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GREEN ACCOUNTING BERBASIS DEEP ECOLOGY DALAM MENUNJANG KEBERLANJUTAN PERUSAHAAN Rohani, Dian Amalia Putri; Abdullah, Wahyuddin; Awaluddin, Murtiadi
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.37942

Abstract

Abstract, The purpose of this study is to find out how the disclosure and meaning of green accounting based on deep ecology and to see how the reality of sustainability is reflected in the sustainability report of PT Vale Indonesia in 2021. This research type is a qualitative research using semiotic analysis of company’s sustainability report to look at the disclosure of green accounting based on deep ecology in supporting the company’s sustainability. The data is obtained from the sustainability report of PT Vale Indonesia in 2021. The data used as the object of analysis in the semiotic study is the text contained in the sustainability report. The results of this study indicate that PT Vale has reported its environmental performance in the form of a sustainability report, but the data provided has not fully covered real cost reporting. Regarding the concept of deep ecology, PT Vale makes it happen throught 3 stages, namely strategic planning, implementation and program evaluation. The application of deep ecology based on green accounting in realizing the company’s sustainability is marked by 3 sustainability indicators that have been achieved by the company, namely operational sustainability, environmental sustainability, and sustainability of existence. Abstrak, Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengungkapan dan pemaknaan green accounting berbasis deep ecology serta untuk melihat bagaimana realitas sustainability (keberlanjutan) yang terefleksi dalam sustainability report PT Vale Indonesia Tahun 2021. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan analisis semiotika untuk mengungkap makna pada sustainability report perusahaan dengan melihat pengungkapan green accounting berbasis deep ecology dalam menunjang keberlanjutan perusahaan. Data diperoleh dari sustainability report PT Vale Indonesia Tahun 2021. Data yang dijadikan objek analisis dalam kajian semiotik adalah teks yang terdapat pada sustainability report. Hasil penelitian ini menunjukkan bahwa PT Vale sudah melaporkan kinerja lingkungannya dalam bentuk sustainability report akan tetapi data yang diberikan belum sepenuhnya melingkupi pelaporan biaya secara ril. Terkait konsep deep ecology, PT Vale mewujudkannya melalui 3 tahap yaitu perencanaan strategis, pelaksanaan serta evaluasi program. Penerapan green accounting berbasis deep ecology dalam mewujudkan keberlanjutan perusahaan ditandai dengan 3 indikator keberlanjutan yang berhasil diraih oleh perusahaan yaitu keberlanjutan operasional, keberlanjutan lingkungan, dan keberlanjutan eksistensi.
IMPLEMENTASI REVENUE SHARING “MATTUNGKA SAPI” DITINJAU DARI ASPEK MUDHARABAH DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT Syamsul, Syamsul; Abdullah, Muhammad Wahyudin; Awaluddin, Murtiadi
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i2.2496

Abstract

Abstract: Revenue Sharing is a partnership concept carried out with a profit sharing system between one individual and another individual who runs a business or a company and another company in order to achieve mutually agreed goals. "Mattungka Sapi" is a form of mutually beneficial cooperation and is a form of activity. empowerment of the Village Government towards the Community. Viewed from the Mudharabah aspect, this activity is a form of mutual assistance which not only provides benefits to the parties involved, but in general will have a positive impact on the entire Village Community. This type of research is qualitative research, while the method used is field research. The research results show that the partnership built is appropriate so that it can help the community improve their welfare and contribute to the Village Government through Village Original Income (PAD). Keywords: Reveneu Sharing, Mattungka Sapi, Mudarabah and well being.Abstrak: Revenue Sharing merupakan konsep kemitraan yang dilakukan dengan sistem bagi hasil antara satu individu dengan individu yang lain yang melakukan usaha atau suatu Perusahaan  dengan Perusahaan yang lain guna mencapai tujuan yang telah disepakati Bersama.“Mattungka Sapi” merupakan bentuk Kerjasama yang saling menguntungkan dan merupakan bentuk kegiatan pemberdayaan Pemerintah Desa terhadap Masyarakat. Ditunjau dari aspek Mudharabah, kegiatan ini adalah bentuk saling tolong menolong yang tidak hanya memberikan maslahah kepada pihak yang terkait, tetapi secara umum akan berdampak positif untuk seluruh Masyarakat Desa. Jenis Penelitian ini adalah penelitian kualitatif, sedangkan metode yang digunakan adalah penelitian lapangan. Hasil penelitian menunjukkan bahwa kemitraan yang dibangun sudah tepat sehingga dapat membantu Masyarakat dalam meningkatkan kesejahteraannya dan memberikan kontribusi bagi Pemerintah Desa melalui Pendapatan Asli Desa (PAD).Kata kunci: Reveneu Sharing, Mattungka Sapi, Mudarabah dan Kesejahteraan.
The Role of Islamic Values in Strengthening Effects of Kaizen, Employee Loyalty and Accounting Information System to Cost Reduction Azwar Anwar; Muslimin H. Kara; Wahyuddin Abdullah; Murtiadi Awaluddin
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2326

