REFLEKSI REALITAS “SUSTAINABILITY” DALAM PRAKTIK SUSTAINABILITY REPORTING: PERSPEKTIF SHARIAH ENTERPRISE THEORY

In addition to legitimacy theory, the most appropriate theory to disclose corporate social responsibility isSharia Enterprise Theory (SET), especially for sharia banks. This study aims to explore the reality of sustainability inpractice sustainability reporting based on the perspective of Shariah enterprise theory (SET). This research wasconducted on the Sharia Banking BUMN company. Lowering the theoretical concept of CSR disclosure based on theconcept of Shariah Enterprise Theory (SET) as a foundation in CSR reporting of the banking sector and conformityanalysis that is reflected in the report sustainability with SET. The results show that the company reveals verticalaccountability to God, horizontal accountability to humans includes responsibility to customers, employees andcommunities as well as responsibility to nature despite important disclosures that are not addressed in terms ofaccountability to God and nature

PEMAKNAAN SAK EMKM DAN CLOUD COMPUTING DALAM PENYUSUNAN LAPORAN KEUANGAN

PEMAKNAAN SAK EMKM DAN CLOUD COMPUTING DALAM PENYUSUNANLAPORAN KEUANGA

Desain Model Matris Penilaian Risiko (Risk Assessment) dalam Perencanaan Audit Umum (Studi pada Satuan Pengawas Internal (SPI), Bagian Keuangan dan Bagian Pengadaan Barang dan Jasa Politeknik Negeri Ujung Pandang)

The objective of this research was to produced the matrics model of risk at Financial and Procurement of Good and Services division of PNUP. The matrics model of risk assesment can be used as a guideline of internal control at Financial and Procurement of Goods and Services division of PNUP. The method used in collecting the data were interview, observation, and questioner distribution. Guidence to assest risk used model of BPKP (2010).The results of this research are matrics of risk mapping at Financial and Procurement of Good and Services division of PNUP, which was gained from three phases. The first, activities and risks identification at Financial and Procurement of Goods and Services unit of PNUP. The second, risk identification and risk assesment of the activities. The third, doing impact analysis and its likelihood in each activity to produce the matrics model of risk priority map at Financial and Procurement of Goods and Services division of PNUP.

ANALISIS MANFAAT SERTIFIKAT KOMPETENSI TERHADAP PELUANG KERJA ALUMNI JURUSAN AKUNTANSI POLITEKNIK NEGERI UJUNG PANDANG

This study aims to measure the influence of competency certificates on alumni job opportunities in the world ofwork. This study will use the alumni population in the accounting department and the sample is limited to alumni whouse the certificate of competence in registering at work and compare with alumni who do not use the competencycertificate when registering employment plans from 2015-2018. Data use SPSS. The results of this study are expected tobe a measuring tool for the effectiveness of the competency certificates obtained by alumni as well as useful for thePolytechnic State institution in view of developing policies, especially related to the Professional Certification Institute ofUjung Pandang State Polytechnic.The abstract should be written in English with Times New Roman, font 10, singlespace. Keywords should be included at the end of abstract. The number of words is about 120 to 150 words. The abstractshould consists of brief description of the purpose(s), significance/benefit(s), method(s), and result(s) of the research orcommunity dedication

PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN PERSEDIAAN PADA KAWASAN WISATA PANTAI MENRALO

PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN PERSEDIAAN PADA KAWASAN WISATA PANTAI MENRALO

PENYUSUNAN SAK EMKM PADA SENTRA MEBEL ANTANG

Penelitian ini bertujuan untuk mengetahui pemahaman pengusaha mebel di kawasan sentra mebelAntang tentang SAK-EMKM serta metode pencatatan dan penyusunan laporan keuangan yang dilakukan pengusaha mebel yang berada di kawasan sentra mebel Antang dan untuk mengetahui apakah pencatatan dan penyusunan laporan keuangan sudah mengacu pada SAK-EMKM. Populasi penelitian ini adalah seluruh pelaku usaha mebel yang ada dalam wilayah sentra mebel Antang di kota Makassar yang berjumlah sekitar 30 (tiga puluh) orang pelaku usaha mebel. Metode penelitian dengan menggunakan metode kualitatif paradigma interpretif dengan wawancara sehingga hanya dibutuhkan sampel sebanyak 5 (lima) orang sebagai informan. Hasil penelitian menunjukkan bahwa pelaku usaha mebel Antang belum memahami serta belum melakukan pencatatan dan menyusun laporan keuangan sesuai dengan SAK-EMKM. Selain itu penelitian ini menunjukkan kendala atas hal tersebut yakni keterbatasan sumber daya manusia serta kesadaran mengikuti standar yang berlaku umum

PENGARUH PERUBAHAN UNDANG UNDANG HARMONISASI PERATURAN PERPAJAKAN PADA UMKM DI KOTA MAKASSAR

PENGARUH PERUBAHAN UNDANG UNDANG HARMONISASI PERATURAN PERPAJAKAN PADA UMKM DI KOTA MAKASSA