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All Journal Buletin Udayana Mengabdi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Journal on Education YUME : Journal of Management JEMMA | Journal of Economic, Management and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Yumary: Jurnal Pengabdian kepada Masyarakat Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Auditing Research Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis Advances in Taxation Research J-CEKI
Andika Pramukti
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia, Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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ANTARA BERKAH DAN MATERI : KEPUTUSAN INVESTASI PADA SAHAM SYARIAH Nurhudayah Munir; Baso Amang; Andika Pramukti
JEMMA (Journal of Economic, Management and Accounting) Vol 7, No 1 (2024): Maret 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v7i1.2637

Abstract

Penelitian ini bertujuan untuk lebih memahami tentang tantangan yang dihadapi investor muda dalam berinvestasi di saham syariah dan mencari solusi dalam menyelesaikannya serta memahami sejauh mana nilai islam berperan dalam keputusan berinvetasi para investor muda di saham syariah. Penelitian ini menggunakan metode kualitatif studi kasus. Penelitian ini menggunakan wawancara semi terstruktur sebagai alat pengumpulan data. Terdapat lima responden dalam wawancara ini dimana dua responden berasal dari Adelaide, Australia Selatan dan tiga responden dari kota Makassar, Sulawesi Selatan, Indonesia. Hasil penelitian ini menunjukkan bahwa kurangnya akses informasi terhadap pasar saham syariah terutama saham syariah global sehingga para investor lebih banyak investasi disaham syariah lokal di Indonesia. Disamping itu, studi ini juga menemukan kurangnya sosialisasi pemerintah tentang potensi saham syariah khususnya untuk generasi muda Indonesia. Studi ini juga menemukan bahwa faktor religiusitas agama Islam seperti konsep keberkahan dalam harta menjadi pertimbangan pokok dalam investasi di saham syariah.
CIRI KEPRIBADIAN AKUNTAN PUBLIK BERLANDASKAN NILAI PAPPASENG TORIOLO Muhammad Faisal Abdul Rahim Pelu; Syamsuri Rahim; Andika Pramukti; Muslim Muslim
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.20

Abstract

Abstrak – Ciri Kepribadian Akuntan Publik Berlandaskan Nilai Pappaseng To RioloTujuan Utama – Penelitian berupaya mengeksplorasi ciri kepribadian akuntan publik berlandaskan nilai pappaseng to riolo.Metode – Penelitian ini menggunakan studi kasus idiografis. Adapun informan penelitian ini adalah beberapa akuntan publik dari Sulawesi Selatan.Temuan Utama – Nilai pappaseng to riolo dapat menjadi landasan pembentukan ciri kepribadian yang sesuai dengan karakteristik profesi akuntan publik. Beberapa ciri kepribadian dalam nilai tersebut mendukung prinsip kerja akuntan publik. Selain itu, ciri kepribadian tersebut juga mendukung tanggung jawab pada kepentingan publik.Implikasi Teori dan Kebijakan – Ciri kepribadian akuntan publik yang berlandaskan nilai pappaseng to riolo berdampak pada penguatan etika profesi. Hasil rumusan ciri kepribadian dapat menjadi panduan dalam pengembangan karir dan pengaturan penugasan akuntan publik.Kebaruan Penelitian – Penelitian ini menawarkan konsep pengembangan ciri kepribadian akuntan publik berbasis nilai pappaseng to riolo dengan menggunakan inventori lima besar ciri kepribadian Abstract –Personality Characteristics of Public Accountants Based on "Pappaseng To Riolo" ValuesMain Purpose – The research seeks to explore the personality characteristics of public accountants based on "pappaseng to riolo" values.Method – This research uses an idiographic case study. The informants for this research are several public accountants from South Sulawesi.Main Findings – The "pappaseng to riolo" values can be the basis for forming personality traits under the characteristics of the public accounting profession. Several personality traits in these values support the working principles of public accountants. Apart from that, these personality traits also support responsibility for the public interest.Theory and Practical Implications - The personality traits of public accountants based on "pappaseng to riolo" values have an impact on strengthening professional ethics. The results of the personality characteristics formulation can guide career development and the arrangement of public accounting assignments.Novelty - This research offers the concept of developing the personality traits of public accountants based on "pappaseng to riolo" values using an inventory of the five big personality traits.
Initiating Sustainable Development Goals (SDGs) for Village: A Joint International Community Service Program Muhammad Ashoer; Syamsu Alam; Andika Pramukti; Victor Lanceleur; Davoine Solene
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 4 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i4.2990

