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Azwar, Azwar

Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Author-ID : 628843

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS DETERMINAN KEMISKINAN DI SULAWESI SELATAN (DETERMINANT ANALYSIS OF POVERTY IN SOUTH SULAWESI) Azwar Iskandar; Achmat Subekan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 1 June 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This research is aimed to analyze the determinant of poverty in South Sulawesi on 2010-2014 period. Using the annual data from Badan Pusat Statistik (BPS) and Direktorat Jenderal Perimbangan Keuangan (DJPK), the estimation applies the Panel Regression with Random Effect Model (REM) as analytical tool in order to analyze the effect of regional economic growth, unemployment, healthy index, school participation rate and local government expenditure on poverty in South Sulawesi. The empirical results show that all determinant variables simultanously have a positive significant effect on poverty. Meanwhile, regional economic growth partially have a positive effect on poverty. The others such as unemployment, healthy index, school participation rate and local government expenditure partially have a negative effect on poverty. Because of that matters, local government shall to create an economic growth inclusively, improve the health and education public infrastructures, and increase the supervision of expenditures to keep going effective and efficient in the poverty reduction effort.AbstrakPenelitian ini bertujuan untuk mengetahui determinan atau faktor-faktor yang mempengaruhi kemiskinan di Provinsi Sulawesi Selatan periode tahun 2010 sampai 2014. Data yang digunakan dalam penelitian ini berupa data sekunder dari publikasi data statistik Badan Pusat Statistik (BPS) Provinsi Sulawesi Selatan dan Direktorat Jenderal Perimbangan Keuangan (DJPK) Kementerian Keuangan Republik Indonesia. Data-data tersebut ditabulasikan ke dalam struktur data panel yaitu gabungan antara data yang berbentuk time series dan cross section dalam bentuk tahunan. Dengan teknik purposive sampling, penelitian ini menggunakan data 24 kabupaten/kota di Provinsi Sulawesi Selatan untuk kemudian dianalisis dengan metode teknik Analisis Regresi Data Panel dengan pendekatan Random Effect. Hasil empiris membuktikan bahwa seluruh variabel determinan yang terdiri dari pertumbuhan ekonomi regional, jumlah pengangguran, indeks kesehatan, angka partisipasi sekolah dan belanja daerah secara simultan berpengaruh signifikan terhadap jumlah kemiskinan di Provinsi Sulawesi Selatan. Sementara secara parsial, variabel pertumbuhan ekonomi regional berpengaruh positif dan tidak signifikan terhadap kemiskinan, sedangkan variabel-variabel lainnya yaitu pengangguran, indeks kesehatan, angka partisipasi sekolah dan belanja daerah berpengaruh negatif terhadap kemiskinan. Oleh karena itu, pemerintah kabupaten/kota di Provinsi Sulawesi Selatan diharapkan mampu menciptakan pertumbuhan ekonomi yang berkualitas dan bersifat inklusif, mampu meningkatkan fasilitas pendidikan dan fasilitas kesehatan secara merata tidak hanya terpusat pada satu daerah saja, serta meningkatkan pengawasan keuangan terkait pengeluaran atau belanja pemerintah kabupaten/kota agar tepat sasaran sehingga pengeluaran atau belanja pemerintah dapat terus berjalan efektif dan efisien dalam upaya pengurangan kemiskinan.

EVALUASI ATAS IMPLEMENTASI APLIKASI SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) PADA MITRA KERJA KPPN GORONTALO DAN MARISA Azwar Iskandar; Tenry Nur Amriani; Achmat Subekan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 2 December 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

The purpose of this research is to evaluate the success of accrual basic application system (SAIBA) implementation based on user perception with DeLone & McLean (DM) Information System (IS) Success Model Approach. The data used are primary and secondary data. Primary data gathered through questionnaires distributed to respondents while secondary data gathered from other institutions such as the Directorate General of Budget, Directorate General of Treasury, and Treasury Office of Gorontalo and Marisa. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact, and organizational impact. This research empirically showed that the accrual basic application system (SAIBA) currently implemented not successfully running yet based on all Delone and McLean's success measurement criteria.AbstrakPenelitian ini bertujuan untuk mengevaluasi sejauh mana keberhasilan implementasi aplikasi SAIBA yang telah berjalan selama ini berdasarkan sudut pandang pengguna (user) dengan menggunakan pendekatan Delone & McLean Information System Success Model. Sumber data yang digunakan dalam penelitian ini berasal dari data primer dan data sekunder. Data primer berupa data yang diperoleh langsung dari responden melalui kuesioner yang dibagikan. Sedangkan data sekunder adalah data yang diperoleh dan disajikan oleh pihak-pihak lainnya seperti Direktorat Jenderal Anggaran Kementerian Keuangan, Direktorat Jenderal Perbendaharan Negara Kementerian Keuangan, dan Kantor Pelayanan Perbendaharaan Negara (KPPN) Gorontalo dan Marisa. Model ini menggunakan enam variabel pengukuran yaitu kualitas sistem (system quality), kualitas informasi (information quality), kepuasan pengguna (user satisfaction), penggunaan sistem (use), dampak individu (individual impact) dan dampak organisasi (organizational impact). Penelitian membuktikan secara empiris bahwa implementasi aplikasi SAIBA belum berjalan sukses berdasarkan kriteria pengukuran sesuai model kesuksesan DeLone dan McLean (1992).

