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PENYESUAIAN KONSEP BAGI HASIL ADAT-SYARIAH Wahyuni, Andi Sri
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.442 KB)

Abstract

Abstract: Local-Syariah Profit Sharing Concept Adjustment. This research was conducted in Baranti village, Barant sub-district, Sidenreng Rappang regency. A descriptive narrative method was performed to analyze the primary and secondary data. The aim of this study was to assess the value of justice in the application of profit sharing system for agricultural products based on the local custom and to adjust this system using the Islamic custom in order to apply the value of justice for farmers. The analysis was conducted with five indicators, i.e transparency, proportionality in revenue sharing, consistency, equality in bargaining power, and compensation for dismissal. The concept of profit sharing adjustment is to complete the positive values of local custom with Islamic custom.Abstrak: Penyesuaian Konsep Bagi Hasil Adat-Syariah. Penelitian ini dilaksanakan di Kelurahan Baranti, Kecamatan Baranti, Kabupaten Sidenreng Rappang. Metode penelitian yang digunakan adalah deskriptif naratif. Tujuan penelitian ini adalah untuk mengetahui tingkat penerapan nilai keadilan dalam sistem bagi hasil pertanian berdasarkan adat dan menemukan konsep penyesuaian sistem bagi hasil adat dengan syariah dalam rangka menerapkan nilai keadilan bagi petani penggarap. Analisis kasus menggunakan lima indikator yakni transparansi, nisbah bagi hasil yang proporsional, konsisten, bargaining power yang seimbang, dan ada ganti rugi jika petani diberhentikan. Konsep penyesuaian bagi hasil adat dengan syariah adalah dengan mengangkat nilai-nilai positif dari kearifan budaya lokal yang disempurnakan dengan konsep syariah.
Building Critical Awareness of Accounting Students: A Transformative Learning Process Wahyuni, Andi Sri; Chariri, Anis
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.22462

Abstract

This study is intended to describe and critically analysis how transformative learning experienced by accounting students make them more aware on the importance of understanding accounting from social context. As other qualitative research this study, this study was naturally conducted in social setting by using accounting students taking Intermediate Accounting course as informants. All data were based on textual materials generated from the course and its syllabus, fieldnotes and the result of examination. All data were then analyzed critically to obtain the evidence of how transformative learning change students’ paradigm in seeing accounting issues. Our findings show that the implementation of transformative learning have able to change the students’ paradigm and help them solve social problems in their community. This implies that accounting education is not only concerned with conceptual aspects but also concerned with the contextual contents that are rooted in their communities. In other words, when we learn accounting issues in our community, we socially construct our own reality.
Building Critical Awareness of Accounting Students: A Transformative Learning Process Wahyuni, Andi Sri; Chariri, Anis
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.22462

Abstract

This study is intended to describe and critically analysis how transformative learning experienced by accounting students make them more aware on the importance of understanding accounting from social context. As other qualitative research this study, this study was naturally conducted in social setting by using accounting students taking Intermediate Accounting course as informants. All data were based on textual materials generated from the course and its syllabus, fieldnotes and the result of examination. All data were then analyzed critically to obtain the evidence of how transformative learning change students’ paradigm in seeing accounting issues. Our findings show that the implementation of transformative learning have able to change the students’ paradigm and help them solve social problems in their community. This implies that accounting education is not only concerned with conceptual aspects but also concerned with the contextual contents that are rooted in their communities. In other words, when we learn accounting issues in our community, we socially construct our own reality.
IDENTIFIKASI JENIS-JENIS TUMBUHAN SEMAK DI AREA KAMPUS 2 UIN ALAUDDIN DAN SEKITARNYA Wahyuni, Andi Sri
Agroprimatech Vol. 7 No. 1 (2023): Agroprimatech
Publisher : Prodi Agroteknologi Fakultas Agro Teknologi Universitas Prima Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/agroprimatech.v6i2.3666

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Penelitian deskriptif ini bertujuan untuk mengidentifikasi jenis-jenis tumbuhan semak yang ada di area kampus 2 UIN Alauddin dan sekitarnya. Penelitian dilakukan pada bulan Agustus 2011 di area kampus 2 UIN Alauddin dan sekitarnya selama 3 hari dengan menggunakan metode jelajah yang dibagi dalam 13 stasiun. Dari hasil penelitian ini menunjukkan bahwa jenis-jenis tumbuhan semak yang terdapat di area kampus 2 UIN Alauddin dan sekitarnya terdiri dari 14 jenis diantaranya adalah putri malu (Mimosa pudica), rembete (Mimosa invisa), gandarusa (Justiciandarussa), jarong (Stachytarpheta jamaicensis), kembang telekan (Lantana camara), tapak dara (Catharanthus roseus), biduri (Calatropis gigantea), terongan (Solanum torvum), sida guri (Sida rhombifolia), cabe kecil (Capsicum frutescens), beluntas (Pluchea indica), kemangi (Ocimum basilicum), kirinyuh (Eupatorium inulifolium), dan soka (Ixora coccinea).
Delivering online community service from community perspective: A critical review Wahyuni, Andi Sri
Journal of Community Service and Empowerment Vol. 4 No. 3 (2023): December
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v4i3.27903

