Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan AKRUAL: Jurnal Akuntansi International Journal of Engagement and Empowerment (IJE2)
Muntu Abdullah, Muntu
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Pengembangan Teori Akuntansi Berbasis Filsafat Ilmu Abdullah, Muntu
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p136-150

Abstract

AbstractThe aim of this article is to point out the function of philosophy of science as a foundation to develop accounting theory. Historically, there are some philosophy branches developed. Nowadays, one of the philosophy branches that often used to develop accounting theory is philosophy of science. Philosophy of science is often used by accounting experts to build up accounting theory. The development of accounting theory and accounting thought is overly influenced by the basic assumption that the experts normally use. Just as four paradigms of social reality: Functionalist, Interpretative, Radical Humanist and Structuralist. The classification of these thoughts is based on the research and practice accounting which are in progress. This ism is called contemporary accounting backers. In philosophy of science, a theory is constructed by using a positive preposition and a hypothesis. It starts with an observation and then via induction process, it brings out a positive preposition. Afterwards, a positive preposition and an apriori assumption process a deduction so that bring out hypothesis preposition. The next step is examine the hypothesis in order to produce a theory which can be applied as a foundation to make rules, procedures, methods in carrying out practice accounting.
PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGANBAZNAS PROVINSI SULAWESI TENGGARA Asni, Nur; Abdullah, Muntu; Chulhair, Mifta
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.7 KB)

Abstract

ABSTRACTThis study investigated the accounting treatment Non Halal Fund in BAZNAS Southeast Sulawesi Province has been referring to PSAK 109. The method of data analysis used is descriptive analysis method. The results of this study indicate that the financial statements of BAZNAS Southeast Sulawesi Province not has been referring to PSAK 109. BAZNAS Southeast Sulawesi Province recognizes the acceptance of non halal funds as additional non halal funds account and is presented separately from zakat, infaq and alms funds. presentation of financial statements by BAZNAS of Southeast Sulawesi Province has not been in accordance with PSAK 109. BAZNAS of Southeast Sulawesi Provincehas revealed the existence and policy on the acceptance and distribution of non halal funds. However BAZNAS of Southeast Sulawesi Province has not revealed the amount of non halal fund distribution. Keywords: Accounting Treatment, Non Halal Fund, PSAK 109
PEMERIKSAAN MANAJEMEN TERHADAP FUNGSI PERSONALIA PADA PT. KRESNA REKSA FINANCE CABANG KENDARI Abdullah, Muntu; Sarira, Caesarani Dolarosa
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.809 KB)

Abstract

ABSTRACT             This research aims to determine the personnel function activity has been work effective as work planning, recruitment, selection and assessment specified management inspection on PT. Kresna Reksa Finance Branch Kendari.This research constitute qualitative descriptive research. Data were collected from observation, interview and documentation. Analysis method by using is qualitative analysis in a way describe Assessment of personnel function was done by some stages Management Inspection.            According to the research result it is known that the personnel function activity has been work effective as work planning, recruitment and assessment. While activity has not been work is a processes selection. Based on the findings contained in the weakness of the personnel function activity.Then given advice that can be used as input for management           to improve and enchance the effectiveness of the personnel function  namely, Improve management control on overall personell function that can be implemented effective, perform inspection corresponding general in order inspection program to create good control. Keywords       : Management Inspection, Personnel Function, Effective
ANALISIS DERAJAT KEUANGAN DAERAH DALAM MENDUKUNG DESENTRALISASI FISKAL DI KOTA KENDARI Abdullah, Muntu; Intihanah, Intihanah; Albasri, Muhammad Adam
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.304 KB)

Abstract

This study aims to determine the degree of fiscal decentralization fiscal decentralization support able kendari period 2010-2014. Fiscal ability already kendari city meets the needs fiscal period 2010-2014. This type of study using is a quqntitative study using secondary data. Descriptive data analiysis method to define the degree of fiscal decentralization, needs fiscal, fiscal capacity, independence.The results showed thet the degree of fiscal decentralization in kendari city in the 2010-2014 period is still relatively less, with the percentage of 13,38% and fiscal need to be relatively les. This shows the lower the fiscal needa of a region can be said that the more efficient  financing Fiscal decentralization degree fiscal support is still lacking, this can be proved by the degree of fiscal decentralization kendari city with an averge of 13,38% so classified is still lacking. Fiscal need kendari city has an averge index of 12.02 service then this shows that financing is still relative lacking.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN SENJANGAN ANGGARAN TERHADAP KINERJA PEJABAT ESELON III DAN IV PADA DINAS KESEHATAN KOTA KENDARI Abdullah, Muntu; Aswati, Wa Ode; Astrinigita, Astrinigita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.497 KB)

