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All Journal AKUNTANSI DEWANTARA Al-Kharaj: Journal of Islamic Economic and Business Al-Minhaj JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomika dan Bisnis
Sahrir
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Kemampuan Laba Kotor, Laba Operasi, Laba Bersih dan Perubahaan Piutang dalam Memprediksi Arus Kas Operasi di Perusahaan Manufaktur Riyanti; Sultan; Zikra Supri; Sahrir; Sofyan Syamsuddin
Jurnal Ekonomika dan Bisnis Vol. 9 No. 1 (2022): Volume 9 Nomor 1 April 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

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Abstract

Riyanti, Sultan, Zikra Supri, Sahrir, Sofyan Syamsuddin.Penelitian ini bertujuan untuk mengetahui konsep mana yang terbaik dalam memprediksi arus kas aktivitas operasi dan memberikan bukti empiris mengenai laba kotor, laba operasi, laba bersih dan perubahan piutang dalam memprediksi arus kas untuk aktivitas operasi di masa depan dengan menguji setiap variabel. Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan tahun 2021. Jenis penelitian merupakan penelitian kuantitatif. Sampel ditentukan berdasarkan metode purposive sampling. Data – data diperoleh dari website resmi Bursa Efek Indonesia (www.idx.co.id) dan website resmi tiap perusahaan. Teknik analisis data menggunakan teknik analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa perubahan piutang memiliki kemampuan terbaik dibandingkan laba kotor, laba operasi dan laba bersih dalam memprediksi arus kas operasi masa depan. Secara parsial hanya variabelperubahan piutang yang terbukti berpengaruh signifikan terhadap variabel dependen (arus kas operasi).
PENGARUH RESIKO PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK SYARIAH DI INDONESIA Harni; Sahrir
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 2 (2023): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i2.9

Abstract

ABSTRAK Kehadiran Undang-Undang No. 7 Tahun 1992 tentang perbankan merupakan cikal bakal lahirnya sistem keuangan dengan menggunakan sistem bagi hasil yang operasionalnya berlandaskan prinsip syariah.  Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Profitabilitas Bank Syariah di Indonesia. Jenis penelitian ini menggunakan penelitian kuantitatif. Metode yang digunakan dalam penelitian ini adalah Regresi Linier Berganda dengan data yang bersumber dari www.ojk.go.id. Hasil analisis data dengan pengujian statistik meliputi asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji autokorelasi, uji heteroskedastisitas, uji hipotesis yaitu uji koefisien determinasi (R2 ), uji parsial (uji t) menunjukkan bahwa Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Profitabilitas pada Bank Syariah di Indonesia berpengaruh negatif. ABSTRACT The presence Undang-Undang No. 7 Tahun 1992 concerning banking is the forerunner of the birth of a financial system using a profit-sharing system whose operations are based on sharia principles. This study aims to determine how big the influence of Mudharabah Financing and Musyarakah Financing on Profitability of Islamic Banks in Indonesia. This type of research uses quantitative research. The method used in this study is Multiple Linear Regression with data sourced from www.ojk.go.id. The results of data analysis with statistical testing include classical assumptions, namely normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, hypothesis testing, namely the determinant coefficient test (R2), partial test (t test) shows that Mudharabah Financing and Musyarakah Financing on Profitability in Islamic Banks in Indonesia has a negative effect.
KakaoMu: Inovasi Pertanian Kakao Pintar dengan Teknologi Digital Berbasis AI di Koperasi Tani Masagena Anggra Alfian; Rahmat Siswannto; Sahrir; Aulia Putri Azzahra; Salmia
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.2013

Abstract

Daerah penghasil kakao yang utama di Sulawesi Selatan adalah Kabupaten Luwu dan Luwu Utara, yang produksi rata-ratanya melebihi 20 ribu ton per tahun. Akan tetapi, produksi kakao saat ini mengalami penurunan yang cukup siginifikan dalam beberapa tahun belakangan ini. Permasalahan turunnya produksi biji kakao ini disebabkan oleh beberapa faktor permasalahan budidaya, hama dan penyakit, pengalihan komoditas, industri pengolahan yang belum dikembangkan dengan skala besar, dan pemenuhan standar ekspor. Salah satu cara yang dapat digunakan untuk mengatasi masalah tersebut adalah dengan penerapan smart farming dengan integrasi digital berbasis artficial intelegence. Tujuan program pengabdian ini adalah untuk membuat aplikasi (all in) yang dapat digunakan untuk penanganan hama dan penyakit, informasi harga dan ketertelusuran pertanian kakao sehingga memenuhi standar ekspor. Aplikasi KakaoMu berbasis AI berhasil dikembangkan dan dapat digunakan sebagai salah satu solusi dalam menghadapi permasalahn pertanian kakao.
The Influence of Internal Control and Probity Audit on Fraud Prevention in Procurement of Goods and Services (Study at the Palopo City Inspectorate Office) Tiara Madani. B; Andika Rusli; Sahrir
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6483

