megawati Ismail Memen Suwandi Muchlis, Mustakim Muhammad Fajar B Muhammad Wahyuddin Abdullah Muhlis Masin Muhlis Muhlis Muhlis Muhlis Muslimah, Firanti Mustakim Muchlis Nur Indah Sari Nur Isra' Ahmad Puspita Hardianti Anwar Raodahtul Jannah Riska Aulia Riskawati Roby Aditiya Rosidah Rosidah Sahban, Azizah Samsul Samsul Sari, Nur Rahma Satnur, Muh. Alham Suhartono Suhartono Suhartono Sumarlin Sumarlin Supriadi Supriadi Supriadi Syach, Alqibran Syariati, Namla Elfa Tri Mulato Trisno Wardy Putra Umi Handayani Yusniati Yusniati Yusniati Yusniati