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AKUNTANSI SYARIAH SEBAGAI REFLEKSI AKUNTANSI KONVENSIOANAL Lusiana Kanji; Gagaring Pagalung; Amiruddin Amiruddin
Jurnal Mirai Management Vol 5, No 1 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i1.1106

The presence of the Islamic economy is the momentum of changing economic paradigms in Indonesia, Islamic accounting began to show its existence after the flow: socialism, capitalism, fascism and communism are considered to be failures. During this time the process of education which was originally based on Islam has been replaced by the process of western securalism. Muslims now believe that the solution to the problem is to return to Islam as a regulator of the life of Allah, including accounting. The purpose of sharia accounting is the realization of the ultimate love of Allah, by carrying out accountability of submission and creativity, as well as transactions, economic events and production processes within the organization, the delivery of information of a material, mental and spiritual nature, in accordance with Islamic values and Shariah objectives Keywords: Islamic Accounting, Conventional Accounting

Pengaruh Struktur Modal dan Investment Opportunity Set (IOS) terhadap Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Andi Patiware; Abd Mansyur Mus; Lusiana Kanji
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.4026

Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Variabel independen dalam penulisan ini adalah struktur modal dan investment opportunity set (IOS), sedangkan variabel dependen adalah kualitas laba. Metode analisis yang digunakan adalah regresi linear berganda dan uji t. Hasil penelitian ini menunjukan struktur modal berpengaruh positif tidak signifikan terhadap kualitas laba, investment opportunity set (IOS) berpengaruh positif tidak signifikan terhadap kualitas laba. Kata Kunci: Struktur Modal, Investment Opportunity Set (IOS), Kualitas Laba

PENGARUH PENDAPATAN PEMBIAYAAN MURABAHAH, MUDHARABAH TERHADAP PROFITABILITAS PADA BANK RAKYAT INDONESIA (BRI) SYARIAH Lusiana Kanji
Jurnal Unicorn ADPERTISI Vol. 1 No. 1 (2022): Juli 2022
Publisher : Jurnal Unicorn ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar

LUSIANA KANJI (2011) The effect of murabahah and mudharabah financing income on profitability at BRI Syariah banks. This study aims to determine the effect of murabahah, mudharabah financing income on profitability at BRI Syariah banks. Data collection uses secondary data obtained from the website https://www.ir-bankbsi.com. By using the saturated sampling technique. The population is BRI sharia bank while the sample taken is 36 from the monthly report of BRI sharia bank for the period 2017-2019. The results of the data and in the form of normality test, multicollinearity test, heterokedessity test. The data analysis method used multiple linear regression with the help of SPSS software. The results showed that murabahah and mudharabah financing had no effect on profitability.

Pengaruh Penerapan Standar Pelaporan Akuntansi Sektor Publik Dan Pengawasan Keuangan Daerah Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Dinas Pekerjaan Umum Kota Makassar Lusiana Kanji
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i1.108

This study aims to determine the Application of Public Sector Accounting Reporting Standards and Regional Financial Oversight of Performance Accountability of Government Agencies at the Makassar City Public Works Service. Data collection uses primary data obtained from questionnaires using the Slovin formula. The population is all employees of the Makassar City Public Works Office, while the sample taken is 83 respondents. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumptions and heteroscedasticity assumptions. Methods of data analysis using multiple regression techniques. The results of the study show that the application of Public Sector Accounting Reporting Standards and Regional Financial Supervision has a positive and significant effect on Government Agencies Performance Accountability.

Strategi Branding Usaha di Kalangan Pelaku UMKM Gunawan Gunawan; Ardiansyah Halim; Muh Irwan Nur Hamidin; Lusiana Kanji; Muh. Faisal Arief; Muh Irfai Sohilauw; Muhammad Tafsir
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 4 (2023): Oktober : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i4.1472

The abstract contains a brief description of the research problem and objectives, methods used, and research results. The pressure for writing abstracts is mainly on research results. Abstracts are written in Indonesian and English. Abstract typing is done single-spaced with narrower margins than the right and left margins of the main text. Key words need to be included to describe the problem domain being researched and the main terms that underlie the implementation of the research. Key words can be single words or combinations of words. Number of key words 3-5 words. These keywords are necessary for computerization. Searching for research titles and abstracts is made easier with these keywords.

Kelompok Sadar Wisata sebagai Motor Penggerak Pariwisata Berbasis Masyarakat Hasbiyadi Hasbiyadi; Abd. Mansyur Mus; Zulfikry Sukarno; Ansir Launtu; Ahmad Anto; Lusiana Kanji; Mursida Abu
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 3 (2025): Juli: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i3.1692

Sanrobone Village in Takalar Regency has promising coastal tourism potential, such as mangrove forests, traditional ponds, and local maritime culture. However, this potential has not been optimally managed by the local community. This community service activity aims to increase the capacity of the Tourism Awareness Group (Pokdarwis) as a driving force for community-based tourism development. The implementation method includes field observation, destination management training, digital promotional content creation workshops, assistance in preparing integrated tour packages, and activity evaluation. The results of the activity showed an increase in Pokdarwis' understanding and skills in managing tourist destinations, promoting local potential through social media, and preparing attractive local wisdom-based tour packages. In addition, this activity also succeeded in encouraging synergy between Pokdarwis, the village government, and MSME actors in developing village tourism. This community service activity is expected to be a model for sustainable community-based tourism development in other coastal areas, while contributing to achieving sustainable development goals (SDGs) in the tourism sector.

Pengaruh Penerapan Standar Pelaporan Akuntansi Sektor Publik Dan Pengawasan Keuangan Daerah Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Dinas Pekerjaan Umum Kota Makassar Lusiana Kanji
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i1.108

This study aims to determine the Application of Public Sector Accounting Reporting Standards and Regional Financial Oversight of Performance Accountability of Government Agencies at the Makassar City Public Works Service. Data collection uses primary data obtained from questionnaires using the Slovin formula. The population is all employees of the Makassar City Public Works Office, while the sample taken is 83 respondents. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumptions and heteroscedasticity assumptions. Methods of data analysis using multiple regression techniques. The results of the study show that the application of Public Sector Accounting Reporting Standards and Regional Financial Supervision has a positive and significant effect on Government Agencies Performance Accountability.

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