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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Benefit : Journal of Bussiness, Economics, and Finance Sharia Economic and Management Business Journal (SEMBJ) Jurnal Pengabdian Masyarakat Al-Fatimah Jurnal Teknologi Pendidikan Madrasah
Yusri Karmila
Accounting Science, Economics And Business, Universitas Wira Bhakti, Makassar Indonesia.
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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REKAYASA APLIKASI AKUNTANSI BERBASIS ANDROID BUKU WARUNGTA’ SESUAI SAK EMKM Yusri Karmila; Surianto
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 12 No 2 (2022): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v12i2.31753

Abstract

Tujuan penelitian dengan menyelesaikan masalah yang di hadapi warung kelontong juga dapat digunakan oleh semua kalangan UMKM dengan membuat aplikasi akuntansi berbasis android yang diberi nama Buku Warungta’ sesuai dengan SAK EMKM. Karena Aplikasi yang telah dibuat akan berbeda dengan aplikasi akuntansi yang banyak beredar di Playstore tentunya harus sesuai dengan kebutuhan Toko Cahaya Tanjung yang menjadi Objek penelitian tersebut. Dengan penggunaan aplikasi Buku Warungta’ dapat mencatat semua transaksi serta mampu menghasilkan ouput laporan keuangan yang sederhana, mudah, praktis serta dapat dipertanggungjawabkan dan dapat dibandingkan. Metode penelitian yaitu 1) perencanaan penelitian; 2) pengambilan data; 3) langkah-langkah pembuatan aplikasi android berdasarkan SAK EMKM; 4) Menginput semua transaksi pada Aplikasi Android; 5) Membuat kesimpulan hasil pembuatan laporan keuangan Toko Cahaya Tanjung pada Aplikasi Akuntansi Berbasis Android. Aplikasi Akuntansi Berbasisi Android Buku Warungta’ cocok dengan SAK EMKM terbukti digunakan dengan baik pada pembuatan laporan keuangan Toko Cahaya Tanjung. Aplikasi android Buku Warungta’ dapat membuat laporan keuangan yang lebih simpel, mudah, praktis serta dapat dipertanggungjawabkan dan dibandingkan. Sehingga dengan ini para pemilik/pengguna Aplikasi android Buku Warungta’ dapat lebih mudah membuat laporan keuangan yang dapat berguna dalam memperoleh informasi keuangan.
Dampak Investasi Asing Langsung (FDI) di Provinsi Sulawesi Selatan (Studi Kasus: Sebelum dan Masa Covid-19) Anwar Ramli; Yusri Karmila
Formosa Journal of Multidisciplinary Research Vol. 1 No. 5 (2022): September 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v1i5.1130

Abstract

Tujuan menganalisis bagaimana dampak investasi asing langsung (FDI) sebelum dan pada masa COVID-19. Oleh karena itu investor diminta untuk mempertimbangkannya saat membuat keputusan investasi asing. Jenis data sekunder yang digunakan adalah data time series dari Tahun 2018 – 2020 dari Badan Pusat Statistik (bps.go.id). Alatana lisis data penelitian menggunakan alat analisis Independent Sample T-test (Uji Beda). Alat uji independent sampel t- Test ini adalah data interval dan data numerik. Hasi penelitian tentang Investasi asing langsung (FDI) memiliki dampak secara signifikan terkait dari sebelum Covid 19 dan pada masa Covid 19 dengan telah  membuktikan  bahwa data Investasi Asing Langsung (FDI) Sebelum Covid-19 pada tahun 2017 dengan nilai US$ 712.8 (Juta). Sedangkan pada masa Covid-19 dimulai pada tahun 2019 dengan nilai US$ 302.6 (Juta) jelas terlihat penurunan secara signifikan akan Investasi Asing Langsung (FDI) di Provinsi Sulawesi Selatan. Hal tersebut dapat terlihat jelas bahwa output  ekonomi yang baik memberikan ekspektasi dalam meningkatkan motivasi investor dalam penanaman modal. Kondisi ekonomi yang baik ternyata mampu menjadi alasan para investor dalam meningkatkan atau menanamkan modalnya. Jika Pertumbuhan ekonomi di Provinsi Sulawesi Selatan yang diatas rata-rata nasional dapat menjadi keunggulan yang ditawarkan oleh pemerintah dalam menarik investor asing. Sehingga tugas utama pemerintah Provinsi Sulawesi Selatan kedepannya adalah pemerintah perlu mamaksimalkan penanganan Covid-19 pertama dengan gerakan 3M (memakaib masker, menjaga jarak, dan mencuci tangan menggunakan sabun), yang kedua memaksimalkan penanganan Vaksinasi, dan ketiga memaksimalkan kesadaran masyarakat.
The Effect of Education, Poverty, and Population Growth on Economic Growth in South Sulawesi in 2010-2022 Basri Bado; Irwandi; Yusri Karmila
Formosa Journal of Multidisciplinary Research Vol. 2 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i5.4311

