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All Journal Jurnal Keuangan dan Perbankan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Syntax Literate: Jurnal Ilmiah Indonesia Iqtishoduna: Jurnal Ekonomi Islam An Nisa' Jurnal Ilmiah Akuntansi Peradaban Tangible Journal International Journal of Community Service Jurnal Iqtisaduna Islamic Accounting and Finance Review Islamic Economic and Business Journal Asian Journal of Community Services (AJCS) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Income Journal: Accounting, Management and Economic Research JICS : Journal Of International Community Service Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Syariati, Namla Elfa
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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Socialization of Small Medium Enterprise (SME) Financial Management Accountability Based On Sharia Enterprise Theory In Kampung Moten Seremban Negeri Sembilan, Malaysia Bulutoding, Lince; Rahmah Sari, Nur; Jannah, Raodatul; Fadhilatunisa, Della; Elfa Syariati, Namla; Suhartono, Suhartono
International Journal Of Community Service Vol. 4 No. 1 (2024): February 2024 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i1.256

Abstract

The aim of this International Community Service program is to socialize SMEs management based on Sharia Enterprise Theory (SET) in managing banking products as an additional fund for them. Moreover, this program was also carried out to socialize sharia-based business management, regarding SET concept-based accountability. This article is written to present the results of the FGD that illustrate that SMEs actors do not fully understand a SET concept-based accountability in managing their business. Accountability is still understood only as making financial reports in order to obtain credit. In understanding a SET concept-based accountability, SMEs actors must have an Islamic economics thinking paradigm that everything in this world belongs to Allah SWT and humans are only recipients of trust. Furthermore, based on the SET concept, there are three stakeholders in the Company that need to be met in accountability’s indicators, namely God, humans and the universe. Accountability applied by SMEs actors does not yet fully understand that the business they own is a mandate from Allah SWT which must always be accounted for, such as accurate financial reports are made so that Allah's rights are not oppressed, for example in the form of zakat.
The The Role of the OCEAN Personality Model in Moderating the Determinants on the Quality of Local Budget Utilization Rizka Amaliah; Majid, Jamaluddin; Syariati, Namla Elfa
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.38

Abstract

This study aims to determine the effect of human resource competence, organizational culture, and internal control on the quality of budget utilization with the OCEAN personality model as a moderating variable at the Makassar Public Health Center. This research method is quantitative with a descriptive approach. The population and sample in this study were financial managers at the Makassar Public Health Center. The sampling technique used was purposive sampling. Respondents in this study were financial managers at health centers in 15 districts of Makassar City. The data used in this study is primary data obtained from respondents through a questionnaire survey. This study uses multiple linear regression analysis and moderated regression analysis (MRA) with an analytical approach. The results showed that the competence of human resources, organizational culture, and internal control affect the quality of budget utilization. Furthermore, the OCEAN personality model is able to moderate the competence of human resources and organizational culture on the quality of budget utilization, while the OCEAN personality model is not able to moderate internal control over the quality of budget utilization.
Determinan Kepatuhan Wajib Pajak dengan Pengetahuan Sebagai Pemoderasi Pualam, Andi Ruby Arsy; Bulutoding, Lince; yariati, Namla Elfa; Fadhilatunisa, Della; Talaohu, Sanunggarah
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.24192

