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All Journal Journal of Trends Economics and Accounting Research Jurnal Ilmiah Ilmu Sosial dan Pendidikan ANOA: Jurnal Pengabdian Masyarakat Fakultas Teknik Jurnal Riset Ilmiah
Muh. Fathir Maulid Yusuf
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Nahdlatul Ulama Sulawesi Tenggara
Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Lingkungan Kerja Non Fisik Terhadap Kinerja Pegawai Kelurahan Se-Kecamatan Rumbia Kabupaten Bombana Muh. Fathir Maulid Yusuf, Ilham Akbar Garusu, Ahmad Hamid
Jurnal Ilmu Sosial Dan Pendidikan Vol. 1 No. 2 (2023): EDISI SEPTEMBER
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

Abstract This study aims to examine the influence of non-physical work environment on the performance of employees in the sub-district office of Rumbia, Bombana Regency. The data used in this research consist of quantitative and qualitative data, with the primary data source being raw data obtained directly from the research location, in the form of accountability reports, employee work target reports, questionnaires or surveys, and information gathered through interviews. The data were analyzed using simple linear regression analysis techniques to determine the relationship between the independent variables and the dependent variable in this study. The research results indicate that the non-physical work environment has a significant influence on employee performance, with a coefficient of 0.767 and a significance level of 0.001. This means that when the non-physical work environment, such as direct leadership, coworker relationships, and superior-subordinate relationships, improves, employee performance will also increase, thereby achieving the organizational performance targets, in this case, the sub-district office of Rumbia, Bombana Regency. Keywords: Non-Physical Work Environment, Employee Performance.
Integrasi Teknologi Artificial Intelligence Dalam Sistem Akuntansi Modern Muh. Fathir Maulid Yusuf; Ika Maya Sari; Ahmad Hamid; Ilham Akbar Garusu
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.902

Abstract

Artificial Intelligence (AI) has transformed the landscape of business and industries as a whole, including the field of accounting. The implementation of AI systems in accounting has brought significant changes, accelerating processes, enhancing efficiency, improving reporting accuracy, boosting analytical capabilities within accounting departments, and providing deep insights for accounting professionals. The objective is to explore the extent to which the integration of AI technology changes how organizations manage and analyze financial data, as well as providing insights for better decision-making. This research method employs a qualitative descriptive approach. Previous research literature is analyzed and explored. The research findings indicate that the integration of AI technology into accounting systems can yield operational efficiency by automating routine tasks, enhancing financial reporting accuracy through in-depth data analysis, and strengthening predictive capabilities in decision-making. The conclusion of this research is that the integration of AI technology into accounting systems has the potential to bring about transformative changes in how organizations manage finances and make decisions.
Pengenalan Chartered Accountan (CA) Bagi Mahasiswa Akuntansi Di Universitas Nahdlatul Ulama Sulawesi Tenggara (UNUSRA): Pengenalan Chartered Accountant (CA) Fitriadi Fitriadi; Rafida Bangki; Dian Mayafaty Rauf; Ilham Akbar Garusu; Muh. Fathir Maulid Yusuf
ANOA: JURNAL PENGABDIAN MASYARAKAT FAKULTAS TEKNIK Vol 2 No 01 (2023): Edisi Desember Tahun 2023 ANOA: Jurnal Pengabdian Masyarakat Fakultas Teknik
Publisher : FAKULTAS TEKNIK UMKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/anoa.v2i01.359

Abstract

Kegiatan PKM bertujuan untuk memberikan pengenalan CA dan menumbuhkan motivasi bagi mahasiswa Akuntansi sebagai salah satu upaya meningkatkan minat mahasiswa untuk meningkatkan softskill dan hardskill serta pengakuan sertifikasi. Khalayak sasaran kegiatan pengabdian ini adalah seluruh mahasiswa Program Studi Akuntansi. Kegiatan pengabdian yang dilakukan berupa sosialisasi yang merupakan pengenalan awal bagi mahasiswa yang berminat untuk melanjutkan Pendidikan ke jenjang profesi Akuntansi. Pendampingan dalam sosialisasi dilakukan dengan metode ceramah yang disertai tanya jawab. Penggunaan metode ceramah dibantu penggunaan laptop dan LCD serta pemberian fotocopy powerpoint yang sediakan untuk menyampaikan materi. Adapun kendala yang dihadapi adalah minat mahasiswa yang kurang untuk meningkatkan kualitas diri dan kemampuannya dalam bidang yang ditekuninya, khususnya dibidang profesi akuntansi salah satunya adalah CA. Hal ini disebabkan kurangnya informasi yang mereka peroleh, serta banyak mahasiswa yang beranggapan bahwa profesi CA tersebut tidak menguntungkan bagi dirinya sehingga menurutnya tidak begitu penting untuk dilakukan. Faktor lainnya dikarenakan mahalnya biaya untuk mengikuti ujian CA dan materi ujian yang sulit. Sehingga hal ini yang menyebabkan mereka lebih memilih bekerja langsung dari pada memilih untuk menjadi akuntan beregister. Hasil dari kegiatan ini yaitu (1) secara umum, mahasiswa mampu memahami tentang CA dan (2) dengan banyak peluang dan tantangan lulusan akuntansi di masa yang akan datang, meningkatkan minat mahasiswa Program Studi Akuntansi terutama mahasiswa tingkat akhir.
Analisis Perlakuan Akuntansi Persediaan Obat-Obatan Pada Apotek Rumah Sakit Jiwa Kendari Provinsi Sulawesi Tenggara Teti Alvia, Ilham Akbar Garusu, Muhammad Fathir Maulid Yusuf
Jurnal Ilmu Sosial Dan Pendidikan Vol. 2 No. 3 (2024): EDISI SEPTEMBER
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