Abstract

This study aims to empirically test several determinant factors that effect of achieving cost reduction strategies and how Islamic values may strengthening these factors. The companies which is developing cost reduction strategies must have a competitive advantage based on different capabilities with unique characteristics in core values. Islamic values are core values as part of the organizational culture that is internalized in the Kalla Group company (a business group in Indonesia). This study uses quantitative methods with SEM PLS analysis tools. Data collection through electronic surveys circulated at all managerial levels of Kalla Group companies. Samples were taken randomly and obtained as many as 100 respondents fullfill criteria. Based on empirical testing, the results show that all the determinants of cost reduction, Kaizen, Employee Loyalty and Effectiveness of Accounting Information Systems (AIS), have a significant positive effect, and the effect increases with the presence of Islamic Values as a moderating variable.
THE URGENCY OF MAQĀŞID SHARĪA FOR HALAL TOURISM REGULATION IN INDONESIA Nurjannah; Awalauddin, Murtiadi; K, Amiruddin; Fadel, Muhammad; Asti, Mulham Jaki
Al-Risalah VOLUME 23 NO 1, MAY (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.35026

Abstract

Halal tourism is one of the halal value chains that has experienced very significant development, not only in Muslim-majority countries but has penetrated into minority countries. Indonesia is also one of the drivers of halal tourism with various achievements achieved in the international arena, however, the regulation of halal tourism is still a polemic and there is no strong legal umbrella governing it. This research aims to see the urgency of maqashid sharia on halal tourism regulation in Indonesia. This research is a normative research with literature search method. Data obtained from journals, books, research relevant to the discussion are reviewed descriptively. The result of the research is that related to halal tourism in Indonesia there has been a MUI fatwa No. 18/MUI-DSN/X/2016 concerning Guidelines for the Implementation of Tourism Based on Sharia Principles and various other laws and regulations, but it has not fully given effect to tourism management and development, especially legal certainty. So in making regulations, the elements of maqashid sharia are needed, namely protecting religion, soul, mind, offspring and property which is the basic foundation because it is in line with the purpose of establishing halal tourism, namely the realization of maslahah and avoiding mafsadah which can be achieved by all related elements.
Esensi Ilmu dalam Filsafat Ekono Esensi Ilmu dalam Filsafat Ekonomi Islam Awaluddin, Murtiadi; Tawwab, M. Abdut; K, Amiruddin; Arifin, Asriadi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.88

Abstract

The life of the world today is controlled by two major powers, namely the economy and faith (religion). Economic life becomes the standard of living of a nation-state. Even the superiority of a country is measured based on the level of economic progress and the measure of the degree of success becomes very materialistic. Behind this, a new phenomenon has arisen showing that economic power is no longer focused on material strength alone, but seeks ways that economics can unite with ethical and spiritual forces or known as integrative business ethics and spirituality. The essence of knowledge in Islamic economic philosophy has a more substantial nature and is different from other economic views. The basis of truth believed by Islamic economics (fiqh muamalah) is based on what is described in the revelation (al-Quran and Hadith) so that the manifestation of the objectives of Islamic economics will appear as a system that saves all aspects of human life both in the frame of individual ownership rights as well as in the goal is to prosper many people
Transformation of Hadji Kalla's Thought and Policy in Managing Kalla Group's Business from a Amanah Perspective Kasim, Sjaiful; Kara, Muslimin H; Abdullah, Muhammad Wahyuddin; Murtiadi, Murtiadi
SENTRALISASI Vol. 13 No. 2 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i2.3178

