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All Journal AL-ISHLAH: Jurnal Pendidikan Jurnal Inovasi Bisnis (Inovbiz) Musamus Accounting Journal Mitra Mahajana: Jurnal Pengabdian Masyarakat
Mohamad Ilham
Universitas Musamus
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Developing Illustrated Storybook with Local Characters for Financial Literacy Learning in Elementary Schools Mohamad Ilham; Etriana Meirista; Fredy Fredy
AL-ISHLAH: Jurnal Pendidikan Vol 13, No 1 (2021): AL-ISHLAH: JURNAL PENDIDIKAN
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.919 KB)

Abstract

This study aims at producing illustrated storybook using local characters that meet the eligibility criteria. Research and development (R D) were employed as the research design adopting the 4D models, consisting of four stages: defining, designing, developing, and disseminating. The defining includes need analysis, content analysis, and specification of objectives. The design contains preparation illustrated storybook, selecting characters, choosing story formats, and pre-designs. Developing involve expert validation on the material, language, media aspects and limited trials. Disseminate was carried out by distributing illustrated storybooks produced in several elementary schools in Merauke district, Papua Province. The results of expert validation and students’ responses indicate that the product developed has obtained the eligible category. Besides, the limited trial results to see the improvement of students’ understanding obtained by the n-gain value between the pretest and post-test were 0.51. It means improving students' understanding after using illustrated storybooks with local characters in the medium category.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN BORANG AKREDITASI SD YPK SOTA Fredy Fredy; Mohamad Ilham; Ratna Purwanty; Dewi Puji Rahayu
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v2i1.802

Abstract

SD YPK Sota, located in the village of Sota, on the RI-PNG border, has long ended its accreditation period. The last accreditation was in 2012 with a C rating. In fact, the eight components of the national education standard have been implemented by partner schools but the documents and activity reports are not well-administered. The results of interviews with partner school principals obtained the same problem, namely the low value of each SNP component referring to the accreditation instrument. Training programs and assistance for the preparation of accreditation forms by the community service team are the solutions offered to help partner school problems. The stages of this community service program include: 1) the training stage, 2) the assistance stage for the preparation of accreditation forms, 3) the assistance stage for the fulfillment of accreditation physical documents, 4) the evaluation stage. The training in the form of providing material on the role of accreditation for the fulfillment of SNP, accreditation tools and accreditation assessment instruments was able to provide understanding to the form drafting team about the importance of school accreditation as a form of school / madrasah accountability to the public and an understanding of the procedures for drafting forms referring to Permendikbud No. 2. In 2017, the focus of the form preparation team is to fulfill every element of the assessment in the assessment instrument. Training in the fulfillment of physical documents and supporting documents provides understanding and skills to the form drafting team in preparing physical documents and supporting documents in accordance with the technical instructions and fulfillment lists that have been made previously. Training through tutorials on how to fill in accreditation forms online provides understanding and skills to the form drafting team on how to use the Sispena-S/M application (School/Madrasah Accreditation Assessment System).
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
Efek Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Terhadap Pencatatan Keuangan Gadde-Gadde Di Kelurahan Paccinongang-Gowa Wa Ode Rayyani; Mohamad Ilham; Idrawahyuni Idrawahyuni
Musamus Accounting Journal Vol 2 No 1 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v2i1.2722

