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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Equilibrium Aktiva : Jurnal Akuntansi dan Investasi Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Iqtisaduna Islamic Accounting and Finance Review International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Income Journal: Accounting, Management and Economic Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Memen Suwandi
Universitas Islam Negeri Alauddin Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Transparansi Akuntabilitas Realisasi Anggaran Publik Berdasarkan Prinsip Islam dalam Mencegah Praktik Korupsi (Studi Pada Dinas Pekerjaan Umum Kabupaten Takalar) Bakhtiar, Nursinta; Suwandi, Memen; Rahma Sari, Nur
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.30

Abstract

This study aims to determine the use of Public Budget Realization in the Takalar district public works office, to determine the transparency and accountability system for the use of public budget realization and to determine the application of Islamic principles namely shiddiq, amanah, tabliq and fathonah in the Takalar district public works office. The method according to this research is a qualitative research method. In this study used a type of qualitative research based on an analytical descriptive approach and the data used by researchers in this study were primary and secondary data. By using data source triangulation to test the validity of the data obtained. The results of this study indicate that the process of managing public budgets at the planning, implementation and accountability stages has been prepared according to systems and procedures. Transparency and accountability provide information openly and honestly to the public, taking into account the public's right to a comprehensive understanding of budget management responsibilities. One of the benefits of applying the principles of transparency and accountability is preventing corrupt practices. Based on Islamic principles by applying the characteristics of the Prophet and Messenger, namely: shidiq, amanah, tabligh, and fathonah in leadership to uphold morality, maintain trust, be firm in your convictions, honest in carrying out the duties and responsibilities assigned to them, strong in faith in rejecting temptations and opportunities to stray. So the level of trust is greater.
Akuntansi Zakat Berbasis Konsep Amanah Dalam Mengelola Dana Zakat Pada Baznas Kota Makassar Karmila, Karmila; Suwandi, Memen; Jannah, Raodahtul
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 1 (2023): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.015 KB)

Abstract

 Management of zakat funds can be a source of funds that can be utilized for the welfare of the community because the main purpose of zakat is to reduce social inequality in society and to improve people's welfare. The purpose of this study is to find out how zakat accounting is based on the concept of trust in managing zakat funds at the Makassar City Baznas. This type of research is a qualitative research with a phenomenological approach. Sources of data used in this study are primary data obtained directly from the original source and not through intermediary media. Informants in this study amounted to 3 informants. Analysis of the validity of the data used is a triangulation technique. The results of this study indicate that zakat accounting (PSAK 109) has been applied in the preparation of financial reports for zakat, infaq, and alms in the Makassar City Baznas. However, Makassar City Baznas has not yet fully implemented PSAK 109 because Baznas has not yet presented a report on assets under management that provides information on assets managed in Baznas. Pengelolaan dana zakat dapat menjadi sumber dana yang dapat dimanfaatkan untuk kesejahteraan masyarakat karena tujuan utama zakat adalah untuk mengurangi kesenjangan sosial dalam masyarakat dan meningkatkan kesejahteraan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana akuntansi zakat berdasarkan konsep amanah dalam pengelolaan dana zakat di Baznas Kota Makassar. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologis. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh langsung dari sumber aslinya dan tidak melalui media perantara. Responden dalam penelitian ini berjumlah 3 informan. Analisis keabsahan data yang digunakan adalah teknik triangulasi. Hasil penelitian ini menunjukkan bahwa akuntansi zakat (PSAK 109) telah diterapkan dalam penyusunan laporan keuangan zakat, infak, dan sedekah di Baznas Kota Makassar. Namun, Baznas Kota Makassar belum sepenuhnya mengimplementasikan PSAK 109 karena Baznas belum menyajikan laporan aset kelolaan yang memberikan informasi aset yang dikelola di Baznas.Keywords:  Zakat Accounting, Trust Concept, Zakat Management
Pengaruh Penerapan Sistem Keuangan Desa dan Partisipasi Masyarakat Terhadap Akuntabilitas Keuangan Desa Dengan Transparansi Keuangan Sebagai Variabel Moderasi Kadir, Puspita; Memen Suwandi; Suhartono
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.v5i2.55668

