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All Journal Katalogis Jurnal Akuntansi Multiparadigma Journal of Governance and Public Policy IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Prosiding Temu Profesi Tahunan PERHAPI Jurnal Pengabdian kepada Masyarakat Research Horizon Jurnal Ekonomi Kreatif Indonesia
Abdul Kahar
Universitas Tadulako, Palu Sulawesi Tengah
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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KRITIK BERBASIS TEORI DINAMIKA SPIRAL ATAS TIPOLOGI KONSEP SISTEM PENGENDALIAN MANAJEMEN Kahar, Abdul; Paranoan, Selmita
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstrak: Kritik Berbasis Teori Dinamika Spiral atas Tipologi Konsep Sistem Pengendalian Manajemen. Penelitian ini bertujuan mengkonstruksi sebuah model tipologi sistem pengendalian manajemen. Paradigma post-positivistik digunakan untuk mendapatkan pemahaman sistem pengendalian pada perusahaan PT Hadji Kalla. Hasil penelitian menunjukkan bahwa terjadi adaptasi, internalisasi, dan konvergensi nilai-nilai antara nilai-nilai Hadji Kalla dan Toyota. Nilai-nilai kearifan lokal suku Bugis-Makassar seperti: sipakatau, Getteng, mappakalabbi’, assamaturu, sipatuo-sipatokkong dapat ditemui pada PT Hadji Kalla, sementara nilai-nilai kearifan bangsa Jepang seperti: kaizen, jidoka, heijunka, hoshin, genchi gembutsi dapat diidentifikasi pada Toyota. Internalisasi nilai-nilai kearifan siri na pesse ke dalam konsep pengendalian manajemen merupakan konstruksi model sistem pengendalian manajemen holistik.Abstract: Spiral Dynamics Theory-Based Criticism Typology Management Control Systems Concepts. This study aims to construct a typology model of management control systems. Post-positivism paradigm was used to find the meaning of management control system on PT Hadji Kalla (HK). The result shows the adaptation, internalization, and convergence between HK’s and Toyota’s values in the practices. The values of local Bugis-Makassar wisdom such as sipakatau, Getteng, mappakalabbi, assamaturu, sipatuo-sipatokkong can be found in the HK’s values, while the Japanese’s wisdom like: kaizen, jidoka, heijunka, hoshin, genchi gembutsi can be identified as Toyota’s. Internalizing the values of siri na pesse wisdom into the management control system concept become a holistic management control system construction.
Dinamika Etnis Dalam Proses Politik Lokal Daerah (Studi Kasus Pemilihan Bupati dan Wakil Bupati Kabupaten Toli-Toli Provinsi Sulawesi Tengah Tahun 2010) Kahar, Abdul; Qodir, Zuly
Journal of Governance and Public Policy Vol 2, No 3: October 2015
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

This study aims to explain the Bugis ethnic considerations in the Legislative Elections of 2014 in Toli-Toli. This studyused qualitative methods (qualitative research) and in-depth interviews (deep interview) to the resource persons whoare considered able to answer related to problems that intended by the author. based on the data captured, it can beconcluded that the instrumentation of local identities such as ethnicity plays an important role in determining thecandidates to be selected. It has become a phenomenon of the present era, but in this study, the author presents dataon the ethnic Bugis ethnic immigrants in Toli-Toli, but the procession of legislative elections, ethnic Bugis is able toshow its existence. On behalf of the social and economic similarities, the election of the candidate of the group into themajor. Human Resources should be the guarantee of someone who was worthy to be their representative in thelegislature become a factor not taken into account by people of ethnic Bugis ethnic krena only see the similarity ofidentity. As for the recommendation of the author that the local government as the supreme authority needs tosocialize through social activities which contains items essential to living together in the frame of unity without distinguishingone another, as well as community leaders of ethnic Bugis as people in by society should regardless ofkeberpihakannya, in that it has always adhered to a single diversity diversity.
PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi pada Bendahara SKPD Se-Kabupaten Buol) Nuraini, Nuraini; Muslimin, Muslimin; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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Abstract

