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All Journal YUME : Journal of Management Economics and Digital Business Review JURNAL ILMIAH GLOBAL EDUCATION
Sakinah Saharuna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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MEMAKNAI NILAI MALAQBIQ DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN PADA KOMUNITAS SJS Sakinah Saharuna; Alimuddin Alimuddin; Sri Sundari
Jurnal Ilmiah Global Education Vol. 4 No. 3 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 3, September 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i3.1104

Abstract

This study aims to reveal and find out how financial management accountability practices are carried out from the perspective of cultural values contained in the Friday alms community of South Sulawesi. This research uses a qualitative approach with phenomenological methods that take the Friday Sulbar alms community as a research site. Data collection was done in a natural setting through participatory observation, documentation and in-depth interviews. The data analysis technique uses a modified and simplified Smith analysis model in the form of transcripts. The results showed that the SJS Community interprets the cultural value of malaqbiq in the practice of accountability by members of the Sulbar Friday alms community, from every practice action produced; there are values that surround it, namely the value of Malaqbiq. Financial management in the South Sulawesi Friday Alms community goes through two processes, namely the planning and implementation process. Planning is carried out in small discussions through Whatsapp groups, which involve all competent and involved elements in the organization. The process of implementing alms at the South Sulawesi Friday Alms Community is carried out in accordance with several existing programs.  
Akuntansi Rumah Tangga Dalam Pengelolaan Keuangan Secara Islami Saharuna, Sakinah
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2994

Abstract

Penelitian ini bertujuan untuk mengeksplorasi fenomena akuntansi rumah tangga pada beberapa keluarga yang ada di kecamatan Mapilli, Polewali Mandar. Penelitian ini menggunakan pendekatan fenomenologi dengan memaknai surat An-Nisa tentang akuntansi rumah tangga. Data penelitian ini diperoleh dengan melakukan wawancara mendalam dan analisis dokumen. Informan dalam penelitian ini adalah anggota rumah tangga di desa Bonra dan desa Bonne-Bonne. Hasil penelitian ini menunjukkan bahwa informan menerapkan sebagian besar komponen pengelolaan keuangan keluarga dengan tujuan mencapai sakinah. Meski belum sepenuhnya menerapkan akuntansi rumah tangga, model pengelolaan keuangan keluarga yang dibangun oleh informan berlandaskan pada pengetahuan agama yang mereka pahami. Menerapkan akuntansi dalam rumah tangga berdasarkan perspektif Islami menjadi penting dengan dasar pemikiran bahwa harta atau pendapatan yang diperoleh akan terasa berkah dengan malakukan pengeluaran yang lebih terarah.
Determinants of Financial Accounting Standards Implementation in Malaysian Commercial Banks: The Mediating Role of Internal Control Systems Irmayanti, Irmayanti; Saharuna, Sakinah
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11078

Abstract

The implementation of Financial Accounting Standards (FAS) is essential for ensuring transparency and reliability of financial reporting in the banking sector. This study examines the determinants of FAS implementation in Malaysian commercial banks by focusing on key organizational and regulatory factors, namely management commitment, accounting staff competency, and regulatory pressure. Internal control systems are incorporated as a mediating variable to explain how these factors influence the effectiveness of accounting standards implementation.Using a quantitative approach, data were collected through a structured questionnaire administered to accounting and finance professionals in Malaysian commercial banks. Structural Equation Modeling (SEM) was employed to analyze the relationships among variables. The results show that management commitment, accounting staff competency, and regulatory pressure have significant positive effects on FAS implementation, while internal control systems partially mediate these relationships. These findings contribute to the accounting and banking literature by emphasizing the importance of the implementation process rather than mere adoption of accounting standards and provide practical implications for regulators and bank management in strengthening governance, professional capacity, and internal control mechanisms.Keywords: Financial accounting standards; internal control systems; management commitment; regulatory pressure; Malaysian commercial banks.
Co-Authors Alimuddin Alimuddin Irmayanti Irmayanti, Irmayanti Sri Sundari