Abstract

The purpose of this study was to analyze how the variables of education, poverty and population growth affect economic growth in South Sulawesi so that later it can be used as a basis for determining policies in increasing economic growth in South Sulawesi. While the analysis method used in this research is multiple linear regression analysis method. The results of data estimation using multiple regression analysis show that the education variable has a negative and insignificant effect on economic growth, the poverty variable has a significant effect on economic growth and population growth has a significant effect on economic growth in South Sulawesi. Education, poverty and population growth variables together have no effect on economic growth in South Sulawesi.
Analysis of Management Overconfidence on Earnings Management in Non-Financial Companies Listed on the IDX Duryana; Yusri Karmila
Formosa Journal of Applied Sciences Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i8.5705

Abstract

The aim of this study is how to analyze management overconfidence in earnings management in IDX-registered non-financial companies from 2016 to 2020. Revenue management Non-financial companies BUMN on 'IDX for the period 2016-2020 can be concluded that 2016 is volatile to 2020. This means that non-financial public enterprises will have improvements in their performance. annual profit management to minimize the risk of occurrence. Managers' overconfidence in non-financial EIB companies BUMN During the period 2016-2020, there were 11 companies with excessive confidence in the performance of managers, namely INAF, KAEF, KRAS, ADHI, WIKA, WSKT, ANTM, TINS, SMBR, GIAA, TLKM, while the other 5 companies showing low confidence are PGAS, PTPP, PTBA, SMGR, JSMR.
Anti-Smoking Campaign to Increase Public Awareness in Betoambari Regency Didin Halim; Zarni Adia Purna; Muh Arifai; Yusri Karmila; Muh Asdar
Jurnal Pengabdian Masyarakat Al-Fatimah Vol. 1 No. 1 (2024): Juni
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

The anti-smoking campaign in Betoambari District is an effort to increase public awareness of the dangers of smoking and reduce the prevalence of smoking in the area. Through a series of stages of preparation, implementation, and evaluation, this campaign has achieved significant impact. The survey results show an increase in public awareness of the health risks caused by smoking, as well as a decrease in smoking prevalence among residents. The success of this campaign is supported by the effectiveness of its messages, which are informative, relevant, and attract attention, as well as the important role of mass media and community activities in spreading anti-smoking messages. To ensure the sustainability of the program, ongoing measures such as regular counseling, educational campaigns in schools, and the formation of anti-smoking communities are important. In conclusion, this anti-smoking campaign has made a significant contribution to increasing public awareness and reducing the prevalence of smoking in the Betoambari District, with the hope of continuing to have a long-term positive impact on the health of the local community.
IMPLEMENTASI PSAK107 SYARIAH DALAM IJARAH DAN IJARAH MUNTAHIYA BIT TAMLIK (IMBT) Yusri Karmila; Wardatul Wahidah; Rhayu Japar; Rahman Ambo Masse
Jurnal Teknologi Pendidikan Madrasah Vol 7 No 1 (2024): Jurnal Teknologi Pendidikan Madrasah Vol. 7 (1) 2024
Publisher : Universitas Sains Islam Al Mawaddah Warrahmah Kolaka