The study aims to describe: 1) simultaneous influence of internal control and adherence to accounting rules on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 2) significant influence of internal control, partially on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 3). significant influence of adherence to accounting rules on the tendency of accounting fraud, partially on treasurers in governmental working units in Buol District. Statistical results using multiple linear regressions analysis with SPSS 16.0 finda that : 1) internal control and adherence to accounting rules have simultaneous influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 2) internal control partially has positive and significant influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 3) adherence to accounting rules partially has positive and significant influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District.
ANALISIS PELAKSANAAN BANTUAN SOSIAL PADA PENYANDANG MASALAH KESEJAHTERAAN SOSIAL (PMKS) DI KABUPATEN SIGI Machfudz, Machfudz; Palampanga, Anhulaila M.; Kahar, Abdul
Katalogis Vol 6, No 5 (2018)
Publisher : Katalogis

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Abstract

The study focuses on analyzing the implementationof social assistance in the social assistance agency/board and its benefits to people with social welfare problems (PMKS) in Sigi District. Type of study is qualitative. Data collecting method includes interview, observations, and conclusion. The implementation of social assistance during 2015-2016 equals to Rp. 4. 474. 426. 700. Social assistance by Social Agency to handle 8 PMKS equals to Rp. 1. 624. 926. 700 or 36%. While the implementatin of social assistance is more in The Agency of Financial and Regional Asset, they only handle 3 PMKS worth Rp. 2.849.500.000 or 64%. There is a budget difference of Rp. 1.224.573.300. On the other hand, these institutions own different assignments in social welfare as stated in Law No. 11/2009 about social welfare. Of a total of Rp. 2.177.879.600 the amount of funds used for social assistance in Sigi in 2015-2016 only Rp. 1. 871. 379. 600 or 86% perceived benefits in the form of goods, while Rp. 300. 500. 000 or 14% in the form of money. Although the implementation of the social assistance in Sigi District is not as much as the funds in the Agency of Financial and Regional Asset, the social assistance budget ini Sigi is more beneficial for the PMKS.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI SULAWESI TENGAH Fauzan, Muhammad; Amir, Andi Mattulada; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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Abstract

The Research aims to test and analyze simultaneous and partial influences of local revenue and equalization funds on the economic growth in regencies/cities in Central Sulawesi. Population consist of 13 regencies/cities in Central Sulawesi. By using purposive sampling method, there are 11regencies/cities that meet the requirements the study. Data used is secondary data that ranges 4 year period from 2012-2015. Research method is descriptive with verificative approach. Analysis tool is multiple regression analysis. The study finds that local revenue, equalization funds, and economic growth in regencies/cities in Central Sulawesi show positive increases from year to year. Regression analysis shows that local revenue and equalization funds simultaneously have positive and significant influence on the regencies/cities in Central Sulawesi; local revenue has positive and significant on regencies/cities economic growth, while equalization funds has positive but insignificant influence on regencies/cities economic growth in Central Sulawesi.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) TERHADAP TINGKAT KEMANDIRIAN DAERAH PADA PEMERINTAH DAERAH KABUPATEN KOTA DI PROVINSI SULAWESI TENGAH Kustianingsih, Nurafni; Muslimin, Muslimin; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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Abstract

This study aims to determinate and analyze simultanoes and partia influeence of local revenues, general allocation funds, and special allocation funds on districts/towns independency level in central sulawesi province. Sample consist of 11 district/towns in Central Sulawesi Province that selected through purposive sampling method. Method of study in descriptive verificative and analyzed with multiple liner regressions. The result shows that local revenues, general allocation fund simultaneously have significant and positive influence on district/towns independency level in Central Sulawesi Province; partialy, local revenues has significant and positive influence on districts/towns independency level in Central Sulawesi Province; partially, general allocation funds and special allocaqtion funds have significant and negative influence on district/towns independency level in Central Sulawesi Province.
OPTIMASI BATUBARA TIPIS (THIN COAL SEAM) DI PIT A SITE SENAKIN PT ARUTMIN INDONESIA Pratama, Yogie Reza; Kahar, Abdul; Ridwan, Arif
Prosiding Temu Profesi Tahunan PERHAPI 2019: PROSIDING TEMU PROFESI TAHUNAN PERHAPI
Publisher : PERHAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36986/ptptp.v1i1.52