Abstract

Purpose: The purpose of this program is to provide a basic understanding of the advantages inherent in implementing Sustainable Development Goals (SDGs) in rural areas, particularly in Padanglampe Village, South Sulawesi, Indonesia. Methodology: We employ socialization to deliver a fundamental understanding of the SDGs within Padanglampe Village. This approach is divided into three steps. First, lectures on SDGs and their relevance to village development were delivered to the participants. The speakers are lecturers from the Faculty and Economics and Business, Universitas Muslim Indonesia, and exchange students, Victor Lanceleur and Davoine Solene, from Polytech Annecy-Chambéry-Université Savoie Mont Blanc, France. Second, interactive Q&A sessions are conducted to foster active engagement. Finally, participant knowledge, awareness, and attitudes towards SDGs were evaluated using a questionnaire-based approach. Results: The study involved 29 participants from diverse backgrounds, and, overall, the program progressed smoothly. Evaluation findings indicate that the majority of participants in Padanglampe village attained adequate literacy regarding SDGs following lectures. This suggests a positive impact of the program in enhancing knowledge, awareness, and attitude among villagers about the SDGs and their significance for sustainable development. Limitations: Although the program showed promising results, certain limitations need to be addressed. One notable limitation is the reliance on Google Forms for evaluation, which may not provide a comprehensive understanding of the participants’ perspectives. Therefore, we strongly suggest using participatory approaches, such as interviews, to obtain deeper insights into villagers’ understanding and perceptions of the SDGs. Contributions: Despite these limitations, this community service program initiative has made significant contributions to advancing villagers’ understanding and participation in SDGs. By providing socialization about SDGs at the grassroots level, the program has played a crucial role in promoting sustainable development within rural areas.
Optimizing Marketing Management Strategies Through IT Innovation: Big Data Integration for Better Consumer Understanding Putra, Aditya Halim Perdana Kusuma; Rivera, Kevin M.; Pramukti, Andika
Golden Ratio of Mapping Idea and Literature Format Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v3i1.398

Abstract

The dynamic business environment, the fusion of Information Technology (IT) innovation with marketing management strategies has emerged as a crucial element for success amidst heightened competition. As markets evolve and consumer behaviors shift, enterprises are compelled to adapt swiftly, employing innovative tools and methodologies to gain insights and maintain relevance. Within this context, the integration of Big Data analytics emerges as a transformative catalyst, offering unprecedented opportunities to comprehend consumer preferences and optimize marketing endeavors. The convergence of IT and marketing management signifies a paradigm shift in how businesses conceive and execute their strategies. Historically, marketing decisions relied heavily on intuition, market research, and limited data samples. However, the digital revolution has ushered in an era characterized by the generation and collection of vast amounts of data at an unprecedented pace. This proliferation of data presents both challenges and opportunities for marketers. While the sheer volume and complexity of data can be overwhelming, harnessing this reservoir of data can unlock invaluable insights into consumer behavior, preferences, and trends. The integration of Big Data into marketing management strategies has revolutionized consumer understanding and value creation. By leveraging vast amounts of consumer data, businesses can extract valuable insights to gain a competitive advantage and enhance consumer engagement. However, this integration also presents challenges, including concerns regarding data privacy and security. At the forefront of this data-driven revolution lies Big Data analytics—a multidisciplinary field utilizing advanced computational techniques to analyze large and diverse datasets. Unlike traditional analytics approaches, Big Data analytics excels in processing massive volumes of structured and unstructured data with agility and efficiency. By harnessing distributed computing, machine learning algorithms, and cloud infrastructure, organizations can extract actionable intelligence from previously unwieldy datasets. The integration of Big Data analytics into marketing management holds immense promise for unlocking new avenues of consumer understanding. By aggregating and analyzing disparate data sources, marketers can gain comprehensive insights into consumer preferences, behaviors, and sentiments, enabling more targeted and effective marketing strategies. Moreover, Big Data analytics empowers marketers to anticipate and respond to emerging trends and market shifts with unprecedented agility, ensuring a competitive edge in fast-paced industries. However, realizing the full potential of Big Data integration in marketing management requires more than technological prowess—it demands a strategic shift in organizational mindset and culture. Embracing a data-driven approach necessitates breaking down silos between departments, fostering cross-functional collaboration, and promoting a culture of experimentation and innovation. Additionally, it requires a commitment to ethical data practices to safeguard consumer privacy and data security throughout the data lifecycle.
Audit and Sustainability: Integrating Environmental Aspects in Auditing Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.388

