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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Accounting and Investment JURNAL NOKEN : Ilmu-Ilmu Sosial International Journal of Religious and Cultural Studies Economics and Digital Business Review Journal of Educational Sciences
Muhammad Husni
Universitas Hasanuddin
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit X di Masa Pandemi Muhammad Husni; Reski Wardani; Gagaring Pagalung; Masdar Ryketeng
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i02.41878

Abstract

Tujuan penelitian ini adalah untuk mengetahui kesesuaian RSUD X antara SAP No. 1 Tahun 2010 tentang penyajian laporan keuangan dan pengungkapan biaya lingkungannya. Penelitian ini merupakan penelitian kualitatif dengan metode deksriptif. Analisis data yang digunakan dalam penelitian ini yaitu: Pengumpulan data, reduksi data, penyajian data, kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan dan pengungkapan biaya lingkungan pada RSUD X telah sesuai dengan SAP No. 1 Tahun 2010. Hal tersebut dibuktikan dengan hasil Identifikasi, Pengakuan, Pengukuran, Penyajian, dan Pengungkapan yang dilakukan oleh RSUD X. Proses identifikasi telah diterapkan dengan baik, yaitu dengan pengidentifikasian jenis limbah yang terbagi menjadi 2 yaitu limbah medis dan non medis. Pengukuran biaya menggunakan satuan moneter yang didasarkan pada biaya yang dikeluarkan pihak rumah sakit. Pengakuan biaya pada RSUD X diakui sebagai rekening biaya sejumlah nilai yang telah dikeluarkan dengan menggunakan metode pengakuan basis akrual. Penyajian biaya-biaya yang terkait dengan pengelolaan limbah pada RSUD X telah disajikan dengan biaya-biaya unit yang sejenis. Pengungkapan informasi terkait biaya-biaya pengelolaan limbah telah diungkapkan dalam Catatan Atas Laporan Keuangan (CaLK).
Komitmen Organisasi, Kualitas Sumber Daya Dan Reward Terhadap Penerapan Anggaran Berbasis Kinerja Putri Ramadhani; H Haliah; Andi Kusumawati; Muhammad Husni
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.290

Abstract

Pemerintah sebagai organisasi terbesar di sektor publik dituntut untuk meningkatkan efisensi yang lebih berfokus pada keberhasilan penyelenggaraan good public and corporate governance. Tujuan dari penelitian ini adalah untuk mengetahui apakah komitmen terhadap organisasi, kualitas sumber daya, dan reward berpengaruh terhadap keberhasilan penganggaran berbasis kinerja. Penelitian ini menggunakan metode deskriptif dan pendekatan kausal kuantitatif. 83 Partisipan dalam penelitian ini adalah pengguna anggaran di unit universitas X. Metode pengambilan sampel adalah purposive sampling. Hasil dari penelitian ini menunjukkan bahwa komitmen organisasi, kualitas sumber daya, dan reward berpengaruh signifikan secara parsial dan simultan terhadap keberhasilan penyusunan anggaran berbasis kinerja di Universitas X.
Pengumuman Dividen terhadap Harga Saham dan Abnormal Return pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Muhammad Husni; Abd Rahman; Yohanis Rura; Syarifuddin Rasyid
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.46384

Abstract

This study aims to determine the effect of dividend announcements on stock prices and abnormal returns on goods and consumption sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used is secondary data. The sampling technique used is purposive sampling. The number of samples used was as many as 31 goods and consumption sector companies that made dividend announcements in the period 2019-2021. The data analysis technique uses a paired sample t-test with an observation period of 6 days, which is 3 days before and 3 days after the dividend announcement. The results showed the probability value of the stock price of 0.811 and the abnormal probability value of the return of 0.412, the value of Asymp. The significance of the > 0.05, means that there can be no significant difference between the average stock price and abnormal returns both before and after the dividend announcement.Keywords : Dividend Announcement, Stock Price, Abnormal Return.
Changes in Study Habits and Their Influence on Difficulties in Learning Accounting During the COVID-19 Pandemic Ahmad Fadhil Imran; Alimul Ikram; Muhammad Husni
Journal of Educational Sciences Vol 7, No 1: January 2023
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.7.1.p.74-84