Abstract

This research aims to examine the influence of the implementation of the village financial system and community participation on village financial accountability.The data used in the research is primary data collected through direct questionnaire surveys. Data analysis uses multiple regressionanalysis and moderated regression analysis with an absolute difference value approach. The results of research using multiple linear regression analysis show that the implementation of the village financial system has a positive and significant effect, and community participation has a positive and significant effect on village financial accountability. Analysis of moderating variables using the absolute difference value approach shows that the level of financial transparency is able to moderate the implementation of the village financial system towards village financial accountability, and the level of financial transparency is able to moderate community participation in village financial accountability.
Peran Sosialisasi Perpajakan dalam Memoderasi Determinan Kepatuhan Wajib Pajak Progresif Kendaraan Bermotor pada Kantor SAMSAT Wilayah I Makassar Oktafia, Lefin; Majid, Jamaluddin; Asse, Ambo; Sumarlin, Sumarlin; Suwandi, Memen
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.613

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar pajak progresif kendaraan bermotor dan sosialisasi perpajakan sebagai variabel moderasi dalam studi kasus pada Kantor Samsat Wilayah I Makassar. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Pengambilan sampel menggunakan teknik probability sampling atau random sampling yakni pengambilan data secara acak, terdapat 101 responden dalam penelitian ini. Untuk mengetahui dampak dari masing-masing variabel, penelitian ini menggunakan analisis regresi moderasi dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel pemahaman wajib pajak, tarif pajak, kualitas pelayanan, dan sanksi pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak progresif. Adapun variabel sosialisasi perpajakan hanya dapat memoderasi pengaruh antara variabel pemahaman wajib pajak dan tarif pajak, sedangkan pada pengaruh kualitas pelayanan dan sanksi pajak terhadap kepatuhan wajib pajak progresif belum dapat dimoderasi oleh sosialisasi perpajakan.
PENGARUH KOMPETENSI APARATUR, SISTEM INFORMASI AKUNTANSI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Ananda, Reski; Suwandi, Memen; Syariati, Namla Elfa
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.58967

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi apartur, sistem informasi akuntansi, dan kejelasan sasaran anggaran terhadap akuntabilitas pengelolaan dana desa dengan sistem pengendalian internal sebagai variabel moderasi. Penelitian dilakukan di Kantor Desa Kecanatan Pattallassang, Kabupaten Gowa, dengan 37 responden menggunakan metode purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi berganda linier dan Analisis Regresi Moderat (MRA) . Hasil penelitian menunjukkan bahwa kompetensi aparatur dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas, sedangkan kejelasan sasaran anggaran tidak berpengaruh. Sistem pengendalian internal memoderasi kompetensi aparatur dan sistem informasi akuntansi, namun tidak memoderasi kejelasan sasaran anggaran. Implikasi penelitian ini dapat menjadi acuan untuk meningkatkan tata kelola dana desa melalui peningkatan kualitas aparatur dan efektivitas sistem pengendalian, guna mendorong pengelolaan yang lebih transparan, akuntabel, dan dipercaya masyarakat.
THE EFFECT OF WORK ETHIC, POSITION MUTATION, AND JOB SATISFACTION ON LECTURER PERFORMANCE WITHIN THE FACULTY OF ECONOMICS AND ISLAMIC BUSINESS UIN ALAUDDIN MAKASSAR Gani, Nuraeni; Suwandi, Memen
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 1 (2024): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v14i1.44789

