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All Journal COMPETITIVENESS JOURNAL Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SENTRALISASI Atma Jaya Accounting Reseach (AJAR) Jurnal Ilmiah Akuntansi Manajemen Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi Economics and Digital Business Review International Journal of Humanities Education and Social Sciences
Muhammad Adil
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PENGARUH KINERJA SOSIAL DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PT. INDONESIA POWER Muhammad Adil; Endang Winarsih
AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i02.81

Abstract

This study aims to analyze the effect of disclosure of sosial performance and environmental performance on the financial performance of PT. Indonesia Power. The type of research used is a quantitative method that emphasizes the analysis of numerical data (numbers) processed by statistical methods. The processed data is a summary of financial performance data along with points of social performance and environmental performance with the calculation technique of the percentage of financial performance ratios measured by analysis of liquidity ratios, solvability, activity, and profitability. Data analysis method uses multiple regression techniques. The results of this study indicate that Sosial Performance and Environmental Performance have a simultaneous and partial significant effect on Financial Performance.
PENGENDALIAN INTERN PADA PENERIMAAN DAN PENYALURAN DANA ZAKAT, INFAQ, DAN SHADAQAH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SULAWESI SELATAN Muhammad Adil
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 8, No 1 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.15 KB) | DOI: 10.35906/je001.v8i1.459

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan pengendalian internal terhadap penerimaan dan penyaluran dana zakat, infaq, dan shadaqah. Metode penelitian yang digunakan adalah metode kualitatif dan objek dari penelitian yang digunakan adalah sistem prosedur penerimaan dan penyaluran dana zakat, infaq, dan shadaqah. Penelitian ini melihat pengendalian internal, dalam sistem prosedur penerimaan dan penyaluran dana zakat, infaq, dan shadaqah pada BAZNAS Sulawesi Selatan. Hasil penelitian menunjukkan bahwa pengendalian internal dan atas penerimaan dan penyaluran dana zakat, infaq, dan shadaqah pada BAZNAS Sulawesi Selatan memiliki beberapa kelamahan namun secara keseluruhan pengendalian internal sudah berjalan dengan baik.
Interpretive Paradigm on Development of Science and Accounting Research Muhammad Adil; Nadhirah Nagu; Andi Rustam; Wahyuni; Idrawahyuni; Endang Winarsih
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.655 KB) | DOI: 10.55227/ijhess.v1i4.87

Abstract

This study aims to understand the reality of social life in depth by understanding its essential nature through the level of emotional experience or subjective experience. With different levels of understanding and human behavior as subjects, research with this paradigm is not looking for generalizations. The interpretive paradigm is considered to have a correlation relationship with problems in the study of accounting and social science so that it can be used as a scientific approach in accounting development. This type of research uses qualitative. The research approach uses a literature review with several sources from previous research. The results of this study indicate that the interpretive paradigm in the philosophy of science can help researchers to see further and deeply related to the reality of social life, so that they can determine whether the reality is just a symbol and the ideas that arise are a truth about the reality of the problem. With the latest information generated will provide the development of science that is getting closer to the truth about the science being studied. In addition, as a perspective in interpretive sociology approach is a solution in solving an accounting problem that has a relationship with social interaction where an in-depth study is carried out and can affect the development of accounting science.
PENERAPAN SISTEM SELEKSI TERBUKA PADA PEMERINTAH DAERAH KABUPATEN SINJAI Mustikawati Mustikawati; Muhammad Adil
COMPETITIVENESS Vol 9, No 1 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v9i1.4393

