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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Riset Akuntansi Terpadu Jurnal Riset Terapan Akuntansi The Indonesian Journal of Accounting Research
Anna Sutrisna S
Accounting Department Of Ujung Pandang State Polytechnic
Economics, Econometrics & Finance

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PEMAKNAAN PERAN MATA KULIAH AKUNTANSI SYARIAH DI PERGURUAN TINGGI DALAM PEMILIHAN KARIR DI LEMBAGA JASA KEUANGAN SYARIAH Anna Sutrisna S; Saiful Muchlis
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1989

Abstract

This study aims to discover the role of Accounting Sharia courses in college against the interests of students accounting for a career in the Organization of Islamic Financial Services. This study is a qualitative research and processed using interpretive paradigm in the level of theory and practice. The informants as many as five people who are accounting students who have passed the course Accounting Sharia in Politeknik Negeri Ujung Pandang. The results of this study showed that purport accounting subjects of sharia in college in the selection of a career in financial services institution of sharia are students there who were trapped in material values that are infused with the scent of mechanistic and unisex students who expect professionalism tiered in a career in LJKS and neglect the suitability of theory and practice in operational performance in LJKS. Those that are still stuck in the value circle material in the sense of an income. In addition there are also prioritizing the suitability of theory and practice. But there are still caught in a cycle value of the materials in an income and interpret the meaning of the latter is to ignore the suitability of theory and practice in operational performance in LJKS and still trapped inside the circle in the value of the material interpret the meaning of an income. Overall concluded that accounting sharia courses in college for students accounting role in the selection of a career in LJKS.
ANALISIS KINERJA PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN TANA TORAJA Bonilisa Rantebalik; Tawakkal Tawakkal; Anna Sutrisna S
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.081 KB) | DOI: 10.35448/jrat.v9i2.4305

Abstract

This research was conducted to analyze the implementation performance Regional Revenues and Expenditures Budget of Tana Toraja sLocal Government during the 2010-2014 period with three performace approach consist of Revenues, Expenditures, and Financing. Analyze method used in this research is descriptive with qualitative approach and quantitative approach. The results showed that the performance of Regional Revenues and Expenditures Budget Tana TorajaLocal Government during the 2010-2014 period generally is quite good.The Budget performance based on revenues approach is good with positive revenues growth and local real revenues during the 2010-2014 period could realized more than the expectation which is covered on budget. The Budget performance based on expenditures approach, there are some programs which is not realized maximal, besides that the allocation of budget utilization focused on goverment daily activity. Based on Fincing sector, showed that positive performance of SILPA growth so it means that appropriately budget presentation by local government. Penelitian ini dilakukan untuk menganalisis kinerja pelaksanaan Anggaran Pendapatan dan Belanja Daerah Pemerintah Daerah Tana Toraja selama periode 2010-2014 dengan tiga pendekatan performansi yang terdiri dari Pendapatan, Pengeluaran, dan Pembiayaan. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif dan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa kinerja Anggaran Pendapatan dan Belanja Daerah Kabupaten Tana TorajaPemerintah Lokal selama periode 2010-2014 umumnya cukup baik. Kinerja anggaran berdasarkan pendekatan penerimaan baik dengan pertumbuhan pendapatan positif dan pendapatan asli daerah selama periode 2010-2014 dapat menyadari lebih dari harapan yang tercakup dalam anggaran. Kinerja anggaran berdasarkan pendekatan pengeluaran, ada beberapa program yang tidak terealisasi maksimal, disamping itu alokasi penggunaan anggaran terfokus pada kegiatan harian pemerintah. Berdasarkan sektor Fincing, menunjukkan bahwa kinerja pertumbuhan SILPA positif sehingga ini berarti presentasi anggaran yang tepat oleh pemerintah daerah.
PENGARUH METODE INSTRUKSIONAL TERHADAP KOMPETENSI LULUSAN PENDIDIKAN VOKASI AKUNTANSI Anna Sutrisna Sukirman - Rastina Achmad
JURNAL RISET TERAPAN AKUNTANSI Vol. 3 No. 2 (2019): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3837671

