Article Per Year (5 Year)
p-Index From 2021 - 2026
3.783
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal Ekonomi & Studi Pembangunan MODUS-Jurnal Ekonomi dan Bisnis SEIKO : Journal of Management & Business Jurnal Ilmiah Administrasita' PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Al-Minhaj Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Journal La Edusci Nobel Management Review Educator : Directory of Elementary Education Journal ELOQUENCE: Journal of Foreign Language PEKERTI Journal Pendidikan Agama Islam & Budi Pekerti Journal of Artificial Intelligence and Digital Business Assuthur: Jurnal Pendidikan Bahasa Arab Jurnal Ilmiah Pendidikan dan Keislaman Amkop Management Accounting Review (AMAR) Jurnal Kajian Islam dan Sosial Keagamaan Analisa: Jurnal Manajemen dan Akuntansi
Muh Arif, Muh
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Manajemen Pembiayaan: Studi Implementasi di IAIN Sultan Amai Gorontalo Hasan, Andi; Arif, Muh
Al-Minhaj : Jurnal Pendidikan Islam Vol 1 No 2 (2019): Al-Minhaj : Jurnal Pendidikan Islam
Publisher : Pascasarjana IAIN Sultan Amai Gorontalo

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

Abstract

Manajemen pembiayaan akan berimplikasi pada akuntabilitas dan mutu layanan pendidikan, jika memperhatikan implementasi pembiayaan sesuai dengan pedoman pembiayaan atau penganggaran yang telah ditetapkan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui manajemen pembiayaan dan implikasinya terhadap akuntabilitas dan mutu layanan pendidikan di IAIN Sultan Amai Gorontalo. Jenis penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus dengan teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Teknik analisis data dimulai dengan menelaah dan mengkaji seluruh data yang telah diperoleh dari berbagai sumber yang terkait melalui tahapan pengumpulan data (data collection), reduksi data (data reduction), penyajian data (data display), dan penarikan kesimpulan atau verifikasi (conclutions). Hasil penelitian diperoleh bahwa manajemen pembiayaan di IAIN Sultan Amai Gorontalo diawali dengan perencanaan pembiayaan, strategi pemenuhan pembiayaan, pelaksanaan dan pengembangan pembiayaan serta evaluasi dan pertanggungjawaban pembiayaan.Manajemen pembiayaan akan berimplikasi pada akuntabilitas dan mutu layanan pendidikan, jika memperhatikan implementasi pembiayaan sesuai dengan pedoman pembiayaan atau penganggaran yang telah ditetapkan, maka dana dapat teralokasi dengan baik dan tepat. Untuk itu, manajemen pembiayaan yang dimulai dari perencanaan hingga pengawasan penggunaan pembiayaan tersebut perlu ditingkatkan agar mampu mewujudkan akuntabilitas dan mencapai mutu layanan pendidikan yang baik.
EVAKUASI KORBAN BANJIR DI MONCONGLOE LAPPARA KECAMATAN MONCONGLOE KABUPATEN MAROS Sharon, St Salmah; Arif, Muh; Tanesia, Cindy Yoel; Suade, Yuyun Karystin Meilisa; Erwin, Erwin
Jurnal Likhitaprajna Vol 7 No 2 (2023)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v7i1.522