Abstract

The open selection system is a system for filling out the position of Primary High Leadership (JPT) at regional agencies which is carried out openly and competitively among Civil Servants (PNS) by taking into account the requirements of competence, qualifications, rank, education and training, track record of positions and integrity as well as other requirements needed in accordance with the provisions of the statutory regulations between regencies and cities in 1 (one) province. This study used a qualitative research method by trying to describe the phenomenon of the implementation of open selection in the Sinjai District Government. Data was collected through interviews with several informants, direct observation in the field and literature study. The data were analyzed through the stages of data reduction, data exposure to drawing conclusions. Checking the validity of the findings was carried out through data triagulation, namely by conducting crossinterviews with several informants. The results of this study concluded that the implementation of the open selection system in the Sinjai District Government has produced clean, KKN-free, accountable and wellperforming officials. Some of the obstacles that arise in the implementation of the selection include: there are still indications of KKN practice in the selection process, loss of competition in a position and there are still indications that officials who have a bad trade record pass the selection process  Keywords: Open Selection  ABSTRAK Sistem seleksi terbuka adalah suatu sistem pengisian Jabatan Pimpinan Tinggi Pratama (JPT) pada instansi daerah yang dilakukan secara terbuka dan kompetitif di kalangan Pegawai Negeri Sipil (PNS) dengan memperhatikan syarat kompetensi, kualifikasi, kepangkatan, pendidikan dan latihan, rekam jejak jabatan dan integritas serta persyaratan lain yang di butuhkan sesuai dengan ketentuan peraturan perundang-undangan antar kabupaten kota dalam 1 (satu) provinsi. Penelitian ini menggunakan metode penelitian kualitatif dengan berusaha mendeskripsikan fenomena pelaksanaan seleksi terbuka pada Pemerintah Daerah Kabupaten Sinjai. Data dikumpulkan melalui wawancara dengan beberapa informan, melakukan observasi langsung ke lapangan serta study pustaka. Data dianalisis melalui tahapan reduksi data, paparan data hingga penarikan kesimpulan. Pengecekan keabsahan temuan dilakukan melalui triagulasi data yaitu melalukan wawancara silang dengan beberapa informan.Hasil penelitian ini menyimpulkan bahwa pelaksanaan sistem seleksi terbuka pada Pemerintah Daerah Kabupaten Sinjai telah melahirkan pejabat yang bersih, bebas KKN, akuntabel dan berkinerja. Beberapa kendala yang muncul dalam pelaksanaan seleksi antara lain: masih adanya indikasi praktek KKN dalam pelaksanaan seleksi, hilangnya kompetisi dalam suatu jabatan serta masih adanya indikasi pejabat yang memiliki trade record yang tidak baik lolos dalam proses seleksi, namun semua kendala tersebut dapat diselesaikan melalui penunjukan Panitia Seleksi (PANSEL) yang professional dan berintegritas, membuka ruang bagi pejabat eselon III.b untuk ikut dalam proses seleksi serta melakukan penelusuran rekam jejak jabatan calon pejabat  Kata Kunci: Seleksi Terbuka
ANALISIS STRATEGI PEMASARAN PADA USAHA KECIL MENENGAH PERCETAKAN (STUDI KASUS UKM PERCETAKAN THE BEJOS SCREEN PRINTING, KOTA PALOPO, SULAWESI SELATAN) Syafaruddin Syafaruddin; Amelia Rezky Amin; Muhammad Adil
COMPETITIVENESS Vol 8, No 2 (2019): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v8i2.4483

Abstract

The Bejos Screen Printing is one of the SMEs located in palopo city, South Sulawesi that has been growing since 2013, The Bejos Screen Printing printing produces screen printing clothes Since starting its business The Bejos Screen Printing senatisa faced with various obstacles and obstacles, the number of similar companies that appear to make Printing The Bejos Screen Printing difficult to maintain the position of its products due to increasingly tight industry competition. Strict competition conditions are a problem faced by The Bejos Screen Printing. The purpose of this research is to determine the marketing strategy of SME printing through SWOT analysis. In determining marketing strategies it is necessary to know the internal factors of strengths and weaknesses, external factors of opportunities and threats. The strategy that can be applied is the ST Strategy is a strategy that uses the power that the company has to overcome threats or commonly referred to as diversification strategies. Keywords: UKM The Bejos Screen Printing, SWOT Analysis, marketing strategy
PENGARUH KEPEMIMPINAN KEPALA SEKOLAH, IKLIM ORGANISASI DAN KOMPETENSI GURU TERHADAP KINERJA GURU SMP NEGERI 1 PALLANGGA KABUPATEN GOWA Nelly Anita; Bahrun Amin; Muhammad Adil
COMPETITIVENESS Vol 10, No 1 (2021): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v10i1.5519

