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FRAUD: KAJIAN TERHADAP LIRIK LAGU “TIKUS-TIKUS KANTOR” - KARYA IWAN FALS Sharon, Sitti Salmah; Sharon, Sitti Salmah
Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 2 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Abstrak Penelitian ini dilakukan dengan maksud untuk mengetahui pesan dari Fraud dalam lirik lagu Tikus-Tikus Kantor. Teknik pengumpulan data yang digunakan adalah studi perpustakaan dan penelurusan literature dengan internet. Penelitian ini dilakukan menggunakan paradigma kritis dengan pendekatan teori tindakan komunikatif Habermas. Menurut Habermas transformasi sosial perlu diperjuangkan melalui ‘dialog-dialog emansipatoris’. Era masyarakat modern, diperlukan suatu komunikasi yang bebas dari penguasaan untuk mewujudkan masyarakat yang demokratis. Hanya melalui ‘jalan komunikasi’ dan bukan melalui ‘jalan dominasi’ inilah diutopikan terwujudnya suatu masyarakat demokratis radikal, yaitu masyarakat yang berinteraksi dalam susasana ‘komunikasi bebas dari penguasaan’. Seperti kritik yang dilakukan oleh Iwan Fals dalam melakukan jalan komunikasi dalam rangka melihat realitas yang terjadi di masyarakat. Kata Kunci : Fraud, Kebutuhan, Kesempatan, Rasionalisasi

FRAUD: KAJIAN TERHADAP LIRIK LAGU “TIKUS-TIKUS KANTOR” - KARYA IWAN FALS Sharon, Sitti Salmah; Sharon, Sitti Salmah
Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 2 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Abstrak Penelitian ini dilakukan dengan maksud untuk mengetahui pesan dari Fraud dalam lirik lagu Tikus-Tikus Kantor. Teknik pengumpulan data yang digunakan adalah studi perpustakaan dan penelurusan literature dengan internet. Penelitian ini dilakukan menggunakan paradigma kritis dengan pendekatan teori tindakan komunikatif Habermas. Menurut Habermas transformasi sosial perlu diperjuangkan melalui ‘dialog-dialog emansipatoris’. Era masyarakat modern, diperlukan suatu komunikasi yang bebas dari penguasaan untuk mewujudkan masyarakat yang demokratis. Hanya melalui ‘jalan komunikasi’ dan bukan melalui ‘jalan dominasi’ inilah diutopikan terwujudnya suatu masyarakat demokratis radikal, yaitu masyarakat yang berinteraksi dalam susasana ‘komunikasi bebas dari penguasaan’. Seperti kritik yang dilakukan oleh Iwan Fals dalam melakukan jalan komunikasi dalam rangka melihat realitas yang terjadi di masyarakat. Kata Kunci : Fraud, Kebutuhan, Kesempatan, Rasionalisasi

Socialization of regional regulations regarding waste management to increase awareness of environmental cleanliness for MSMEs St Salmah Sharon; Yuyun Karystin Meilisa Suade; Cindy Yoel Tanesia
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 8, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v1i1.8806

Environmental management has become a major issue for Partner Groups, especially those in the Losari Beach area. Awareness regarding the importance of environmental cleanliness has been established with the existence of regulations that regulate environmental management, especially waste management. However, the socialization related to government programs has not touched business actors in Losari Beach. Therefore, this community service aims to provide socialization of PP No. 4 of 2011 regarding the waste management program as an effort to increase awareness of environmental cleanliness. A clean environment can attract domestic and foreign tourists which will directly have an impact on increasing the income of Micro, Small, and Medium Enterprises (MSMEs). The stages of implementing the activities are the preparation stage and the implementation stage using the socialization method. The result of the service is that the community understands the purpose of the PP Regional Regulation No. 4 of 2011 for MSMEs, one of which is protecting the environment as a tourist attraction. The high number of tourists visiting has an impact on purchasing power, thus Micro, Small, and Medium Enterprises (MSMEs) continue to exist to maintain their business.

Customer Engagement Usaha Kuliner; Kontribusi Marketing Content dan Efek Viral Marketing Campaigns Erwin Erwin; Yuyun Karystin Meilisa Suade; Cindy Yoel Tanesia; Salmah Sharon; Maichal Maichal
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 6 No. 3 (2023): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Publisher : Forum Inovasi Bisnis dan Manajemen

Usaha mikro yang bergerak di bidang kuliner saat ini telah banyak bermunculan, eksistensinya seiring dengan tren perkembangan digitalisasi termasuk dalam promosi maupun proses penjualan produk. Media sosial menjadi saluran yang banyak diminati khususnya pelaku usaha kuliner dalam mengembangkan usahanya. Adapun tujuan pada penelitian ini yaitu menganalisis kontribusi marketing content dan efek penggunaan viral marketing campaigns dalam meningkatkan customer engagement usaha kuliner. Penelitian ini menggunakan responden sebanyak 156 pelaku usaha mikro yang bergerak di bidang kuliner dan saat ini memperhatikan marketing content dalam memasarkan produknya dan memanfaatkan viral marketing campaigns dalam media sosial mereka. Pengumpulan data menggunakan kuesioner berbasis skala Likert dengan 5 skala. Data yang diperoleh dianalisis dengan menggunakan Partial Least Square–Structural Equation Model (PLS-SEM) dan proses data menggunakan WarpPLS Versi 8.0. Hasil penelitian ini menunjukkan adanya pengaruh positif dan signifikan dari penggunaan marketing content dan viral marketing campaigns terhadap customer egagement usaha kuliner, namun viral marketing campaigns tidak dapat berkontribusi pada marketing content yang digunakan oleh usaha kuliner untuk meningkatkan customer engagement.