Abstract

This research aims to: 1) description of Hadji Kalla in managing business 2) The foundation of Hadji Kalla's thinking in running the business 3) Business management done by Hadji Kalla in the perspective of Amanah metaphor and 4) Model of thought transformation in Kalla Group company. Qualitative research using grounded theory phenomenalogical approach informants consist of Directors of Holding Company and two retired employees who had interacted with Hadji Kalla in his time. The results of the study; (1) Hadji Kalla as an entrepreneur started as a child and continued his business to Watampone, Bone and Makassar. In Makassar established the company NV HADJI KALLA (1952) engaged in import and export, the first importer of Japanese cars TOYOTA brand, (2) In running his business always juxtapose it with religion so that all business activities, social society, Hadji Kalla view work is worship. (3) In business management, Kalla Group has formulated corporate value into the foundation of policy in the form of five Kalla Value (4) The transformation of Hadji Kalla's thinking that took place from the first generation (Hadji Kalla) to the second generation (JK and FK) to the third generation (SJK) through the method of mentoring by experience. The transformation process of Hadji Kalla's thinking regarding Work is Worship, underwent development, addition and emphasis on aspects of work quality improvement, sincerity, BMW (Cost Quality Time) method, Faith Work Ethic, Performance, and changes in business orientation to a portfolio based on usefulness (maslahah), synergy and balance. The Kalla Value that has been applied becomes a distinctive feature that shapes the entrepreneurial spirit. Researchers call this the KALLAPRENEUR phenomenon, which is a trustworthy entrepreneurial posture, full of Islamic spirituality values using modern managerial approaches and local wisdom.
The Peran Person-Organization Fit, Person-Job Fit, dan Kepuasan Kerja Dalam Meningkatkan Kinerja Dosen Universitas Terbuka. Sylvana, Andi; Awaluddin, Murtiadi; Dueramae, Hussam; Sanusi, Nina Utami Y
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 8 No 1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v8i1.45092

Abstract

Lecturers are professionals and scholars whose performance is evaluated based on their success in fulfilling the three pillars of higher education known as Tri Dharma Perguruan Tinggi: education, research, and community service. They bear the responsibility for these tasks, relying on their skills, experience, and dedication within specific time frames. The performance of lecturers significantly influences their academic career progression and the quality of the higher education institution. Several factors can affect lecturers' performance, including person-organization fit, person-job fit, and job satisfaction. This research employs descriptive and verificative analyses. The data were analysed using LISREL Version 8.72 software. This analysis aims to understand the roles of person-organization fit, person-job fit, and job satisfaction in enhancing the performance of lecturers at Universitas Terbuka. The total number of respondents in this study was 223. The conclusions drawn from this research are as follows: Person-Organization Fit has a significant impact on job satisfaction among lecturers at Universitas Terbuka; Person Job Fit significantly affects job satisfaction among lecturers at Universitas Terbuka; Person-Organization Fit significantly influences the performance of lecturers at Universitas Terbuka; Person Job Fit has a significant effect on the performance of lecturers at Universitas Terbuka; Job satisfaction significantly influences the performance of lecturers at Universitas Terbuka; Person-Organization Fit and Person Job Fit jointly have a significant impact on the performance of lecturers at Universitas Terbuka; and Person-Organization Fit, Person Job Fit, and Job Satisfaction together significantly influence the performance of lecturers at Universitas Terbuka.
Literasi Keuangan Memoderasi Pengaruh Lingkungan Terhadap Keputusan Investor Muda Berinvestasi Mardan, Muh. Zulhadi; Awaluddin, Murtiadi; Sirajuddin, Sirajuddin
Jurnal Diskursus Islam Vol 12 No 2 (2024): August
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v12i2.47260

Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah mengetahui pengaruh Literasi Keuangan dalam memoderasi Lingkungan terhadap Keputusan Investasi pada Pasar Modal Syariah Makassar. Penelitian ini merupakan penelitian kuantatif dengan pendekatan deskriptif kuantitatif. Sumber data adalah data primer dari kuesioner dan data sekunder dari website Bursa Efek Indonesia dan Otoritas Jasa Keuangan; Metode pengumpulan data adalah observasi, wawancara, studi pustaka, dan kuesioner dengan skala Likert. Hasil penelitian menunjukkan bahwa lingkungan yang diperkuat oleh Literasi Keuangan tidak berpengaruh terhadap Keputusan Investasi pada Pasar Modal Syariah Makassar. Implikasi penelitian adalah: 1) Kepada peneliti selanjutnya untuk menambah jumlah responden dan menyebarkan lebih banyak kuesioner kepada para responden, sehingga bisa mendapatkan data yang lebih akurat; dan 2) Kepada peneliti selanjutnya usahakan untuk mendapatkan data berupa wawancara dari beberapa investor yang menjadi responden peneliti agar bisa mendapatkan data yang lebih nyata dan bisa keluar dari pertanyaan-pertanyaan yang terlalu sempit atau kurang menggambarkan keadaan yang sesungguhnya dari profesi investor.
Financial Technology Sebagai Solusi Potensial Market Yolo Style Gen Z Kota Makassar Tajrim, Muh.; Awalauddin, Murtiadi; Haddade, Abdul Wahid
Jurnal Diskursus Islam Vol 12 No 2 (2024): August
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v12i2.50794

Abstract

Penelitian ini bertujuan untuk mengetahui pola spending YOLO (You Only Live Once) style yang dijalani oleh Gen Z (Generasi Z) di kota Makassar lalu mengaitkannya dengan peran fintech sebagai solusi YOLO style Gen Z kota Makassar sebagai potensial market. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologi. Adapun sumber data yang diperoleh dari data primer yang bersumber dari 9 responden Gen Z yang lahir dari rentang tahun 1995 sampai dengan tahun 2012. Hasil dari penelitian ini menemukan bahwa pola spending Gen Z YOLO style kota Makassar terbagi menjadi tiga tema, yakni pola spending terkait konsumsi terhadap experience, pola spending terkait present time, dan pola spending terkait prinsip dalam mengkonsumsi. Financial technology, baik konvensional terlebih lagi syariah, sangat cocok untuk diaplikasikan pada Gen Z YOLO style kota Makassar karena mampu memberikan solusi terhadap segala permasalah yang ditemukan pada tiga tema poloa spending tersebut.
Strategi Bisnis Unit dalam Pendekatan SWOT untuk Meningkatkan Daya Saing di Pasar Global Yumita, Yumita; Khaerunnisa, Syarifa; Awaluddin, Murtiadi; Sudirman, Sudirman
ARZUSIN Vol 5 No 1 (2025): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i1.4704