Abstract

This study aims to analyze the effect of work ethic, job transfer, and job satisfaction on lecturer performance at the Faculty of Economics and Islamic Business, State Islamic University of Alauddin Makassar. The background of this research is the importance of these factors in improving the performance of lecturers in the academic environment. The research was conducted using purposive sampling method, with a sample size of 55 lecturers. Data were collected through questionnaires in accordance with the research objectives. Data analysis used multiple linear regression, T test, F test, and coefficient of determination (R2) test. The results showed that work ethic has a positive and significant effect on lecturer performance, job transfer has a positive and significant effect on lecturer performance, and job satisfaction has a positive and significant effect on lecturer performance within the Faculty of Economics and Islamic Business. In conclusion, work ethic, job transfer, and job satisfaction have an important role in improving the performance of lecturers at the Faculty of Economics and Islamic Business, State Islamic University of Alauddin Makassar. These research applied in Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar. The sample uses the purposive sampling, that is, sampling based on certain considerations or criteria. All samples of 55 respondents at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar. A method of data used is live interview to the many involved in the problem under discussion and give a questionnaire for lecturer according to research conducted. . Data analysis was done using multiple linear regression analysis, test T test, test F test and The coefficient of determination (R2). The results of an analysis of shows that work ethic is a influenced to lecturer performance at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar; job transfers is a influenced to lecturer performance at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar; job satisfaction is a influenced to lecturer performance at Faculty of Islamic Economics and Business, Alauddin State Islamic University Makassar; and x01, job transfers and job satisfaction is a influenced to lecturer performance atFaculty of Islamic Economics and Business, Alauddin State Islamic University Makassar Keywords: Work ethic, Job transfers, Job satisfaction and Lecturer performance.
FINANCIAL MANAGEMENT ACCOUNTABILITY IN THE PERSPECTIVE OF SHARI’AH ENTERPRISE THEORY Nadhilah Amaliah Liwan; Memen Suwandi; Lince Bulutoding
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.167

Abstract

Shari'ah Enterprise Theory (SET) is a theory that explains accountability not only to stakeholders but to wider stakeholders, namely God, humans, and nature. The purpose of this study is to examine financial management accountability in the perspective of Shari`ah Enterprise Theory at the Ministry of Religion of East Luwu Regency. This study uses a phenomenological approach with qualitative methods that rely on data in the form of text and images to understand meaning. The results of the study show that the financial management of the Ministry of Religion of the East Luwu Regency in managing its finances has fulfilled the principles of accountability and good governance which can be seen from the planning process to reporting and accountability carried out based on the provisions and regulations in force. In addition, the Ministry of Religion of East Luwu Regency has instilled spiritual values in managing state finances by being aware of accountability to Allah, humans and nature in accordance with the principles of the shari`ah enterprise theory.
Akuntansi Zakat Berbasis Konsep Amanah dalam Mengelola Dana Zakat pada Baznas Kota Makassar Karmila; Suwandi, Memen; Jannah, Raodahtul
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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

Abstract

Pengelolaan dana zakat dapat menjadi sumber dana yang dapat dimanfaatkan untuk kesejahteraan masyarakat karena tujuan utama zakat adalah untuk mengurangi kesenjangan sosial dalam masyarakat dan meningkatkan kesejahteraan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana akuntansi zakat berdasarkan konsep amanah dalam pengelolaan dana zakat di Baznas Kota Makassar. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologis. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh langsung dari sumber aslinya dan tidak melalui media perantara. Responden dalam penelitian ini berjumlah 3 informan. Analisis keabsahan data yang digunakan adalah teknik triangulasi. Hasil penelitian ini menunjukkan bahwa akuntansi zakat (PSAK 109) telah diterapkan dalam penyusunan laporan keuangan zakat, infak, dan sedekah di Baznas Kota Makassar. Namun, Baznas Kota Makassar belum sepenuhnya mengimplementasikan PSAK 109 karena Baznas belum menyajikan laporan aset kelolaan yang memberikan informasi aset yang dikelola di Baznas.  
MEMBUKA TABIR MAQASID SYARIAH DAN GOOD CORPORATE GOVERNANCE PADA LEMBAGA KEUANGAN SYARIAH Suwandi, Memen; Abdullah, Muhammad Wahyuddin; Sumarlin, Sumarlin
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 2 (2025): Volume 6 (2) Desember 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i2.59810

