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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
Pengaruh Kualitas Produk Terhadap Loyalitas Konsumen di Cafe Nuara Kota Parepare (Analisis Ekonomi Syariah) Jumrah Tahir; Rusnaena Rusnaena; Musmulyadi Musmulyadi; St. Nurhayati; Abd. Hamid
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i2.2327

Abstract

Abstrak Penelitian ini menggunakan metode kuantitatf deskriptif. Lokasi penelitian berada di Cafe Nuara Kota Parepare dan waktu penelitian 31 hari. Instrumen pengumpulan data dilakukakan dengan kuesioner. Sampel penelitian sebanyak 91 orang dari 1000 jumlah populasi. Teknik analisis datanya menggunakan uji one sampel t-test, uji korelasi pearson product moment, uji regresi linear sederhana dan uji koefisien determinasi. Hasil penelitian diperoleh berdasarkan uji hipotesis bahwa kualitas produk berpengaruh positif dan signifikan terhadap loyalitas konsumen Cafe Nuara Kota Parepare. Hasil uji korelasi pearson product moment diperoleh 0,800 menandakan bahwa terdapat hubungan kuat antara kualitas produk dengan loyalitas konsumendi Cafe Nuara Kota Parepare. Diketahui r tabel 0,206 maka pearson correlation penelitian ini bersifat positif dan nilai signifkansi 0,00 < 0,05 maka terdapat hubungan yang signifikan, maka kualitas produk dengan loyalitas konsumen di Cafe Nuara Kota Parepare terdapat hubungan yang positif dan signifikan.  Hasil uji regresi linear sederhana diketahui angka koefisien regresi nilainya sebesar 0.600. maka setiap penambahan 1% menggunakan kualitas produk (X), maka loyalitas konsumen (Y) akan meningkat sebesar 0,600. Hasil uji koefisien determinasi bahwa R square diperoleh 0,639 dengan tingkat hubungan baik, memiliki arti bahwa 63,9% loyalitas konsumen (Y) dipengaruhi kualitas produk (X) dan 36,1% dipengaruhi variabel yang lain. Kata Kunci : Kualitas Produk, Loyalitas Konsumen
The Fusion of Islamic Education and Bugis Socio-cultural Values as a Guide to Freedom of Thought Muh. Ilham Jaya; Arfian Alinda Herman; Musmulyadi; Alberto Immanuel Conti Morales
Al-Ishlah: Jurnal Pendidikan Islam Vol 22 No 1 (2024): Al-Ishlah: Jurnal Pendidikan Islam
Publisher : IAIN PAREPARE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/alishlah.v22i1.7858

Abstract

Background: The existence of sociocultural values that are so strong and thick in the daily life of Bugis people is interesting to be associated with the conception of freedom of thought. Considering that freedom of thought is still a concept that still requires a long study. Research Objectives: This research provides an overview of the conception of freedom of thought and how Bugis socio-cultural values and norms can guide this freedom of thought. Hopefully, this research will provide a comprehensive understanding of freedom of thought from the perspective of Islamic education and Bugis socio-culture. Methods: The research method used is a library research method that collects related literature and then combines it with content analysis so as to provide results and conclusions. Results: The results show that freedom of thought is a concept that refers to individual freedom to think independently and critically without being influenced by existing opinions or authorities. However, freedom of thought must be accompanied and "supervised" by a herd of values and a set of principles so that there will be no significant problems arising when the thinking touches the corners of axiology (intersects with social society). Conclusions: Islamic education and Bugis socio-cultural values can greatly guide freedom of thought because the development of Islam itself has recognized the school of kalam science as the foundation of thinking and Bugis society contains so many values, both from the oral tradition of pappaseng and those contained in the ethical philosophy called pangadereng.
Integrasi Good Attitude dan Excellent Service dalam Mewujudkan Good Government Governance Rahman, Sundari; Musmulyadi
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2021): BALANCA : Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v3i02.2610

Abstract

The economic crisis that hit Indonesia in mid-1997 and also pressure from the community to encourage the government to adopt policies for the realization of a just, prosperous, and prosper. In order to realize the wishes of citizens who continue to urge the government then pursued one way by implementing good government governance. Good governance covers broad aspects of life ranging from legal, political, economic, and social as well as closely with the principal task of organizing the function of state power executive, legislative, and judicial branches. Government in making all aspects related to it, the government tried to create a governance system of government based on excellent service that is supported by both the behavior or attitude of the implementing agency. Good attitude in this regard reflects the personality and attitude of high responsibility of state officials in performing its duty of providing excellent service to the community. Excellent service which became a major cornerstone in restoring the government's image in the public eye particularly in view of the terms of service should be carried out to the maximum so that people's expectations of the government can be realized.
STRATEGI MANAJEMEN KEUANGAN TERHADAP PENINGKATAN PROFITABILITAS UPS PEGADAIAN SYARIAH LANRISANG KABUPATEN PINRANG Reza, Muh; Damirah, Damirah; Adi, Musmulyadi
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 1 No 1 (2022): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.609 KB) | DOI: 10.35905/moneta.v1i1.3208

