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All Journal AkMen JURNAL ILMIAH Didaktik : Jurnal Ilmiah PGSD STKIP Subang MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
chairul ihsan burhanuddin
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PROFIT AND LOSS SHARING, RUGI DITANGGUNG SIAPA chairul ihsan burhanuddin; Muhammad Wahyuddin Abdullah
AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Profit and Loss Sharing merupakan salah satu isu yang menjadi perdebatan dalam perusahaan ataupun organisasi nirlaba. Pemerintahan, swasta, dan khususnya di perbankan syariah. Dalam jurnal ini akan khusus membahas terkait rekonstruksi bagi hasil dalam membangun kemashlahatan baik dari pihak bank dan pihak nasabah yang akan berakad dengan bank. Serta adanya asimetri informasi kepada pihak nasabah dalam proses pemberian pinjaman/kredit yang seharusnya nasabah memiliki hak penuh atas informasi yang seluas-luasnya dalam proses kredit/pemberian pinjaman dari pihak bank. Bagi hasil tidak hanya membagi keuntungan tapi juga membagi kesulitan atau kerugian. Hal ini tak lepas dari setiap risiko yang ada dalam bisnis ataupun usaha yang dijalankan
KRISIS EKONOMI GLOBAL DARI DAMPAK PENYEBARAN VIRUS CORONA (COVID-19) chairul ihsan burhanuddin; Muhammad Nur Abdi
AkMen JURNAL ILMIAH Vol 17 No 1 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Abstrak Virus Corona yang hadir ditengah-tengah masyarakat pada tahun 2020 sungguh menyita perhatian. Dampak yang terlihat tidak hanya mempengaruhi kesehatan masyarakat, akan tetapi turut mempengaruhi perekonomian negara. Bahkan saat ini perekonomian dunia mengalami tekanan berat yang diakibatkan oleh virus tersebut. Topik kali ini akan membahas dampak global dari hadirnya virus corona atau nama ilmiahnya disebut sebagai Covid-19. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan cara mendeskripsikan fenomena dan literatur yang ada. Hasil dari penelitian ini menunjukkan bahwa melihat perkembangan dan pengaruh ekonomi tidak hanya sebatas lingkup ekonomi itu sendiri. Akan tetapi ekonomi juga bisa terdampak dari budaya dan kesehatan. Hal ini dibuktikan dengan menyebarnya virus Corona turut membawa dampak negatif pada perekonomian dunia.
PERAN SISTEM INFORMASI AKUNTANSI DALAM MENDUKUNG KEPUTUSAN MANAJEMEN PADA PT PLN (PERSERO) UP3 MAKASSAR SELATAN Alisya Putri; Chairul Ihsan Burhanuddin; muttiarni
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 03 (2025): Volume 11 No. 03 September 2025 In Press
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i03.7781

Abstract

Alisya Putri. 105731110521. The Role of Accounting Information Systems in Supporting Management Decisions at PT PLN (Persero) UP3 South Makassar. Thesis, Department of Accounting, Faculty of Economics and Business, Muhammadiyah University of Makassar. Supervised by Chairul Ihsan Burhanuddin and Muttiarni. This study aims to analyze the accounting information system used to support management decision-making at PT PLN (Persero) UP3 South Makassar. This study used a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results show that the accounting information system used is integrated with the SAP (Systems, Applications, and Products) system, which supports the efficiency and effectiveness of financial information processing. This system plays a crucial role in recording, processing, and reporting financial information and serves as the primary basis for managerial decision-making. However, several obstacles remain, such as system disruptions and limitations in real-time data processing, which require attention to improve the quality of the information presented. Overall, the accounting information system at PT PLN UP3 Makassar Selatan strengthens transparency, accountability, and accuracy in management decision-making.
The Role of Digital Transformation in the Implementation of Management Accounting Systems at PT Kawasan Industri Makassar (KIMA) Juanda Astuti; Chairul Ihsan Burhanuddin; Muttiarni Muttiarni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/hhhb1098

Abstract

Digital transformation has become a strategic necessity for organizations seeking to improve information quality, operational efficiency, and managerial decision-making. In industrial estate management companies, the complexity of operational activities requires an integrated information system capable of providing accurate and timely data. Despite the widespread adoption of Enterprise Resource Planning (ERP) systems, empirical evidence regarding their role in supporting management accounting systems within industrial estate organizations remains limited. This research explores the implementation of an SAP-based ERP system as part of digital transformation at PT Kawasan Industri Makassar (KIMA) and examines its contribution to management accounting practices and managerial decision-making. A qualitative descriptive approach was employed through interviews, observations, and documentation involving key personnel directly engaged in system utilization. The analysis reveals that ERP implementation has enhanced the quality of management accounting information by improving data integration, reporting structure, information accuracy, and transaction traceability. The system supports key management accounting functions, including costing, budgeting, and performance measurement, while facilitating more structured monitoring and evaluation processes. From the perspective of technology acceptance, users recognize the usefulness of the system in managing organizational data, although challenges related to adaptation and data-entry consistency remain evident. These findings highlight the practical contribution of ERP-driven digital transformation in strengthening management accounting systems while emphasizing the importance of human resource readiness and continuous system optimization to maximize organizational benefits.
Co-Authors Alisya Putri Juanda Astuti Muhammad Nur Abdi Muhammad Wahyuddin Abdullah Muttiarni Muttiarni Muttiarni