Abstract

This study aims to determine the effect of internal control and probity audit on the prevention of fraud in the procurement of goods and services at the Palopo City Inspectorate office. This study uses a quantitative approach by distributing questionnaires to 31 auditors of the Palopo City Inspectorate office as respondents, who were selected through purposive sampling techniques . Data analysis was carried out using data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that internal control has a significant effect on the prevention of fraud in the procurement of goods and services and probity audit has a significant effect on the prevention of fraud in the procurement of goods and services. This study emphasizes the importance of strengthening internal control and probity audit in the supervision of goods and services as an effective effort to prevent fraud.
Impact of Financial Literacy, Lifestyle, and Paylater Use on Students’ Financial Planning Nur Anissah Barim; Asriany; Sahrir
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1791

Abstract

The development of digital financial services such as paylater is increasingly being used by students, but this is often not balanced with adequate financial literacy and wise lifestyle management. This condition has the potential to cause personal financial problems and disrupt students' financial planning. This study aims to analyze the influence of financial literacy, lifestyle, and paylater usage decisions on the financial planning of students at Andi Djemma University in Palopo City. This study uses a quantitative method with total sampling technique on 95 respondents, as well as multiple linear regression analysis using SPSS software. The results show that financial literacy has a significant positive effect on financial planning, while lifestyle and paylater usage do not have a significant effect. Simultaneously, the three variables have a significant effect with a contribution of 43.9%. These findings emphasize the importance of financial literacy as a major factor in supporting students' financial planning.
MINAT KERJA DI PERUSAHAAN BERORIENTASI LINGKUNGAN: PERAN PEMAHAMAN GREEN ACCOUNTING, NILAI SOSIAL, DAN LOCUS OF CONTROL Angraeni, Viska; Sahrir; Sofyan Syamsuddin
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19105

Abstract

This study aims to examine the effect of accounting students' understanding of green accounting, social values, and locus of control on their interest in pursuing careers in environmentally oriented companies. A quantitative approach was employed, utilizing a saturated sampling technique with data collected from 70 final-year accounting students at the University of Muhammadiyah Palopo through an online questionnaire using a Likert scale and analyzed with IBM SPSS version 30.0. The findings revealed that students' understanding of green accounting positively and significantly influences their interest in working in environmentally oriented companies, reflecting an increasing awareness of sustainability within the accounting profession. Social values, however, did not show a significant effect, suggesting that students prioritize pragmatic factors such as career prospects over social considerations. Conversely, locus of control demonstrated a positive and significant effect, indicating that students with a stronger internal locus of control are more inclined to pursue sustainability-driven careers. These findings highlight the need for integrating green accounting into the curriculum to enhance students’ understanding and interest in sustainability. Additionally, organizations can foster internal locus of control through tailored recruitment and professional development strategies. This study offers novel insights into the interplay of green accounting, social values, and locus of control in shaping career interests, addressing an underexplored area in accounting education
MENINGKATKAN HASIL BELAJAR PESERTA DIDIK PADA MATERI KISAH KELAHIRAN NABI MUHAMMAD MELALUI MEDIA AUDIO VISUAL Sahrir
Al-Minhaj : Jurnal Pendidikan Islam Vol 5 No 1 (2022): Al-Minhaj : Jurnal Pendidikan Islam
Publisher : Pascasarjana IAIN Sultan Amai Gorontalo