Abstract

Penelitian ini dilatar belakangi oleh realitas gadde-gadde yang ada di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa yang tumbuh cukup pesat tiap tahunnya. Penyebab berkembangnya gadde-gadde di kelurahan ini salah satunya karena Kelurahan Paccinongan tidak [belum] terkena tsunami minimarket seperti yang melanda pa’gadde-gadde di Kota Makassar. Perkembangan gadde-gadde ini tentunya perlu dibarengi dengan perkembangan pengetahuan dan kemampuan mengelola usaha, khususnya kemampuan mengelola keuangan usaha. Dalam kenyataannya, pencatatan keuangan pa’gadde-gadde hampir tidak dilakukan karena kurangnya pemahaman, dan juga merasa tidak memerlukan informasi yang dihasilkan oleh catatan transaksi keuangan tersebut. Tujuan dari penelitian ini adalah untuk menguji efek tingkat pendidikan, pemahaman akuntansi dan pelatihan terhadap pencatatan keuangan pa’gadde-gadde. Sampel penelitian ini adalah pelaku usaha gadde-gadde yang beralamat di Kelurahan Paccinongan Kecamatan Somba Opu Gowa, Sulawesi Selatan yang telah menjalani usahanya selama sepuluh tahun ke atas, sebanyak 61 sampel. Pendekatan penelitian jenis kuantitatif menggunakan metode survey dengan pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa semua variabel independen dalam peneliian ini yakni tingkat pendidikan, pemahaman akuntansi dan pelatihan tidak berpengaruh terhadap pencatatan keuangan gadde-gadde di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa. Keywords: Tingkat Pendidikan, Pemahaman Akuntansi, Pelatihan, Pencatatan Keuangan. This research is motivated by the reality of the gadde-gadde in Paccinongan Village, Somba Opu District, Gowa Regency which grows quite rapidly each year. One of the causes of the development of gadde-gadde in this village is because the Paccinongan Village was not [yet] hit by a minimarket tsunami like the one that hit the gadde in Makassar City. The development of these gadde groups certainly needs to be accompanied by the development of knowledge and ability to manage businesses, especially the ability to manage business finances. In reality, the recording of paadgadde's financial records was hardly carried out due to lack of understanding, and also felt that he did not need the information generated by the financial transaction records. Furthermore, this study aims to examine the effects of education level, understanding of accounting and training on the financial records of the students. The sample of this research is the gadde-gadde business actors having the address in Paccinongan Village, Somba Opu Gowa Subdistrict, South Sulawesi, which have been in the business for the past ten years or more, as many as 61 samples. Quantitative research approaches use survey methods by collecting data through questionnaires.The results showed that the level of education, understanding of accounting and training did not affect the financial recording of the gadde-gadde in KelurahanPaccinongan, Kecamatan Somba Opu, Kabupaten Gowa. Keywords: Education Level, Accounting Understanding, Training, Financial Recording.
Dampak Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak Mohamad Ilham; Kristianus Hiktaop
Musamus Accounting Journal Vol 2 No 2 (2020): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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

Abstract

Penelitian ini bertujuan untuk mendeskripsikan tingkat kepatuhan wajib pajak UKM di lingkungan KPP Pratama Merauke pasca diberlakukannya penurunan tarif pajak dengan metode penelitian kualitatif. Hasil penelitian ini menunjukkan bahwa penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak dapat meningkatkan kepatuhan wajib pajak non karyawan atau pememilik Usaha UKM. Hal ini dapat dilihat dari rasio realisasi penyampaian SPT tahun 2017 sebesar 26,62 persen meningkat menjadi 62, 78 persen pada Tahun 2018 atau meningkat sebesar 36,16 persen.
Efek Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Terhadap Pencatatan Keuangan Gadde-Gadde Di Kelurahan Paccinongang-Gowa Wa Ode Rayyani; Mohamad Ilham; Idrawahyuni Idrawahyuni
Musamus Accounting Journal Vol 2 No 1 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v2i1.2722

