Muhammad Darma Halwi
Universitas Tadulako

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Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako Yulianti Yulianti; Muliati Muliati; Jurana Jurana; Muhammad Darma Halwi; Nina Yusnita Yamin; Mustamin Mustamin
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17449

Abstract

The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.
Function of Internal Control in Financial Management in Pamona Puselemba District Poso Abdul Pattawe; Muhammad Darma Halwi; Rahayu Indriasari; Jurana Jurana; Muhammad Ridwan Nasir
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 1 (2024): February
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i1.1599

Abstract

This community service activity was carried out in the Pamona Puselemba sub-district, Poso. The partners for this activity are the heads and secretaries of villages in the Pamona Puselemba Poso sub-district. The aim of this service is to increase the capacity of village officials regarding the internal control function in financial management of Pamona Puselemba Poso District. Community service activities are carried out using the counseling method. The activity was attended by approximately 15 people consisting of village heads and secretaries in the Pamona Puselemba sub-district, Poso Regency. In the service program carried out in connection with counseling regarding the function of internal control in managing village finances in Pamona Puselemba District, Poso Regency, it turned out that it was able to improve the ability of village officials and officials in managing, using and being accountable for village funds in the villages of Pamona Puselemba District, Poso Regency. The results of this service activity are: first, increasing the ability of the community in the villages of Pamona Puselemba District, Poso Regency to play an active role and also be fully involved in the use of village funds in the form of village activities financed by the village fund budget; Second, increased accountability of village managers in Pamona Puselemba District, Poso Regency in being accountable for the use of village funds; Third, increasing communication and availability of information between the community and village officials in the management and use of village funds