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All Journal Jurnal Analisa Akuntansi dan Perpajakan Seminar Nasional Pengabdian Kepada Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Azwar Anwar
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Dentistry Economics, Econometrics & Finance Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Teknologi Tepat Guna Pembuatan Kripik Dari Umbi-Umbian Azwar Anwar; Hajrah Hamzah
Seminar Nasional Pengabdian Kepada Masyarakat PROSIDING EDISI 8: SEMNAS 2020
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.202 KB)

Abstract

Abstract. This Community Partnership Program (PKM) partner is a Bumdes and community of fishermen's wives in Munte Village. Partner problems are: (1) lack of knowledge about processing tubers into processed products that have high selling value, (2) lack of skills in making chips that can be used as additional family income, (3) quality of chips production from tubers of economic value very limited height. The target of the program is tuber chips that have a high selling / economic value so that fishermen's wives have additional income. The methods used are: lectures, demonstrations, discussions, questions and answers, and companion partners. The results achieved are (1) partners have knowledge in processing tubers into food products of high economic value, (2) partners have the skills to make marketable chips, (3) partners have the ability to increase the production of chips to be used as additional family income.
PKM Pelatihan Penetapan Harga Jual Produk Pada Komunitas Rajut di Kelurahan Patappang Tinggi Moncong Kabupaten Gowa Mukhammad Idrus; Azwar Anwar
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2021 : PROSIDING EDISI 7
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

Abstrak. Program Kemitraan Komunitas (PKM) ini dilaksanakan di Kelurahan Pattapang, Kecamatan Tinggi Moncong, Kabupaten Gowa. Mitra kegiatan adalah ibu-ibu dari Komunitas Rajut Pattapang. Permasalahnya adalah: (1) terbatasnya ilmu manajemen bagi para ibu rumah tangga, (2) kurangnya kemampuan untuk menetapkan harga jual produk sesuai dengan praktik bisnis yang baik, (3) prospek usaha yang sangat menjanjikan, namun keuntungan tidak maksimal karena harga jual yang belum sesuai. Sasaran eksternal adalah produk-produk hasil kerajinan dan usaha khas daerah yang memiliki potensi untuk dikembangkan menjadi produk komersil yang bernilai ekonomi tinggi. Metode yang digunakan adalah: ceramah, demonstrasi, diskusi, tanya jawab, dan pendampingan mitra. Hasil yang dicapai adalah (1) mitra memiliki pengetahuan dalam ilmu manajemen dasar dalam rangka menjalankan bisnis usaha kerajinan rajut, (2) mitra memiliki keterampilan dalam menetapkan harga jual produk kerajinan rajut khas daerah, (3) mitra memiliki kemampuan untuk meningkatkan keuntungan dari hasil penjualan kerajinan. Kata kunci: komunitas rajut, penetapan harga jual, pemberdayaan
PENERAPAN GOOD GOVERNANCE DALAM PENGELOLAAN ALOKASI DANA DESA DI DESA PALLAWARUKKA KECAMATAN PAMMANA KABUPATEN WAJO Nurisna Nurisna; Sahade Sahade; Azwar Anwar
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 1 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.337 KB) | DOI: 10.25139/jaap.v7i1.5916

Abstract

Penelitian ini bertujuan untuk mengetahui Penerapan Good Governance dalam Pengelolaan Alokasi Dana Desa Di Desa Pallawarukka Kecamatan Pammana Kabupaten Wajo. Variabel dalam penelitian ini adalah Good Governace dalam Pengelolaan Dana Desa yang dielaborasi dengan Permendagri No.113 Tahun 2014. Populasi dalam penelitian seluruh Aparat Desa yang berkaitan dengan pengelolaan dana desa serta dokumen pendukung tentang pengelolaan Dana Desa di Desa Pallawarukka Kecamatan Pammana Kabupaten. Wajo Tahun anggaran 2021. Sedangkan sampel dalam penelitian ini menggunakan sampel jenuh. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Teknik analisis data yang digunakan yaitu deskriptif kualitatif dengan menggunakan uji keabsahan Triangulasi. Hasil penelitian ini menunjukkan bahwa penerapan Good Governance dalam pengelolaan alokasi dana desa di Desa Pallawarukka Kecamatan. Pammana Kabupaten Wajo, telah menerapkan prinsip Good Governance yaitu Akuntabilitas, Partisipasi, serta Transparansi sesuai dengan Permendagri No.113 Tahun 2014. Pelaporan APBDesa telah dibuktikan dengan pertanggungjawaban pelaksanaan program APBDesa kepada pemerintah tingkat atasnya secara periodic.
Dampak Mediasi Kebijakan Deviden Pada Pengaruh Profitabilitas Terhadap Nilai Perusahaan Mukhammad Idrus; Azwar Anwar
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2022 : PROSIDING EDISI 7
Publisher : Seminar Nasional LP2M UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.584 KB)

