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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Dedikasi Masyarakat Jurnal Inovasi Bisnis (Inovbiz) Kamaya: Jurnal Ilmu Agama AkMen JURNAL ILMIAH Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Khatulistiwa YUME : Journal of Management IJISH (International Journal of Islamic Studies and Humanities) Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Musamus Accounting Journal Value: Jurnal Manajemen dan Akuntansi Jurnal Al-Dustur Amnesty: Jurnal Riset Perpajakan Airlangga International Journal of Islamic Economics and Finance Perspektif Akuntansi Journal of International Conference Proceedings Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Rayyani, Wa Ode
Universitas Muhammadiyah Makassar
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ACCOUNTABILITY OF PERFORMANCE INTEGRATED WITH THE VALUE OF ISLAMIC CIVILIZATION: THE CASE OF MUHAMMADIYAH UNIVERSITY OF MAKASSAR Rayyani, Wa Ode; Abbas, Ahmad; Hannani, Hannani
IJISH (International Journal of Islamic Studies and Humanities) Vol 2, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/ijish.v2i2.881

Abstract

The objective of this research is to describe accountability of performance integrated with the value of Islamic civilization and find the essence from framework of Islamic accountability of organization. This research is qualitative type using interpretive spiritualism paradigm under ethnomethodology approach. The object of this research is Muhammadiyah University of Makassar and informants are people involved in making a decision in the university. The result reveals that the accountability in Muhammadiyah University of Makassar is built using the religious spiritualism under a foundation of Islamic values consisting of ukhuwah and sincerity, amanah, oriented goal, effectiveness and efficiency, opennes, and consistency. The further result discloses that sincerity is the strongest value to build the accountability of performance
ACCOUNTABILITY VALUES FOR THE PERFORMANCE IN PRIVATE ISLAMIC UNIVERSITY Rayyani, Wa Ode; Hannani, Hannani
Jurnal Al-Dustur Vol 3, No 1 (2020)
Publisher : IAIN Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/jad.v3i1.732

Abstract

The study aims to reveal the values of performance accountability in private Islamic universities. Type of qualitative research was used in this study by reviewing literature in the context of private Islamic universities. The three objects in this study were Universitas Islam Indonesia, Universitas Muslim Indonesia, and Universitas Muhammadiyah Yogyakarta. The result of this study revealed that the private Islamic universities are promoting Islamic values in their performance accountability. The accountability value of a private Islamic university includes trust in work, which consists of professionalism, honest, worship and charity deeds as well as exploring the religion and professions for understanding the value of religious ordinances and diligently working.
Accountability of Performance Integrated With the Value of Islamic Civilization: The Case of Muhammadiyah University of Makassar Wa Ode Rayyani; Ahmad Abbas; Hannani Hannani
IJISH (International Journal of Islamic Studies and Humanities) Vol. 2 No. 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/ijish.v2i2.881

Abstract

The objective of this research is to describe accountability of performance integrated with the value of Islamic civilization and find the essence from framework of Islamic accountability of organization. This research is qualitative type using interpretive spiritualism paradigm under ethnomethodology approach. The object of this research is Muhammadiyah University of Makassar and informants are people involved in making a decision in the university. The result reveals that the accountability in Muhammadiyah University of Makassar is built using the religious spiritualism under a foundation of Islamic values consisting of ukhuwah and sincerity, amanah, oriented goal, effectiveness and efficiency, opennes, and consistency. The further result discloses that sincerity is the strongest value to build the accountability of performance
Peningkatan Daya Saing UMKM Melalui Optimalisasi Penyusunan Laporan Keuangan Wa Ode Rayyani; Muhammad Nur Abdi; Endang Winarsi; W Warda

Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/jdm.v3i2.537

Abstract

This activity aims to improve the competitiveness of MSMEs by optimizing the preparation of financial statements. The background of the activity is the phenomenon of small business people, such as Micro Enterprises and Small Businesses which are generally engaged in the home industry, not yet realizing the importance of financial reports, even consider not needing financial reports because it is quite troublesome. Most transactions are recorded in memory, only a few are left in the notes that are "ala levels" as well. Because of the chaotic financial records, micro and small businesses have weak competitiveness due to not knowing their business position, whether they are profitable or even losing money. The results of the process are processed based on the type of qualitative data with data collection methods carried out using observation, in-depth interviews, and documentation. The results of the implementation of the activities indicate that most of the Micro and Small Business actors have not carried out accounting records properly and correctly. Various reasons for not recording include, among others, because accounting records are very inconvenient or even there is no evidence of transactions made. As a partner in this assistance is a micro-scale household business engaged in the "Makassar specialty" snacks managed by Ms. Rosmala and has been running for three years. The results of the mentoring show the interest of partners in financial reporting after the training.
PENGARUH SIKAP KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PEMODERATING (STUDI EMPIRIS DI UNIVERSITAS MUHAMMADIYAH MAKASSAR) Wa Ode Rayyani
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research departs from the large demands for performance, where universities are expected to be able to produce output from quality performance. Therefore, this study is intended to describe the influence of work attitudes and work culture on performance by being moderated by motivational variables. This research is an empirical study conducted at the Muhammadiyah University of Makassar. As for data collection using survey methods through questionnaires aimed at Muhammadiyah University Makassar lecturers / employees as many as 60 people were selected by purposive sampling. The analytical method used is Multiple MRA (Moderated Regression Analysis). The hypothesis proposed is based on the expectation of the influence of work attitudes and organizational culture on the performance of higher education by being moderated by motivational variables. The results of the study indicate that there is a significant influence between work attitudes and organizational culture on performance. The existence of the moderating variable namely the motivation variable further strengthens the interaction of the influence of work attitude variables on performance, as well as the interaction of the influence of organizational culture variables on performance.
MENGUAK IMPLEMENTASI PRINSIP GOOD GOVERNMENT GOVERNANCE DALAM PENGELOLAAN DANA DESA: SEBUAH UPAYA PENCEGAHAN FRAUD Wa Ode Rayyani; Jumiati Jumiati; Sunarti Sunarti
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine how the implementation of the principles of Good Governance Government in the management of village funds as an effort to prevent fraud in Toddotoa Village, Pallangga District, Gowa Regency. Toddotoa Village is one of the villages in Gowa Regency that receives a relatively large allocation of village funds compared to other villages and experiences an increase in the allocation every year. The research approach with qualitative research uses a case study method in which desk study and field study with interviews and observations in order to collect data. The results showed that Toddotoa Village had synergized well in applying the principles of Good Government Governance. In order to achieve Good Government Governance as an effort to prevent fraud, the three pillars of Good Government Governance namely accountability, transparency and participation are well implemented through concrete actions in the form of injecting Good Government Governance values ​​in the practice of organizing village fund management so as to minimize, even prevent the occurrence of fraud in managing village funds.
The Involvement of Firms in Helping Fight the Pandemic of COVID-19 : Evidence from Indonesia Ahmad Abbas; Mohamad Ilham; Neks Triani; Ainun Arizah; Wa Ode Rayyani
Inovbiz: Jurnal Inovasi Bisnis Vol 8, No 1 (2020)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.509 KB) | DOI: 10.35314/inovbiz.v8i1.1314

Abstract

The purpose of this study is to demonstrate the magnitude of firms socially involved in helping fight the pandemic of COVID-19. This study highlights 680 go public firms in Indonesia. The content analysis is used to find the information of firms’ social involvement. The result point of this study demonstrates that from 680 go public firms listed during the pandemic, there are only seven and one-half percent of companies involved in combating the coronavirus outbreak. Firms provide the donation including funds, free internet services, nutrition products, masks, and medical supplies. They have recognized their social  involvement as the form of corporate social responsibility
GOING CONCERN PERSPEKTIF PELAKU USAHA MIKRO: UPAYA MENGUNGKAP SELUBUNG MAKNA MELALUI FENOMENOLOGI Wa Ode Rayyani; Idra Wahyuni; Muhammad Adil; Sri Andayaningsih
Jurnal Ilmiah Akuntansi Manajemen Vol 4 No 1 (2021): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v4i1.853