Abstract

 ABSTRACT The purpose of the reseearch is knowing The Effect of Budget Target Clarity and Budgetary Slack to Performance Echelon III and IV on Kendari City Health Department, which can be viewed either parsial and simultan. The methods of data analysis used in this research is descriptive analysis method and multiple linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 15 people Echelon III dan IV on Kendari City Health Department. The results of this study showed that partially Budget Target Clarity significant effect to Performance Echelon III and IV and Budgetary Slack no significant effect to Performance Echelon III and IV. Simultaneously, Budget Target Clarity and Budgetary Slack significant effect to Performance Echelon III and IV. This study also shows the coefficient of determination for Budget Target Clarity and Budgetary Slack significant effect on Performance Echelon III and IV of R2 = 0.799. The figure has meaning that the contribution of the variables X1 and X2 to Y is 79.9% and the remaining 20.1% is influenced by other factors.Keywords: Budget Target Clarity, Budgetary Slack, Performance Echelon III and IV
PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL DAN KEMANDIRIAN KEUANGAN DAERAH PROVINSI SULAWESI TENGGARA Lestari, Anita; Dali, Nasrullah; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpeb.v1i2.1801

Abstract

The aim of this study was to determine: 1) the effect of DAU on capital expenses; 2)the effect of PAD on capital axpenses; 3) the effect of DAU on the independence of localfinance, 4) the effect of PAD on the independence of local finance. 5) the effect of CapitalExpenses on the independence of local finance.Data were collected by conducting a surveyand were examined with the multiple linear regression analysis using the SPSS program.Results of the study showed that the value ratio of the local financial independence ofSoutheast Sulawesi in the period from 2003 to 2015 was still categorized as low. Result ofpartial regression analysis indicated that for the first equation only DAU had positive andsignificant effect on capital expenses, whereas for the second equation both PAD and capitalexpenses variables had positive and significant effect on the local financial independence.Simultaneously, the first equation showed that DAU and PAD had positive and significanteffect on capital expenses, and so was the second equation, which showed that DAU, PAD,and capital expenses had positive and significant effect on the local financial independence.The study recommended that the local goverment continues its effort to reduce its bigreliance on DAU (general allocation budget).Keywords: General Allocation Budget, Local Revenue, Capital Expenses, Local FinancialIndependence.
PENGELOLA KEUANGAN DALAM REALITAS “SISI GELAP” Kuswantoro, Rinto; Firman, Akhmad; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.629 KB) | DOI: 10.33772/jpep.v4i1.7120

Abstract

The purpose of this study is to find out why financial managers still want to be involved in the dark side that becomes the reality in their profession. The research method used in this study is Transsendental Phenomenology, this method is believed to be able to reveal the deepest side of the informant. The way to do this is to delay the justification (ephoce) of the outer consciousness, then the outermost consciousness is developed to get the deepest awareness.The results of this study found a dilemma felt by informants when dealing with the reality of the dark side, because the principle of life is contrary to the culture (dark side) of the organization. But the wave of pressure from the community and the responsibility of its role as head of the family demanded that the informants choose to remain in the reality of the dark side. The situation of informants who remain in the dark side is known as secularism.            Keywords: Simalakama Pengelola, Pengelola Keuangan, Sisi Gelap Laporan Keuangan, Sekularisme.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DENGAN JOB RELEVANT INFORMATION SEBAGAI MODERASI DI KABUPATEN KONAWE Nalise, Nalise; Mas'ud, H Arifuddin; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.347 KB) | DOI: 10.33772/jpep.v4i1.7276

Abstract

This research aimed to knowing the effect of Budgeting Participation toward the performance of the Local Government Apparatus with Job Relevant Information as Moderation Variables in Konawe district. The population of this research was all the staff on echelon III and echelon IV at OPD in government environment of Konawe District amount to 573 respondents, while the sampling was purposive sampling technique. The respondents of this research have criteria, such as : 1) The apparatus which have position as Head of Division/Secretary, Head of Sector, Head of Programmer and Finance; 2) Had been occupied the position at least 1 year. The research respondents of this research was 211 people. Technique of analyzing data used was moderated analysis regression and Soft IBM SPSS Statistics 23 as support.The results of the research showed that (1) Budgeting Participation give positive and significant effect toward the Performance of the Local Government Apparatus in Konawe district with t count was 7.893 and significant was 0.00<0.05; (2) Job relevant Information cannot have a role as variable which moderated the effect of Budgeting Participation toward the Performance of the local Government Apparatus of Konawe District with with t count was 1.187 and a significancy was 0.237>0.05. Conclusion : 1) The higher the level of budgeting participation will improve performance of the Local Government Apparatus; 2) The higher job relevent information in budgeting participation, then in tends to reduce the performance of local government apparatus in Konawe district. Key Words:  Budgeting Participation, Job Relevant Information
PENGARUH PROFESIONALISME, MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR PADA INSPEKTORAT KABUPATEN KOLAKA DAN KABUPATEN KOLAKA TIMUR Nur Insani, Waode Siti; Wawo, Andi Basru; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 2, No 2 (2017): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.085 KB) | DOI: 10.33772/jpep.v2i2.8086