Abstract

This research aims to analyze the business unit's strategy in facing dynamic market competition. The focus of the research is to identify internal and external factors that affect the performance of the business unit and evaluate the effectiveness of the strategies implemented. The research used a qualitative approach with a case study method on one of the business units in a particular sector, such as manufacturing or technology. Data was collected through in-depth interviews with business unit managers, analysis of financial statements, and literature review. The results showed that the strategies of product differentiation, operational optimization, and adaptation to technology were key elements to improve the competitiveness of the business unit. SWOT analysis revealed key strengths, such as product innovation capabilities, but also indicated threats from the emergence of new competitors. The study emphasizes the importance of synergy between strategic vision, innovation, and efficiency in supporting business sustainability. The study provides strategic recommendations for other business units looking to improve their competitiveness in the global market. The findings suggest that the right strategy can help businesses be more adaptive to market dynamics and maintain relevance in an increasingly competitive era.
Co-Authors , Aisyah , Sudirman - Sri Prilmayanti Awaluddin, - Abdul Chadjib Halik Abdul Gani Abdul Wahab Abdul Wahid Haddade Abdullah, Wahyuddin Abdurrahman Mansyur Adriani Adriani Affandi, Muh Akbar Akbar. C Alif S., Muhammad Ikhsan Alifurahman, Alifurahman Alika, Nur Hikmah Alim Sholihin Amalia, Khaerah Aminuyati Amir , Indah Ramadhani Amir, A. M. Nur Atma Amiruddin K Amiruddin K Amirudin K Andi Abdul Gaffar Andi Harmoko Arifin Andi Nur Annisa M Andi Nur Rahma Andi Sitti Aisah Andi Sylvana Andi Sylvana Andi Ummul Khair Anshar Daud Arifin, Asriadi Arsyad, Kamaruddin Arsyadi, Baso Asriadi Arifin Asriani Asti, Mulham Jaki Aswar Aswar Azwar Anwar Baso Sardjan Basri, Muh. Arfah Berlian Berlian Devy Wulandari Dewi Pratiwi Dian Dian Dian Sari Dueramae, Hussam Eka Indriyani MS Elis Elis Elis, Elis Elvi Syahria Maznawati Emily Nur Saidy Eril, Eril Fadel, Muhammad Fadjriyah, Sitti Fahrika, Andi Ika Faizul Mubarok Fajriah, Fadillah Febriani Setijawan Fitriah Ningsih Haeranah Hamka Hardianti, Titin Hasbiah Hasbiah, Hasbiah Herianti, Herianti Ihwan Wahid Minu Ilham Gani Indah Ramadhani Amir Irwandi Islahuddin Islah K, Amiruddin Kadir, Syahruddin Kasim, Sjaiful Khaerunnisa, Syarifa Kouach Yassine M. Iqbal Suhaeb Mahmuddin Mahmuddin Malle, Syarif Syharir Mardan, Muh. Zulhadi Mashuri Masri Maulana Muchlis, Mustakim Muh. Ridwan Markarma Muh. Rum Muh. Rum Muhammad Akil Rahman MUHAMMAD ILHAM Muhammad Wahyuddin Abdullah Muhammad Zul Fahmi Muslim Muslimin Kara Mustofa Umar Mutakallim Sijal Mutmainna, Aenun Mutmainna, Dian N. Nurjanah Nahlah Nahlah, Nahlah Nasirah Asri Nasrullah Bin Sapa Ni'mah, Fadhilatun Niniek Fariaty Lantara Nirgahayu Nirgahayu Nirgahayu Nirgahayu, Nirgahayu Novianti Novianti Novianty, Anisa Utami Nur Anisa Nur, Fira Nuraeni Nuratikah, Nuratikah Nurhaedah Nurjannah Nurmiati Nurmiati Oktoviasari, Vera Ayu Putri Qonitah Rahim Radinal, Radinal Rahim, Adhira Imawardhani Rahma, Nur Rahman Ambo Masse Rahmawati Muin Rahmawati, Rahmawati Ramlah Ramlah Rasnawati, Rasnawati Reniati Reniati Rika Dwi Ayu Parmitasari Rina Saputri Rini andriani Rizky Amaliyah Ramdhani Ilham Rohani, Dian Amalia Putri Rulyanti Susi Wardhani Rusnawati Rusnawati, Rusnawati Rusydi, Bahrul Ulum Safruddin . Saifuloh, Nur Imam Samsunar, Muh. Sanusi, Nina Utami Y Sapinah, Sapinah Sapiri, Muhtar Sapsuha, Mubasysyyratul Ummah Sardjan, Baso Sari Fatimah Mus Sastri Ayu Wiranitania Selmiana Salam Sijal, Mutakallim Siradjuddin Sirajuddin Sirajuddin Sirajuddin Sitti Fadjriyah Sitti Syamsiah Sudarmi Sudirman Sudirman . Sudirman Sudirman Suhartini, Eka Sukmawati Sukmawati Sumarlin Sumarlin Sumarlin Sumar’in, Sumar’in Supriyanto, Benny Eko Susanto, Hery Suyuti, Muhammad Gazali Syahruddin Kadir Syam, Agus Syamsul Syamsul Syarif Syharir Malle Sylvana, Andi Sylvana, Andi Tajrim, Muh. Tawwab, M. Abdut Tri Gunarsih Tuarita, Adam Tunggul Prasodjo Un Dini Imran Usman Jafar Wahyuddin Abdullah Wahyudi, Iqmal Yuli Rahmini Suci yumita, yumita Zahra, Sufiani