Abstract

Penelitian ini berangkat dari fenomena para pelaku usaha mikro yang terus bertahan setiap harinya menjalani masa-masa sulit dalam usahanya, namun terus dapat menjalankan usahanya. Meskipun usaha yang dijalankan “terlihat” memberikan keuntungan yang kecil, namun usaha tersebut terus ada [baca: eksis], bahkan mampu melewati setiap masa sulit yang ditemuinya, sementara beberapa usaha besar cukup terpukul ketika melewati ketidakpastian ekonomi. Kami kemudian tertarik untuk mengetahui apa makna going concern yang dipahami oleh para pelaku usaha mikro. Penelitian ini bertujuan untuk mendapatkan pemahaman mengenai makna going concern dari sudut pandang pelaku usaha mikro yang terdampak Covid-19 di Sungguminasa, Kabupaten Gowa, Sulawesi Selatan. Metode penelitian menggunakan Fenomenologi Transcendental Husserl. Informan sebanyak tiga orang dengan latar belakang usaha menjual kue tradisional (jalangkote dan donat), penjual mainan anak dan usaha oleh-oleh khas Makassar “kacang krispi”. Hasil penelitian mengungkapkan bahwa informan memahami kelangsungan usaha (going concern) sebagai suatu konsep dimana bisnisnya akan terus berlanjut baik di masa normal maupun sulit salah satunya dengan cara mengelola keuangan usaha dengan baik. Makna lain yang terungkap bahwa going concern bukan hanya sekedar bagaimana sebuah usaha dapat terus terjaga kestabilan asetnya, namun juga bagaimana menjaga semangat dan sikap optimis terus ada dan menjadi ruh dalam menjalani usaha. Memasrahkan hasilnya pada Tuhan juga menjadi salah satu kiat bertahan dan menjaga kewarasan di tengah kondisi sulit akibat pandemi. Temuan penelitian ini berdasarkan hasil analisis dan bracketing bahwa semangat, optimistis dan kepasrahan pada Tuhan merupakan bagian dari prinsip going concern perspektif pelaku usaha mikro.
PENINGKATAN DAYA SAING USAHA MELALUI PERBAIKAN PROSES PRODUKSI PETAMBAK GARAM RAKYAT KECAMATAN TAMALATEA KABUPATEN JENEPONTO Wa Ode Rayyani; Fauzan Hamdi; Nurinaya
Jurnal Pengabdian Pada Masyarakat MEMBANGUN NEGERI Vol 6 No 1 (2022): Jurnal Pengabdian Kepada Masyarakat Membangun Negeri
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pkm.v6i1.1764

Abstract

Kegiatan ini dimaksudkan untuk memberikan alternatif solusi atas masalah yang dihadapioleh kelompok petani garam rakyat “usaha bersama” di Kecamatan Tamaleta KabupatenJeneponto. Masalah utama yang dihadapi para petambak garam rakyat di daerah ini adalahlemahnya daya saing yang jika ditelusuri masalah ini bermuara pada kurangnya pengetahuanpetambak dalam menghasilkan produk yang berkualitas. Metode yang digunakan adalahpendekatan Participatory Rural Appraisal (PRA) melalui Fokus Group Discussion danpendampingan selama kurang lebih tiga bulan. Metode PRA di angap paling tepat digunakandalam kegiatan pengabdian ini karena dengan metode tersebut masyarakat di ajak untuk turutberpartisipasi dalam proses maupun pengembangan kegiatan. Hasil kegiatan ini berupatransfer pengetahuan dan teknologi mengenai proses perbaikan produksi garam. Luarankegiatan berupa modul penyusunan rencana anggaran, pengetahuan dan keterampilan.
SHARIA BANKS AND THEIR BUSINESS EARNINGS: AN EMPIRICAL EXPLORATORY OF THE CASE OF INDONESIA Ahmad Abbas; Wa Ode Rayyani; Rini Purnamasari
Airlangga International Journal of Islamic Economics and Finance Vol. 3 No. 1 (2020): JANUARY-JUNE 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/aijief.v3i1.19326

Abstract

This research aims to identify the tendency of business earnings obtained by shariah banks and detect its patterns. The sample of this research was sharia commercial banks listed in Indonesia Bank and Financial Services Authority over the period of 2010-2017. The data of financial statements were utilized in this research. The result of this research pointed out that net income during eight periods of observation has shown fluctuative result. The further result found that the value of smoothness tends to go zero. It indicated that earnings pattern in sharia banks is highly smooth.
Co-Authors Abbas, Ahmad Abdul Thalib Ahmad Abbas Ahmad Abbas Andi Rustam Arizah, Ainun Astri Dyastiarini Basri Basir Endang Winarsi Hannani Herdiana Herdiana Hesti Pratiwi Idra Wahyuni Idrawahyuni Aulia Idrawahyuni Idrawahyuni Idrawahyuni Idrawahyuni Ilham Akbar Wafir Jumiati Jumiati Kartini Hanafi Linda Arisanty Razak Mohamad Ilham Mohammad Ayaz Muhaimin Muhaimin Muhammad Adil Muhammad Faisal Arif Muhammad Nur Abdi Neks Triani Nur'Izzah Amaliah Yusuf Nurinaya, Nurinaya Ratna Ayu Damayanti Rini Purnamasari Safria Syarifuddin Salwa Khaerunniza Sentot Imam Wahjono Sri Andayaningsih Sri Andyaningsih Sunarti Sunarti W Warda