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All Journal Jurnal Akuntansi Kontemporer Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Akuntansi STIE Muhammadiyah Palopo AKTSAR: Jurnal Akuntansi Syariah J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi dan Governance
Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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PENGARUH INTERGOVERNMENTAL REVENUE, KEKAYAAN PEMERINTAH DAERAH, DAN UMUR PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Sulawesi Tengah) Rafida, Rafida; Ridwan, Ridwan; Abdullah, Muhammad Ikbal; Yamin, Nina Yusnita
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to analyze the effect of intergovernmental revenue, wealth of local government, and local government age to local government financial statement disclosure in Central Sulawesi. The analysis method used in this study is a multiple linear regression analysis. The results showed that intergovernmental revenue, local government wealth, and age of local government have a significant effect to the disclosure level of local government financial statements simultaneously. Intergovernmental revenue has a significant negative effect to the disclosure level of local government financial statements, while the wealth of local government and the age of local governments have no significant effect to the disclosure level of local government financial statements partially.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTA DI INDONESIA Annisa, Andi Nur; Abdullah, Muhammad Ikbal; Iqbal, Muhammad; Yamin, Nina Yusnita
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

 This study aims to determine and analyze simultaneously and partially the influence of local government characteristics on the financial performance of local governments by using a proxy of the characteristics of local governments, namely the size of the regional government, balance funds, and regional spending. The population in this study is the regencies/cities in Indonesia in 2016 as many as 504. The sampling technique used purposive sampling and obtained a sample of 207. The data analysis technique used multiple regression analysis. Based on the results of the study found that simultaneously the characteristics of local governments affect the financial performance of local governments. The size of the regional government, balance funds, and regional expenditure have a partial effect on the financial performance of local governments.
Accountability of the "Title" Hajj in Bugis Culture: Social Interaction and Self Control Jurana Nurdin; Muhammad Ikbal Abdullah; Nina Yusnita Yamin; Rahayu Indriasari; Masruddin Karim; Muhammad Din; Ni Made Suwitri Parwati; Nurlaela Mapparessa
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.04

Abstract

This study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyzed by using the action patterns of the informants, which were obtained through real-life observations, as well as from interviews to understand the responses and interpretations of the informants. The study finds that the “title” of Hajj was interpreted as an action based on social value as well as self-control in behaving in society.
PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA Chalarce Totanan; Arista Arista; Nina Yusnita Yamin; Muhammad Ikbal Abdulllah; Muliati Muliati; Rahayu Indriasari
Jurnal Akuntansi Kontemporer Vol 14, No 1 (2022)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2584.382 KB) | DOI: 10.33508/jako.v14i1.3065

Abstract

Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.
PELATIHAN PENYUSUNAN PEMBUKUAN BERTERIMA UMUM BAGI UKM MITRA BINAAN PT TELKOM Rahayu Indriasari; Nina Yusnita Yamin; Jurana Jurana
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 7 No 2 (2022): Agustus
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v7i2.2372

Abstract

Pelatihan ini dilakukan sebagai upaya pemberian pemahaman dan keterampilan bagi UKM mitra binaan PT Telkom dalam mengelola keuangan usahanya. Usulan pengabdian ini bertujuan untuk meningkatkan kemampuan mitra binaan program menyusun dan membuat pembukuan yang berterima umum untuk menyelesaikan masalah mereka dalam perihal pencatatan keuangan, guna peningkatan kemajuan usaha bagi UKM kelompok mitra binaan program kemitraan PT.Telkom. Para mitra ditargetkan mampu memahami dan mengaplikasikan proses pencatatan aktivitas usaha dan metode penyusunan pembukuan yang berterima umum sehingga dapat meningkatkan kemampuan dalam menjalin kerjasama dengan PT. Telkom sebagai penyalur bantuan pinjaman berbunga rendah dari pemerintah, serta memberikan kemudahan dalam mengambil keputusan bisnis yang strategis. Program ini akan dilaksanakan oleh 3 (Tiga) orang dosen dengan kepakaran pada bidang akuntansi keuangan dan akuntansi manajemen serta 1 mahasiswa sebagai teknisi. Transfer iptek ke mitra dilakukan melalui penyuluhan dalam tiga bentuk, yaitu penyajian materi, demo praktek, dan pendampingan. Hasil yang dilakukan sangat disambut dengan baik oleh para mitra. Mereka berharap agar pelaksanaan kegiatan pengabdian ini dapat dilakukan secara intens agar pengetahuan yang mereka peroleh selalu tertanam dan terimplementasikan dengan baik guna perbaikan pengelolaan keuangan sebagai upaya pengembangan usaha para UKM.
Determinan Transparansi Pelaporan Keuangan Organisasi Perangkat Daerah Riska Riska; Nina Yusnita Yamin; Jurana Nurdin
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.77-86

Abstract

This study aims to analyze the determinants of financial reporting transparency implementation in Regional Apparatus Organizations (RAO). The study employs quantitative approach with population of RAO in Pasangkayu Regency, West Sulawesi; with saturation sampling technique, we explore respondents which are the head of finance and program sub-division. We use multiple linear regression to analyze our data. The results show that external pressure, environmental uncertainty, and management commitment have positive effect on the implementation of financial reporting transparency.
The Accounting information system design of Avia Jaya Savings and Loans Cooperative Palu City Kevin Kevin; Nina Yusnita Yamin; Lucyani Meldawati; Muhammad Afdhal
Sinkron : jurnal dan penelitian teknik informatika Vol. 7 No. 4 (2022): Article Research: Volume 7 Number 4, October 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v7i4.11844

