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All Journal Jurnal Mirai Management Jurnal Pengabdian Masyarakat Nusantara Golden Ratio of Finance Management
Irmawati Irmawati
Universitas Hasanuddin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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IMPLEMENTASI KONSEP ENTITAS TERPISAH UMKM DALAM PENETAPAN LABA USAHA (Studi Pada Usaha Mikro Kecil Menengah Kelurahan Rukun Lima Kecamatan Ende Selatan) Nuraini Ismail; Irmawati Irmawati; Apriana Marselina; Maria Margaretha Nggalo
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5612

Abstract

This study аims to аnаlyze the prаctice of implementing the UMKM Sepаrаte Entity Concept in determining operаting profit (а study of smаll аnd medium enterprises in the Rukun Limа Villаge, Ende Selаtаn District). Implementаtion is the аpplicаtion of а method relаted to а plаn, аgreement, or implementаtion of obligаtions. This method uses quаlitаtive аnаlysis from the results of interviews, observаtions аnd studies on the implementаtion of the UMKM remаining entity concept in determining operаting profit which hаs not yet been implemented by UMKM аctors, especiаlly those in the Rukun Limа Villаge аs business аctors.The number of respondents in this study аmounted to 40 SMEs with the reаson thаt they hаd reported their business to the Office of Cooperаtives аnd SMEs. The results obtаined by this reseаrcher indicаte thаt the lаck of knowledge аnd little informаtion obtаined by business аctors in mаnаging finаnces is а determining fаctor in seeing the development of their business. Аs well аs аwаreness in the recognition of business аctivities sepаrаtely from household аctivities to produce business profit/loss informаtion аs а determinаnt of business continuity is а generаl expectаtion.
Exploration of the Implications of the Spiritual and Islamic Akhlaq Paradigm on Earnings Management Irmawati Irmawati; S. Syarifuddin; A. Alimuddin; Hikma Niar
Golden Ratio of Finance Management Vol. 6 No. 1 (2026): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i1.1460

Abstract

This study explores the implications of the Islamic spiritual paradigm and akhlaq on earnings management practices. Grounded in the values of shiddiq (truthfulness), amanah (trust), ‘adl (justice), and maslahah (public interest), the research highlights how Islamic principles serve as a normative framework for ethical financial reporting. Using a descriptive qualitative method through library research, the study analyzes secondary sources, including academic journals, Qur’anic verses, and hadiths, to understand how spiritual values discourage earnings manipulation. Findings show that both accrual-based and real earnings management contradict Islamic teachings by distorting financial information and violating the trust of stakeholders. The concepts of hisab (accountability) and niyyah (intention) provide internal moral controls, encouraging transparency and honesty in financial practices. Furthermore, the application of maqasid shariah, particularly hifz al-maal (protection of wealth), strengthens ethical awareness and promotes organizational conduct aligned with justice and sustainability. This study contributes to the literature by offering an Islamic ethical lens on earnings management, advocating for a culture of professionalism rooted in spiritual consciousness and moral responsibility.  
Pemberdayaan Masyarakat Melalui Pelatihan Pakan Mandiri Ikan Nila Berbahan Baku Lokal Sitti Fakhriyyah; Jalil Jalil; Irmawati Irmawati; Romi Setiawan; Ade Ikhlas Amal Alam; M. Irham Ilyas; Asmi Citra Malina; Andi Haerul; Husnaeni Husnaeni; Muh. Alwi; Syafruddin Syafruddin; Kusmaladewi Kusmaladewi; Syakira Permadani Machdi; Dian Purnamasari Anwar; Kamaruddin Kamaruddin
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 5 No. 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v5i2.5463

Abstract

This community service activity aimed to enhance the capacity of tilapia farmers at the UPR Kampung Tengah, Gowa Regency, in producing locally based, self-formulated feed. The main problem faced by farmers was the high cost of commercial feed, which accounted for 60–70% of total production expenses. To address this issue, a training program was conducted consisting of socialization on tilapia nutritional requirements, selection of local feed ingredients (such as rice bran, fish meal, snail meal, and vitamin mix), and direct demonstrations of the pellet feed production process. The implementation methods included a pre-test, material presentation, post-test, and hands-on feed-making practice assisted by internship students. The results showed a significant improvement in participants’ understanding, with the average score increasing from 3.6 (pre-test) to 9.1 (post-test), indicating a gain of 5.5 points. Participants were also able to practice the feed processing stages, including grinding, mixing, molding, and drying. This training not only provided theoretical knowledge but also equipped farmers with practical skills in independent feed production, thereby reducing dependence on factory-made feed, lowering production costs, and promoting greater self-reliance and sustainability in tilapia aquaculture enterprises.
Co-Authors A. Alimuddin Ade Ikhlas Amal Alam Andi Haerul Apriana Marselina Asmi Citra Malina Dian Purnamasari Anwar Hikma Niar Husnaeni Husnaeni Jalil Jalil Kamaruddin Kamaruddin Kusmaladewi Kusmaladewi M. Irham Ilyas Maria Margaretha Nggalo Muh. Alwi Nuraini Ismail Romi Setiawan S. Syarifuddin Sitti Fakhriyyah Syafruddin Syafruddin Syakira Permadani Machdi