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All Journal Jurnal Ekonomi PENELITIAN DAN KARYA ILMIAH Jurnal Ilmiah Manajemen "E M O R" Kompartemen : Jurnal Ilmiah Akuntansi Ganaya: Jurnal Ilmu Sosial dan Humaniora International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Indonesian Journal of Taxation and Accounting

Siswadi Sululing

Universitas Muhammadiyah Luwuk

Author-ID : 3002133

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Pengaruh Likuiditas dan Profitabilitas Terhadap Return Saham (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia) Siswadi Sululing; Stefany Sandangan
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

ABSTRACTThis study aims to examine the effect of current ratio and return on assets on stock returns. The dependent variable used in this study is stock returns as measured by average stock returns. While the independent variables are current ratio and return on assets. The population in this study was the food and beverage sub-sector company on the Indonesia Stock Exchange in the period of 2012-2016. The sampling technique used in this study is purposive sampling. The analysis technique used in this study was multiple linear regression analysis. The results of the analysis show that the current ratio have a negative effect on the company's stock return. While, return on assets have a positive effect on the company's stock return. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh current ratio dan return on assets terhadap return saham. Variabel dependen yang digunakan dalam penelitian ini adalah return saham yang diukur dengan return saham rata-rata. Sedangkan variabel independen adalah current ratio dan return on assets. Populasi dalam penelitian ini adalah perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia periode 2012 – 2016. Sampel dalam penelitian ini menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa current ratio berpengaruh negatif terhadap return saham perusahaan. Sementara return on asset berpengaruh positif terhadap return saham perusahaan.

ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES Siswadi Sululing; Haliah Haliah; Andi Kusumawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.4568

The current condition during the COVID-19 pandemic forces the Village Government to provide spending using unexpected expenditures in the Village Revenue and Expenditure Budget, which in normal conditions is rarely done. This study discusses the accounting treatment of unexpected expenditures conducted by the Village Government, which includes recognition, measurement, and presentation in financial statements. In this study, the researchers analyzed secondary data, namely the 2021 Village Revenue and Expenditure Budget Report using qualitative descriptive analysis to find out how the accounting treatment of unexpected expenditures was applied by the Village Government. The results of this study can be used as a reference by local governments in treating unexpected expenditures that have been realized during the COVID-19 pandemic. Keywords: accounting treatment, village public sector.

PENERAPAN AKUNTANSI MURABAHAH TERHADAP PEMBIAYAAN KREDIT PEMILIKAN RUMAH PADA BANK SYARIAH MANDIRI CABANG LUWUK Shindy Marcela Nasir; Siswadi Sululing
Jurnal Akuntansi Vol. 19 No. 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v19i1.117

Tujuan dari penelitian ini untuk mengetahui kesesuaian penerapan akuntansi pembiayaan murabahah pada Bank Syariah Mandiri Cabang Luwuk terhadap Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Penelitian ini termasuk jenis penelitian terapan. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan kepustakaan. Data yang digunakan adalah data primer dan data sekunder serta metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil analisis menunjukan bahwa pembiayaan Kredit Kepemilikan Rumah (KPR) pada Bank Syariah Mandiri Cabang Luwuk telah sesuai dengan Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Di dalam pelaksanaan pembiayaan murabahah, Bank Syariah Mandiri Cabang Luwuk bertindak sebagai penjual dan nasabah sebagai pembeli. Selain itu, terdapat perbedaan antara bunga bank konvensional dan bank syariah yaitu bank konvensional menetukan bunga dibuat pada waktu akad dengan asumsi harus sealu untung, sedangkan bank syariah penentuan besarnya rasio/bagi hasil dibuat waktu akad dengan berpedoman pada kemungkinan untung rugi.The purpose of this study to determine the suitability of the application of accounting murabaha financing at Bank Syariah Mandiri Branch Luwuk to Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. This research includes applied research. Data collection technique used is the technique of documentation and literature. The data used are primary data and secondary data as well as data analysis method used is descriptive qualitative method. Results of the analysis showed that the financing of Housing Loan (KPR) on Bank Syariah Mandiri Branch Luwuk accordance with Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. In the implementation of murabaha financing, Bank Syariah Mandiri Branch Luwuk act as a seller and the customer as a buyer. In addition, there is a difference between the interest of conventional banks and Islamic banks, namely conventional banks determine interest in a contract made with the assumption must sealu profit, while the determination of the ratio of Islamic banks / for the results made a contract based on the likelihood of profit and loss.

PENGUKURAN DAN PERPAJAKAN DIGITAL EKONOMI DI INDONESIA Siswadi Sululing
JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 7 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti

Tujuan dari penelitian ini adalah untuk memberikan gambaran mengenai pengukuran dan pajak penghasilan dari transaksi digital ekonomi di Indonesia.Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kepustakaan. Populasi yang digunakan adalah artikel yang pernah dikunjungi, sedangkan sampel yang digunakan adalah purposive sampling dengan kriteria sebagai berikut: artikel yang pernah dipublikasikan, terindeks sinta dan bereputasi internasional serta dikutip, sehingga diperoleh lima puluh sampel.Metode analisis data yang digunakan adalah analisis isi. Hasil kajian, terdapat tiga pendekatan untuk mengukur digital ekonomi, yaitu: pendekatan dampak langsung, pendekatan dampak dinamis dan pendekatan dampak tidak langsung. Sementara itu, pengukuran digital ekonomi yang dilakukan Indonesia menggunakan pendekatan dampak langsung produk domestik bruto (PDB). Sedangkan perpajakan digital ekonomi yang diterapkan di Indonesia adalah menggunakan peraturan perundang-undangan (Perpu) No. 1 Tahun 2020 Kebijakan Perpajakan Pasal 4 sd 7 dan Peraturan Menteri Keuangan (PMK) No. 48 Tahun 2020 sebagai turunan dari Perpu tersebut, yakni pelaku kegiatan perdagangan melalui sistem elektronik (PMSE).

