Garuda - Garba Rujukan Digital

Akuntansi Hak dan Kewajiban: Refleksi Akuntansi Nelayan Juragan Muslim di Kawasan Teluk Tomini Niswatin, Niswatin; Yusuf, Nilawaty; Arsyad, Nur Fadilah; Olatapa, Mohamad Yuda; Bahsuan, Siti Aisyah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.5403

This research aims to reveal the meaning of accounting for muslim skipper fishermen in the tomini bay area. Symbolic interactionism is the research method used in this research. The symbolic interactionist approach is also used as a data collection technique as well as a unit of analysis. The data used are (1) the results of interviews with the boat owner as ship owners and retainers (2) results of observations of fishermen's activities and interactions with crew members and their environment (3) documents such as worksheets and financial reports. This research determines that there is a mutual need for interaction between the boat owner and the captain or crew member. Boat owner who has the right to share business profits fairly to the crew in the form of transparent accounting records and crew members who have the obligation to carry out their responsibilities to the boat owner.

PELATIHAN PENGELOLAAN KEUANGAN MUSTAHIK KAMPUNG ZAKAT DESA DULUPI KABUPATEN BOALEMO niswatin niswatin; Heldy Vanni Alam; Titi Umi Kalsum Hulopi; Nur Fadilah Arsyad
GANESHA: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Januari 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i1.4558

Kampung Zakat merupakan salah satu upaya mengentaskan kemiskinan berbasis pada daerah terdepan, terpencil, dan tertinggal (3T) yang diprogramkan Kementerian Agama melalui Badan Amil Zakat Nasional (BAZNAS). Pengabdian ini dilaksanakan di salah satu kampung zakat yang berada di kawasan Teluk Tomini yakni kampung Zakat Desa Dulupi Kecamatan Dulupi Kabupaten Boalemo. Tujuan dari kegiatan pengabdian ini untuk: (1) memberikan pengetahuan terkait pengelolaan keuangan bagi mustahik yang memiliki UMKM, (2) sebagai dasar mengetahui perkembangan usaha dan penentuan zakat atas laba yang dihasilkan. Tahapan pengabdian yang dilakukan oleh tim pelaksana dalam program ini adalah tahap persiapan yakni survei dan penyusunan bahan terkait pelatihan dan pendampingan serta tahap pelaksanaan yang diawali dengan kegiatan pelatihan dan diakhiri dengan kegiatan evaluasi. Hasil dari program pengabdian ini menunjukkan pelaku usaha mikro zakat produktif mulai mengetahui pengelolaan keuangan UMKM yang baik dan benar serta mulai memotivasi pelaku usaha dalam membayar zakat atas keuntungan usahanya.

Pendampingan Usaha dengan Memanfaatkan Pemasaran Berbasis Digital untuk UMKM di Desa Biluango Kabupaten Bone Bolango: Business Assistance by Utilizing Digital-Based Marketing for Small and Medium Enterprises in Biluango Village, Bone Bolango District Arsyad, Nur Fadilah; Koniyo, Nursela; Koyansow , Noviyanti; Radjak , Nurain
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 8 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i8.7004

After the COVID-19 pandemic, MSMEs must be able to rise to improve their family's economic conditions. This is done by exploring the potential of the village and taking advantage of technological advances. This service was carried out in Biluango Village, Bone Bolango Regency. Biluango Village has MSMEs, especially those engaged in the culinary sector. This service activity aims to assist MSME Goroho Mama Azam regarding production and digital marketing. The method of implementing the service is divided into four stages, including 1) MSME Survey Stage, 2) Production assistance, 3) Marketing digitalization assistance, and 4) Monitoring and evaluation. The results are: 1) Partner products become more diverse, 2) Product appearance becomes more attractive, 3) Wider market reach by utilizing social media, and 4) Partners become proficient in using social media in carrying out business transactions.