Abstract

The decline in state revenue from taxes was due to the existence of taxpayers who did not comply in carrying out their tax obligations. The Indonesian government's efforts to make taxpayers comply in carrying out their tax obligations include implementing tax sanctions and the Voluntary Disclosure Program. The purpose of this study was to determine the effect of tax sanctions and Voluntary Disclosure Program on the compliance of individual taxpayers registered at KPP Pratama Makassar Utara. The population in this study were all individual taxpayers registered at KPP Pratama Makassar Utara using a sample of 100 samples based on purposive sampling as a sampling technique. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study show that tax sanctions and Voluntary Disclosure Program have a positive and significant effect on taxpayer compliance. The results of this study also indicate that knowledge of taxation has not been able to moderate the relationship between tax sanctions and the Voluntary Disclosure Program on taxpayer compliance.
FGD ON MSME MANAGEMENT STRATEGIES IN FACING GLOBAL COMPETITION FROM AN ISLAMIC PERSPECTIVE Bulutoding, Lince; Sari, Nur Rahmah; Suhartono, Suhartono; Jannah, Raodahtul; Sumarlin, Sumarlin; Syariati, Namla Elfa; Iwang, Baso; Sirajuddin, Sirajuddin; Lutfi, Mufti; Habibi, Ahmad; Zainal, Ghaliah Jalwaa Insyrah; Saifullah, Fu’ad; Iffah, Nur; Masrawati, Masrawati
JICS : Journal Of International Community Service Vol 3 No 01 (2024): JICS : Journal Of International Community Service
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jics.v3i01.1265

Abstract

Tapandullu Beach, located in Mamuju Regency, is a stunning tourist destination, renowned for its outstanding natural beauty. With its fine white sand and crystal clear waters, the beach is an ideal choice for visitors seeking a tranquil and relaxing nature experience. Around the beach, a number of MSME players are trying to capitalize on the existing tourism potential. They offer a variety of specialty products, ranging from local food to handicrafts that reflect regional culture. These businesses not only add value for visitors, but also contribute to the economic growth of the local community. However, challenges cannot be ignored. MSME players must compete with products from outside that often have better variety and quality. This study examines the management strategies of Micro, Small and Medium Enterprises (MSMEs) in facing global competition, with a sharia-based approach. Sharia Enterprise Theory (SET) is used to understand the sharia-based approach. The method used is Focus Group Discussion (FGD) involving MSME players in Tapandullu Beach, Mamuju Regency. The results showed that the application of sharia principles not only increases the competitiveness of MSMEs in a sustainable manner, but also helps in maintaining ethical values and social responsibility. MSMEs and managers have three groups of stakeholders that must be taken into account in every accountability. FGD participants identified key challenges such as limited capital, poor marketing, and product quality. Proposed solutions included access to Islamic financing, digital cooperation, and skills training. The findings are expected to guide other MSME players in formulating suitable strategies, so that they can improve their position and contribution in the global market more effectively.
Assistance In Financial Management of Karampuang Island Tourism Towards International Tourism Bulutoding, Lince; Rahmah Sari, Nur; Ambo Masse, Rahman; Hasbiullah, Hasbiullah; Suhartono, Suhartono; Jannah, Raodahtul; Sumarlin, Sumarlin; Elfa Syariati, Namla; Marsanda, Marsanda; Reski Ananda Putri, Andi; Reza Pahlevi, Ashraf; Adam Nursya Ban, Muh.; Musdalifa, Musdalifa
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024 (Indonesia - Thailand - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.817

Abstract

This study aims to analyze and assist in the financial management of tourism on Karampuang Island with the hope of increasing the island's tourist appeal for foreign visitors. The methods used in this study are literature study and Focus Group Discussion (FGD). Through literature study, data and information regarding best practices of financial management in the tourism sector were taken from various literature, journals and related documents. Furthermore, FGD was conducted by involving local stakeholders, including tourism attraction managers, local communities, and government officials. This activity aims to explore ideas, challenges, and solutions related to sustainable tourism financial management. The results of the FGD show that many tourism actors on Karampuang Island still experience difficulties in managing finances effectively. Therefore, training and assistance in budget management, financial recording, and marketing planning are needed. It is hoped that with this assistance, tourism actors can improve their managerial capacity and develop effective strategies to attract foreign tourists. These findings form the basis for formulating policy recommendations that support the development of sustainable tourism on Karampuang Island.
Strategic Design for the Development of UMKM Management in Improving the Economy of Communities on the Mekong River-Vietnam Bulutoding, Lince; Iwang, Baso; Sahban, Azizah; Sari, Nur Rahma; Jannah, Raodahtul; Fadhilatunnisa, Della; Fajrin, Farid; Suhartono, Suhartono; Syariati, Namla Elfa; Muslimah, Firanti; Ahmad, Angriani
Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i12.12968

