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All Journal Journal of Applied Finance & Accounting Academica Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Abdidas Jurnal Ilmiah Manajemen Ubhara Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Quantitative Economics and Management Studies International Journal of Multi Discipline Science (IJ-MDS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Education, Communication and Economics Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Journal of Economics and Management Scienties Equivalent : Journal of Economic, Accounting and Management Accounting Studies and Tax Journal Tadulako Social Science and Humaniora Journal GoodWill Journal of Economics, Management, and Accounting Economic and Business Horizon
Rahma Masdar
Department Of Accounting, Faculty Of Economics, Tadulako University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PERENCANAAN KEUANGAN KOMUNITAS MISKIN DI PERKAMPUNGAN VATUTELA Masdar, Rahma; Zaiful, Zaiful
Academica Vol 3, No 1 (2011)
Publisher : Academica

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.084 KB)

Abstract

Tujuan penelitian ini adalah untuk mendaptkan gambaran tentangperencanaan ekonomi rumah tangga komunitas miskin yang ada diperkampungan Vatutela. Metode penelitian yang digunakan adalahmetode penelitian kualitatif. Data yang digunakan adalah dataprimer dan sekunder dan dianalis dengan teknik analisis Deskriptif.Hasil penelitian menunjukan bahwa masih Rendahnya pendapatankeluarga, sehingga prioritas belanja masih terbatas pada kebutuhanpokok. Belum ada perencanaan ekonomi rumah tangga hal iniditandai ketidakmampuan keluarga dalam memenuhi kebutuhanpokok keluarga, atau keluarga berhutang ke pihak luar untukmemenuhi kebutuhan pokok tersebut; Dari 30 keluarga, hanya 11keluarga yang pernah menabung, itupun kalau ada sisa dari belanjakonsumsinya; Dari 11 keluarga yang menabung itupun sifattabungannya pada hal-hal yang sifatnya konsumtif.Kata Kunci: Perencanaan, Rumah Tangga dan Kemiskinan
PERENCANAAN KEUANGAN KOMUNITAS MISKIN DI PERKAMPUNGAN VATUTELA Masdar, Rahma; Zaiful, Zaiful
Academica Vol 3, No 1 (2011)
Publisher : Academica

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.084 KB)

Abstract

Tujuan penelitian ini adalah untuk mendaptkan gambaran tentangperencanaan ekonomi rumah tangga komunitas miskin yang ada diperkampungan Vatutela. Metode penelitian yang digunakan adalahmetode penelitian kualitatif. Data yang digunakan adalah dataprimer dan sekunder dan dianalis dengan teknik analisis Deskriptif.Hasil penelitian menunjukan bahwa masih Rendahnya pendapatankeluarga, sehingga prioritas belanja masih terbatas pada kebutuhanpokok. Belum ada perencanaan ekonomi rumah tangga hal iniditandai ketidakmampuan keluarga dalam memenuhi kebutuhanpokok keluarga, atau keluarga berhutang ke pihak luar untukmemenuhi kebutuhan pokok tersebut; Dari 30 keluarga, hanya 11keluarga yang pernah menabung, itupun kalau ada sisa dari belanjakonsumsinya; Dari 11 keluarga yang menabung itupun sifattabungannya pada hal-hal yang sifatnya konsumtif.Kata Kunci: Perencanaan, Rumah Tangga dan Kemiskinan
PENTINGNYA PRAKTIK AKUNTANSI UNTUK MENINGKATKAN AKSES PEMBIAYAAN BAGI HASIL Andi Chairil Furqan; Jurana; Rahma Masdar
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 2 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.2.2021.109-116

Abstract

Penelitian bertujuan untuk mengetahui pentingnya praktik akuntansi pada industri kreatif di Palu dalam meningkatkan akses pembiayaan bagi hasil. Dua analisis data dilakukan, pertama analisis statistik deskriptif untuk mengetahui sejauhmana praktik akuntansi dijalankan pelaku UMKM, kedua menggunakan regresi linear sederhana untuk mengetahui persepsi pelaku UMKM industri kreatif tentang akses terhadap pembiayaan bagi hasil. Hasil penelitian menunjukkan bahwa pelaku UMKM di Palu belum mempraktikkan akuntansi sesuai SAK-ETAP, sehingga akan berpengaruh terhadap akses pembiayaan bagi hasil. Tersedianya laporan keuangan sesuai SAK ETAP akan memudahkan bank menganalisis prospek usaha dan kemampuan calon nasabah dalam pengembalian pembiayaan. Abstract This study aims to determine the importance of accounting practices in the creative industry in Palu in increasing access to profit-sharing financing. Two data analyzes were carried out, firstly, descriptive statistical analysis to determine the extent to which accounting practices were carried out by MSME actors, secondly using simple linear regression to determine the perception of creative industry MSME actors regarding access to profit-sharing financing. The results of the study indicate that MSME actors in Palu have not practiced accounting according to SAK-ETAP, so that it will affect access to profit-sharing financing. The availability of financial reports in accordance with SAK ETAP will make it easier for banks to analyze business prospects and the ability of prospective customers to repay financing.Implementation of Accounting and Access to Profit Sharing Financing in Creative Industries.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERKEMBANGAN TOTAL ASET PERBANKAN SYARIAH DI INDONESIA RAHMA MASDAR; ANDI CHAIRIL FURQAN; MASRUDDIN MASRUDDIN
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.471