EFFECT OF REGIONAL ORIGINAL INCOME ON GOVERNMENT EXPENDITURE IN MAKASSAR CITY Jam'an, Jam'an; Rizal, Samsul; Arsyad, Nur Fadilah
Jurnal Ekonomi Balance Vol. 16 No. 1 (2020): (June 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i1.6783

The main problem in this research is to know the description of the original regional income of the city of Makassar, to know the description of government expenditure in the city of Makassar, and to determine the effect of local revenue on government spending in the city of Makassar.This type of research is quantitative research. The research sampling technique was the last five years from 2015-2019. Data collection was carried out by documentation and literature study. The data collected in the study were analyzed using simple linear regression analysis techniques. Based on the results of data analysis, it can be seen that the data on local revenue and government expenditure have increased each year. The effect of local revenue on government spending is 0.296> 0.05. This means that local revenue has a positive but insignificant effect on government spending. The result of the determinant test (R2) in research X1 was 0.347 or 34.7%, while 65.3% was influenced by other factors. Based on these data, it can be concluded that there is no positive effect of local revenue on government spending in the city of Makassar.

Career Reorientation for Accounting Students in the Era of Artificial Intelligence Nur Fadilah Arsyad; Khalsja Oktaviani Kadir; Tia Latifa Suma; Savira Ramadhani Mokodongan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

The rapid development of Artificial Intelligence (AI) is transforming the accounting profession and requires accounting students to develop competencies that meet future workplace demands. This study aims to examine students' perceptions of AI disruption, academic competency readiness, and career interest in the AI era. A qualitative descriptive approach was employed involving eight undergraduate accounting students from Universitas Negeri Gorontalo selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis. The findings reveal that students perceive AI as a tool for automating routine accounting tasks rather than replacing accountants. Although the curriculum provides adequate fundamental knowledge, it has not fully addressed current industry needs, encouraging students to pursue self-directed learning. Career interests remain focused on accounting professions while increasingly emphasizing digital competencies and technology-oriented accounting roles

Analisis Earnings Management Berdasarkan Modified Jones Model (Studi Kasus pada Perusahaan Jasa Transportasi) Khalsja Oktaviani Kadir; Tia Latifa Suma; Savira Ramadhani Mokodongan; Nur Fadilah Arsyad
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i1.299

Penelitian ini bertujuan untuk menganalisis praktik earnings management pada PT Adi Sarana Armada Tbk selama periode 2020–2025 menggunakan Modified Jones Model. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan data sekunder berupa laporan keuangan perusahaan yang diperoleh dari annual report dan laporan keuangan tahunan. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan menghimpun laporan keuangan serta data kontekstual terkait kondisi industri dan berbagai peristiwa signifikan selama periode penelitian. Analisis dilakukan melalui perhitungan total accrual, non-discretionary accrual, dan discretionary accrual untuk mendeteksi adanya praktik manajemen laba. Hasil penelitian menunjukkan bahwa nilai discretionary accrual (DA) selama periode 2020–2025 seluruhnya bernilai positif, yang mengindikasikan adanya praktik income increasing earnings management. Nilai DA tertinggi terjadi pada tahun 2021 dan 2022, sedangkan nilai terendah terjadi pada tahun 2023. Temuan penelitian menunjukkan bahwa praktik manajemen laba dipengaruhi oleh tekanan kebutuhan pendanaan, kondisi industri transportasi dan logistik, pemulihan ekonomi pascapandemi, serta upaya perusahaan menjaga stabilitas laba dan kepercayaan investor maupun kreditur.