Abstract

The implementation of distance learning encourages all students to look for the best way so that learning effectiveness can be achieved while remaining aware of the spread of the coronavirus. The purpose of this study is to track the extent of study habits and their effect on learning difficulties in accounting during the COVID-19 pandemic. This study was conducted in order to determine the impact of the application of distance learning with the quantitative descriptive analysis method. Taking a population of all students of SMKN 4 Makassar with a sample of 76 people through the collection technique of proportionate stratified random sampling. Collecting data using instruments in the form of questionnaires and documentation. Data were analyzed by descriptive percentage and t-test. The findings of this study resulted in the equation model Y= 56.955-0.472X and the contribution of the independent variable to the dependent variable was 25,4%. That is, the study habits of students have a significant effect with negative results on learning difficulties in accounting. In other words, one of the factors that can overcome students’ accounting learning difficulties in the implementation of distance learning is by improving study habits.
The role of the village government performance and transparency in influencing village public trust Muhammad Husni; Ratna Ayu Damayanti; Aini Indrijawati
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.445 KB) | DOI: 10.18196/jai.v24i2.17114

Abstract

Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.
Morality in the arrangement of Regional Budget as an Effort to Reduce Flypaper Effect: a Critical Habermasian Perspective Nursal Ikhsan; Bertha Beloan; Muhammad Husni; Frischa Faradilla Arwinda Mongan
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): 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.2023.04.02

Abstract

A condition where there is a difference in the decision to spend money earned for free and money raised privately is a flypaper effect. The aim of the research was to map morality level of Regional Head, Regional Government Budget Team, the members of Regional Parliament, and Regional Apparatus Work Unit in the arrangement process of Regional Budget in the Regency of Selayar Islands. The research used critical paradigm, especially Habermas critical theory starting from social evolution based on the theory of Kohlberg’s morality consciousness development. The result of the research indicate that the moralty level of executive and legislative members is still in the first two steps of preconventional level as the reflection of public space morality. Preconventional morality level explains that the dominant opportunistic behavior of executive and legislative members in Regional Budget is a symptom and evidence of waning, limited access, exclusivity, hegemony, and disintegration of public space. The role of flypaper effect is a picture of fiscal decentralization system which even burdens communication process in lifeword named local government. Another finding reveals that patron-client theory has accompanied agency theory in forming executive legislative interaction. Habermas proposes publicity principles and communicative action to improve morality consciousness development level that leads to communication in lifeword without domination
Eksistensi Radikalisme Jamaah Ansharut Daulah Kota Bima, Indonesia Muhammad Husni; Dewie Aries Tina Pulubuhu; Buchari Mengge
Jurnal Noken: Ilmu-Ilmu Sosial Vol. 9 No. 1 (2023): Desember in Process
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/jn.v9i1.2915

Abstract

This research aims to find out how radicalism develops and influences members of the JAD, Bima group and how the concept of amaliyah is implemented by group members using Berger and Luckmaan's social construction theory which is described through the process of internalization, objectivation, and externalization. This research is qualitative with a case study approach, semi-structured interviews were conducted with informants selected using a purposive sampling technique. The research shows that the JAD group becomes radicalized when there is an incomplete understanding of the teachings of Islam, they are taught a book that discusses the law of blood against those who oppose or fall into the group of infidels entitled Ahkamuddimah. The JAD group has the concept of iddat or war preparation which begins with the process of teaching Islamic values and is followed by training to strengthen mentally and physically. The concept of amaliyah is recognized as jihad or a struggle to defend religion in order to invent a state life based on Islam. The internalization process is interpreted as a value-teaching activity. At the same time, objectivation is a process where members strengthen their position as part of the group by learning religious values and training consistently. The externalization process is interpreted as the implementation of values and awareness of realizing religious teachings in real actions known as jihad through extreme actions. As a result of the JAD group, Bima contributed to shaping the negative public perception of Islam.
Co-Authors Abd Rahman Ahmad Fadhil Imran Aini Indrijawati Alimul Ikram Andi Kusumawati Bertha Beloan Buchari Mengge Dewie Aries Tina Pulubuhu Frischa Faradilla Arwinda Mongan Gagaring Pagalung Haliah Haliah Nursal Ikhsan Putri Ramadhani Ratna Ayu Damayanti Reski Wardani Ryketeng, Masdar Syarifuddin Rasyid Yohanis Rura