Abstract

Abstrak.Penelitian ini bertujuan untuk mengetahui dampak mediasi kebijakan deviden pada pengaruh profitabilitas terhadap nilai perusahaan. Populasi penelitian ini sebanyak 47 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013 s.d. 2018, kemudian diambil sampel menggunakan teknik purposive sampling dengan beberapa kriteria sesuai kebutuhan penelitian. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunderyaitu laporan keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013 s.d. 2018. Berdasarkan hasil analisis SEM PLS dengan software WarpPLS 6.0, hasil penelitian menunjukkan bahwa kebijakan deviden memediasi secara penuh pengaruh profitabilitas terhadap nilai perusahaan.  KataKunci:Kebijakan Deviden, Profitabilitas, Nilai Perusahaan
Penerapan PSAK 102 tentang Pembiayaan Murabahah pada Bank BNI Syariah Kantor Cabang Makassar Ikhlas Ul Aqmal; Azwar Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2192

Abstract

This research aims to find out the implementation of SFAS 102 for Murabahah financing at BNI Syariah Makassar Branch Office. Variables of this research are Murabahah financing and SFAS 102. The data source of this research is Operational Unit of BNI Syariah Makassar Branch Office, especially the Financing Administration. The data is collected by using documentation and interview techniques. This  study  used  descriptive  comporative  method  to  describe  and  indicate the  condition  deeply  the  implementation  of  Murabahah  financing  BNI Syariah Makassar Branch Office. Based on the analysis there are records that should be applied in accordance with SFAS 102 but BNI Syariah Makassar Branch Office has not applied it, the records related to murabahah assets, discounts, murabahah receivables, and down payment. While the recording has been done by BNI Syariah Makassar Branch office is about the murabahah profit, deduction, and fines. The result of this research indicated that the implementation of Murabahah financing in BNI Syariah Makassar Branch Office is not suitable with SFAS 102. Keywords: Murabahah accounting, SFAS no. 102
Peningkatan Motivasi Melanjutkan Pendidikan bagi Siswa Sekolah Kejuruan Samirah Dunakhir; Nurafni Oktaviyah; Warka Syachbrani; Azwar Anwar; Nur afiah
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 1 Issue No. 1: Juli 2023
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/kreativa.v1i1.20238

Abstract

Mitra Program Kemitraan Masyarakat (PKM) ini adalah SMK Negeri 1 Bulukumba Kabupaten Bulukumba Sulawesi Selatan. Masalahnya adalah: (1) kurangnya tingkat kesadaran siswa-sekolah kejuruan tentang pentingnya pendidikan tinggi, (2) kebutuhan informasi yang diperlukan oleh siswa-sekolah kejuruan untuk mempersiapkan diri dalam melanjutkan studi pada perguruan tinggi, (3) banyak kendala yang dihadapi siswa-sekolah kejuruan dalam mempersiapkan diri untuk melanjutkan studi pada perguruan tinggi. Sasaran eksternal adalah siswa dan siswi pada tingkatan sekolah menengah kejuruan. Metode yang digunakan adalah: ceramah, demonstrasi, diskusi, tanya jawab, dan mitra pendamping. Hasil yang dicapai adalah (1) mitra memiliki kesadaran tentang pentingnya pendidikan tinggi, (2) mitra mendapatkan informasi yang diperlukan untuk mempersiapkan diri dalam melanjutkan studi pada perguruan tinggi, dan (3) mitra dapat mengantisipasi kendala yang dihadapi untuk melanjutkan studi pada perguruan tinggi.
Akuntabilitas Pengelolaan Dana Zakat Pada Badan Amil Zakat Nasional Kabupaten Kolaka Nikmatul Athiyah; Mukhammad Idrus; Azwar Anwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1256

