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All Journal Jurnal Mirai Management Kuriositas: Media Komunikasi Sosial dan Keagamaan DIKTUM: JURNAL SYARIAH DAN HUKUM
Damirah Damirah
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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ESENSI BUDAYA BUGIS TERHADAP PRODUK PERATURAN DAERAH DI PAREPARE Fikri Fikri; Damirah Damirah; Andi Tenripadang
KURIOSITAS: Media Komunikasi Sosial Keagamaan Vol 9 No 2 (2016): Kuriositas: Media Komunikasi Sosial dan Keagamaan
Publisher : LPPM IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/kur.v9i2.180

Abstract

Culture is often the reason to create peace, order, order of coolness in society. Culture that will be meaningful and valuable, culture can serve as a source o behavioral determinants and aspiration of society, namely in political and law. Culture only as accessories when placed or be interpreted as a heritage without involving cultural awareness in legal elements for the manufacture of local regulation. Bugis was one tribe that owns and instill cultural values are very high in every movement, behaviour, actions and words. Accordingly the importance of culture became a major ingredient in the making of local regulations, including the town Parepare. Goverment should promote culture as one consideration local rulemaking.
PENGEMBANGAN MINAT BERWIRAUSAHA PADA MAHASISWA SEKOLAH TINGGI AGAMA ISLAM NEGERI (STAIN) PAREPARE Sudirman L; Damirah Damirah; I Nyoman Budiono
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 1 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.968 KB) | DOI: 10.35905/diktum.v16i1.519

Abstract

Abstract: This study aims (1) to identify the entrepreneurial behavior of STAIN Parepare students, (2) to know factors that influence the entrepreneurship interest and (3) to know the possible strategies applied in developing the entrepreneurship interest of STAIN Parepare students. This research uses explanatory research. The results of research showed that 9% of STAIN parepare students have been doing entrepreneurial activities in addition to perform their main duties as students. The results of the test together show that the variables of entrepreneurship subject consist of seminar / training; religious approach; student Entrepreneurship Development Center; student cooperative; cooperation with financial institution, cooperation with business institution, capital aid, lecturer enhancement, and side job together affect student interest in entrepreneurship. Abstrak: Penelitian ini bertujuan untuk (1) mengetahui perilaku wirausaha mahasiswa STAIN Parepare, (2) mengetahui faktor-faktor yang mempengaruhi minat berwirausaha tersebut dan (3) mengetahui strategi yang bisa diterapkan dalam mengembangkan minat berwirausaha mahasiswa STAIN Parepare. Hasil menelitian menunjukan bahwa sebesar 9 % mahasiswa STAIN parepare telah melakukan kegiatan wirausaha di samping menjalankan tugas utamanya sebagai mahasiswa. Hasil uji secara bersama-sama menunjukan bahwa variabel mata kuliah kewirausahaan , Seminar/Pelatihan, Pendekatan Agama, Pusat Pengembangan Kewirausahaan Mahasiswa, Koperasi Mahasiswa, Kerjasama dengan Lembaga Keuangan, Kerjasama dengan Lembaga Usaha, Bantuan Modal, Peningkatan Dosen, dan kerja sampingan berpengaruh terhadap minat berwirausaha mahasiswa.
Penerapan Akuntansi Lingkungan Pada Pam Tirta Karajae Kota Parepare (Analisis Akuntansi Syariah) Isma Wulandari Pryatna; Moh. Yasin Soumena; Musmulyadi Musmulyadi; Syahriyah Semaun; Damirah Damirah
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5909

Abstract

Environmental accounting basically requires full awareness of companies that benefit from the environment. Environmental accounting is accounting in which it identifies, measures, presents, and discloses costs related to company activities related to the environment. The purpose of this study is to find out how to identify, measure, and disclose environmental accounting and analyze according to sharia accounting at PAM Tirta Karajae, Parepare City through three sharia accounting principles. This research uses a qualitative descriptive research method and is a type of field research. The results of the study show that 1) the application of environmental accounting at PAM Tirta Karajae, Parepare City, is not in accordance with existing standards. 2) how to measure costs, such as the cost of maintaining raw sources using rupiah units in the amount issued by the company and referring to the cost of realization of the previous period's budget and has disclosed environmental management in expenditure costs. 3) the way of identifying, measuring and disclosing in environmental accounting is not in accordance with the three principles of sharia accounting, because the identification of environmental accounting costs has not been shown in the financial statements, while the measurement and disclosure of environmental management costs only attaches maintenance costs to raw sources in expenditure costs. Keywords : Environmental Accounting, Tirta Karajae, Sharia Accounting Analysis
Co-Authors Andi Tenripadang I Nyoman Budiono Isma Wulandari Pryatna Moh. Yasin Soumena Musmulyadi Musmulyadi Purwoko, Agus Sudirman L Syahriyah Semaun, Syahriyah