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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Al-Iqtishad Islam Futura Iqtishoduna: Jurnal Ekonomi Islam Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ners SOLUSI Community Development Journal: Jurnal Pengabdian Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat COVIT Comsep : Jurnal Pengabdian Kepada Masyarakat ABDINE Jurnal Pengabdian Masyarakat Sharing: Journal Of Islamic Economics, Management And Business Indonesian Journal of Sustainability Accounting and Management
Andi Irfan
Department Of Accounting, Faculty Of Economics And Social Sciences UIN Sultan Syarif Kasim Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Memajukan Ekonomi melalui Pemanfaatan Biogas dari Kotoran Sapi di Desa Makmur Sejahtera Andi Irfan; Harkaneri Harkaneri; Rimet Rimet; Dessyka Febria
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i1.2501

Abstract

Purpose: The utilization of cow feces as an alternative energy source, namely biogas, is a substitute for fossil fuels for humans for environmental sustainability. The purpose of this service activity is to form an asset-based community that is driven by community or society. Methodology/approach: The service is located in Makmur Sejahtera Village, Gunung Sahilan District, Kampar Regency. The cattle breeder community in this village consisted of 31 heads of families with more than 150 cattle. The method chosen for this service activity was the ABCD method. Results/findings: The results of this community service show community awareness of the use of cow dung in biogas. The main aim is to improve the community's economy in addition to making an effort to save the environment sustainably. BUMDes Sejahtera Bersama, owned by Makmur Sejahtera, has not been able to manage biogas or become a container because it is feared that it will not be managed well, and that access is far from reactors that are already in production. Conclusion: Failures in reactors are discussed to find practical solutions that can be implemented immediately, namely, by looking for reactor leaks and waiting longer for biogas production. Limitation: This service only involves smaller community groups, and the amount of cow feces is reduced owing to the increasing demand for beef. Contribution: This community service is able to increase public awareness of the use of cow dung in biogas, and in the future, the village government is committed to developing the community to improve the community's economy.
Roundtable on Sustainable Palm Oil Certification: Advancing Sustainability through Phenomenology Studies of Transcendent Auditing Practices Andi Irfan; Iwan Triyuwono; Ali Djamhuri; Aji Dedi Mulawarman
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.854

Abstract

This research focuses on the examination of the Roundtable on Sustainable Palm Oil (RSPO) certification, which strives to save the environment while maintaining the economic advantages of palm oil plants by using sustainable methods. The research technique used in this study include conducting interviews and focus group discussions with stakeholders engaged in the RSPO audit, as well as evaluating data from the RSPO website in conjunction with up-to-date academic literature. The results indicate that several principles confirmed in the RSPO audit are in accordance with transcendent ideals included in the Quran. These principles specifically address the negative impact on the environment, as described in Q.S Ar-Rum 42, which states: "Damage has occurred on land and at sea due to the actions of human beings; Allah may make them experience a portion of the consequences of their actions, so that they may learn from it." In addition, the unregulated use of chemical fertilizers on plantations starkly contrasts with the environmental deterioration caused by these activities. There are also concerns about the possible negative effects that badly managed plantations, especially those situated in communities, might have on human existence in the future.
Memahami Konsep Audit melalui Interaksi Auditee-Auditor: Studi Fenomenologi pada Lembaga Amil Zakat dan Kantor Akuntan Publik Irfan, Andi; Mujahidin; Harkaneri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3295

Abstract

This study explores how the meaning of audit is constructed and reframed through the lived experiences of auditor–auditee interactions within faith-based financial institutions. Five key themes emerged: (1) auditing serves to uphold trust between stakeholders and religious accountability; (2) auditors prioritize professional integrity, piety, and social responsibility; (3) audit quality stems from trustworthiness, sincerity, honesty, and courage; (4) auditor satisfaction encompasses both material and spiritual dimensions; and (5) auditing represents service rather than power over others. Adopting a phenomenological approach, this study captures the essence of the interactive processes between auditors and auditees, revealing that audit meaning transcends regulatory accountability to embody moral responsibility, mutual trust, and shared spiritual values. By integrating social interactionism and Islamic ethical perspectives, this research contributes to a broader conceptualization of auditing as a human-centered and spiritually informed practice. The study provides a holistic understanding of audit conceptualization, integrating the professional, ethical, and spiritual dimensions that shape audit practice and philosophy, and offers insights to enhance audit effectiveness and professional development.
Experimental Analysis of Auditor Performance Assessment Using A Reward System Which is Moderated by The Love of Money Wahyu Tri Putri Siregar; Andi Irfan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.33-42

Abstract

Through the love of money as a moderating variable. Researchers seek to understand how rewards influence Performance. The sample used Bachelor of Accounting Audit students from UIN Suska Riau class of 2020. However, of the 73 people, only 42 passed the manipulation test and could be used in data processing. A 2 x 2 between-subjects design was used in this experimental research. The hypothesis in this study was tested using structured analysis of variance (ANOVA), and the experiment time lasted 25 minutes. The instruments used in this research were translation keys, cases, and questionnaires. The results show (1) that Performance will improve when auditors are promised rewards. (2) when an auditor with a high love of money attitude will improve Performance, and (3) when an auditor has a high love of money attitude and is promised a reward, the auditor will not improve Performance compared to an auditor with a low love of money attitude.
PARADOKS BADAI PHK STARTUP: MENCAPAI SUSTAINABILITY DENGAN PENERAPAN AKUNTANSI MANAJEMEN Andi Irfan; Dessyka Febria; Rinda Fithriyana
Sharing: Journal of Islamic Economics Management and Business Vol. 2 No. 1 (2023): Juni 2023
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.882 KB) | DOI: 10.31004/sharing.v2i1.14928

Abstract

The potential for startups to grow is not in line with the success of the startup itself. Finance is one of the problems that causes startup failure. This article examines how efforts to achieve sustainability by applying management accounting to find solutions to startup layoffs. The method used is literature study through review of research results, scientific references, online and offline literature. The result of this article is that startups can consider using an Activity Based Budgeting (ABB) approach to be able to prepare better budgets going forward. one of the causes of failure is the mismatch between the products being developed and market needs, so the application of benchmarking can be considered to rise and develop the business. Using ERP software, startups can create efficiency in work and excel in service so that business goals are achieved.
Co-Authors Aji Dedi Mulawarman Ali Djamhuri Desrir Miftah Desrir Miftah Dessyka Febria, Dessyka Febri Rahmi Harkaneri Harkaneri Harkaneri Hastuty, Milda Indrawati Iwan Triyuwono Mujahidin Renny Wulandari Rimet, Rimet Rinda Fithriyana Siti Atika Fadilah Sri Hardianti Tasriani Tasriani Vidya Muliyani Wahyu Tri Putri Siregar Yuni Maryana