Abstract

Abstrak, Tujuan penelitian ini adalah ingin mengetahui membuka tabir maqasid syariah dan good corporate governance pada lembaga keuangan syariah. Penelitian ini menggunakan penelitian kualitatif dengan menggunakan pendekatan riset library research atau penelitian pustaka, yang menjadi sumber data utama adalah pariwisata halal yang berkaitan dengan peluang dan ancaman, buku yang berkaitan dengan panduan metode basis akrual dan kas, dan jurnal-jurnal ilmiah yang relevan. Metode penyajian pada artikel ini dengan pengecekan data dilakukan dengan menggunakan Teknik trianggulasi yaitu dengan mengumpulkan data yang sebanyak-banyaknya kemudian memilah data yang telah diperoleh dan tahapan terahir mengolah data sampai menjadi tulisan ilmiah. Hasil  penelitian  menujukkan bahwa dengan menerapkan Maqasid Syariah dalam pengelolaan bank syariah berarti sama halnya melakukan pengelolaan bank secara baik (good corporate governance), dimana semakin tinggi implementasi Good Corporate Governance maka bank syariah dapat meningkatkan kepercayaan kepada stakeholders, dapat meningkatkan reputasi, dan mempromosikan pengembangan perusahaan yang lebih berkelanjutan dan bertanggung jawab. Disamping itu juga dapat meningkatkan nilai bank syariah itu sendiri.
Financial Distress, Sales Growth, and Gender Diversity: Dampaknya pada Tax Aggressiveness (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023) Ratu Zahra Pacita; Memen Suwandi; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i1.166

Abstract

This study aims to examine the effect of financial distress and sales growth on tax aggressiveness in basic and chemical sector companies listed on the IDX in 2021–2023, as well as to examine the role of gender diversity as a moderating variable. This study is quantitative with a comparative causal approach, using secondary data from www.idx.co.id. The sample consisted of 20 companies selected through purposive sampling. Data analysis was carried out using multiple linear regression and Moderating Regression Analysis (MRA). The results show that financial distress and sales growth have a negative effect on tax aggressiveness. Gender diversity cannot weaken the effect of financial distress on tax aggressiveness, but gender diversity can weaken the effect of sales growth on tax aggressiveness.
Co-Authors Abd. Wahid Saputra Ali Djamhuri Ambo Asse Ananda, Reski Andi Nurul Izmi Amalia Anwar, Puspita Hardianti Asniar Firdayanti Azis, Citra Ayu Padilah Bakhtiar, Nursinta Della Fadhilatunisa Fahrul H. Farid Fajrin Fifi Juliastuti Syarif Firman Firman Fitriani Dahlan Hamid, Alfian Herawati Herawati Ikhwan Hanapi Jamaluddin Majid Jayawarsa, A.A. Ketut Kadir, Nur An'nizar Kadir, Puspita Karmila karmila karmila Lince Bulutoding Masyhuda Nur Syahara Miftahul Khairat Miftahul Khairat Muhammad Akil Rahman Muhammad Iqbal Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Musdalifah Latif Mutia Apriyanti Hamsir Nadhilah Amaliah Liwan Ningsih, Nabila Utari Nisa, Indah Chairun Nur An'nizar Kadir Nur Rahmah Sari Nuraeni Gani Oktafia, Lefin Puspita Hardianti Anwar Puspita Hardianti Anwar Rahma Sari, Nur Raodahtul Jannah Ratu Zahra Pacita Roby Aditiya RR. Ella Evrita Hestiandari Rustam Rustam S Sumarlin Sabrina, Mitsaal Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Syaiful Umasangadji Syariati, Namla Elfa Yusdin Yusdin