Abstract

This research aims to determine whether there is an influence of Leadership, Organizational Climate, and Competence on the Performance of First Middle School Teachers (SMP) Negeri 1 Pallangga. This research is an ex-post facto research which is correlational in nature. The population of this research is SMP Negeri 1 Pallangga in Gowa Regency which consists of 75 people. This study uses a questionnaire instrument of Leadership, Organizational Climate, Teacher Competence, and Teacher performance. The statistical analysis used is descriptive analysis and inferential analysis. The results of the analysis show that the leadership of the principal at SMP Negeri 1 Pallangga is categorized as high, with an average score of 32,85 and a standard deviation of 7,86 and located in the 20 - 65 interval. Teacher competence is categorized as high, with an average score of 22,44 and a standard deviation of 4,29 and located at intervals of 10-30 and the work climate of teachers is categorized as high, with an average score of 21,75 and a standard deviation of 3,27 and located at intervals of 14 - 31 While teacher performance is categorized as high, with an average score of 23,45 and a standard deviation of 4,29 and is located at the interval 13-30 and categorized as high.Keywords: Principal Leadership, Organizational Climate, Teacher Competence and Teacher Performance
ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI (Studi Kasus Pada UD. Winda Kabupaten Gowa Provinsi Sulawesi Selatan) Idrawahyuni Idrawahyuni; Muhammad Adil; Muhammad Nasrun; Dedi Akbar Herianto
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i2.562

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui klasifikasi biaya produksi mebel pada UD Winda, untuk menganalisa pendekatan target costing agar dapat meningkatkan efisiensi biaya produksi mebel dan untuk membandingkan antara biaya standar dan target costing. Dari hasil analisis mengenai perhitungan standar biaya produksi dalam memproduksi mebel, terlihat bahwa standar biaya produksi untuk lemari 2 Pintu sebesar Rp. 971.620, untuk lemari 3 Pintu sebesar Rp. 1.209.119.  Berdasarkan hasil analisis perbandingan penerapan target costing dengan standar biaya produksi perusahaan mengenai pelaksanaan target costing jauh lebih efisien.Kata kunci: Target Costing, Sistem Pengendalian, Biaya ProduksiAbstractThis study aims to determine the classification of furniture production costs at UD Winda, to analyze the target costing approach in order to improve the efficiency of furniture production costs and to compare between standard costs and target costing. From the analysis of the calculation of the standard production costs in producing furniture, it can be seen that the standard production cost for a 2-door cabinet is Rp. 971,620, for a 3-door cupboard of Rp. 1,209,119. Based on the results of a comparative analysis of the implementation of target costing with the company's standard production costs regarding the implementation of target costing is much more efficient.Keywords: Target Costing, Control System, Production Cost
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.
Accountability and Transparency in the Public and Private Sector Muhammad Adil; Mediaty; Haliah
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 6 (2022): IJHESS-JUNE 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v1i6.167

Abstract

This paper aims to look at research development trends and future directions regarding accountability and transparency. This paper is important because it can be a reference for researchers who want to research on accountability and transparency. This paper uses a critical review analysis method. The results show that research on accountability and transparency at this time is still filled with public services, village fund financial management, mosque financial management. According to the author, this kind of theme will continue to exist and develop according to the times. Research on the accountability of aid funds is interesting to study.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Muhammad Adil; Rustan Rustan; Naidah Naidah; Andi Amelia Cahyanti
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5306

Abstract

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency.               This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
Co-Authors Amelia Rezky Amin Andi Amelia Cahyanti Andi Rustam Bahrun Amin Bakri Bakri Buyung Romadhoni Dedi Akbar Herianto Dian Rahayu Endang Winarsih Haliah Haliah Idra Wahyuni Idrawahyuni Idrawahyuni Mediaty Muhammad Nasrun Muhammad Nur Abdi Mustikawati Mustikawati Nadhirah Nagu Naidah, Naidah Nelly Anita Rayyani, Wa Ode Rustan Rustan Sri Andayaningsih Sumiati Sumiati Syafaruddin Syafaruddin wahyuni