Abstract

This community service partner is the Bukit Baruga II Maros Complex Community which was affected by the flood. The purpose of this service is to evacuate flood victims in MoncongLoe Lappara, Moncongloe District, Maros Regency by preparing temporary shelters for flood victims. The form of this service activity is the preparation and implementation directly to the point/location affected by the flood by evacuating the flood victims. Visiting people's homes by giving directions to immediately go to the shelter that has been prepared. This is done to avoid the occurrence of flood victims. The flood handling method is to coordinate with the local government, namely the Bukit Baruga complex's family gathering, making evacuation routes to evacuation sites. The results of the service showed that all the people of Moncongloe Lappara, Moncongloe District, Maros Regency could be evacuated to a safer place/temporary shelter in the courtyard area of the mosque in the complex and there were no fatalities in the event of a flood. Residents, especially the elderly and children, are in a safe place until the flood conditions start to recede and they can return to their homes. The evacuation was carried out together with the Bukit Baruga complex family gathering together with the government of Moncongloe Lappara village. With the collaboration of all parties, the government, community members and academics residents can save themselves from flood disasters.
The Role of Financial Inclusion and Women's Participation in Enhancing Food Sovereignty: Evidence from Coastal Communities Wahyuni, Nurul; Prabowo, Rahmat Eko; Sharon, St Salmah; Arif, Muh; S, Sumarni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3186

Abstract

This study aims to analyze the role of digital financial inclusion and women's participation in strengthening food independence among coastal communities in South Sulawesi. The research sample consisted of 100 female respondents from Takalar, Bantaeng, and Bulukumba Regencies. Data were collected using a structured questionnaire and analyzed through the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The findings reveal that digital financial inclusion has a positive but not significant effect on food independence (β=0.176; p=0.139), while women's participation has a positive and significant effect on food independence (β=0.568; p<0.001). Simultaneously, the two variables explain 50.4% of the variation in food independence, with the remaining 49.6% influenced by factors outside the model. These results highlight that the active role of women in economic activities, social participation, and household decision-making is more decisive in achieving food independence than mere access to digital financial services. The practical implication of this study emphasizes the importance of strengthening women’s empowerment programs through financial literacy and digitalization, as well as expanding cross-sector collaboration to support the achievement of the Sustainable Development Goals (SDGs), particularly in the areas of gender equality, poverty alleviation, and food security in coastal regions.
Pengkajian Islam Di Era Digital: Pendekatan Teknologi dan Media Isima, Nuranisa A.; ., Abdullah; Arif, Muh
Jurnal Kajian Islam dan Sosial Keagamaan Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

This research examines the influence of digital technology in the study of Islam in the modern era. The background of this research shows that the rapid development of information technology has changed the way people understand, disseminate and practice Islamic teachings. This research aims to explore the role of digital technology and media, the challenges faced, and the optimal approach in utilizing them for Islamic studies. The method used is descriptive qualitative with a literature study approach that includes analyzing scholarly sources, online publications, and the works of scholars. The data shows that digital technology facilitates access to Islamic sources, such as the Qur'an, hadith, and tafsir, through platforms such as mobile applications, social media, and digital libraries. However, the digital era also presents challenges such as misinformation, radicalism and digital divide. In addition, the quality of content and digital literacy of the community are the main obstacles in ensuring the authenticity of the information spread. The conclusion of this study emphasizes the importance of digital and Islamic literacy to filter correct information, the development of credible digital platforms, and the production of quality content that is easy to understand. This research recommends collaboration between scholars, Islamic institutions, and technology developers to optimize the use of digital media in Islamic studies, so as to make a positive contribution to da'wah.
Revitalizing green economic capability to maintain the financial stability of MSMEs in Bira Beach Sharon, ST Salmah; Monalisa, Monalisa; Muchtar, Muchtar; Firman, Afrizal; Basir, Mustika Kusuma; Arif, Muh
Jurnal Ekonomi & Studi Pembangunan Vol. 26 No. 1: April 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v26i1.24080