DOES LESS CORRUPTION REDUCE INCOME INEQUALITY IN INDONESIA? Azwar Iskandar
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

It is widely believed that corruption is a cause of income inequality and a barrier to successful its eradication. It undermines the efforts of developing countries, including Indonesia to alleviate income inequality. It is also argued that the increased inequality caused by corruption worsens the position of the poorest people in a society as it reduces public resources available for social spending of government. Besides, corruption might harm the quality and quantity of public services, such as education and health services. This study is designed to know the long-run and short-run impacts of corruption on the inequality of income. The study uses secondary data from World Bank and Transparency International then Auto-Regressive Distributed Lag (ARDL) and dynamic Error Correction Model (ECM) during the year 1995-2017. The results of the study indicate that corruption has significant effects on the level of income inequality both in the short and long run. The negative implication of corruption on citizens' life is a major disaster in the economy and harmful to the growth and development of the people in Indonesia particularly, and the economy in general. The simple Pearson correlation findings also indicate that corruption has significant distributional consequences by affecting government expenditures. Therefore, the rise of corruption increases income inequality as it reduces the effectiveness of government spending on education, health, and final consumption for society. Thus, it can be concluded that for the Indonesian context, and increased inequality due to corruption has worsened the position of the poorest as fewer resources available for social spending.

Analysis of regional financial independence, potential for growth, and health services: A case study of regencies/cities in South Sulawesi Azwar Iskandar
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This study aims to analyze: (1) the financial independence and commitment of health services in the region; (2) the potential for growth in supporting health services in the region; and (3) the relationship pattern between financial independence and regional potential for growth to achieve the goal of fulfilling health service commitments in the region. This research is explanatory research using a quantitative approach. The results show that: (1) the average level of financial independence of regencies/cities in South Sulawesi Province fall under the high category and relatively independent in terms of source and allocation of regional budgets; (2) the average growth of all regencies/cities in South Sulawesi Province shows positive figures which implies that the prospect of their economic growth has accelerated along with several problems in each regency/city; (3) some regencies/cities with large APBD do not have an increased allocation of resources for health expenditure. On the contrary, some regencies/cities that fall under the category of low budget and financial independence have a better commitment to health service and expenditure. In addition, almost all regencies/cities categorized as having good potential for growth ended up having low performance in health expenditure. The local government has carried out fiscal decentralization, which is defined as the freedom for regions in carrying out policies related to budget politics in the region. Notwithstanding the preceding, the role of the central government is still greatly expected to advocate for the improvement of health expenditure quality.

Kedudukan Ilmu Ekonomi Islam di antara Ilmu Ekonomi dan Fikih Muamalah: Analisis Problematika Epistemologis Azwar Iskandar; Khaerul Aqbar
NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam Vol 5 No 2 (2019): NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/nukhbah.v5i2.77

The objectives of this research are to examine the economics and fikih muamalah based on epistemology paradigm, analyze the epistemological problems that appear from the existance of Islamic economics between the effect of the economics and fikih muamalah, and give solutions of its epistemological problems especially in higher education institution environment. This research use descriptive-qualitative approach method with content analysis dan library research technique. The results show that : (1) the Islamic economics is not just a system or norm but also it is a knowledge that founded by scientific methodology; (2) the existance of Islamic economics between the effect of the economics and fikih muamalah cause the epistemological problems i.e. how to mix between the economics sourced from human thoughts and the fikih muamalah sourced from the God values; (3) the fundamental difference between economics and fikih muamalah especially in epistemological terms require the thought to make a synergy in Islamic economics with re-definition toward both of them.