Abstract

This study explores the integration of environmental aspects into auditing practices, aiming to enhance organizational sustainability and corporate governance. Through a systematic review of literature, the historical evolution of environmental auditing is traced from its roots in the late 20th-century sustainability movement to its prominence in the early 2000s within the accounting profession. Theoretical frameworks such as institutional theory and legitimacy theory are employed to understand the drivers behind organizations' adoption of environmental auditing practices. Challenges hindering the effective integration of environmental aspects into auditing practices, including the lack of standardized methodologies and regulatory complexity, are identified. Despite these challenges, environmental auditing presents opportunities for organizations to improve their environmental performance, mitigate risks, and identify opportunities for improvement and innovation. Future research directions include exploring innovative methodologies for assessing environmental performance, addressing regulatory challenges, investigating auditors' roles in promoting sustainability, and conducting longitudinal studies to assess the long-term impact of environmental auditing on organizational performance. The study underscores the importance of advancing sustainable auditing practices to achieve organizational sustainability goals.
Internal Audit versus External Audit: A Qualitative Perspective Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.392

Abstract

This qualitative study examines the roles, methodologies, effectiveness, and challenges of internal audit versus external audit within organizational contexts. The research aims to provide insights into the distinct yet complementary functions of internal and external audit, shedding light on their contributions to organizational governance, risk management, and financial reporting integrity. The study employs a comprehensive literature review approach, synthesizing existing research to explore definitions, conceptual frameworks, methodologies, practices, and assessments of effectiveness in both audit functions. Key findings reveal that internal audit serves as a proactive advisor to management, focusing on enhancing operational efficiency, strengthening internal controls, and driving continuous improvement and innovation. Conversely, external audit acts as a safeguard for external stakeholders, providing assurance on the reliability and integrity of financial statements. Methodologies and practices vary between internal and external audit, with internal audit employing risk-based auditing, compliance auditing, and performance auditing approaches, while external audit adheres to auditing standards and regulations. Despite their distinct roles, both audit functions face challenges related to audit quality, independence, and relevance. The study underscores the importance of understanding and leveraging the multifaceted contributions of internal and external audit to navigate the complexities of the modern business environment effectively.
The Effect Of Operational Audit and Good Clinical Governance On The Effectiveness Of Health Services At Hikmah Hospital Makassar City Siti Reziyah Kamelia Pertiwi; Abd. Rahman Mus; Andika Pramukti
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.2910

Abstract

Hospitals have a very important role in the implementation of health services in the community, this study aims to examine the Effect of Operational Audit and Good Clinical Governance on the Effectiveness of Health Services at Hikmah Hospital Makassar City. The variables in this study are the influence of operational audits and good clinical governance as independent variables, and the effectiveness of health services in hospitals as dependent variables. This study used a quantitative approach, using primary data through the distribution of questionnaires. The respondents in this study were employees from Hikmah Hospital Makassar City which amounted to 118 people. Data collection used by researchers in conducting this study, namely with primary data sources. Data collection method in research using questionnaires. The analysis requirements are tested in the form of normality tests, multicollinearity tests, and heteroscedasticity tests. The data analysis technique used in this study is the regression analysis technique of two predictors or multiple analysis. Data analysis techniques are carried out with descriptive statistical analysis and using SPSS 27.00. The results showed that it shows that operational audit and internal control variables have a positive and significant effect on the effectiveness of health services. The results showed that operational audit variables and good clinical govenance simultaneously (together) had a positive and significant effect on the effectiveness of health services.
Analisis Penerapan Target Costing Sebagai Sistem Pengendalian Biaya Produksi Dilasari, Andi Tenri; Pramukti, Andika; Pelu, Muhammad Faisal AR
Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 3 (2023): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v6i3.638