Abstract

PENGARUH KEJELASAN SASARAN ANGGARAN, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Organisasi Perangkat Daerah kabupaten Tojo Una-una) Yunitha Dwiyanti; Nina Yusnita Yamin; Rahma Masdar
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i1.1039

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pengaruh kejelasan sasaran anggaran, kompetensi aparatur pemerintah daerah dan ketaatan pada peraturan perundangan terhadap akuntabilitas kinerja instansi pemerintah. Populasi penelitian ini adalah Organisasi Perangkat Daerah kabupaten Tojo Una-una yang berjumlah 41 menggunakan teknik sampling jenuh. Responden kepala sub bagian perencanaan dan bendahara. Metode yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan kejelasannsasarannanggaran, kompetensiiaparatur pemerintah daerah dannketaatan pada peraturannperundangan secara simultan maupun parsial berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah.Kata kunci: Kejelasan Sasaran Anggarann, Kompetensi AparaturrPemerintah Daerah, Ketaatan Pada. Peraturan Perundangan, .Akuntabilitas Kinerja Intansi Pemerintah
The Effect of Maturity of Government Internal Control System and Capabilities of Government Internal Supervisory Apparatus on the Government Performance Accountability System WULANDARI, Sri Puspita; DIN, Muhammad; MASRUDDIN, Masruddin; MASDAR, Rahma
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i2.1243

Abstract

This study aims to analyze the effect of the maturity of the Government Internal Control System (SPIP) and the capabilities of the Government Internal Supervisory Apparatus (APIP) on the effectiveness of the Government Performance Accountability System (SAKIP). SPIP, as an internal control framework, functions to ensure that the management of state resources is carried out efficiently, effectively, and in accordance with applicable regulations. On the other hand, APIP, as a supervisory apparatus, plays an important role in ensuring that the implementation of government policies and programs runs in accordance with the objectives that have been set, as well as detecting and preventing deviations. This research uses secondary data from Regional Governments in Indonesia from 2018-2023, with a final sample size of 2,046 observations. The results show that the maturity of the government internal control system (SPIP) and the capability of the government internal supervisory apparatus (APIP) have a positive and significant impact on the government performance accountability system. This study suggests the need to strengthen SPIP and improve the capabilities of APIP to ensure better accountability in the government system, which will ultimately contribute to the improvement of public service quality.
Strategi Peningkatan Kualitas Pelaporan Keuangan dan Akuntabilitas Kinerja Instansi Pemerintah Daerah: Studi Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Palu Alannuwari, Alannuwari; Masdar, Rahma; Din, Muhammad; Betty, Betty
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26269

Abstract

Latar belakang penelitian ini mencerminkan peran krusial Badan Pengelolaan Keuangan dan Aset Daerah Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) dalam mengelola keuangan daerah, menekankan perlunya meningkatkan kualitas pelaporan keuangan dan akuntabilitas kinerja. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan fokus pada implementasi Standar Akuntansi Pemerintahan (SAP) dan pelatihan Sumber Daya Manusia (SDM) di BPKAD Kota Palu. Subjek penelitian melibatkan pejabat dan staf bidang akuntansi di BPKAD, dengan objek penelitian mencakup proses pelaporan keuangan, penerapan SAP, dan pelatihan SDM. Hasil penelitian menunjukkan bahwa penerapan SAP telah membawa dampak positif pada transparansi, keakuratan, dan ketepatan waktu pelaporan keuangan di BPKAD Kota Palu. Pelatihan SDM juga memainkan peran penting dalam meningkatkan pengetahuan dan keterampilan staf di bidang akuntansi dan keuangan. Sinergi antara SAP dan pelatihan SDM menciptakan lingkungan yang mendukung peningkatan kualitas pelaporan keuangan dan akuntabilitas kinerja. Opini "Wajar Tanpa Pengecualian" (WTP) dari Badan Pemeriksa Keuangan (BPK) menjadi indikator keberhasilan, namun tantangan SDM, terutama perubahan bendahara, masih menjadi fokus utama untuk diperbaiki. Kesimpulan studi ini menggarisbawahi bahwa integrasi strategi SAP dan pelatihan SDM efektif dalam meningkatkan kualitas pelaporan keuangan dan akuntabilitas kinerja di BPKAD Kota Palu. Sementara pencapaian positif telah terlihat, tantangan SDM tetap menjadi area perbaikan yang perlu perhatian lebih lanjut untuk mencapai kesinambungan dan peningkatan berkelanjutan di masa mendatang.
Improving the Management of School Operational Assistance (SOA) Grants Through Expenditure Governance Abdullah, M. Ikbal; Masdar, Rahma; Karim, Fikry; Din, Muhammad; Zahra, Femilia; Furqan, Andi Chairil; Munawarah, Munawarah; Iqbal, Muhammad; Masruddin, Masruddin; Hadi, Suryadi; Betty, Betty; Meldawati, Lucyani; Naida, Nasrun; Megawati, Nani
Economic and Business Horizon Vol. 1 No. 3 (2022): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.3.2022.71

