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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Islamic Accounting and Finance Review Jurnal Ekonomi Manajemen dan Sosial (JEMeS) INSIGHT: Indonesian Journal of Social Studies and Humanities Journal of Economics, Entrepreneurship, Management Business and Accounting
Reski Wardani
Universitas Hasanuddin
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit X di Masa Pandemi Muhammad Husni; Reski Wardani; Gagaring Pagalung; Masdar Ryketeng
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i02.41878

Abstract

Tujuan penelitian ini adalah untuk mengetahui kesesuaian RSUD X antara SAP No. 1 Tahun 2010 tentang penyajian laporan keuangan dan pengungkapan biaya lingkungannya. Penelitian ini merupakan penelitian kualitatif dengan metode deksriptif. Analisis data yang digunakan dalam penelitian ini yaitu: Pengumpulan data, reduksi data, penyajian data, kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan dan pengungkapan biaya lingkungan pada RSUD X telah sesuai dengan SAP No. 1 Tahun 2010. Hal tersebut dibuktikan dengan hasil Identifikasi, Pengakuan, Pengukuran, Penyajian, dan Pengungkapan yang dilakukan oleh RSUD X. Proses identifikasi telah diterapkan dengan baik, yaitu dengan pengidentifikasian jenis limbah yang terbagi menjadi 2 yaitu limbah medis dan non medis. Pengukuran biaya menggunakan satuan moneter yang didasarkan pada biaya yang dikeluarkan pihak rumah sakit. Pengakuan biaya pada RSUD X diakui sebagai rekening biaya sejumlah nilai yang telah dikeluarkan dengan menggunakan metode pengakuan basis akrual. Penyajian biaya-biaya yang terkait dengan pengelolaan limbah pada RSUD X telah disajikan dengan biaya-biaya unit yang sejenis. Pengungkapan informasi terkait biaya-biaya pengelolaan limbah telah diungkapkan dalam Catatan Atas Laporan Keuangan (CaLK).
KINERJA DAN AKUNTABILITAS PADA BADAN AMIL ZAKAT DALAM PENGELOLAAN ZAKAT (BAZNAS) DI KABUPATEN MAJENE Rachmadani, Febby; Mansur, Muh. Danial; Wiliana, Rahayu; Wardani, Reski; Kartini, Kartini
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.41581

Abstract

Abstract, The purpose of this study was to determine the perfomance of the National Amil Zakat Agency (BAZNAS) of Majene Regency using the principles of Accountability and Transparency. This study uses a qualitative research type, which is to describe the reality of the events studied or research conducted so as to make it easier for the author to obtain objective data. Data collection techniques using interviews with informants and through the form of literature, articles, journals, as well as from related sites on the internet related to the research conducted. From the results of the research, the performance and accountability of the National Amil Zakat Agency in the management of zakat (BAZNAS) in Majene Regency has been good in zakat management, accountability and transparency of the Majene Regency Amil Zakat Agency by having morality towards the community in zakat payments and transparency of income data and fund management at the Amil Zakat Agency of Majene Regency. Abstrak, Tujuan Penelitian ini untuk mengetahui kinerja Badan Amil Zakat Nasional (BAZNAS) Kabupaten Majene menggunakan prinsip Akuntabilitas dan Transparan. Penelitian ini menggunakan jenis penelitian kualitatif deskriptif, yaitu untuk menggambarkan kenyataan dari kejadian yang diteliti atau penelitian yang dilakukan sehingga memudahkan penulis untuk mendapatkan data yang objektif. Teknik pengumpulan data menggunakan metode wawancara terhadap informan dan melalui berupa literature, artikel, jurnal, serta dari situs yang berkaitan di internet yang berhubungan dengan penelitian yang dilakukan. Dari hasil penelitian Kinerja dan akuntabilitas pada Badan Amil Zakat Nasional dalam pengelolaan zakat (BAZNAS) di Kabupaten Majene sudah baik dalam pengelolaan zakat, Akuntabilitas dan transparansi Badan Amil Zakat Kabupaten Majene dengan memiliki moralitas terhadap masyarakat dalam pembayaran zakat dan transparansi data pendapatan dan pengelolaan dana pada Badan Amil Zakat Kabupaten Majene.
Systematic Literature Review: Peran Akuntansi Forensik dan Fenomena Politik : Systematic Literature Review: The Role of Forensic Accounting and Political Phenomena WILIANA, RAHAYU; Rachmadani, Febby; Wardani, Reski; Sastrawan, Randi
JEMeS - Jurnal Ekonomi Manajemen dan Sosial Vol. 7 No. 1 (2024): Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v7i1.805

