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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

Abstract

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.
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

Abstract

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

Abstract

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.