Abstract

ABSTRAK Konservasi cadangan batubara adalah upaya dalam rangka optimalisasi pengelolaan, pemanfaatan, dan pendataan batubara secara terukur, efisien, bertanggung jawab, dan berkelanjutan. Pengelolaan ini dilaksanakan dengan cara melakukan proses penambangan sesuai dengan perencanaan untuk memperoleh recovery penambangan yang optimal serta mengendalikan dilusi dan kehilangan (losses) batubara. Di dalam KEPMEN ESDM No. 1827 K/30/MM/2018 lampiran VII disebutkan bahwa cut off thickness minimum batubara adalah 30 cm. Batas minimum ini diterapkan dalam rangka mengoptimalkan recovery penambangan dan meminimalisir adanya dilusi yang diperoleh selama proses penambangan. Risiko dari penggalian batubara dengan ketebalan kecil dari 30 cm adalah semakin besarnya potensi terjadinya dilusi. Hal ini dikarenakan semakin banyak luasan permukaan batubara yang bersentuhan langsung dengan material pengotor di bagian roof dan floor dibandingkan dengan penggalian batubara. Kondisi tersebut diperparah dengan adanya losses saat menggunakan alat gali yang berukuran besar. Dilusi dan losses ini akan berdampak kepada menurunnya kuantitas, kualitas dan recovery pengolahan batubara. Dalam paper ini akan dibahas mengenai upaya konservasi batubara dari PT. Arutmin Indonesia Site Senakin di Pit A dengan melakukan kajian tentang optimasi penambangan lapisan batubara tipis (thin coal seam) dengan tebal minimum 20 cm. Batas ketebalan minimum ini merupakan batas optimal dari kemampuan peralatan yang digunakan di Senakin. Karakteristik Pit A yang memiliki beberapa sisipan di dalam batubara juga menjadi faktor kunci apakah batubara tipis tersebut layak untuk ditambang. Semakin tebal material sisipan maka kadar abu akan semakin tinggi dan ini akan menjadi acuan terkait keekonomisan batubara tersebut. Secara operasional penentuan ketebalan batubara ini dilakukan oleh Geologist secara aktual di lapangan. Selanjutnya dilakukan analisa sampel batubara tersebut dan jika secara kualitas layak untuk ditambang maka akan dilanjutkan ke dalam tahap operasional penambangan dengan menggunakan alat kelas 20 ton dan 30 ton serta dengan pengawasan khusus selama proses pembersihan, pengumpulan, pemuatan sampai dengan pengangkutan. Batubara tipis tersebut kemudian diolah oleh Washplant yang ada di Senakin dengan recovery pengolahan sekitar 79,3%. Dengan optimasi ini maka akan didapatkan tambahan batubara dengan range 20 – 30 cm sekitar 1,49% dari jumlah cadangan sebelumnya. Berdasarkan hasil dari metode penambangan dan pengolahan tersebut, batubara tipis di Pit A dapat dioptimalkan dalam rangka memenuhi konservasi batubara serta meningkatkan revenue perusahaan dan pemerintah. Kata Kunci :  Batubara tipis, Recovery penambangan, Recovery pengolahan, Konservasi batubara, Kadar Abu  ABSTRACT Coal reserve conservation is an effort to optimize the management, utilization and data collection of coal in a measured, efficient, responsible and sustainable manner. This Management is applied by carrying out the mining process in accordance with the plan to obtain optimal mining recovery with controlled coal dilution and losses.According to Ministerial Decree No. 1827 K / 30 / MM / 2018 in appendix VII stated that the minimum coal cut-off thickness is 30 cm. Coal thickness minimum limit is applied in order to optimize mining recovery and minimize dilution during the mining process. The risk of coal extraction with thickness less than 30 cm has extra potency for dilution because more of coal surface area directly contact with impurity materials on the roof and floor rather than coal excavation. That condition is exacerbated by the lost when using a large digging tool. Dilution and loss will have an impact to the decline of   the quantity, quality and recovery of coal processing. This paper will discussed about coal conservation efforts from PT. Arutmin Indonesia Site Senakin at Pit A. PT. Arutmin Indonesia conducting a study on optimizing  thin coal seam mining with a minimum thickness of 20 cm. Regarding to the  coal thickness minimum limit is the optimal limit of the equipment capabilities used at Senakin. The characteristic of Pit A which has several parting material in coal is also a key factor whether the thin coal is feasible to be mined or not. Parting material thickness will be impacted to the ash content and related to the coal economical. Coal thickness is measured by geologist in the field. Furthermore, the coal sample is analyzed and if it is qualified to be mined it will be proceed to the mining operation stage using 20 tons and 30 tons grade tools also with special supervision during the cleaning, collecting loading and hauling processes. Thin coal is processed using Washplant in Senakin with processing recovery around 79.3%. This optimization method will be resulted an additional coal with a range about 20-30cm around 1.49% of the amount of reserves. The result is thin coal in Pit A can be optimized in order to achieve coal conservation and increase company and government revenue. Keywords: Thin coal, mining recovery, recovery processing, coal conservation, ash content
PERSEPSI MAHASISWA AKUNTANSI NON MUSLIM TERHADAP AKUNTANSI SYARIAH Siti Nur Anisa; Jurana; Muh. Darma Halwi; Abdul Kahar; Muhammad Ilham Pakawaru; Masruddin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.1.2022.53-63