Abstract

The aim of this article is to explain the important role of forensic accounting in efforts to combat political corruption in order to obtain more comprehensive data and explanations. This research uses a Systematic Literature Review approach. The entire research process includes planning, implementation and reporting stages. The results of this research show that forensic accounting has proven to be very effective in detecting and disclosing corruption cases in budget management in an agency. The contribution to this research is that forensic accounting also has the potential to increase anti-fraud literacy among political parties through the implementation of a whistleblowing system. One of the main benefits of this system is its ability to carry out early detection of irregularities, whether in the form of fraud or non-fraud, committed by one or several employees in an organization.
The Effect of Implementing an Accounting Information System on Financial Performance Wardani, Reski; Nisa, Iien Rohmatun; Wiliana, Rahayu
INSIGHT: Indonesian Journal Social Studies and Humanities Vol 5, No 2 (2025): INSIGHT: Indonesian Journal Social Studies and Humanities
Publisher : INSIGHT: Indonesian Journal Social Studies and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/.v5i2.82807

Abstract

Abstrak. The study purpose was determine effect of the implementation of accounting information systems on financial performance at the Investment and Integrated Services (DPMPTSP) Pinrang District. The object of research is the Office of Investment and Integrated Services (DPMPTSP) Pinrang District. The analytical tool used is multiple linear regression analysis. The data analysis method used in this research to test the hypothesis is the multiple linear regression analysis method using SPSS 25.0 (Statistical Package for Social Science) software. The results showed that the implementation of accounting information systems can improve financial performance. Indicators of the implementation of accounting information systems namely the use of accounting information systems, the quality of information systems, and convenience of information systems have effect simultaneously on financial performance. Based on the calculation results, it was found that the Accounting Information System Implementation variable had an effect on the Financial Performance at the Investment and Integrated Services (DPMPTSP) Pinrang. The implementation of an accounting information system can improve financial performance, this is in accordance with the results of the F Test which shows that the indicators for Accounting Information System Utilization, Accounting Information System Quality, and Information System Ease have a simultaneous effect on Financial Performance. Kata Kunci: Implementation of Accounting Information Systems, Financial Performance
Gen Z Perspective: Phenomenological Study of the Meaning of Economics Subjects in Sharia Accounting Students Hasan Basri; Reski Wardani; Nur Astaman Putra
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1110

Abstract

Purpose - This study aims to explore the meaning of economics courses in enhancing Sharia economic understanding among Sharia Accounting students. Design/methodology/approach - Using a qualitative phenomenological approach, data were collected through in-depth interviews with students who had completed economics courses. The data were analyzed through thematic analysis to identify essential meanings derived from student’s learning experiences. Finding/Results - The results show that economics courses help students develop systematic and critical thinking in understanding Sharia economics. This improvement is supported by structured learning materials, the integration of conventional economic concepts with Sharia values, and interactive teaching methods. Nevertheless, the learning process is hindered by student’s involvement in various extracurricular activities and their perception of economics courses as an academic burden. This study concludes that economics courses serve not only as introductory subjects but also as strategic conceptual foundations that strengthen student’s holistic understanding of Sharia economics. Originality/Value - This study offers novelty by exploring the lived experiences and meanings of economics subjects among Generation Z students in Sharia Accounting programs through a phenomenological approach. Unlike previous studies that focus mainly on academic achievement or learning outcomes, this research emphasizes how Gen Z students interpret economics subjects within the context of digital transformation, Islamic values, and future career relevance
Co-Authors Gagaring Pagalung Hasan Basri Kartini Kartini Mansur, Muh. Danial Nisa, Iien Rohmatun Nur Astaman Putra Rachmadani, Febby Raden Mohamad Herdian Bhakti Ryketeng, Masdar Sastrawan, Randi Wiliana, Rahayu