MANIFESTASI SURAH AL-KAHFI PADA PRAKTIK AKUNTANSI MANAJEMEN PERKEBUNAN SYARIAH Lince Bulutoding; Sitti Salmah Sharon
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.12

Abstrak – Manifestasi Surah Al-Kahfi pada Praktik Akuntansi Manajemen Perkebunan SyariahTujuan Utama – Penelitian ini berupaya mengeksplorasi pandangan petani terkait akuntansi manajemen perkebunan berbasis Surah Al-Kahfi.Metode – Penelitian ini menggunakan metode wawancara dan analisis metafora Surah Al-Kahfi ayat 39. Informan penelitian ini adalah konsultan, pemilik dan pengelola perkebunan.Temuan Utama - Hasil penelitian menunjukkan bahwa lima poin dalam Surah Al-Kahfi ayat 39 dan pandangan pengelola perkebunan dapat digunakan sebagai dasar konsep akuntansi manajemen syariah. Konsep tersebut meliputi nilai ketauhidan, amanah, muhasabah, qanaah, dan keberkahan. Adapun pengelolaan akuntansi perkebunan berbasis syariah bersandar kepada tanggung jawab kepada Tuhan, alam semesta, dan manusia.Implikasi Teori dan Kebijakan – Temuan penelitian ini dapat menjadi rujukan dalam pengelolaan akuntansi perkebunan berbasis syariah. Selain itu, penelitian ini menyarankan negara-negara berkembang mempromosikan penelitian inovatif tentang pengelolaan perkebunan untuk memenuhi perkembangan ilmiah dan teknologi global.Kebaruan Penelitian – Penelitian ini menawarkan konsep akuntansi manajemen perkebunan syariah berbasis Surah Al-Kahfi ayat 39. Abstract – The Surah Al-Kahf Manifestation in Sharia Plantation Management Accounting PracticeMain Purpose – This study seeks to explore the views of farmers regarding plantation management accounting based on Surah Al-Kahf.Method – This study uses interviews and symbolic analysis of Surah Al-Kahf verse 39. The informants are consultants, plantation owners, and managers.Main Findings - The study shows that the five points in Surah Al-Kahf verse 39 and the views of plantation managers can be used as the basis for the concept of sharia management accounting. The concept includes the values of monotheism, trust, “muhasabah”, “qanaah”, and blessing. The management of sharia-based plantation accounting relies on responsibility to God, the universe, and humans.Theory and Practical Implications – The findings of this study can become a reference in sharia-based plantation management accounting. In addition, this study suggests developing countries promote innovative research on plantation management to meet global scientific and technological developments.Novelty – This study offers the concept of Islamic plantation management accounting based on Surah Al-Kahf verse 39.

Menggali Makna Akuntabilitas Organisasi Berdasarkan Tafsir Tasawuf Bugis “Dua Temmassarang Ritellue Temmallaiseng” Afrijal Maulana; St Salmah Sharon; Bakri Bakri
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.22991

Purpose: The purpose of this study is to explore the meaning of organizational accountability based on the interpretation of Bugis Sufism "Dua Temmassarang Ritellue Temmallaiseng". Methodology/Approach: An interpretive paradigm with a critical ethnographic method is used to explore the problems of this research. The data collection used is observation, in-depth interviews with key informants who are community leaders (uztads) who still preserve cultural values in their daily activities. Two temmassarang retaillue temmallaiseng is a philosophy of life for the Bugis community in carrying out the wheel of social life and is believed to have been passed down from generation to generation. Findings: The results of the study show that two temmassarang retaillue temmallaiseng appear as spiritual accountability solutions, namely accountability to the giver of trust (God). Two temmasarang which means that the relationship between the creator and his servant will never be separated (between God and the Servant) so that what is done is human accountability to God (vertical accountability) then horizontal accountability, namely accountability to humans and the universe. Practical and Theoretical Contribution/Originality: Ritellue temmalaiseng are 3 characteristics of human nature, namely actions that must be held by humans in realizing good accountability.

Improving research quality through technical guidance on qualitative research methods St Salmah Sharon
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 8, No 3 (2023): August 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v8i3.9965

The quality of qualitative research conducted by Master's students and lecturers at STIE Wirabakti Makassar has been lacking due to insufficient mastery of qualitative research methods. This Community Service Activity (PKM) aims to enhance the research quality by organizing a Qualitative Research Methods workshop. The PKM involves disseminating and training in Qualitative Research Methods, with material introduction conducted online and practical training held offline. The outcomes reveal a notable improvement in participants' understanding and skills in employing qualitative research methods. The primary objective of this initiative is to address challenges in crafting theses or scientific papers by offering various research methodology choices. The participants of this service were Master's students and lecturers from STIE Wirabakti Makassar. The workshop combined offline and online sessions conducted via Zoom. The workshop incorporated material presentations and interactive question-and-answer segments to gauge participants' comprehension. The results, deduced from pre-test and post-test evaluations, indicate participants' enhanced grasp of qualitative research methodologies, especially diverse paradigms introduced by facilitators. The clear and practical material presentation, supplemented with concrete examples, contributed to the participants' comprehensive understanding. The successful implementation of this initiative is anticipated to elevate the caliber of research conducted by students and lecturers, enabling them to make informed choices regarding qualitative research methods.

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