Analisis Manajemen Laba pada PT Mayora Indah Tbk Menggunakan Model Modified Jones Nur Fadilah Arsyad
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6398

This study aims to analyze earnings management practices at PT Mayora Indah Tbk using the Modified Jones Model to measure discretionary accruals over the 2020-2024 period. A quantitative non-experimental approach was applied, drawing on secondary data from the company's annual financial statements published by the Indonesia Stock Exchange. Calculations encompassed total accruals, computed as the difference between net income and operating cash flow, followed by linear regression to derive coefficients for non-discretionary accruals, thereby yielding discretionary accruals. Findings indicate significant fluctuations in total accruals, with negative values of Rp -1,617.66 billion in 2020 and Rp -2,014.31 billion in 2023, alongside a sharp positive spike of Rp 3,531.03 billion in 2024. Non-discretionary accruals remained consistently negative, ranging from -0.174 to -0.210, indicative of normal operations. In contrast, discretionary accruals were positive throughout all years, peaking at 0.358 in 2024, suggesting potential managerial intervention to inflate performance. These results highlight earnings management risks at PT Mayora Indah Tbk, underscoring the imperative for rigorous oversight to safeguard earnings quality and stakeholder trust.

Pendampingan Penyusunan Laporan Keuangan Berbasis Spreadsheet Bagi Mahasiswa Pendidikan Ekonomi Nur Fadilah Arsyad
Nanggroe: Jurnal Pengabdian Cendikia Vol 5, No 4 (2026): July
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22079023

This community service activity aimed to improve the financial literacy and technical skills of Economics Education students in preparing spreadsheet-based financial statements. The activity was motivated by the gap between students theoretical understanding of accounting and their practical ability to manage and present financial statements using digital technology. The participants were 25 students from the Economics Education Study Program, Faculty of Economics and Business, Universitas Negeri Gorontalo, who had completed or were currently taking basic accounting courses. The implementation method consisted of several stages, including preparation, a pre-test and introduction to basic concepts, guided practice in preparing general journals, ledgers, trial balances, and spreadsheet-based financial statements, evaluation through a post-test and portfolio assessment, and follow-up activities. The learning media included Microsoft Excel and/or Google Sheets templates, modules, video tutorials, and practical worksheets. The results showed an improvement in participants competencies. A total of 95% of participants demonstrated good understanding of the concepts and procedures for preparing financial statements after the mentoring activity, while 100% of participants were able to operate the provided spreadsheet templates independently. Participants also responded positively to the activity, particularly regarding the clarity of the materials, usefulness of the templates, and hands-on mentoring approach. Therefore, spreadsheet-based financial statement mentoring was effective in bridging the gap between students theoretical understanding and practical skills while supporting their readiness as future economics educators capable of teaching financial statement concepts in an applied manner.

Pendampingan Penyusunan Laporan Keuangan Berbasis Spreadsheet Bagi Mahasiswa Pendidikan Ekonomi Nur Fadilah Arsyad
Nanggroe: Jurnal Pengabdian Cendikia Vol 5, No 4 (2026): July
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22079023

This community service activity aimed to improve the financial literacy and technical skills of Economics Education students in preparing spreadsheet-based financial statements. The activity was motivated by the gap between students theoretical understanding of accounting and their practical ability to manage and present financial statements using digital technology. The participants were 25 students from the Economics Education Study Program, Faculty of Economics and Business, Universitas Negeri Gorontalo, who had completed or were currently taking basic accounting courses. The implementation method consisted of several stages, including preparation, a pre-test and introduction to basic concepts, guided practice in preparing general journals, ledgers, trial balances, and spreadsheet-based financial statements, evaluation through a post-test and portfolio assessment, and follow-up activities. The learning media included Microsoft Excel and/or Google Sheets templates, modules, video tutorials, and practical worksheets. The results showed an improvement in participants competencies. A total of 95% of participants demonstrated good understanding of the concepts and procedures for preparing financial statements after the mentoring activity, while 100% of participants were able to operate the provided spreadsheet templates independently. Participants also responded positively to the activity, particularly regarding the clarity of the materials, usefulness of the templates, and hands-on mentoring approach. Therefore, spreadsheet-based financial statement mentoring was effective in bridging the gap between students theoretical understanding and practical skills while supporting their readiness as future economics educators capable of teaching financial statement concepts in an applied manner.

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