Abstract

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. The SOA program policy, programmed in elementary and junior high schools, is one form of policy implementation with the aim of equity and improving the quality of basic education. Therefore, SOA funds must be managed properly and carried out orderly and responsibly. The management of SOA funds is the principal’s responsibility, assisted by the SOA Treasurer. However, in practice, there was a misappropriation of SOA funds. The misappropriation of SOA funds was found to several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning aspects, implementation aspects, and accountability aspects. In the implementation aspect, it was found that, basically, all use of the budget was in accordance with the technical guidelines. Still, the lack of socialization among parents caused many parties to misunderstand the problem of SOA funds, even though socialization is a very important stage in determining the success and smooth implementation of the program. In accountability, not a few schools have difficulty compiling financial reports because not all schools have competent personnel in their fields. Furthermore, in the 2021 Supreme Audit Agency’s (BPK/Badan Pemeriksa Keuangan) audit report, there are findings obtained by Supreme Audit Agency, one of which is that there are weaknesses in the administration and accountability of School Operational Assistance funds (SOA) in Tojo Una Una, Central Sulawesi, Indonesia. Therefore, it is necessary to do service in the form of socialization related to the administration of the SOA Fund Treasurer, which will be framed in an effective communicative and relaxed manner so that it can provide a stimulus to participants so that they can comprehensively understand administrative technicalities in accordance with the latest developments in the Regulation of the Minister of Internal Affairs No. 24 of 2020 concerning administration for the management of SOA grants.
Analysis Of Swiftlet Farming Income In Improving The Community’s Economy Of Parisan Agung Village Dampelas, Donggala Regency Wahyuni; Rahma Masdar; Abdul Kahar; Mustamin
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.970

Abstract

Indonesia is a country with abundant biological resources. If managed appropriately. One of the potential biological natural resources is the swallow, which can provide great benefits, both ecologically and economically. In Parisan Agung Village, Dampelas District, Donggala Regency is one of the places that produce swallow nests which are quite numerous. There are approximately 40 houses that have swallow buildings. The purpose of this study is to understand how the swallow's nest business can contribute to increasing the income of the people of Parisan Agung Village, Dampelas District, Donggala Regency. The method used is a descriptive modus operative of qualitative data presented in the form of revenue data obtained from companies engaged in the swallow's nest business. Revenue in the swallow's nest business amounted to IDR 6,032,500,000 and total expenses incurred were IDR 5,531,300,000 and business results received amounted to IDR 501,200,000. The swallow business in Parisan Agung Village, Dampelas District, Donggala Regency can improve the community's economy and be profitable.
The Intrinsic Value of Family Temple Construction in Kasimbar Sub-District Angriana T Winter; Chalarce Totanan; Rahma Masdar; Muhammad Din; Ni Made Suwitri Parwati; Betty
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/e0dezj48

Abstract

This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.
Co-Authors Abdul Hakim Abdul Kahar Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Afgymnastiardin, Afgymnastiardin Ahmad Azhami Alannuwari, Alannuwari Alya Rahayu Andi Chairil Furqan Andi Mattulada Angriana T Winter Betty betty betty Chairil Furqan, Andi DIVYA, Sinta Fadhilah, Anisah Fadillah, Raehan Fajar Gilang Yudistira Femilia Zahra Fikry Karim Furqan, Andi Chairil Hasanah, Nurhany Kontesa, Amelia Marlon, Marlon Masruddin Masrudin Masrudin, Masrudin Mattulada, Andi Megawati, Nani Meldawati, Lucyana Meldawati, Lucyani Muhammad Din Muhammad Ikbal Abdullah Muhammad Iqbal Munawarah Munawarah, Munawarah Musdalifa Mustamin Nasrun Naida Ni Made Suwitri PARWATI Nina Yusnita Yamin Nurani, Zahra Nurdin, Jurana NURWAHIDAH NURWAHIDAH Rahma Aulia Ramadani, Nadila Wulan Rudy Usman Safira, Wiqra Sri Wahyuni Suryadi Hadi Tenripada, Tenripada Totanan, Chalarce WAHYUNI WULANDARI, Sri Puspita Yunitha Dwiyanti Zaiful Zaiful