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Abstract

Penelitian ini bertujuan untuk meningkatkan pemahaman siswa kelas 6 SD terhadap materi Kisah Kelahiran Nabi Muhammad SAW melalui penggunaan metode audio visual dalam pembelajaran Pendidikan Agama Islam (PAI). Penelitian ini dilator belakangi oleh pentingnya memperkenalkan sejarah Nabi Muhammad SAW sejak dini, guna menanamkan nilai-nilai keteladanan dalam kehidupan sehari-hari. Metode audio visual dipilih karena dianggap dapat membuat pembelajaran lebih menarik dan mudah dipahami oleh siswa. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian tindakan kelas (PTK). Subjek penelitian adalah siswa kelas 6 SD di salah satu sekolah dasar di kota bantaeng. Data dikumpulkan melalui observasi, wawancara, dan tes evaluasi. Hasil penelitian menunjukkan Cahwa penggunaan metode audio visual dalam penyampaian materi Kisah Kelahiran Nabi Muhammad SAW mampu meningkatkan partisipasi siswa, memperkuat pemahaman mereka terhadap materi, serta mempermudah mereka dalam mengingat kejadian-kejadian penting terkait kelahiran Nabi Muhammad SAW. Dengan demikian, metode audio visual dapat menjadi alternatif yang efektif dalam pengajaran PAI, khususnya dalam menyampaikan materi sejarah Islam
The Influence of Internal Control and Probity Audit on Fraud Prevention in Procurement of Goods and Services (Study at the Palopo City Inspectorate Office) Tiara Madani. B; Andika Rusli; Sahrir
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6483

Abstract

This study aims to determine the effect of internal control and probity audit on the prevention of fraud in the procurement of goods and services at the Palopo City Inspectorate office. This study uses a quantitative approach by distributing questionnaires to 31 auditors of the Palopo City Inspectorate office as respondents, who were selected through purposive sampling techniques . Data analysis was carried out using data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that internal control has a significant effect on the prevention of fraud in the procurement of goods and services and probity audit has a significant effect on the prevention of fraud in the procurement of goods and services. This study emphasizes the importance of strengthening internal control and probity audit in the supervision of goods and services as an effective effort to prevent fraud.
Examining Customer Loyalty in Using Gold Pawn Products at PT. Bank Sulselbar Syariah Palopo Annisanisa; Abid; Sahrir
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3833

Abstract

This research aims to examine customer loyalty in using gold pawning products at PT Bank Sulselbar Syariah Palopo. This research uses qualitative research methods with close descriptive analysis. The research obtained data through questionnaires, interviews and direct observation with customers who used the Islamic gold pawn (rahn) product of Bank Sulselbar Syariah Palopo as the research location and conducted interviews with customers, and the Head of Bank Sulselbar Syariah Palopo who was considered to continue to provide the information needed by researchers. The research results reveal that customer loyalty in using gold pawn products (rahn) at Bank Sulselbar Syariah Palopo is very high because they make regular repeat purchases, buy between product and service lines, refer to others, show immunity to the pull of competitors, performance, price , and ease of obtaining. There are factors that influence customers in using Bank Sulselbar Syariah Palopo's gold pawn (rahn) products, namely service, promotional, economic and religious factors.
Religiosity as Moderation of Academic Cheating of Accounting Students with the Hexagon Theory Approach Istiqama Asviola; Sultan; Sahrir
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3893

Abstract

This study aims to determine the influence of aspects of Hexagon Theory consisting of pressure, opportunity, rationalization, ability, arrogance, and collusion as well as aspects of religiosity as moderation variables on academic cheating. The primary data used in this study was collected by distributing questionnaires to students majoring in accounting, faculty of Economics and Business at the University of Muhammadiyah Palopo, Class of 2020. The sampling method with the simple random sampling method by calculating a minimum sample using the slovin formula and obtained 68 samples. The collected data was analyzed using WarpPLS 7.0 software. The test results found that pressure, rationalization, ability and collusion did not have a positive and significant effect on academic cheating while opportunity and ability had a positive and significant effect on academic cheating. Higher religiosity can minimize rationality and arrogance towards academic cheating. But religiosity can strengthen collusion to commit academic cheating. High religiosity cannot hinder academic cheating which is influenced by pressure, opportunity, and ability which are supporting factors for academic cheating
Co-Authors Abid Andika Rusli Anggra Alfian Angraeni, Viska Annisanisa Asriany Aulia Putri Azzahra Darwis Harni Istiqama Asviola Nur Anissah Barim Rahmat Siswannto Riyanti Salmia Sofyan Syamsuddin sultan Syarifuddin Tiara Madani. B Zikra Supri