Abstract

This study aims to analyse the design of development strategies for the management of Micro, Small and Medium Enterprises (MSMEs) in the Mekong River region of Vietnam and their impact on the local economy. A qualitative approach was used through FGDs and site surveys to understand the location patterns of MSMEs and the factors that influence their success in improving community welfare. The results show that strategic geographic location, taking into account accessibility, resource availability, and government policy support, plays an important role in determining policies to improve MSMEs' operational efficiency and expand markets. However, challenges such as limited access to capital, lack of access to banking and lack of managerial skills hinder the development of MSMEs in the region.
PENGARUH KOMPETENSI APARATUR, SISTEM INFORMASI AKUNTANSI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Ananda, Reski; Suwandi, Memen; Syariati, Namla Elfa
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.58967

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi apartur, sistem informasi akuntansi, dan kejelasan sasaran anggaran terhadap akuntabilitas pengelolaan dana desa dengan sistem pengendalian internal sebagai variabel moderasi. Penelitian dilakukan di Kantor Desa Kecanatan Pattallassang, Kabupaten Gowa, dengan 37 responden menggunakan metode purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi berganda linier dan Analisis Regresi Moderat (MRA) . Hasil penelitian menunjukkan bahwa kompetensi aparatur dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas, sedangkan kejelasan sasaran anggaran tidak berpengaruh. Sistem pengendalian internal memoderasi kompetensi aparatur dan sistem informasi akuntansi, namun tidak memoderasi kejelasan sasaran anggaran. Implikasi penelitian ini dapat menjadi acuan untuk meningkatkan tata kelola dana desa melalui peningkatan kualitas aparatur dan efektivitas sistem pengendalian, guna mendorong pengelolaan yang lebih transparan, akuntabel, dan dipercaya masyarakat.
Pemaknaan Time Driven Activity Based Costing Produk Perbankan Syariah: Sebuah Fenomenologi Tauhid Bulutoding, Lince; binti Saban, Azizah; Supriadi; Syariati, Namla Elfa; Sombolayuk, Wilhalminus; Muchlish, Mustakim; Sari, Nur Rahma
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3457

Abstract

The purpose of this study is to reveal and interpret the calculation of the cost of determining wadiah yad dhamanah savings at Bank Syariah Indonesia (BSI) based on activities that use the concept of sharia and spiritual time driven activity-based costing (SSTDABC). Time Driven Activity Based Costing (TDABC) has a weakness in cost calculation because it does not take into account cognitive time distortion (CTD) owned by human resources. This can lead to irrelevant revenue and cost assessments that will affect managers' decision-making. The Interpretive method of monotheistic phenomenology used in this study includes noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction to reveal the phenomena experienced by participants related to determining activity-based costs so as to produce an Islamic banking product (wadiah yad dhamanah). The results of this study reveal that sharia and spiritual time driven activity-based costing can be developed in Islamic banking. The SSTDABC concept will become the “spirit” for the management of Islamic banks in the world and in Indonesia in particular. SSTDABC can be a new input for the development of theory both in the field of service companies and in the field of industry globally and nationally.
The Influence of Taxpayer Awareness, Tax Sanctions, and Tax Knowledge on Taxpayer Compliance, Moderation of Morals Indriani; Namla Elfa Syariati; Nur Rahmah Sari
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.49