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Abstract

Pentingnya pembiayaan dengan menggunakan akad ijarah dalam bisnis perbankan dan pasar modal, maka perlu sekiranya untuk mengetahui bagaimana Implementasi PSAK 107 dalam Akad Ijarah dan Ijarah Muntahiya Bit Tamlik (IMBT),  sehingga nantinya diharapkan dapat menjadi informasi baru dalam memahami PSAK Syariah pada ijarah dan Ijarah Muntahiya Bit Tamlik (IMBT). Penelitian ini dilakukan dengan menggunakan pendekatan kualitatifdan metode uraian.Jenis risetyang digunakan adalah risetkepustakaan, yaitu dengan melihat melalui jurnal, catatan, dan beritaanalisis yang besumber dari riset yang lebih dahulu terbit. Implementasi PSAK 107 Syariah pada Akad Ijarah dan IMBT dijadikan sebagai sumber data sekunder. Implementasi Pembiayaan ijarah jenis ini dapat dilakukan melalui beberapa jenis transaksi, seperti pembiayaan jasa sewa untuk membiayai umrah dan pembiayaan lanjut studi. Selain itu pembiayaan ijarah juga dapat dilakukan dengan cara penyewaan alat-alat berat, dalam hal ini pembiayaan ijarah membantu para pengusaha yang tidak mempunyai uang atau modal untuk membeli alat-alat berat, karena memudahkan dan menjamin kelangsungan usahanya. Sedangkan Pengungkapan transaksi ijarah dan ijarah muntanhiyah bit tamlik pada Bank Syariah seseuai PSAK 107, mencakup: (a) kebijakan akuntansi yang digunakan atas transaksi ijarah dan ijarah muntanhiyah bit tamlik. (b) Kebijakan akuntansi yang ada di Bank Syariah Indonesia mengatur mengenai penyusutan aktiva yang diperoleh untuk ijarah, dengan ketentuan sebagai berikut: 1) untuk transaksi ijarah, aktiva ijarah disusutkan dengan menggunakan straight line method.2) Sedangkan untuk transaksi ijarah muntanhiyah bit tamlik, aktiva ijarah disusutkan sesuai dengan masa sewanya.
OPTIMALISASI PENERAPAN AKAD MUDHARABAH DALAM KONTEKS LEMBAGA KEUANGAN SYARIAH Wardatul Wahidah. R; Rahayu Japar; Yusri Karmila; Rahman Ambo Masse
Jurnal Teknologi Pendidikan Madrasah Vol 7 No 1 (2024): Jurnal Teknologi Pendidikan Madrasah Vol. 7 (1) 2024
Publisher : Universitas Sains Islam Al Mawaddah Warrahmah Kolaka

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Abstract

The research title is about the Implementation of Mudharabah Agreements in Sharia Financial Institutions. This type of descriptive or exploratory research describes and explains the implementation of mudharabah contracts in sharia financial institutions using a qualitative research approach. In this research, the Library Research method (library study) is used, the data sources come from official documents such as books and journals. The results obtained in this research explain that financing or the process of borrowing capital or providing capital is one of the sharia banking facilities that really helps customers. One of the interesting things is financing with the Mudharabah scheme. Mudharabah can be interpreted as a business cooperation agreement between two parties. The two parties are the fund owner as the first party who provides all the funds (100%) and the fund manager as the second party who acts as manager. In Mudharabah, business profits are shared according to the agreement of all parties written in the contract agreement. Then, if you experience a financial loss, the first party will bear it, but if it is due to the manager's negligence, it will be borne by the fund manager. The value of justice in a Mudharabah contract lies in the benefits and risk sharing of each party who is collaborating according to the portion of their involvement. The aim of this research is to determine the application of mudharabah financing, the principles of sharing business results and the application of justice in mudharabah financing in sharia banking.  
IMPLEMENTASI AKAD SALAM DAN ISTISHNA’ DI PERBANKAN SYARIAH Rahayu Japar; Wardatul Wahidah. R; Yusri Karmila; Rahman Ambo Masse
Jurnal Teknologi Pendidikan Madrasah Vol 7 No 1 (2024): Jurnal Teknologi Pendidikan Madrasah Vol. 7 (1) 2024
Publisher : Universitas Sains Islam Al Mawaddah Warrahmah Kolaka

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Abstract

Penelitian ini bertujuan untuk mengetahui inovasi akad salam dan istishna’. Akad salam adalah akad jual beli dimana modal (pembayaran) dilakukan secara tunai (di muka) dan objek pesanan diserahkan kemudian dengan jangka waktu tertentu. Akad Istishna merupakan akad jual beli berjenis pesanan pembuatan barang dengan persyaratan dan kriteria tertentu yang telah disepkati oleh shani’ (penjual) dan mustashni’ (pembeli). Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dan metode uraian. Jenis riset yang digunakan adalah riset kepustakaan. Berdasarkan fatwa DSN-MUI No. 05/DSn-MUI/IV/2000 tentang jual beli salam, akad salam diaplikasikan pada salam paralel. Untuk pembiayaan pertanian dalam jangka waktu yang relatif pendek, yaitu 2 sampai 6 bulan. Salam paralel berarti melaksanakan dua transaksi salam antara bank dengan nasabah dan antara bank dengan supplier (pemasok) atau pihak ketiga secara simultan. Berdasarkan fatwa DSN-MUI No. 06/DSn-MUI/IV/2000 tentang jual beli Istishna’, akad Istishna’ di perbankan syariah diterapkan pada pembiayaan Istishna’ paralel. Dalam kontrak Istishna’, pembeli bisa saja mengizinkan pembuat menggunakan subkontraktor untuk melaksanakan kontrak tersebut.  
Pengaruh Indeks Pembangunan Manusia (IPM), Produk Domestik Regional Bruto (PDRB) terhadap Kemiskinan melalui Pertumbuhan Ekonomi di Provinsi Sulawesi Selatan Anwar Ramli; Anwar Anwar; Yusri Karmila
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1546