Abstract

This study aims to determine the perception of non-Muslim accounting students regarding Islamic accounting. The transcendental phenomenology approach was chosen as the research approach. Researchers collected data by conducting in-depth interviews and observations of undergraduate students majoring in non-Muslim accounting in Palu City. The results of the study show that each informant has a different understanding of Islamic Accounting, this is due to a lack of understanding of the terms in Islamic Accounting, disinterest in Islamic Accounting courses due to differences in religion. The implications of research as input for academics in teaching are not just transfer knowledge, but the main thing is transfer values because it is a means of preaching and it is the responsibility of academics not to separate religious values from accounting science. Abstrak Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi non muslim mengenai akuntansi Syariah. Pendekatan fenomenologi transcendental dipilih sebagai pendekatan penelitian. Peneliti mengumpulkan data dengan melakukan wawancara mendalam dan observasi terhadap mahasiswa S1 jurusan akuntansi non muslim di Kota Palu. Hasil dari penelitian menunjukan bahwa masing-masing informan memiliki pemahaman berbeda mengenai Akuntansi Syariah, hal ini dikarenakan kurangnya pemahaman mengenai istilah dalam Akuntansi Syariah, ketidaktertarikan terhadap mata kuliah Akuntansi Syariah akibat perbedaan agama yang dianut. Implikasi penelitian sebagai masukan akademisi dalam mengajar bukan sekedar transfer knowledge, tetapi yang utama adalah transfer value karena merupakan sarana dakwah dan tanggung jawab akademisi untuk tidak memisahkan nilai agama dari keilmuan akuntansi.
KRITIK BERBASIS TEORI DINAMIKA SPIRAL ATAS TIPOLOGI KONSEP SISTEM PENGENDALIAN MANAJEMEN Abdul Kahar; Selmita Paranoan
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.77 KB) | DOI: 10.18202/jamal.2014.04.5010