Sosialisasi Manajemen Bumdes di Desa Uwedikan Kecamatan Luwuk Timur Siswadi Sululing; Yanti Mutalib
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): November 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i2.1200

This community service is entitled: "Socialization of Management of Village Owned Enterprises (BUMDes)" which was carried out in Uwedikan Village, East Luwuk District, Banggai Regency, Central Sulawesi Province. The purpose of this service is to increase knowledge about bumdes management for the uwedikan bumdes management in particular and the uwedikan community in general. This activity is a socialization involving students participating in real work lectures at the University of Muhammadiyah Luwuk Posko Luwuk City. The method of implementing this service activity uses counseling about the socialization of bumdes management which consists of 4 (four) stages, namely: 1). Socialization stage, 2). preparation stage and 3). Implementation stage and 4). Evaluation stage. The result of the implementation of community service activities regarding the socialization of bumdes management is the transfer of knowledge to the bumdes management so that it becomes the basis for managing bumdes to be better, develop and advance in the future so that it can become one of the sources of village finance, namely village original income. The conclusion is the result of the implementation of community service activities regarding the socialization of bumdes management to increase knowledge as a provision in managing the bumdes to be better, while the suggestion is that this socialization can be continued by the community by strengthening the bumdes institution, so as to increase new economic resources for the Uwedikan village community. and the results of this socialization are very useful so that it can be applied by the bumdes management in the Uwedikan village.

Pendampingan Manajemen Dan Kelembagaan Bumdes Bumdes Management And Institution Assistance Siswadi Sululing; Yanti Mutalib
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v2i2.1046

This Community Service activity was carried out in Sapelang Village, South Buko District with the topic "BUMDes Management and Institutional Assistance". The purpose of implementing this community service activity is to transfer knowledge and provide solutions to problems faced by Prosperous BUMDes. The implementation method used is mentoring which consists of providing material on BUMDes Management and BUMDes Management accompanied by practice and evaluation. The results of the practice and evaluation of BUMDes management participants have understood, so they know the main tasks and responsibilities of each based on a clear organizational structure and understand making standard operating procedures and BUMDes Management consisting of planning, organizing, implementing and supervising thanks to practice and answering questions correctly.

Fundamental Accounting Principles Embedded in the Qur'an: A Thematic Analysis Toward an Integrated Qur'anic Accounting Framework Siswadi Sululing; Nurhidayah Layoo; Bakri; Asrini; Teri
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.739

Purpose – This study aimed to identify, classify, and synthesize the fundamental accounting principles embedded in the Qur'an and to develop an Integrated Qur'anic Accounting Framework explaining their interrelationships and relevance to contemporary accounting. The study addresses the limited integration of Qur'anic accounting principles within the existing Islamic accounting literature. Methods – This study employed a qualitative library research design using Braun and Clarke six-phase thematic analysis. Primary data consisted of selected Qur'anic verses, while secondary data were obtained from classical and contemporary tafsir, Islamic accounting literature, accounting ethics, and relevant accounting theories. Data were collected through a systematic documentary review involving identification, screening, eligibility assessment, and source selection before thematic analysis was conducted.Findings – The analysis identified five interrelated accounting principles: Accounting Recordkeeping, Accountability, Measurement Honesty, Transparency, and Stewardship. These principles were synthesized into an Integrated Qur'anic Accounting Framework demonstrating their conceptual relationships and relevance to ethical financial reporting, accountable governance, and contemporary accounting thought.Research implications – The proposed framework strengthens the theoretical foundation of Islamic accounting and provides a conceptual basis for accounting education, the development of Sharia accounting standards, ethical financial reporting, and future empirical research. Originality – This study develops a systematic conceptual framework derived directly from the Qur'an by integrating fundamental accounting principles into a coherent model, extending the theoretical foundation of Islamic accounting

Co-Authors Abdul Gani Akram . Alimuddin Amiruddin Andi Kusumawati Arif Mashuri Asrini Asrini Atma Agus Bakri Cut Desy Ariani Doddy Asharudin Grace T. Pontoh Haliah, Haliah Haruni Ode Iwan Gunawan Lady Diana Khartiono Mediaty Mohammad Gifari Sono Mohammad Syakir Muh. Ikbal Trisaputra Nana Sutisna Nurhidayah Layoo Rini Hadiyati Samsu Adi Rahman Sangkia, Frederik Dony Shindy Marcela Nasir Sri Sukari Agustina Sri Sundari Stefany Sandangan Teri Yanti Mutalib Yanti Mutalib

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