Abstract

Overcoming poverty is a major challenge for the government to improve the standard of living of the population by immediately finding solutions to reduce poverty. The objectives of the study are: 1) to determine the Effect of the Human Development Index (HDI) on Poverty in South Sulawesi Province; 2) to determine the Effect of Gross Regional Domestic Product (GRDP) on Poverty in South Sulawesi Province; 3) to determine the Effect of the Human Development Index (HDI) on Poverty through economic growth in South Sulawesi Province; 4) to determine the Effect of Gross Regional Domestic Product (GRDP) on Poverty through economic growth in South Sulawesi Province. The research method is quantitative analysis used in this study, namely a method carried out through numerical measurements using statistical methods. The approach used is the Structural Equation Modeling (SEM) method in quantitative research. Research method stage. Based on the results of the analysis and discussion of research related to the effect of HDI, GRDP, and Economic Growth (PE) on poverty, there are several important points that can be concluded. First, HDI has no direct or indirect effect on poverty. Second, GRDP does not show a direct effect on poverty. Third, economic growth has been shown to act as a full mediator in the relationship between GRDP and poverty. Conversely, economic growth is unable to mediate the relationship between the HDI and poverty, so the mechanism by which human development-related variables influence poverty reduction is not yet optimal. This research emphasizes the importance of inclusive economic growth so that the benefits of development can be felt by all levels of society, especially the poor. Increasing GRDP and HDI needs to be integrated with economic policies that encourage expanded employment opportunities and equitable economic access to make a real contribution to poverty reduction.
Humanism Investment Decisions: The Role Of Financial Attitude Through Financial Behavior Among Academics Yusri Karmila; Eny Suprapti; Dina Amalya Putri
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 2 (2026): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i2.1933

Abstract

Background: Investment decisions in the modern era no longer focus solely on financial gains but also require consideration of ethical, social, and humanitarian values. Although financial literacy continues to improve, there remains a gap in understanding how humanistic values rooted in religion are internalized in investment decisions, particularly among academics who play a strategic role as agents of social change. The suboptimal role of financial attitudes and behaviors in bridging these values highlights the need to examine deeper mechanisms. Therefore, this research is important to contribute to the development of an investment decision-making model that is not only economically rational but also ethical and oriented toward social welfare. Method: This quantitative study examines the influence of humanism on academics’ investment decisions, with financial attitudes and financial behavior serving as mediating variables. Data were collected via a questionnaire from academics in Makassar who have investment experience. The sampling technique used was purposive sampling. This study employed a quantitative method using a survey approach involving 99 respondents who were lecturers at private universities in Makassar. Data were collected using a questionnaire with a 1–5 Likert scale and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method via SmartPLS version 4.0 software and a structural model to test the research hypotheses. Results: 1) Financial attitudes have a significant positive effect on humanism in investment decision-making (p-value 0.000 < 0.10). 2) Financial attitudes have a significant positive effect on financial behavior (p-value 0.000 < 0.10). 3) Financial behavior has a significant positive effect on humanism in investment decision-making (p-value 0.092 < 0.10). 4) Financial attitude has a positive but insignificant effect on humanism in investment decision-making through financial behavior (p-value 0.121 > 0.10). Conclusion: Research shows that financial attitudes play a significant role in shaping humanistic investment decisions among academics. Positive financial attitudes were found not only to have a direct impact on humanistic investment orientation but also to encourage more disciplined and planned financial behavior. Sound financial behavior involves selecting investments that take into account humanistic values, ethics, and sustainability. However, the lack of significance does not directly indicate that the process of transformation from financial attitudes to behavior, and ultimately to humanistic investment decisions, is not yet consistent or optimal.
Co-Authors Anwar Anwar Anwar Ramli Anwar Ramli Basri Bado Dina Amalya Putri Duryana Eny Suprapti Irwandi Muh Arifai Rahayu Japar Rahayu Japar Rahman Ambo Masse Rhayu Japar Surianto Wardatul Wahidah Wardatul Wahidah. R Wardatul Wahidah. R Zarni Adia Purna