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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pajak dan Analisis Ekonomi Syariah
Wa Jana
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Praktek Apptita’galak Tana (Gadai Sawah) dalam Perspektif Akuntansi Syariah Wa Jana; Khairunnisa Kahar; Teguh Setiawan; Nina Yustina; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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Abstract. This research aims to explore the meaning of informants' experiences in the practice of pawning, analyze the relationship between relevant statements, and describe the practice of pawning rice fields from the perspective of local wisdom values based on the provisions of Islamic sharia. The method used in this research is a qualitative approach with the phenomenological method. The research was conducted for approximately 3 (three) months (January-March 2022) in Bontolangkasa village. Appita'galak Tana means turning cultivated rice fields into collateral to get funds quickly. The values of tolerance and solidarity that underlie the practice of Appita' galak tana in Bontolangkasa village are a manifestation of the pacce values of the Bugis people to strengthen brotherhood through strong tolerance and solidarity. The appita'galak tana transaction has met the required criteria, namely that there is a debt transaction that was carried out because of the need for funds and no recording was carried out and there were no witnesses, where only two parties transacted, the land owner and the capital owner and were in a state of mind. There is a deviation in the practice of appita'galak tana that cannot be tolerated, namely the use of pawned goods by murtahin. Where the use of pawned goods is caused by borrowing money. This action includes usury an-nasiah even though the land/rice field pawning transaction already has permission from rahin.
Bias Kognitif dalam Pengambilan Keputusan Audit: Sebuah Kajian Literatur Sistematis Wahyudi Wahyudi; Wa Jana; Ernawati Usman; Jurana Jurana; Mustamin Mustamin
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 4 (2025): Oktober: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i4.1628

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This study aims to synthesize the literature on cognitive bias in auditor decision-making from 2015–2025. Using the Systematic Literature Review (SLR) method guided by the PRISMA framework, 50 scientific articles were systematically analyzed. A multi-level analysis was conducted to identify dominant types of biases, their influencing factors at the individual, organizational, and institutional levels, and effective mitigation strategies. The findings reveal four primary cognitive biases: anchoring, confirmation, overconfidence, and availability bias. Factors influencing the emergence of these biases include auditor experience and professional skepticism (micro-level), time pressure and organizational culture (meso-level), as well as professional regulations and the adoption of technology like AI (macro-level), which gives rise to automation bias. Identified mitigation strategies include bias-awareness training, the use of decision support tools, and strengthening professional skepticism through a supportive organizational culture. This review provides a comprehensive understanding of the dynamics of cognitive bias and offers practical implications for the development of training programs, professional policies, and audit system design in the digital era to enhance audit quality and objectivity.
PENYUSUNAN LAPORAN KEUANGAN USAHA BODY’S BARBER SHOP LATTA MENGGUNAKAN APLIKASI AKUNTANSI UKM Femi N Souhaly; Carmelia A Toisuta; Wa Jana; Novrits V Tanate
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 06 (2023): DESEMBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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UMKM saat ini menjadi salah satu jenis usaha yang dapat dilakukan oleh kaum milenial dengan modal yang tidak terlalu besar tetapi bisa mendapatkan keuntungan yang besar. Namun UMKM bisa saja rugi ketika sang pengusaha belum memahami pasar dan manajemen keuangan (aktivitas kas masuk dan kas keluar) yang tidak baik dalam hal ini sering diabaikan pencatatannya. Apalagi UMKM di indonesia masih memilki informasi yang kurang akan pentingnya menyusun laporan keuangan dalam sebuah usaha. Oleh karena itu, kegiatan pengabdian ini bertujuan untuk membantu UMKM dalam menyusun laporan keuangan agar lebih efektif, efisien dan akurat menggunkan aplikasi/software. Selain itu menambah pengembangan ilmu bagi kami untuk bagaimana cara kami bersosialisasi dan mengkomuniasikan sebuah informasi kepada orang lain. Pendampingan ini dilakukan dengan 4 tahap yakni ; 1) tahap persiapan dan observasi, 2) tahap pengenalan aplikasi, 3) tahap pengampingan menyusun laporan keuangan, 4) tahap evaluasi. Pendampingan ini dilakukan kepada UMKM Barber Body's yang beralamat di Jl. Wolter Monginsidi, Desa Latta, Kecamatan Baguala. Sehingga diharapkan output dari kegiatan kami para pelaku UMKM dapat lebih cermat dalam penyusunan laporan keuangan mereka untuk mengoptimalkan kinerja UMKM.
Co-Authors Andi Chairil Furqan Carmelia A Toisuta Ernawati Usman Femi N Souhaly Khairunnisa Kahar Mustamin Mustamin Nina Yustina Novrits V Tanate Nurdin, Jurana Rahayu Indriasari Wahyudi Wahyudi