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profesionalisme, motivasi dan kepuasan kerja terhadap kinerja auditor pada Inspektorat Kabupaten Kolaka dan Kabupaten Kolaka Timur. Responden dalam penelitian ini adalah seluruh pegawai negeri sipil yang memiliki jabatan fungsional auditor pada Inspektorat Kabupaten Kolaka dan Kabupaten Kolaka Timur. Total responden sebanyak 30 orang. Analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda yang diolah melalui software SPSS versi 23.Hasil penelitian ini menunjukkan bahwa profesionalisme dan kinerja auditor mempunyai t (t-sig) sebesar 0,025 yang berarti bahwa profesionalisme berpengaruh  positif dan signifikan terhadap kinerja auditor, motivasi dan kinerja auditor mempunyai t (t-sig) sebesar 0,813  yang berarti bahwa motivasi tidak berpengaruh dan tidak signifikan terhadap kinerja auditor, kepuasan kerja  dan kinerja auditor mempunyai t (t-sig) sebesar 0,048 yang berarti bahwa kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja auditor, serta profesionalisme, motivasi, kepuasan kerja dan kinerja auditor mempunyai nilai signifikan 0,029 yang berarti bahwa profesionalisme, motivasi dan kepuasan kerja secara simultan berpengaruh positif signifikan terhadap kinerja auditor. Nilai koefisien determinasi R-square sebesar 28,9 artinya bahwa 28,9% variabel kinerja auditor dapat dijelaskan oleh variabel profesionalisme, motivasi, dan kepuasan kerja. Sedangkan sisanya sebesar 71,1% dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.Kesimpulan dalam penelitian ini adalah profesionalisme berpengaruh  signifikan terhadap kinerja auditor pada Inspektorat Kabupaten Kolaka dan Kabupaten Kolaka Timur, motivasi tidak berpengaruh dan tidak signifikan terhadap kinerja auditor pada Inspektorat Kabupaten Kolaka dan Kabupaten Kolaka Timur, dan kepuasan kerja berpengaruh signifikan terhadap kinerja auditor pada Inspektorat Kabupaten Kolaka dan Kabupaten Kolaka Timur. Profesionalisme, motivasi dan kepuasan kerja secara simultan berpengaruh signifikan terhadap kinerja auditor pada Inspektorat Kabupaten Kolaka dan Kabupaten Kolaka Timur. Kata Kunci :Profesionalisme, Motivasi, Kepuasan Kerja, dan Kinerja Auditor
PENGARUH SISTEM PENGENDALIAN INTERN, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Mildamayanti, Mildamayanti; Abdullah, Muntu; Akib, Mulyati
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 3, No 2 (2018): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.434 KB) | DOI: 10.33772/jpep.v3i2.8049

Abstract

Maksud dari penelitian ini adalah mengumpulkan data dari berbagai informasi yang terkait dengan Apakah Sistem Pengendalian Intern, Penerapan Standar Akuntansi Pemerintahan dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan pemerintah daerah Kabupaten Konawe Selatan yang kemudian akan diolah dan dianalisis untuk mencapai hasil yang diharapkan.Hasil penelitian Ini menyimpulkan Pemanfaatan Teknologi Informasi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan Pemerintahan Daerah. Artinya Pemanfaatan Teknologi Informasi memberikan pengaruh terhadap Kualitas Laporan Keuangan. Secara simultan variabel Pengendalian Intern, Penerapan Standar Akuntansi Pemerintahan, dan Pemanfaatan Teknologi, berpengaruh signifikan terhadap Kualitas Laporan Keuangan Pemerintahan Daerah. Kata Kunci: Sistem Pengendalian Intern, SAP, Pemanfaatan Teknologi Informasi, Kualitas Laporan Keuangan.
Co-Authors Akhmad Firman, Akhmad Albasri, Muhammad Adam Anita Lestari Anto, La Ode Arifuddin Arifuddin Astrinigita, Astrinigita Aswati, Wa Ode Awaluddin, H. Ishak Chulhair, Mifta Dali, Nasrullah Dali, Nasrullah Garusu, Ilham Akbar Hadisantoso, Erwin Intihanah, Intihanah Ishak Awaluddin Kuswantoro, Rinto Mas'ud, H Arifuddin Mildamayanti, Mildamayanti MMSI Irfan ,S. Kom Mulyati Akib, Mulyati Nagu, Nadhirah Nalise, Nalise Nur Asni Nur Insani, Waode Siti Nurwijayanti Purnaman, Si Made Ngurah Putera, Asrip Putry, St. Syadiah Rauf, Dian Mayafaty Razak, Jaeluddin Saputra, Deny Erdian Sarira, Caesarani Dolarosa Wawo, Andi Basru