Abstract

This study aims to: To determine the accountability of zakat fund management in BAZNAS Kolaka Regency based on Law No. 23 of 2011 and PSAK 109. The variable in this study is a single variable. The population in this study is the management of BAZNAS Kolaka Regency and the report on the management of zakat funds. The sample of this study is the management of BAZNAS Kolaka Regency consisting of four people representing each collection division, distribution division, utilization division, and reporting division and report on zakat fund management in 2021. Data collection techniques are carried out by interviews and documentation. The data analysis uses qualitative descriptive, comparative analysis and the Gross Conformity Index formula. The results of this study show that the management of zakat in BAZNAS Kolaka Regency, includes the process of collecting, distributing, utilizing, and reporting zakat in accordance with Law No. 23 of 2011. In terms of recognition, measurement and presentation have been in accordance with PSAK 109 based on IKK calculations. However, in terms of disclosure, the implementation of PSAK 109 is not appropriate based on the calculation of the IKK. Thus, BAZNAS of Kolaka Regency is not fully compliant with PSAK 109
Pengaruh Komponen Intellectual Capital terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Saskia Albar; Masnawaty Sangkala; Azwar Anwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1563

Abstract

This research aims to determine the influence of intellectual capital components on the profitability of manufacturing companies listed on the Indonesian stock exchange. The population in this study are all cement sub-sector manufacturing companies listed on the Indonesian stock exchange. The sampling technique used was purposive sampling technique. Data collection was carried out using descriptive statistical tests and multiple linear regression analysis. The results of the analysis show that there is a positive and significant influence between Value Added Capital Employed (VACA) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is a positive and significant influence between Value Added Human Capital (VAHU) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is no positive and significant influence between Structural Capital Value Added (STVA) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is a positive and significant influence between Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period.
Pengaruh Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Nining Purwanti; Samirah Dunakhir; Azwar Anwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1587

Abstract

This research aims to analyze the effect of implementing green accounting on profitability in Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population of this research is all Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange (BEI) totaling 70 companies with samples for three years from 2020-2022 totaling 22 companies with a period of 3 years so that we got 66 samples taken using the Purposive Technique Sampling. Data collection was carried out using documentation techniques. Data analysis was carried out with SPSS 23 using multiple linear regression tests, classical assumption tests, and hypothesis tests. Based on the results of partial testing (T test), the environmental cost variable has a significant effect on profitability, indicating that environmental costs can have a large effect on the company's ability to earn profits. Meanwhile, the environmental performance variable does not have a significant effect on profitability, which shows that whether a company's environmental performance is good or bad does not affect the company's profit even though the company has a good PROPER rating. Based on the results of simultaneous testing (F test) environmental costs and environmental performance together have a simultaneous effect on profitability
Penerapan PSAK 102 tentang Pembiayaan Murabahah pada Bank BNI Syariah Kantor Cabang Makassar Ikhlas Ul Aqmal; Azwar Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2192

Abstract

This research aims to find out the implementation of SFAS 102 for Murabahah financing at BNI Syariah Makassar Branch Office. Variables of this research are Murabahah financing and SFAS 102. The data source of this research is Operational Unit of BNI Syariah Makassar Branch Office, especially the Financing Administration. The data is collected by using documentation and interview techniques. This  study  used  descriptive  comporative  method  to  describe  and  indicate the  condition  deeply  the  implementation  of  Murabahah  financing  BNI Syariah Makassar Branch Office. Based on the analysis there are records that should be applied in accordance with SFAS 102 but BNI Syariah Makassar Branch Office has not applied it, the records related to murabahah assets, discounts, murabahah receivables, and down payment. While the recording has been done by BNI Syariah Makassar Branch office is about the murabahah profit, deduction, and fines. The result of this research indicated that the implementation of Murabahah financing in BNI Syariah Makassar Branch Office is not suitable with SFAS 102. Keywords: Murabahah accounting, SFAS no. 102
Co-Authors Alya Amelia Dunakhir, Samirah Hajrah Hamzah Ikhlas Ul Aqmal M. Ridwan Tikollah Masnawaty Sangkala Mukhammad Idrus Nikmatul Athiyah Nining Purwanti Nur Afiah Nurafni Oktaviyah Nurisna Nurisna Sahade Saskia Albar Warka Syachbrani