Pelatihan Penyelenggaraan Jenazah di Desa Bilanrengi Kecamatan Parigi Kabupaten Gowa Khaerul Aqbar; Sirajuddin Sirajuddin; Azwar Azwar
WAHATUL MUJTAMA': Jurnal Pengabdian Masyarakat Vol 3 No 2 (2022): WAHATUL MUJTAMA': Jurnal Pengabdian Masyarakat
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/wahatul.v3i2.668

The Community Service Program (KKN) Batch V of STIBA Makassar students aims to increase the Islamic knowledge and religious skills in the people of Bilanrengi Village, Parigi District, Gowa Regency, especially in organizing of corpse according to Islamic law. Implementation of activities begins with mapping problems and needs using SOAR analysis. After analyzing the problems and needs, work programs are then prepared according to the needs of the community. The work program that was successfully implemented was the Training of Corpse Organizing. The method used is in the form of lectures, discussions, and practice, with the stages of PkM activities, namely: the observation, preparation, training, mentoring, and evaluation. The result of this activity was the amount of enthusiasm and support from the community for the training activities, especially elements from the village administration, village priests, taklim assemblies, and the community, especially ladies and gentlemen. The community feels great benefits after participating in this KKN program, including an increase in knowledge, insight and religious skills, especially related to organizing the human corpse in accordance with Islamic teachings. The continuation of this program is in the form of further coaching for participants, especially training on handling abnormal corpses, such as corpses with certain diseases, accident victims, victims of natural disasters, and others, which require special and different treatment from corpses in general.

Analisis Faktor-faktor yang Mempengaruhi Capaian Hasil Pembelajaran Pelatihan Jarak Jauh Bea Dan Cukai di Masa Pandemi Covid-19 (Studi Balai Diklat Keuangan Makassar) Azwar Azwar
Jurnal Pendidikan Nonformal Vol 17, No 2 (2022): September 2022
Publisher : Fakultas Ilmu Pendidikan-Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um041v17i2p47-65

This study aims to measure the success of the implementation of distance learning systems in the field of Customs and Excise in the Financial Education and Training Agency of Makassar during the pandemic by analyzing the factors that affect the achievement of learning outcomes. This study used data obtained from respondents through questionnaires and quantitative approaches through component or variant-based of Structural Equation Modelling (SEM) techniques with Partial Least Square (PLS). The results showed that in general the distance learning system organized has not fully run well and successfully based on indicators or approach of DeLone and McLean model. Based on the four proposed hypotheses, it is not entirely proven and acceptable. The system quality affects user satisfaction and user satisfaction also affects the net benefits. Meanwhile, the information quality and service quality has no effect on user satisfaction. Financial Education and Training Agency of Makassar as a technical implementer of BPPK in the region is expected to improve the quality of information and quality of services in order to improve the satisfaction of training participants that will have an impact on the achievement of learning outcomes.

Penyaluran Zakat untuk Penanganan Dampak Covid-19 dalam Perspektif Hukum Islam (Analisis Pendapat Para Ulama Fikih) Askar Patahuddin; Azwar Azwar; Muh. Syukur S.
BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Vol 3 No 3 (2022): BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/bustanul.v3i3.661

This study aims to determine the law of distributing zakat in the prevention of Covid-19 based on the perspective of Islamic law. This research is a type of qualitative research that focuses on the study of texts (library research) with a normative and historical approach. The results of the study show that the law for distributing zakat is in tackling or handling the impact of Covid-19, such as the allocation of consumptive zakat on the procurement of basic needs, medicines, Personal Protective Equipment (PPE) clothing for medical personnel, disinfectants needed by officers or volunteers, and others, are mubah (permissible). This law of permissibility is based on the study of the verses of the Qur'an, hadith and the opinions of scholars. However, this permit still has to prioritize the poor in meeting their basic needs in the form of zakat distribution, both in cash and in kind.

User Satisfaction of Distance Learning During the Covid-19 Pandemic: Effect of Information System Quality and Service Quality in Financial Education and Training Agency of Makassar Azwar Azwar; Adji Suradji Muhammad; Darmanto Darmanto
Abjadia Vol 7, No 2 (2022): Abjadia
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/abj.v7i2.18346

This study aims to determine the effect of information system quality and service quality of distance learning system on user satisfaction during the Covid-19 pandemic at the Financial Education and Training Agency of Makassar. This study uses a quantitative approach with multiple regression analysis techniques and frequency distribution. The results of the study found that the quality of the information system has a positive and significant effect on user satisfaction and the quality of system services has a positive and significant effect on user satisfaction. The two variables simultaneously have a positive and significant effect on the satisfaction of distance learning system users at the Financial Education and Training Agency of Makassar. In addition, in general the indicators of information system quality, service quality, and user satisfaction of the distance learning system at the Financial Education and Training Agency of Makassar were considered very good by the learning participants. Financial Education and Training Agency of Makassar as the technical implementer of BPPK is expected to be able to maintain the quality of the system and services provided in order to obtain the maximum of user satisfaction. When users are satisfied with the existing system, the achievement of learning outcomes is also expected to increase.