Abstract

Abstrak: Kritik Berbasis Teori Dinamika Spiral atas Tipologi Konsep Sistem Pengendalian Manajemen. Penelitian ini bertujuan mengkonstruksi sebuah model tipologi sistem pengendalian manajemen. Paradigma post-positivistik digunakan untuk mendapatkan pemahaman sistem pengendalian pada perusahaan PT Hadji Kalla. Hasil penelitian menunjukkan bahwa terjadi adaptasi, internalisasi, dan konvergensi nilai-nilai antara nilai-nilai Hadji Kalla dan Toyota. Nilai-nilai kearifan lokal suku Bugis-Makassar seperti: sipakatau, Getteng, mappakalabbi’, assamaturu, sipatuo-sipatokkong dapat ditemui pada PT Hadji Kalla, sementara nilai-nilai kearifan bangsa Jepang seperti: kaizen, jidoka, heijunka, hoshin, genchi gembutsi dapat diidentifikasi pada Toyota. Internalisasi nilai-nilai kearifan siri na pesse ke dalam konsep pengendalian manajemen merupakan konstruksi model sistem pengendalian manajemen holistik.Abstract: Spiral Dynamics Theory-Based Criticism Typology Management Control Systems Concepts. This study aims to construct a typology model of management control systems. Post-positivism paradigm was used to find the meaning of management control system on PT Hadji Kalla (HK). The result shows the adaptation, internalization, and convergence between HK’s and Toyota’s values in the practices. The values of local Bugis-Makassar wisdom such as sipakatau, Getteng, mappakalabbi', assamaturu, sipatuo-sipatokkong can be found in the HK’s values, while the Japanese’s wisdom like: kaizen, jidoka, heijunka, hoshin, genchi gembutsi can be identified as Toyota’s. Internalizing the values of siri na pesse wisdom into the management control system concept become a holistic management control system construction.
KAJIAN PENETAPAN HARGA JUAL SAPI PADA KELOMPOK USAHA PENGGEMUKAN "TERNAK SIDERA" DI DESA SIDERA KABUPATEN SIGI SULAWESI TENGAH Abdul Kahar; Tenripada; Mustamin
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

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Abstract

Sidera adalah salah satu desa yang terletak di Kabupaten Sigi Kecamatan Biromaru dengan mata pencaharian warga mayoritas petani dan peternak. Banyaknya permintaan sapi menjaelang bulan Dzulhijjah (Idul Adha) menjadi peluang bagi Kabupaten Sigi seperti Desa Sidera untuk menjadi salah satu desa pemasok Sapi Kurban. masih kurangnya pemahaman tentang penentuan biaya produksi, pemasaran serta tingkat keuntungan yang diharapkan menjadi alasan Tim Pengabdi untuk melakukan pengabdian dengan judul “kajian penetapan harga jual sapi pada kelompok usaha penggemukan "Ternak Sidera". Pengabdian ini dilakukan pada Kelompok Ternak Sidera sebanyak 15 orang yang terletak di Desa Sidera Kabupaten Sigi Kecamatan Biromaru yang berjarak 13km dari Kota Palu Propinsi Sulawesi Tengah. Berikut beberapa dasar penentuan harga jual sapi pada kelompok usaha Ternak Sidera: Penetapan harga jual sapi lebih banyak ditentukan oleh harga pasar, Prosedur penentuan apakah hewan sapi akan dijual atau masih akan dipelihara diberikan kewenangan penuh pada peternak, adapun ketua kelompok dan pemilik modal tidak dapat melakukan intervensi dan Apabila peternak tidak menerima harga pasar yang ada maka hewan sapi tidak dapat dijual.
Co-Authors Abdullah, Muhammad Ikbal Amir, Andi Mattulada Andi Chairil Furqan Andi Mattulada Fikry Karim Jamaluddin Jamaluddin Kustianingsih, Nurafni Machfudz, Machfudz Masruddin Muh. Darma Halwi Muhammad Din Muhammad fauzan Muhammad Ilham Pakawaru Muhammad Iqbal Bakri Muliati Muliati Muslimin Muslimin Mustamin Mustamin Mustamin Nuraini Nuraini Nurdin, Jurana Palampanga, Anhulaila M. Pratama, Yogie Reza Ridwan, Arif Selmita Paranoan Siti Nur Anisa Tenripada, Tenripada Yulianti Zahra, Femilia Zuly Qodir