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All Journal Al-Kharaj: Journal of Islamic Economic and Business Didaktik : Jurnal Ilmiah PGSD STKIP Subang Financial and Accounting Indonesian Research
Zainal Potton
Universitas Muhammadiyah Enrekang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Objektivitas dan Integritas pada Pengaruhnya terhadap Kuliatas Audit Riska Amalia; Zainal Potton; Rista Astari Rusdin
Financial and Accounting Indonesian Research Vol. 3 No. 2 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i2.1341

Abstract

Audit internal merupakan alat bantu pengendalian manajemen dalam melakukan kegiatan penilaian yang bebas terhadap semua kegiatan perusahaan agar selalu dalam keadaan normal. Oleh karena itu, audit internal harus menyusun suatu pengendalian internal yang baik dan tepat, mengadakan pengawasan atas pelaksanaan kegiatan usaha, mengukur dan menilai serta member saran-saran perbaikan yang sangat diperlukan oleh manajemen. Penelitian ini merupakan jenis penelitian yang bersifat kuantitatif, dengan memberikan gambaran di masa sekarang dan di masa yang akan datang. Penelitian ini merupakan penelitian yang menjelaskan tentang gejala, peristiwa, kejadian yang terjadi. Penelitian ini memusatkan pada fenomena yang sedang terjadi pada saat penelitian ini dilakukan. Hasil penelitian menunjukkan bahwa nilai signifikansi pengaruh obyektivitas terhadap kualitas audit adalah sebesar 0,004 < 0,05 sedangkan t hitung sebesar 2,99. Hal ini berarti Obyektivitas berpengaruh positif dan signifikan terhadap kualitas audit. Sedangkan nilai signifikansi pengaruh integritas terhadap kualitas audit adalah sebesar 0,056 > 0,05 sedangkan t hitung sebesar 0,58. Hal ini berarti Integritas tidak berpengaruh signifikan terhadap kualitas audit.
Understanding Profit from the Perspective of Women Daily Cake Sellers Masradin Masradin; Zainal Potton; Syarifuddin Syarifuddin; Darwis Said
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8585

Abstract

This study aims to uncover the meaning of profit from the perspective of home-based cake sellers in Rappocini District, Makassar, as household-based micro-enterprises who play dual roles in the family economy. Using an interpretive phenomenological approach and The Cultural Shaping of Accounting framework, this study explores how life experiences, cultural values, and domestic conditions shape the meaning of profit beyond formal accounting concepts. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using NVivo 12. The results of the study revealed five main themes of profit meaning, namely: as a means of fulfilling daily food needs, financing children's education, household needs, savings to face uncertainty, and as working capital for business sustainability. These findings indicate that profit is understood as a source of welfare, security, and family stability and links the household economy and business economy. This study contributes to the development of accounting studies with a cultural and gender perspective, and provides implications for mentoring MSMEs in the social behavior of micro enterprises.
Objektivitas dan Integritas pada Pengaruhnya terhadap Kuliatas Audit Riska Amalia; Zainal Potton; Rista Astari Rusdin
Financial and Accounting Indonesian Research Vol. 3 No. 2 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i2.1341

Abstract

Audit internal merupakan alat bantu pengendalian manajemen dalam melakukan kegiatan penilaian yang bebas terhadap semua kegiatan perusahaan agar selalu dalam keadaan normal. Oleh karena itu, audit internal harus menyusun suatu pengendalian internal yang baik dan tepat, mengadakan pengawasan atas pelaksanaan kegiatan usaha, mengukur dan menilai serta member saran-saran perbaikan yang sangat diperlukan oleh manajemen. Penelitian ini merupakan jenis penelitian yang bersifat kuantitatif, dengan memberikan gambaran di masa sekarang dan di masa yang akan datang. Penelitian ini merupakan penelitian yang menjelaskan tentang gejala, peristiwa, kejadian yang terjadi. Penelitian ini memusatkan pada fenomena yang sedang terjadi pada saat penelitian ini dilakukan. Hasil penelitian menunjukkan bahwa nilai signifikansi pengaruh obyektivitas terhadap kualitas audit adalah sebesar 0,004 < 0,05 sedangkan t hitung sebesar 2,99. Hal ini berarti Obyektivitas berpengaruh positif dan signifikan terhadap kualitas audit. Sedangkan nilai signifikansi pengaruh integritas terhadap kualitas audit adalah sebesar 0,056 > 0,05 sedangkan t hitung sebesar 0,58. Hal ini berarti Integritas tidak berpengaruh signifikan terhadap kualitas audit.
IMPLEMENTASI TEKNOLOGI DIGITAL DALAM TRANSFORMASI PERPUSTAKAAN UNIVERSITAS HASANUDDIN Ahmad Dhani R; Ismaya; Muhammad Nasrul; Syahdan; Zainal Potton
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 03, September 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.17495

Abstract

This study aims to describe the implementation of digital technology in the transformation of Hasanuddin University Library, analyze the readiness of infrastructure and human resources, and identify the factors influencing users’ utilization of digital library services. This research employed a qualitative approach with a case study design. Data were collected through interviews, observation, and documentation involving library managers, librarians, and users as informants. The findings indicate that Hasanuddin University Library has implemented various digital services, including Online Public Access Catalog (OPAC), institutional repository, e-journal access, collection search services, and several system-based administrative services. These digital services provide users with faster, more flexible, and more efficient access to information. In terms of internal management, processes such as bibliographic data entry, metadata processing, collection inventory, and collection data storage have also begun to shift toward digital systems. The readiness of infrastructure, human resources, and supporting systems is generally adequate, as indicated by the availability of internet networks, computer devices, servers, and library automation systems. However, several obstacles remain, including network disruptions, system stability issues, data security concerns, limited integration among platforms, budget constraints, and metadata quality that has not yet been fully standardized. The utilization of digital library services is influenced by ease of access, time efficiency, content relevance, service quality, and users’ academic needs. Overall, the digital transformation of Hasanuddin University Library has had a positive impact on library services, although continuous development is still required to ensure that digital services operate more optimally.
Co-Authors Ahmad Dhani R Darwis Said, Darwis Ismaya Masradin, Masradin Muhammad Nasrul Riska Amalia Rista Astari Rusdin Syahdan Syarifuddin Syarifuddin