The problem in this research is how the system of recording, valuing and disclosing inventory at Kendari Mental Hospital Southeast Sulawesi Province is based on the Statement of Inventory Accounting Standards (PSAP No.05). The purpose of this study was to determine the Accounting Inventory Treatment of Medicines referred to in PSAP No.05. Based on the results of the study, it shows that the Kendari Mental Hospital Southeast Sulawesi Province uses the perpetual method for recording inventory and the First In First Out (FIFO) method for valuing inventories. From the results of the study showed that there were differences in the amount of ending inventory of medicines according to the company according to the author's calculation. This difference is caused by the existence of an irregular recording so that the effect is there are several purchase transactions, and sales transactions that are not recorded. From the research, Kendari Mental Hospital Southeast Sulawesi Province has applied inventory accounting standards but not yet fully in accordance with PSAP No.05. The recommendation is that hospitals should record inventory regularly and consistently with merchandise supplies coming in and going out, so as to minimize the possibility of recording errors or transactions that are not recorded.
Pengaruh Tingkat Hutang dan Kepemilikan Manajerial Terhadap Presitensi Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Hajija Handayani, Ilham Akbar Garusu, Muhammad Fathir Maulid Yusuf
Jurnal Ilmu Sosial Dan Pendidikan Vol. 3 No. 2 (2025): EDISI MEI
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana tingkat hutang dan kepemilikan manajerial mempengaruhi persitensi laba perusahaan. Metode yang digunakan dalam penelitian ini adalah analisis regresi linear berganda untuk menguji hubungan antara variabel – variabel tersebut. Populasi dalam penelitian ini terdiri dari 229 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan periode pengamatan dimulai dari tahun 2018-2022. Jumlah perusahaan yang memenuhi kriteria sampel adalah 60 perusahaan manufaktur dari 300 data amatan. Berdasarkan hasil analisis dan pengujian hipotesis, diperoleh hasil bahwa tingkat hutang, kepemilikan manejerial berpengaruh secara simultan terhadap persitensi laba, tingkat hutang berpengaruh signifikan terhadap persitensi laba, sedangkan kepemilikan manajerial tidak berpengaruh terhadap persitensi laba.
Konvergensi IFRS di Indonesia: Analisis Dampak terhadap Manajemen Laba dan Transparansi Laporan Keuangan Yusuf, Muh. Fathir Maulid; Ilham Akbar Garusu; Dian Mayafaty Rauf
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1836

Abstract

The convergence of International Financial Reporting Standards (IFRS) in Indonesia has become a crucial policy in improving the quality of financial reporting and attracting global investors. However, the effectiveness of this convergence in curbing earnings management and enhancing transparency remains debatable, with empirical findings varying across sectors and corporate governance conditions. This study employs a systematic literature review using thematic synthesis and the PRISMA protocol to integrate various credible sources, including Scopus, Web of Science, SSRN-indexed journals, OJK regulatory reports, and international accounting textbooks. The findings indicate that IFRS positively influences transparency, particularly in firms audited by Big Four auditors, with high institutional ownership and ERP-based technologies. Nevertheless, earnings management practices persist, especially in the property sector and family-owned firms. Factors such as audit quality, corporate governance, operational complexity, and local paternalistic culture moderate the effectiveness of IFRS implementation. Additionally, limitations in PSAK standards for digital assets, regional disparities, and regulatory inconsistencies pose significant challenges. This study emphasizes the need for an adaptive approach to IFRS in developing countries and recommends regulatory harmonization and institutional capacity-building for more effective implementation.
PEMANFAATAN ARTIFICIAL INTELLIGENCE DALAM EVOLUSI CRYPTOCURRENCY: KAJIAN SISTEMATIS ATAS PELUANG, RISIKO, DAN TANTANGAN REGULASI Omasrianto; Yusuf, Muh. Fathir Maulid
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 8 (2025): SINERGI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i8.1619

Abstract

The integration of artificial intelligence (AI) into the cryptocurrency ecosystem has emerged as a transformative phenomenon that promises enhanced efficiency, heightened security, and innovation across digital financial systems, while simultaneously presenting significant ethical and regulatory challenges. This study aims to identify and synthesize recent scholarly findings concerning the application of AI in the realm of cryptocurrency by examining strategic opportunities, inherent risks, and the regulatory complexities that arise from the convergence of these two technologies. Employing a Systematic Literature Review (SLR) approach based on the PRISMA 2020 protocol, this research analyzed 36 academic articles published between 2020 and 2025, sourced from leading databases. The review reveals four core thematic categories: AI-driven market prediction and automated trading, the use of AI in fraud detection systems, identification of ethical risks and algorithmic bias, and the evolving policy responses to AI–crypto integration. This article offers a conceptual contribution by integrating the Technology Acceptance Model, Diffusion of Innovations, and FinTech Governance frameworks to provide a holistic understanding of the adoption and governance dynamics of these technologies. The findings are expected to serve as a strategic reference for policymakers, technology developers, and the academic community in formulating adaptive, ethical, and sustainable digital governance strategies..
Co-Authors Ahmad Hamid, Wiwin Sultraeni, Ria Rezky Amalia, Sumrani, Yacob Breemer Dian Mayafaty Rauf Dian Mayafaty Rauf Fitriadi Fitriadi Fitriadi Fitriadi Ika Maya Sari Ilham Akbar Garusu Ilham Akbar Garusu Omasrianto Rafida Bangki