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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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Menguak Akuntabilitas Kinerja Pemerintah Desa: Peran Kejelasan Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan Fajrin, Farid
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.56135

Abstract

This study examines the impact of budget clarity, accounting control, and reporting systems on the accountability of village government performance, with regulatory compliance as a moderating variable. Using a quantitative approach with an associative research design, data were collected through questionnaires from 68 respondents in Libureng District, Bone Regency. The results indicate that budget clarity and accounting control have no significant effect on performance accountability, while the reporting system has a significant negative effect. Regulatory compliance moderates the impact of accounting control and reporting systems but does not moderate budget clarity. These findings highlight the crucial role of transparency and regulatory adherence in enhancing village government accountability.
Studi Literatur: Corporate Social Responsibility (CSR) Berbasis International Standard Organization (ISO) 26000 Dalam Upaya Meningkatkan Nilai Perusahaan Syach, Alqibran; Fajrin, Farid
Study of Scientific and Behavioral Management Vol 3 No 4 (2022): The New Era of Business Management
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v3i4.34246

Abstract

This research is a qualitative descriptive study using the literature study method, with the aim of knowing the results of the implementation of ISO 26000-based Corporate Social Responsibility (CSR) to increase company value. The results showed that the implementation of corporate social responsibility (CSR) based on the International Standard Organization 26000 in an effort to increase the value of the company by referring to the seven core subjects discussed in ISO 26000, namely: (1) Organizational governance; (2) Human rights (human rights); (3) Labor practices; (4) the environment (the environment); (5) Fair operating procedures (fair operating procedures); (6) consumer issues (consumer issues); (7) Community involvement and development, these seven subjects were issued by the International Organization for Standardization (ISO). Keywords: Corporate Social Responsibility, ISO 26000, Company Value
Evaluasi Pengelolaan Limbah Medis dalam Perspektif Quadruple Bottom Line: Studi pada RSUD H. Padjonga Daeng Alle Fadil, Ahmad; Majid, Jamaluddin; Fajrin, Farid
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

This study aims to evaluate medical waste management in a RSUD H. Padjonga Daeng Alle using the Quadruple Bottom Line approach, encompassing environmental, social, economic, and governance dimensions. A qualitative case study method was employed, with data collected through interviews, observations, and document analysis. Data were analyzed using a descriptive-analytical approach based on the Quadruple Bottom Line framework. The findings reveal that medical waste management has complied with existing technical regulations but has not yet been integrated into a comprehensive sustainability system. Key weaknesses are identified in governance practices, limited environmental performance measurement, and the absence of systematic environmental cost management. These results highlight the importance of strengthening governance mechanisms and environmental accounting to support sustainable medical waste management in the public sector. Keyword: Sustainable Development, Medical Waste Management, Quadruple Bottom Line
Do Ethical Attributes Matter More than Independence? The Moderating Role of Auditor Integrity in Government Audit Quality Yusniati Yusniati; Farid Fajrin; Mustakim Muchlis
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.50

Abstract

This study aims to examine the influence of independence, spiritual intelligence, and ethical sensitivity on government audit quality, while further investigating the role of auditor integrity as a moderating variable. Employing a causal quantitative approach, primary data were gathered through a questionnaire survey administered to internal auditors at the Provincial Inspectorate of South Sulawesi. Hypothesis testing was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that spiritual intelligence and ethical sensitivity exert a positive and significant impact on audit quality, whereas auditor independence does not exhibit a significant effect. Furthermore, auditor integrity is empirically proven to moderate the relationships between spiritual intelligence and audit quality, as well as between ethical sensitivity and audit quality; however, it fails to moderate the relationship between auditor independence and audit quality. These findings indicate that public sector audit quality is more profoundly determined by the auditor’s value and ethical dimensions rather than mere structural independence. Theoretically, this research enriches the literature on public sector auditing grounded in stewardship and professional ethics; practically, the results emphasize the necessity of strengthening the integrity and ethical capacity of government internal auditors.
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 | DOI: 10.62794/jaebe.v3i1.6014

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 - 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