Abstract

Accounting information systems are very important for a financial organization, one of which is a financial information system in cooperatives. Cooperatives that aim for the welfare of their members must pay attention to their accounting information system, so that it does not become an obstacle in the future. The design of an accounting information system in cooperatives is intended to help cooperatives carry out the process of cooperative activities easily. This study aims to design an accounting information system at the Avia Jaya Member Cooperative. This research is a qualitative research with a case study approach which includes system analysis and continued with the design of information systems. The system design method used in this research is the System Development Life Cycle (SDLC) method or the system development life cycle with the waterfall model. The design of information systems is made using flowcharts, Data Flow Diagrams and system implementation. The results of this study based on the system design using Microsoft Excel based on Visual Basic for Applications at the Avia Jaya employee cooperative, it was found that there was a process in the recording of deposit and loan transactions, as well as the resulting reports. The process of making an accounting information system is carried out based on the results of a case study by analyzing the Avia Jaya Employee Cooperative which does not yet have a system so that it hinders the process of running the accounting information system in the cooperative. The existence of this application design can make it easier for cooperative members to carry out the process of preparing financial reports which previously recorded manually into digital records and make it easier for users to make decisions.
Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako Yulianti Yulianti; Muliati Muliati; Jurana Jurana; Muhammad Darma Halwi; Nina Yusnita Yamin; Mustamin Mustamin
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17449

Abstract

The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.
PENGARUH KEJELASAN SASARAN ANGGARAN, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Organisasi Perangkat Daerah kabupaten Tojo Una-una) Yunitha Dwiyanti; Nina Yusnita Yamin; Rahma Masdar
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i1.1039

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pengaruh kejelasan sasaran anggaran, kompetensi aparatur pemerintah daerah dan ketaatan pada peraturan perundangan terhadap akuntabilitas kinerja instansi pemerintah. Populasi penelitian ini adalah Organisasi Perangkat Daerah kabupaten Tojo Una-una yang berjumlah 41 menggunakan teknik sampling jenuh. Responden kepala sub bagian perencanaan dan bendahara. Metode yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan kejelasannsasarannanggaran, kompetensiiaparatur pemerintah daerah dannketaatan pada peraturannperundangan secara simultan maupun parsial berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah.Kata kunci: Kejelasan Sasaran Anggarann, Kompetensi AparaturrPemerintah Daerah, Ketaatan Pada. Peraturan Perundangan, .Akuntabilitas Kinerja Intansi Pemerintah
STRUKTUR PRAKTIK AKUNTANSI BISNIS TIONGHOA (SEBUAH STUDI ETNOGRAFI) Stesya Orhizha Anandita; Nina Yusnita Yamin; Jurana Jurana; Chalarce Totanan; Rahayu Indriasari; Andi Chairil Furqan
Jurnal Akuntansi Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i2.1599

Abstract

ABSTRAKPenelitian ini bertujuan untuk menginterpretasikan pola struktur praktik akuntansi dalam perspektif budaya Tionghoa. Metode penelitian yang digunakan adalah kualitatif dengan paradigma interpretif dan pendekatan etnografi. Jenis dan sumber data terdiri dari data primer dan sekunder. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Terdapat tiga informan yang merupakan pelaku usaha beretnis Tionghoa di Kota Palu yang menjadi subjek penelitian ini. Hasil penelitian menunjukkan bahwa terdapat tiga makna akuntansi dalam perspektif Budaya Tionghoa, yaitu: pertama, akuntansi lisan atau daya ingat; kedua, kekeluargaan yang bersifat tertutup dan diwariskan secara turun-temurun; ketiga, artefak dalam praktik Budaya Tionghoa. Artefak tersebut berperan sebagai penunjang usaha mereka, di mana semua usaha dianggap sebagai aset yang akan terus dijalankan turun temurun hingga kepada anak cucu mereka. Oleh karena itu, tiga makna akuntansi dalam perspektif budaya Tionghoa saling terkait satu sama lain dalam mendukung kegiatan akuntansi penjualan.Kata Kunci : Budaya Tionghoa, Daya Ingat, Rasa Kekeluargaan, Artefak.ABSTRACTThis research aims to interpret the patterns of accounting practice structures from the perspective of Chinese culture. The research employs a qualitative approach with an interpretive paradigm and an ethnographic method. The types and sources of data used in this study consist of primary and secondary data. Data collection techniques include observation, interviews, and documentation. There are three informants who are Chinese business owners in Palu City who are the subjects of this study. The research findings reveal three meanings of accounting in the perspective of Chinese culture: firstly, oral accounting or memory retention; secondly, a closed and hereditary familial relationship; thirdly, artifacts in Chinese cultural practices. These artifacts serve as supports for their businesses, where all their endeavors are considered assets that will be continuously passed down through generations, to their descendants. Therefore, these three meanings of accounting in the perspective of Chinese culture are interconnected in supporting sales accounting activities.Keywords: Chinese Culture, Memory, Family Sense, Artifact.
Co-Authors Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Andi Chairil Furqan Annisa, Andi Nur Arista Arista Kevin Kevin Masruddin Karim Meldawati, Lucyani Muhammad Afdhal Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muliati Muliati Mustamin Mustamin Nurdin, Jurana Nurlaela Mapparessa Parwati, Ni Made Suwitri Rafida, Rafida Rahayu Indriasari Rahma Masdar Ridwan, Ridwan Riska Riska Stesya Orhizha Anandita Totanan, Chalarce Yulianti Yulianti Yunitha Dwiyanti