Abstract

Kehadiran pegadaian syariah bagi masyarakat yang mengutamakan asas kemaslahatan merupakan angin segar yang relevan dengan keyakinan beragama sebagian besar masyarakat Indonesia saat ini. Dari segi lembaga pegadaian syariah, penerapan manajemen keuangan yang baik sangat menguntungkan sebab perusahaan dapat mempertahankan eksistensinya bahkan meningkatkan profitabilitas. Tujuan penelitian ini adalah untuk mengentahui bagaimana manajemen keuangan untuk meningkatkan profitabilitas pada UPS Pegadaian Persero Lanrisang. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dengan pendekatan studi kasus yang dilakukan di Pegadaian Syariah Unit Lanrisang. Pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Adapun teknik analisis data dalam penelitian ini adalah reduksi data (data reduction), penyajian data (data display), penarikan kesimpulan (conclution) atau verifikasi. Hasil penelitian menunjukkan 1) Perencanaan manajemen keuangan pegadaian syariah ditransformasikan agar dapat menjangkau masyarakat yang lebih luas dengan menghadirkan unit pelayanan di berbagai pelosok daerah untuk meningkatkan kesejahteraan masyarakat bersama dengan program pemerintah. 2) Pegadaian syariah unit Lanrisang mengimplementasikan manajemen keuangan dengan pelayanan yang sederhana dan mudah. Syarat dan ketentuan dalam gadai dibuat dengan sangat fleksibel dan mempertimbangkan aspek kemudahan dari pihak nasabah. 3) Evaluasi manajemen keuangan yang dilakukan oleh pegadaian syariah unit lanrisang baik. Menjaga kepuasan nasabah dengan memperhitungkan kemampuan nasabahnya merupakan tindakan manajemen evaluasi yang dapat mendukung peningkatan profitabiltas pegadaian syariah.
Mengevaluasi Kesiapan Penerapan Sistem Digitalisasi Lembang Bo'ne Buntu Sisong Binti Kisman, Rizky; Waliyuddin; Didi Eza Rizaldy; Ahmad Kamil Makarim; Sahrani; Dian Resky Pangestu; Musmulyadi
Makkareso: Riset Pengabdian Masyarakat Vol 1 No 2 (2023): Makkareso: Riset Pengabdian Masyarakat
Publisher : Jurnal Makkareso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/makkareso.v1i2.6583

Abstract

Advances in digital technology are currently expected to support service programs to the community in Indonesia, one of which is through a website that has adopted a digitization system with the development of the Lembang Bo'ne Buntu Sisong website. Its application in Lembang Bo'ne Buntu Sisong, there are still several evaluations that need to be done because the target in understanding and using the digitalization system has not been fully achieved. The purpose of this activity is to explore and evaluate the readiness of the implementation of the digitization system at Lembang Bo'ne Buntu Sisong. The service method used is the Asset Based Community Development (ABCD) method. The results of the service showed that the implementation of the digitization system in Lembang Bo'ne Buntu Sisong was successfully developed with the Lembang government as an effort to improve information and administrative services. Several evaluations in its development such as: human resources to review the success of human resources in maintaining the continuity of website performance; infrastructure and internet access. The benefit of this service is the presence of a digitalization policy carried out in Lembang Bo'ne Buntu Sisong to facilitate digital-based citizen services. It also adds to the experience of students to increase competence and concern for changes in their social environment and build collaboration with the community
Pembuatan Spot Foto dalam Upaya Peningkatan Destinasi Wisata Desa Tindalun Kabupaten Enrekang Apriansyah, Muhammad Ansar; Nurfadillah; Syafaruddin; Sari, Junita; Sahrani; Pangestu, Dian Resky; Musmulyadi, Musmulyadi
Makkareso: Riset Pengabdian Masyarakat Vol 2 No 1 (2024): Makkareso: Riset Pengabdian Masyarakat
Publisher : Jurnal Makkareso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/makkareso.v2i1.7144