Abstract

To maintain the financial stability of Micro, Small and Medium Enterprises (MSMEs) is a vital issue which needs a revitalization of green economic capability. This study explores the impact of Green Economy Capability (GEC) on the financial stability of MSMEs in the coastal region of Bira Beach, with a focus on the mediating role of government support. A SmartPLS-SEM used in this study to investigate the survey involving 150 MSMEs. The key variables measured include GEC, financial stability, and government support, with the data analyzed through descriptive and inferential statistical techniques. The findings indicate that GEC significantly influences government support, which in turn has a positive effect on financial stability. However, GEC does not have a direct impact on MSMEs' financial stability. These findings underscore the critical role of government policies in supporting the adoption of sustainable practices among MSMEs, particularly in regions heavily dependent on tourism. This research contributes to the literature by providing empirical evidence of the indirect relationship between GEC and financial stability through government support in the coastal MSME sector. In results, we offered two solutions. First, the policymakers must prioritize initiatives that strengthen MSME’s capacity for sustainable practices. Second, the need for tailored support systems in coastal areas like the adoption of green practices which must be integrated with local economic strategies to yield both environmental and financial benefits.
Transformasi Akuntansi Digital dan Inovasi Bisnis UMKM di Era Digital: Pendekatan Netnografi Sharon, St Salmah; Basir , Mustika Kusuma; Farmillah, Annisa Nadya; Pagiling, Novieanty; Burhanuddin, Fia Fauzia; Arif, Muh
Modus Vol. 38 No. 1 (2026): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v38i1.13711

Abstract

This study aims to explore the role of digital accounting transformation in supporting business innovation, particularly for micro, small, and medium enterprises (MSMEs) active on digital platforms, and to understand its contribution in increasing MSME adaptability in the digital economy era. This study uses a netnographic approach through three months of participatory observation in digital discussion forums, social media groups, and online communities that serve as interaction spaces for digital MSME actors. The unit of analysis is uploaded content, comments, and interactive discourses discussing digital accounting practices, the use of accounting software, and data-driven decision-making experiences in online spaces. The research findings indicate that digital accounting transformation not only improves the efficiency and accuracy of financial reporting, but also strengthens data-driven decision-making, encourages cross-platform collaboration, and enables faster responses to market dynamics through the integration of technologies such as artificial intelligence and automation in MSME business processes. However, this study has limitations because it focuses on observations in the digital space, so it does not fully represent the implementation of digital accounting in offline operational activities, and the involvement of business actors is still limited to online interactions. The implications of this study emphasize the importance of strengthening digital literacy capacity and developing adaptive accounting systems to support the sustainability of MSME business innovation in the digital economy era. The research's originality lies in the use of netnography method to examine the dynamics of digital accounting transformation within online MSME communities, an approach that is still relatively rare in contextual accounting research in the digital era. Keywords:    digital accounting; business innovation; digital economy; netnography; technological transformation.   Penelitian ini bertujuan untuk mengeksplorasi peran transformasi akuntansi digital dalam menopang inovasi bisnis, khususnya pada usaha mikro kecil dan menengah (UMKM) yang aktif di platform digital, serta memahami kontribusinya dalam meningkatkan daya adaptasi UMKM di era ekonomi digital. Penelitian ini menggunakan pendekatan netnografi melalui observasi partisipatif selama tiga bulan pada forum diskusi digital, grup media sosial, dan komunitas daring yang menjadi ruang interaksi pelaku UMKM digital dengan unit analisis berupa konten unggahan, komentar, dan diskursus interaktif yang membahas praktik akuntansi digital, penggunaan perangkat lunak akuntansi, serta pengalaman pengambilan keputusan berbasis data di ruang daring. Temuan penelitian menunjukkan bahwa transformasi akuntansi digital tidak hanya meningkatkan efisiensi dan ketepatan pelaporan keuangan, tetapi juga memperkuat pengambilan keputusan berbasis data, mendorong kolaborasi lintas platform, serta memungkinkan respons yang lebih cepat terhadap dinamika pasar melalui integrasi teknologi seperti kecerdasan buatan dan otomatisasi dalam proses bisnis UMKM. Namun demikian, penelitian ini memiliki keterbatasan karena berfokus pada observasi di ruang digital sehingga belum sepenuhnya merepresentasikan implementasi akuntansi digital pada aktivitas operasional offline, serta keterlibatan pelaku usaha yang masih terbatas pada interaksi daring. Implikasi penelitian ini menekankan pentingnya penguatan kapasitas literasi digital dan pengembangan sistem akuntansi yang adaptif guna mendukung keberlanjutan inovasi bisnis UMKM di era ekonomi digital. Orisinalitas penelitian terletak pada penggunaan metode netnografi untuk mengkaji dinamika transformasi akuntansi digital dalam komunitas daring UMKM, suatu pendekatan yang masih relatif jarang diterapkan dalam penelitian akuntansi kontekstual di era digital. Kata kunci:   akuntansi digital; inovasi bisnis; ekonomi digital; netnografi; transformasi teknologi.
GREEN HUMAN CAPITAL SEBAGAI KUNCI GREEN INNOVATION DI INDUSTRI PARIWISATA KOTA MAKASSAR Sharon, St Salmah; Basir , Mustika Kusuma; Arif, Muh
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 1 (2026): April 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i1.947