Bisnis Perjalanan Haji dan Umrah oleh Nonmuslim Menurut Tinjauan Hukum Islam Laode Nursyah Dendi; Azwar Azwar; Khaerul Aqbar
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol 1 No 1 (2022): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

This study aims to determine the review of Islamic law on the management of hajj and umrah businesses by non-Muslims. This research is a descriptive library research, with a socio-historical approach and reconstructs istidlāl and legal istinbāt used by fiqh scholars. The results of the study show that: (1) the principles and laws of the origin of muamalah and interacting with non-Muslims are permissible as long as in terms of, boundaries and corridors of muamalah and are not included in the case of ritual worship, aqidah, and belief; (2) using Hajj and Umrah travel business services managed by non-Muslims is permissible because it is included in the muamalah al-ijārah/leasing area; (3) as a form of prudence, in using Hajj and Umrah business services managed by non-Muslims, it is necessary to pay attention to the following: non-Muslim services are used when there is no (found) Hajj and Umrah organization performed by Muslims, must be safe and not there is something that is detrimental to the Muslims, and there is no element of deviation from the creed of the Muslims; (4) with various considerations of the benefits and impacts that will be caused, it is recommended to Muslims to put the Muslims first in any case, including in using the services of business trips for Hajj and Umrah.

Co-Authors Abd. Rahim Yunus Abdi Wijaya, Abdi Abdullah, Mohd Farid Ravi Abdurahman Abdurrahman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Achmad Abubakar Achmad Noerkhaerin Putra Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Adji Suradji Muhammad Adji Suradji Muhammad Ahmad Nurhadi Akkas Akhmad Hanafi Dain Yunta Akhmad Hanafi Dain Yunta Akhmad Hanafi Dain Yunta Akrama Hatta Ali Djamhuri Ali Said Amriani, Tenry Nur Amriani, Tenry Nur Andi Wawan Mulyawan Andi Wawan Mulyawan Aqbar, Khaerul Arfan Arifuddin Arfan Arifuddin Arif Mashuri Arifuddin Ahmad Arifuddin, Arfan Ashar Ashar Askar Patahuddin Asri asri Aswanto Muhammad Takwi Hede Aswar Aswar Aswar, Aswar Awal Rifai Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah, Bayu Taufiq Darmanto Darmanto Dewi Indriani Edil Wijaya Nur Edy Sofyan Fadhlan Akbar Fakhri Sungit Fakhrizal Idris Fitriana Hamzah Khaeriyah Haris Premadi Hendra Wijaya Hendra Wijaya Henri Priamukti Humaira Ahmad Ihwan Wahid Minu Iskandar Iskandar Iskandar Iskandar Ita Hartati Ita Hartati Jamaluddin Jamaluddin Jamaluddin Majid Jumadil Saputra Kamus Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Laode Nursyah Dendi Lilly Suzana Shamsu Lilyana Susan M. Amirullah M. Kasim M. Kasim Mahmuddin, Ronny Mas’ud, Bulqia Mazlan Ibrahim Moh. Fadli Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Muh. Arfah Herwin Muh. Ihsan A.R. Muh. Syukur S. Muh. Usman Muhammad Akram Puang Endek Muhammad Ammar Naufal Muhammad Fakhrur Razi Shahabudin Muhammad Hudzaifah Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Irham Muhammad Muhammad Muhammad Yusram Muhammad Yusram Mukran H. Usman Mukran H. Usman Mukran H. Usman Musa, Zahari Mahad Mutahharah, Mutahharah Mutsalim Khareng Nabilah Al Azizah Nasir, Mohd Norzi bin Nasrul Nasrul Nasrullah Bin Sapa Nur, Chamdar Rabiah Al-Adaliah Rafi, Irsyad Rahmaluddin Saragih Rahmat Kurniawan Rahmat Rahmat Rahmat Rahmat Ravi Abdullah, Mohd Farid Rifai, Awal Ronny Mahmuddin RR. Ella Evrita Hestiandari Saddang, Muhammad Saharuddin Saharuddin Saharuddin Samsuddin Samsuddin Saragih, Rahmaluddin Saragih, Rahmaluddin Saragih, Ramaluddin Saragih, Ramaluddin Sirajuddin Sirajuddin Sitti Aisyah Kara Sri Mahendra Satria Wirawan Subekan, Achmat Subekan, Achmat Subekan, Achmat Sulkifli Herman Sumarlin Sumarlin Susmihara Syaibani Mujiono Syandri Syandri Syandri, Syandri Syarul Azman Shaharuddin Tenry Nur Amriani Tenry Nur Amriani Tenry Nur Amriani Usman, Abur Hamdi Usman, Mukran H. Wijaya , Hendra Zahari Mahad Musa

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