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh metode instruksional terhadap kompetensi lulusan pendidikan vokasi akuntansi.Penelitian ini merupakan penelitian empiris dengan teknik pengumpulan data survey dengan kuesioner. Populasi penelitian ini adalah seluruh perguruan tinggi vokasi akuntansi yang ada di Sulawesi yakni Adapun sampel pada penelitian ini berasal dari perguruan tinggi Politeknik Negeri di wilayah Sulawesi yang menyelenggarakan pendidikan vokasi akuntansi yakni Politeknik Negeri Ujung Pandang dan Politeknik Negeri Manado berjumlah masing-masing 100 orang mahasiswa sehingga total responden adalah 200 orang mahasiswa. Hasil penelitian ini menunjukkan bahwa metode instruksional berpengaruh signifikan terhadap kompetensi.
PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH BAHAN BERBAHAYA BERACUN (B3) PADA RSUP DR. WAHIDIN SUDIROHUSODO MAKASSAR Anna Sutrisna Sukirman - Suciati
JURNAL RISET TERAPAN AKUNTANSI Vol. 3 No. 2 (2019): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3837685

Abstract

Tujuan dari penelitian ini adalah untuk menentukan penerapan akuntansi lingkungan untuk pengelolaan zat berbahaya dan beracun di Rumah Sakit Dr Wahidin Sudirohusodo, mulai dari identifikasi biaya lingkungan, pengakuan, pengukuran, penyajian dan pengungkapan biaya lingkungan dalam laporan keuangan.Berdasarkan hasil penelitian, ditemukan bahwa Rumah Sakit Dr Wahidin Sudirohusodo belum menerapkan akuntansi lingkungan secara keseluruhan, karena laporan keuangan biaya manajemen lingkungan dan sanitasi tidak disajikan secara terpisah dengan biaya pemeliharaan kendaraan dan bangunan dan dalam Catatan untuk Laporan Keuangan biaya manajemen lingkungan tidak dilakukan secara menyeluruh.
Accountability and Management Transparency Masjid Finance Based on Principles Aman and Fathanah (Phenomenology Study in Mosques in Nganjuk Hamlet , Sugihwaras Village, Wonomulyo District, Polewali Mandar Regency, West Sulawesi Province) Saiful Muchlis; Anna Sutrisna Sukirman; Ridwan Ridwan
The Indonesian Journal of Accounting Research Vol 22, No 1 (2019): IJAR January 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.784 KB) | DOI: 10.33312/ijar.418

Abstract

This research is based on the antipasti community to the mosque management who usually do not understand financial management and are less transparent. This study aims to determine the application of accountability and transparency of mosque financial management based on the principles of trust and fathanah at Istiqomah Sugihwaras mosque. This research is a type of qualitative research. This study uses the Phenomenology approach where this research is carried out by explaining the existing phenomena by developing concepts and gathering facts through data as a means of supporting and seeing and relating to the reality that is in its implementation.The results of this study indicate that, Accountability and financial transparency of the Istiqomah Sugihwaras Mosque is in good condition, and is accountable to fellow administrators, mosque worshipers and to Allah. Judging from the Friday share report, Friday's Charity Box report, and monthly donors have been arranged as well as possible and announced every Friday. Istiqomah Mosque does not apply the principle of fathanah as seen from the ordinary court structure and dual positions in the mosque management so that the financial management of the mosque is not good. Transparency of the Istiqomah Mosque only relies on announcements every Friday before Friday prayers. So it is very necessary for training or guidance in financial management, especially non-profit financial institutions and is very much needed with the use of media such as notice boards as a means to communicate the results of the performance of takmir mosques. 
Co-Authors Bonilisa Rantebalik Ridwan Ridwan Saiful Muchlis Saiful Muchlis Tawakkal Tawakkal