Abstract

Taxes are the main source of state revenue which plays an important role in financing development and the provision of public services. However, the level of compliance of taxpayers, especially Micro, Small, and Medium Enterprises (MSMEs), is still a challenge in the tax system in Indonesia. This study aims to analyze the influence of tax paying awareness, tax sanctions, and tax knowledge on the compliance of MSME taxpayers with morals as a moderation variable. This study uses a quantitative approach with a survey method. The research population is MSME taxpayers registered at KPP Pratama Bulukumba. Sampling was carried out using non-probability sampling techniques. Data were collected through a questionnaire on a Likert scale and analyzed using Moderated Regression Analysis (MRA).The results of the study show that tax paying awareness, tax sanctions, and tax knowledge have a positive effect on taxpayer compliance. In addition, morals have been proven to strengthen the influence of tax payment awareness on taxpayer compliance, but do not moderate the influence of tax sanctions and tax knowledge on compliance. These findings suggest that moral factors play a selective role in shaping tax compliance, particularly when interacting with awareness-based internal factors. Theoretically, this study expands the application of the Theory of Planned Behavior by integrating moral values (morals) as a moderation variable in the context of taxation. Practically, the results of this study imply that efforts to improve tax compliance not only need to emphasize the enforcement of sanctions and increase tax knowledge, but also the strengthening of taxpayers' awareness and moral values to encourage voluntary and sustainable compliance.
Financial Distress, Sales Growth, and Gender Diversity: Dampaknya pada Tax Aggressiveness (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023) Ratu Zahra Pacita; Memen Suwandi; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i1.166

Abstract

This study aims to examine the effect of financial distress and sales growth on tax aggressiveness in basic and chemical sector companies listed on the IDX in 2021–2023, as well as to examine the role of gender diversity as a moderating variable. This study is quantitative with a comparative causal approach, using secondary data from www.idx.co.id. The sample consisted of 20 companies selected through purposive sampling. Data analysis was carried out using multiple linear regression and Moderating Regression Analysis (MRA). The results show that financial distress and sales growth have a negative effect on tax aggressiveness. Gender diversity cannot weaken the effect of financial distress on tax aggressiveness, but gender diversity can weaken the effect of sales growth on tax aggressiveness.
Co-Authors AA Sudharmawan, AA Adam Nursya Ban, Muh. Aditya, Roby ahmad habibi Ahmad, Angriani Ambo Asse Ameliyani, Rizki Aminuyati Ananda, Reski Andi Nabila Meutia Rafika Andi Noor Wahidin Annisa Faizal Bambang Subroto binti Saban, Azizah Della Fadhilatunisa Della Fadhilatunnisa Fadhilatunnisa, Della Fajrin, Farid Farid Fajrin Hasbiullah, Hasbiullah Ida Ariani Iffah, Nur Indriani Indriani Iwang, Baso Jamaluddin Majid Jamaluddin Majid Jannah, Raodahtul Jayawarsa, A.A. Ketut Kadir, Nurazizah Lince Bulutoding Lutfi, Mufti M. Miftach Fakhri Marsanda, Marsanda Masrawati, Masrawati Memen Suwandi Memen Suwandi Miftahul Khairat Miftahul Khairat Muchlish, Mustakim Musdalifa Musdalifa Muslimah, Firanti Naslia Naslia Naslia, Naslia Nur Al-Fidha Nur Al-Fidha Nur Rahmah Sari Nurazizah Kadir Pacita, Ratu Zahra Pacita Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Rahmah Sari, Nur Rahman Ambo Masse Raodahtul Jannah Raodahtul Jannah Raodatul Jannah Ratu Zahra Pacita Reski Reski Reski Ananda Putri, Andi Reza Pahlevi, Ashraf Riska Ismail Riyadi, Adhe Bagus Rizka Amaliah Rizki Ameliyani Roby Aditiya Rustam Rustam Sahban, Azizah Saiful Muchlis Saiful Muchlis Saifullah, Fu’ad Sari, Nur Rahma Sirajuddin Sirajuddin Sombolayuk, Wilhalminus Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Supriadi Suwandi, Memen Suwandi, Memen Suwandi Talaohu, Sanunggarah Wuryan Andayani Zainal, Ghaliah Jalwaa Insyrah