Abstract

Indonesia is a country that has extraordinary tourism potential, especially natural tourism. Almost every region in Indonesia has its own characteristics in terms of beauty and natural beauty. Tindalun Village is a village that has quite a lot of natural beauty. However, until now this potential has not been optimized properly. The lack of awareness of the community and village government regarding the importance of tourist destinations in each village means that this potential cannot be utilized optimally. This service activity carries out a work program to create village photo spots so that they can become a tourist attraction. The activity implementation method consists of using 5 stages, namely Village Potential Survey, Work Program Socialization, Joint Discussion, Photo Spot Area Survey, and Photo Spot Creation. The results of the service are photo spots made from materials from the surrounding environment, namely bamboo and areca nut wood.
Governabilitas peran pemerintah desa Girikarto dalam pengembangan wisata Heha Ocean View Musmulyadi, Musmulyadi; Setyowati, Yuli
Jurnal Administrasi Pemerintahan Desa Vol. 3 No. 2 (2022): Agustus 2022
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/villages.v3i2.34

Abstract

Peran pemerintah desa dalam membanggun kawasan wisata Girikarto untuk kehidupan masyarakat lebih baik, memeiliki program-program kebijakan yang di implementasikan oleh pemerintah Desa Girikarto,  menjaga konsistensi dari partisipasi masyarakat dengan melibatkan masyarakat dalam setiap proses pembangunan dan pengembangan kawasan wisata, tidak adanya pelatihan dan pendampingan terkait kepariwisataan serta menjalin kemitraan yang berorientasi pada pemenuhan sumber daya produktif untuk meningkatkan kualitas destinasi wisata peran pemerintah desa dalam mengelola kawasan wisata diharapkan mampu memberikan manfaat terhadap masyarakat Desa Girikarto.
Unlocking The Potential of "Kalosara": An Extensive Analysis of Adultery Instances Dispute Resolution in the Tolaki Tribe through the Lens of al-Ishlah Concept Haq, Islamul; Hannani, Hannani; Syatar, Abdul; Amiruddin, Muhammad Majdy; Musmulyadi, Musmulyadi
Al-Risalah Vol 24 No 1 (2024): June 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i1.1488

Abstract

This article delves into the comprehensive examination of the dispute resolution in adultery cases within the Tolaki Tribe, specifically through the traditional practice of "Kalosara." The research also explores the relevance of Kalosara to the al-Ishlah concept in Islamic criminal law. This research uses the literature review method to establish a robust theoretical foundation. This research indicates a significant relevance between the Kalosara custom and the concept of Ishlah in the context of Islamic criminal law. The practice of Kalosara in resolving cases of adultery within the Tolaki Tribe reflects the principles of Ishlah, emphasizing reconciliation, restoration, and conflict resolution. The stages of the resolution process, from the acknowledgment of the perpetrator to the purification ceremony, mirror a holistic approach to achieving restorative justice. The research results show that the integration of Kalosara customary law in the Ishlah process reflects the aspirations of the Tolaki community for a comprehensive resolution and effective recovery at various levels, including individual, social, and broader community contexts. In the settlement through Kalosara, adulterers are expected to admit their actions, express regret, and carry out a purification process with a holistic approach to resolving conflicts and restoring social relations.
RESPON GURU SMA NEGERI PAREPARE TERHADAP PRODUK BANK SYARIAH INDONESIA CABANG PAREPARE Purnamasari Bunga; Darmawati Darmawati; Syahriyah Semaun; Muliati Muliati; andi bahri S; Musmulyadi Musmulyadi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1599

Abstract

This thesis discusses the response of high school teachers in Parepare to the products offered by the Indonesian Sharia Bank (BSI) Parepare branch. The purpose of this study is to identify the types of BSI products used by high school teachers in Parepare, to analyze their responses to these products, and to examine the factors influencing their responses. The research method employed is qualitative, with a phenomenological approach used to describe the phenomena observed in the field. The study involved 15 informants, and data were collected through observations, interviews, and documentation. The data were then analyzed to present findings and draw conclusions. The results of this study indicate that 1) The types of BSI products used by high school teachers in Parepare include Wadi’ah financing principles, credit products, as well as other Islamic banking services such as savings, financing, and investments, all of which are in accordance with Sharia financial principles. 2) The response of high school teachers in Parepare to the products offered by the BSI Parepare branch varies, but generally shows a positive acceptance. Teachers tend to use BSI products, indicating trust and alignment with the Sharia values they seek. 3) The factors influencing the response of high school teachers in Parepare to BSI products include individual understanding and awareness of Sharia financial principles, personal knowledge, and value considerations. Teachers tend to choose BSI products based on internal deliberations and personal choices, rather than external factors such as recommendations from others.