Abstract

This study presents a sharp and critical analysis of community service activities conducted by Indonesian university actors through zoom platform. Since the onset of the 2020 pandemic, community service activities have been compelled to transition to online platforms due to the necessity of maintaining social distancing. Even after the pandemic subsides, some campuses continue to engage in these activities. The research question addressed in this study is whether these methods align with the needs of the community. To answer this question, the study critically analyzes various scholarly articles that explore the implementation of community service through online teaching methods. The use of online media, such as Zoom, for community service training poses challenges from a community perspective. Firstly, it primarily benefits middle to upper-class communities who have the necessary equipment like smartphones or laptops with internet access, which contradicts the goal of reaching marginalized communities with limited resources. Secondly, the online format hinders active participation from both university and community actors, raising concerns about meaningful engagement. Moreover, selecting only a few individuals as representatives of the entire community further complicates community representation in online community service. The case studies lack clarity on how these participants effectively represent their communities and address their needs.
Creative accounting from an Islamic perspective: viewed from sadd al dzari’ah concept Istiariani, Irma; Wahyuni, Andi Sri; Amalia, Farah
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19963

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Purpose - This study aims to determine how Islamic Perspective views creative accounting practices that have been happening in Indonesia if viewed from the Sadd Al dzari`ah ConceptMethod - The method used in this research is qualitative with a library research approach. The case discussed in this study is creative accounting conducted by many companies in Indonesia, as viewed from the Sadd Al dzari`ah Concept.Result - The results of this study shows that creative accounting practices in many companies in Indonesia are not follow Islamic perspectives if viewed from the Sadd Al dzari`ah Concept.Implication - This research emphasizes that management should always identify all creative accounting techniques to avoid the occurrence of creative accounting.Originality - Similar research related to creative accounting has been conducted. Still, the research about creative accounting has been widely reviewed from the Islam perspective, especially Sadd Al dzari`ah concept, which has never been done. This research contributes to how creative accounting practices are viewed from the Islamic prespective, especially from the Sadd Al dzari`ah concept.
Estimating the Causal Relationship between Farmer Exchange Rate, Food Consumer Price Index and Inflation: ARDL Bounds and Toda-Yamamoto Approaches Wahyuni, Andi Sri; Alwago, Wycliffe Obwori
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5310

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The aim of this study is to investigate the causality between the exchange rate for farmers, the consumer price index for food, and inflation in five major cities in South Sulawesi, Indonesia. The Autoregressive Distributed Lag (ARDL) bounds testing and Toda-Yamamoto causality procedures are employed for analyzing monthly data from January 2015 to July 2022, allowing for the examination of both short-term and long-term effects. The empirical findings indicate a long-run equilibrium between the variables. The results reveal that in both the short run and long run, a 1% change in food prices results in approximately a 100% increase in the farmers' exchange rate. However, the Toda-Yamamoto causality test reveals that, except for a unidirectional causality relationship from the farmers' exchange rate to inflation in the food consumer price index, there is no significant causal relationship between the variables in the studied period and cities. This research contributes new insights into the interplay between inflation and the exchange rate for farmers, particularly in regions where agriculture is the primary source of income.
Population and Distribution Plant Pattern Paliasa (Kleinhovia hospita L.) in Bontobahari District Wahyuni, Andi Sri; Prasetyo, Lilik Budi; Zuhud, Ervizal A. M.
Media Konservasi Vol. 22 No. 1 (2017): Media Konservasi Vol. 22 No. 1 April 2017
Publisher : Department of Forest Resources Conservation and Ecotourism - IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.276 KB) | DOI: 10.29244/medkon.22.1.11-18

Abstract

Paliasa is known as a traditional medicinal herb used by the people of South Sulawesi. Knowledge of the paliasa uses evolved from sempirical experience by intergenerational inheritance. This study aims to estimate the population and distribution patterns of Paliasa (Kleinhovia hospita L.) in District Bontobahari. In this research, it is used square plots square with 100 m x 100 m zise and 18 plots in total. Paliasa distribution patterns are determined by record the coordinates of Paliasa in the plots using GPS (Global Positioning System). The results showed that the population of Paliasa in the Bontobahari District based on six types of land use reached 597 individuals and the distribution is clumped. Keywords: Bontobahari, paliasa, pattern of distribution
Peran Dukungan Keluarga dalam Mengurangi Kesepian pada Lansia: Kajian Literatur Wahyuni, Andi Sri; Nur, Haerani
Jurnal Pendidikan dan Humaniora Vol 2, No 4 (2025): Oktober 2025
Publisher : STKIP Harapan Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56842/jpk.v2i4.492

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Penelitian ini bertujuan untuk menjelaskan peran dukungan keluarga dalam mengurangi tingkat kesepian pada lansia, mengidentifikasi bentuk-bentuk dukungan keluarga yang paling efektif, serta menganalisis pengaruh dukungan keluarga terhadap kondisi psikologis lansia. Metode yang digunakan adalah literature review dengan menelaah 30 artikel penelitian dari 10 tahun terakhir. Tahapan penelitian meliputi pemilihan topik, pencarian artikel relevan, analisis tematik, serta sintesis hasil penelitian. Hasil analisis menunjukkan bahwa kehadiran keluarga yang aktif melalui komunikasi, perhatian, dan keterlibatan emosional mampu membangun rasa keterhubungan dan memperkecil perasaan terisolasi pada lansia. Bentuk-bentuk dukungan keluarga yang paling efektif mencakup dukungan emosional berupa perhatian dan kasih sayang, dukungan praktis dalam membantu kegiatan sehari-hari, kehadiran fisik melalui waktu bersama, serta dukungan sosial dengan melibatkan lansia dalam aktivitas komunitas. Semua bentuk dukungan ini memberikan kontribusi besar dalam memenuhi kebutuhan emosional dan sosial lansia, sehingga mereka merasa lebih dihargai dan dicintai. Selain itu, dukungan keluarga berpengaruh signifikan terhadap kondisi psikologis lansia. Oleh karena itu kesimpulannya, dukungan keluarga menjadi faktor kunci dalam mengurangi kesepian dan menjaga kesehatan mental lansia, sehingga peran keluarga perlu diperkuat dalam upaya meningkatkan kualitas hidup pada masa lanjut usia.