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan target costing dalam upaya peningkatan efisiensi biaya pada CV. GRV Interior. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif dan kuantitatif (non statistik), yaitu dengan menggambarkan keadaan objek penelitian dengan mengumpulkan data relevan yang tersedia, kemudian disusun, dipelajari dan dianalisis lebih lanjut. Berdasarkan hasil analisis data harga pokok produksi yang dikeluarkan selama ini atas produk yang diteliti adalah Rp. 8.000.000,- dengan harga jual Rp. 9.680,000,-. Berdasarkan perhitungan peneliti, setelah melakukan simulasi penerapan metode target costing, nilai harga pokok produksi senilai Rp. 740,000,- atau sebesar 9,25%. Pengendalian terhadap penggunaan bahan baku berperan penting
Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Makassar Selatan Saputra, Zulman; Amiruddin; Mapparenta; Pramukti, Andika
Center of Economic Students Journal Vol. 4 No. 4 (2021): October-December (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.077 KB) | DOI: 10.56750/csej.v4i4.457

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh moral pajak, sanksi pajak dan kebijakan pengampunan pajak terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan. Populasi dalam penelitian ini adalah seluruh wajib pajak yang terdaftar di KPP Pratama Makassar Selatan. Sampel yang diambil dalam penelitian ini menggunakan accidental sampling. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan SPSS (Statistical product and service solution) dengan jumlah sampel sebanyak 100 orang wajib pajak. Berdasarkan analisis yang telah di lakukan bahwa Moral Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, Sanksi Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dan Kebijakan Pengampunan Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
Analisis Penerapan Akuntansi Zakat, Infaq/Sedekah Pada Lembaga Amil Zakat Utami, Anggi Yuliani; Su'un, Muhammad; Hamid, Usman; Pramukti, Andika
Center of Economic Students Journal Vol. 6 No. 1 (2023): January-Maret (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v6i1.571

Abstract

Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan yang disusun oleh LAZIS WAHDAH Kota Bontang telah sesuai dengan PSAK 109. Metode penelitian yang digunakan adalah metode analisis Deskriptif-Komparatif. Adapun sumber data yang dilakukan dalam penelitian ini adalah dengan teknik dokumentasi dan teknik wawancara. Kemudian, teknik analisis dilakukan dengan melalui empat tahapan yaitu pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa Lembaga Amil Zakat, Infaq dan Sedekah Kota Bontang belum menerapkan penyusunan laporan keuangan sesuai dengan Pernyataan Standar Akuntansi Keuangan 109, hal ini ditunjukkan dengan tidak adanya laporan keuangan yang menunjukan informasi secara rinci seperti laporan posisi keuangan (neraca), laporan perubahan dana, laporan perubahan aset kelolaan, laporan arus kas, dan catatan atas laporan keuangan. Melainkan hanya laporan secara sederhana yaitu laporan pemasukan dan pengeluaran.
Co-Authors A. Faisal Bahari Abd. Rahman Mus Adiningrat, Andi Arifwangsa Aditya Halim Perdana Kusuma Putra Putra Amiruddin Andi Amran Asriadi Andi Fadli Hasan Andika Prawira Buana Asryady Bakri Bakri, Arsi Ady Baso Amang Davoine Solene Dilasari, Andi Tenri Donianto Tandi Patiku Hamid, Usman Hamzah Ahmad Hukma Ratu Purnama Hukma Ratu Purnama Humayra Mahardika Catur Putriwana Malik Mapparenta Mardiana Umar Muhammad Ashoer Muhammad Ashoer Muhammad Faisal AR Pelu Muhammad Su’un Munawir Nasir Muslim Muslim Nurhudayah Munir Nurina Saffanah Pelu, Muh Faisal AR Pelu, Muhammad Faisal AR Rivera, Kevin M. Rosmawati . Rosmawati Rosmawati Roy Sandi Sabrina, Dewi Saputra, Zulman Siti Reziyah Kamelia Pertiwi Sitti Mukarramah Su'un, Muhammad Subhan Subhan Suci Rianti Putri Ridwan Syamsu Alam Syamsu Alam Syamsuri Rahim Ummu Kalsum Utami, Anggi Yuliani Victor Lanceleur Zainuddin Rahman