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Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Published by Universitas Tadulako
ISSN : 26223082     EISSN : 26223090     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akun Nabelo terbit dua kali setahun (Januari dan Juli) yang mempublikasikan hasil-hasil penelitian yang relevan dengan bidang ilmu akuntansi.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 6, No 1 (2023)" : 7 Documents clear
ANALISIS EFISIENSI BIAYA PRODUKSI MIE PADA UD MIE UJANG KABUPATEN JEMBER Nadia Isnaini; Sri Kantun; Dwi Herlindawati
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to measure the level of efficiency of raw noodle production costs at UD Mie Ujang, Jember Regency with standard costs as a reference in the use of production costs. This research belongs to the type of quantitative descriptive research. The type of data used is the main data in the form of production cost report documents of UD Mie Ujang, Jember Regency for the first quarter of 2022 and supporting data in the form of interview results related to the condition of production cost reports. The research informants are the owners and employees of UD Mie Ujang, Jember Regency. The results showed that the use of raw noodle production costs at UD Mie Ujang, Jember Regency in the first quarter of 2022 showed efficient results. The use of production costs is more efficient in producing super raw noodles compared to ordinary raw noodles. The results of cost efficiency can be used as a consideration and decision in determining the selling price of the next product.
PERBANDINGAN PERLAKUAN PAJAK DAN ZAKAT PADA PRODUK KEUANGAN ISLAMI MUDHARABAH DAN MURABAHAH Rismawati - Rismawati; Supriadi -
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This paper aims to describe the past and present tax and zakat obligations imposed on each Muslim as two different obligations through a literature review. Taxes are levied by the government on every citizen including Muslims with the aim of assisting the government in financing the state. While zakat is paid by Muslims based on religious obligations aimed at increasing the devotion of the Ummah, reducing poverty and increasing solidarity and building economic sustainability. Using  a descriptive method, this study found that in contemporary Islamic economics, zakat is used as a tool to improve the economy with an interest-free loan system (qardul hasan). Mudharabah and Murabahah are both Islamic financial products designed by considering aspects of sharia compliance, including the fulfillment of zakat obligations. The basic principle of zakat in Islam is the obligation to give a portion of wealth to those who deserve it. Meanwhile, the imposition of taxes on Islamic financial products has the same purpose as the imposition of taxes on conventional financial products, namely to finance government spending in providing public services to the public. The payment of zakat through official institutions can be submitted as a tax deduction, so that the tax functions as the main source of state revenue and is used entirely for the benefit of the people in line with the purpose of zakat payment in Islam. 
KEANDALAN VALIDITY VERIFICATION SYSTEM BUKTI TRANSAKSI:MAMPUKAH MENCEGAH FRAUD ACCOUNTING? rafles ginting; Ibnu Aswat; Helma Malini
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

Fraud is defined as an intentional act of deception done by one or more people. This fraud can occur in management, either directly or through a third party. Many things can be done by the company in the deployment of accounting fraud prevention. One of them is confirming the validity of transaction evidence, which is critical since transaction evidence is basic transaction papers, both self-made and from third parties, that are used as sources for a company's recording or preparation of financial statements. Proof of transactions is critical in averting the creation of future financial issues. Fraud detection uses machine learning, statistical analysis, and behavioral tracking to uncover the patterns and strategies criminals use to commit fraud. When fraud is detected, the system can prevent fraud before it causes damage to your business or organization. It can be used to prove that an entity or organization has a good anti-fraud system in place.
PENGARUH LINGKUNGAN SOSIAL DAN POTENSI DIRI TERHADAP MINAT MELANJUTKAN PENDIDIKAN AKUNTANSI DI PERGURUAN TINGGI Muhammad Natsir
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This This study aims to examine and analyze the Social Environment and Self Potential for Interest in Continuing Accounting Education in Higher Education. This type of research is a survey, using the sampling technique of saturated sampling method. The sample in this study was 119 students of class XII, majoring in accounting at the 2nd State Vocational High School, Palu. Data collection technique by distributing questionnaires directly to respondents while the method of analysis used is multiple linear regression. The results of this study indicate that the social environment and self-potential simultaneously have a positive and significant effect on interest in continuing education of accounting in higher universities. The social environment partially has a positive and significant effect on interest in continuing education of accounting in higher universities. Self Potential partially has a positive and significant effect on interest in continuing education of accounting in higher universities.
IMPLEMENTASI SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK ABC DENGAN BASIS VALUE Rika Yulia Rahmawati; Theresia Dwi Hastuti
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this research is to finding out how Sistem Pengendalian Mutu (SPM) is applied to a Kantor Akuntan Publik (KAP), how KAP redesigns SPM  implementation based on standards and values and aims to see how the application of SPM affects audit quality. This study uses all individuals in the KAP ABC as informants, including one Partner, one Supervisor and six Auditor Staff. Research data was collected by interviewing all informants. Research data was analyzed manually and supported by Nvivo software tools to improve the quality of analysis. The results of this study indicate that in KAP ABC there are values (independent value, confidentiality value, family value and cohesive value) that are well internalized, but the implementation of SPM in KAP ABC has not been carried out optimally resulting in less than optimal audit quality. 
IMPLEMENTASI PEMBIAYAAN KPR MURAHABAH DITINJAU DENGAN PSAK 102 PADA BANK MUAMALAT KCU GORONTALO Nismawati Ali; Niswatin Niswatin; Nurhayati Panigoro
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This research aims to understand the implementation of home ownership credit (KPR) using murabahah contract in accoradance with PSAK 102 (Accounting Standars) at Bank Muamalat Main Branch Office (KCU) Gorontalo. This research subject is Bank Muamalat Main Branch Office (KCU) Gorontalo, and the research with data collection techniques, including observation, interviews, and documentation. This research employs qualitativbe research analysis. In conclusion, the implementation of home ownership credit (KPR) using murabahah at Bank Muamalat Main Branch Office (KCU) Gorontalo is in accordance with PSAK 102 (Accounting Standars), but there are still some differences compared to the provisions stated in PSAK 102. The implementation at Bank Muamalat Main Branch Office (KCU) Gorontalo allows discount to be given only based on the bank’s regulations, and these discounts are not explicitly stipulated in the contract. Additionaly, providing a down payment for murabahah financing is not obligatory, as the nature of the contract changes to musyarakah if a down payment is used
EFEK GENDER SEBAGAI VARIABEL PEMODERASI PADA PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN Kathleen Asyera Risakotta
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to determine the moderating effect of gender on the effect of financial literacy and lifestyle on financial management. This research was conducted with quantitative methodes. The population used in the study were accounting students amounted to 800 students with a sample of 132 respondent.  Sampling technique using random sampling. Primary data in the form of a questionnaire used in this study. This study uses the Moderated Regression Analysis (MRA). The results showed that financial literacy influences on financial management. Lifestyle influences on financial management. Gender has no effect on financial management. Gender is not a moderation in the relationship between financial literacy, lifestyle and financial management. 

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