Abstract

Penelitian ini bertujuan untuk menganalisis peran Green Human Capital (GHC) sebagai kunci dalam mendorong Green Innovation (GI) serta implikasinya terhadap keberlanjutan industri pariwisata di Kota Makassar. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang terdiri atas pemilik usaha, manajer, dan karyawan sektor pariwisata berkelanjutan. Data dianalisis menggunakan Structural Equation Modeling (SEM) untuk menguji hubungan antara GHC, GI, dan keberlanjutan industri pariwisata. Hasil penelitian menunjukkan bahwa baik GHC maupun GI berpengaruh positif dan signifikan terhadap keberlanjutan pariwisata, baik secara parsial maupun simultan. Kompetensi hijau yang dimiliki SDM serta penerapan inovasi ramah lingkungan terbukti memperkuat daya saing berkelanjutan. Studi ini memperluas literatur Resource-Based View (RBV) dengan menegaskan bahwa Green Human Capital merupakan aset strategis yang langka, sulit ditiru, dan tidak tergantikan. Kebaruan penelitian terletak pada pengujian empiris keterkaitan GHC dan GI secara simultan dalam konteks industri pariwisata di Indonesia. Penelitian ini merekomendasikan penguatan pelatihan green inovation, integrasi inovasi ramah lingkungan dalam produk, serta penerapan kebijakan yang berorientasi pada keberlanjutan sebagai strategi inti pengelolaan destinasi wisata. Keterbatasan penelitian terletak pada ukuran sampel yang relatif kecil dan berfokus pada satu kota, sehingga generalisasi hasil masih terbatas. Penelitian selanjutnya dapat memperluas wilayah studi, menambah variasi sektor pariwisata, serta memasukkan variabel moderasi seperti dukungan teknologi digital atau kebijakan pemerintah.
Co-Authors Abdullah . Abriansyah Arif, Tri Arfah, Hj Aryati Arifin Arifin Baharuddin Semmaila Basir , Mustika Kusuma Basir, Mustika Kusuma Burhanuddin, Fia Fauzia Dama, Kiman Darmawansyah Darmawansyah Erwin Erwin Farmillah, Annisa Nadya Firman, Afrizal Hasan, Andi Ilmi, Ildina Miftaful Isima, Nuranisa A. Kasim Yahiji Kendek, Yohanis Sampe Laginta, Siska A. Lukman Arsyad Madanun, Tri Susanto A. Makalalag, Chendra Manoppo, Ningsih Mile, Irvandi Mokoagow, Friska Monalisa Monalisa Muchtar muchtar Muslimin Muslimin NURUL WAHYUNI Olii, Arief Syamsuddin Muhammad Ondeng, Syarifuddin Pagiling, Novieanty Pawelay, Zulkifli T. Prabowo, Rahmat Eko Rudi Tarenre semmaila, H Baharuddin Serlin serang Sharon, St Salmah Suade, Yuyun Karystin Meilisa Sumarni S, Sumarni Suriani Syamsul Alam, Syamsul Tanesia, Cindy Yoel Ummu Kalsum Yusuf , Muhammad