Abstract

Penelitian ini dilatar belakangi oleh realitas gadde-gadde yang ada di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa yang tumbuh cukup pesat tiap tahunnya. Penyebab berkembangnya gadde-gadde di kelurahan ini salah satunya karena Kelurahan Paccinongan tidak [belum] terkena tsunami minimarket seperti yang melanda pa’gadde-gadde di Kota Makassar. Perkembangan gadde-gadde ini tentunya perlu dibarengi dengan perkembangan pengetahuan dan kemampuan mengelola usaha, khususnya kemampuan mengelola keuangan usaha. Dalam kenyataannya, pencatatan keuangan pa’gadde-gadde hampir tidak dilakukan karena kurangnya pemahaman, dan juga merasa tidak memerlukan informasi yang dihasilkan oleh catatan transaksi keuangan tersebut. Tujuan dari penelitian ini adalah untuk menguji efek tingkat pendidikan, pemahaman akuntansi dan pelatihan terhadap pencatatan keuangan pa’gadde-gadde. Sampel penelitian ini adalah pelaku usaha gadde-gadde yang beralamat di Kelurahan Paccinongan Kecamatan Somba Opu Gowa, Sulawesi Selatan yang telah menjalani usahanya selama sepuluh tahun ke atas, sebanyak 61 sampel. Pendekatan penelitian jenis kuantitatif menggunakan metode survey dengan pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa semua variabel independen dalam peneliian ini yakni tingkat pendidikan, pemahaman akuntansi dan pelatihan tidak berpengaruh terhadap pencatatan keuangan gadde-gadde di Kelurahan Paccinongan Kecamatan Somba Opu Kabupaten Gowa. Keywords: Tingkat Pendidikan, Pemahaman Akuntansi, Pelatihan, Pencatatan Keuangan. This research is motivated by the reality of the gadde-gadde in Paccinongan Village, Somba Opu District, Gowa Regency which grows quite rapidly each year. One of the causes of the development of gadde-gadde in this village is because the Paccinongan Village was not [yet] hit by a minimarket tsunami like the one that hit the gadde in Makassar City. The development of these gadde groups certainly needs to be accompanied by the development of knowledge and ability to manage businesses, especially the ability to manage business finances. In reality, the recording of paadgadde's financial records was hardly carried out due to lack of understanding, and also felt that he did not need the information generated by the financial transaction records. Furthermore, this study aims to examine the effects of education level, understanding of accounting and training on the financial records of the students. The sample of this research is the gadde-gadde business actors having the address in Paccinongan Village, Somba Opu Gowa Subdistrict, South Sulawesi, which have been in the business for the past ten years or more, as many as 61 samples. Quantitative research approaches use survey methods by collecting data through questionnaires.The results showed that the level of education, understanding of accounting and training did not affect the financial recording of the gadde-gadde in KelurahanPaccinongan, Kecamatan Somba Opu, Kabupaten Gowa. Keywords: Education Level, Accounting Understanding, Training, Financial Recording.
Analisis Sistem Pemungutan Pajak Bumi Dan Bangunan Dalam Optimalisasi Pencapaian Target Penerimaan Pajak Bumi Dan Bangunan Di Kabupaten Merauke Citra Lindiani; Mohamad Ilham
Musamus Accounting Journal Vol 5 No 1 (2022): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v5i1.5020

Abstract

Penelitian ini dilakukan di Badan Pendapatan Daerah Kabupaten Merauke. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis sistem pemungutan Pajak Bumi dan Bangunan dalam optimalisasi pencapaian target penerimaan Pajak Bumi dan Bangunan di Kabupaten Merauke. Jumlah informan dalam penelitian ini adalah 2 (dua) orang yaitu Kepala Bidang PBB dan BPHTB dan Kepala Sub Bidang Pendataan dan Pendaftaran PBB dan BPHTB di Bapenda Kabupaten Merauke. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan yaitu wawancara, studi kepustakaan, dokumentasi, dan observasi. Metode analisis data yang digunakan yaitu reduksi data, penyajian data, dan kesimpulan. Hasil penelitian yang didapatkan yaitu pelaksanaan SOP (Sistem Operasional Prosedur) harus dilakukan dengan baik sesuai dengan prosedur namun pada sistem pemungutan PBB masih belum optimal karena berbagai kendala antaralain SDM pada Bapenda Kabupaten Merauke terkait kompetensi pemahaman aturan masih kurang, wajib pajak yang mempunyai kecenderungan menghindari pajak, aplikasi yang masih belum maksimal mendukung pemungutan PBB, pelaksanaan sosialisasi yang belum dilakukan secara maksimal, dan pelunasan PBB yang saat ini hanya bisa dilakukan di Bapenda saja sehingga mempengaruhi pencapaian realisasi dan target penerimaan PBB di Kabupaten Merauke tidak stabil.
Pengaruh Good Corporate Governance, Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Lusius Evodius Miggu Keban; Mohamad Ilham
Musamus Accounting Journal Vol 5 No 2 (2023): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v5i2.5312

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, karakteristik perusahaan terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 40 sampel pengamatan. Teknik analisis yang digunakan adalah analisis regresi linear sederhana dengan mengggunakan SPSS versi 26. Hasil penelitian menunjukan bahwa kepemilikan manajerial, komite audit, ukuran dewan komisaris, ukuran perusahaan, dan profitabilitas tidak berpengaruh terhadap pengungkapan corporate social responsibility.
Co-Authors Ahmad Abbas Arizah, Ainun Citra Lindiani Dewi Puji Rahayu Etriana Meirista Fredy Fredy Fredy Fredy Idrawahyuni Idrawahyuni Kristianus Hiktaop Lusius Evodius Miggu Keban Neks Triani Purwanty, Ratna Rayyani, Wa Ode