STANDAR DAN EFEKTIVITAS PENGUPAHAN DALAM MENINGKATKAN KESEJAHTERAAN KARYAWAN PERSPEKTIF EKONOMI ISLAM (Studi Kasus Rumah Bersalin Siti Khadijah 1 Kota Makassar)

This study aims to determine the standard and effectiveness of wages in improving employee welfare in an Islamic economic perspective. The type of research used is descriptive qualitative. The results obtained in this study are wage standards at RSIA. Sitti Khadijah was based on standards set by the company based on an assessment of the circumstances and living needs of employees and it was evident from the results of interviews conducted with several relevant informants who said that the determination of wage standards was based on company standards, and which became the benchmark the standard of remuneration is the UMP as a legal basis in paying employees. While the effectiveness of wages is not yet very effective and is still in the stage of effectiveness.in the application of future wage hopefully in effect again and form regulations that regulate both the question of effectiveness in the method of employee wageization so that the welfare of employees can be fulfilled moril or materiall

MEMAJUKAN KANREAPIA MELALUI MELINESIA 2018

Desa Kanreapia memiliki multipotensi, seperti: sayur, agrowisata, hortikultura, yang perlu dibinakembangkan. Kompleksitas problematika, seperti: rendahnya tingkat pendidikan, tingginya angka pernikahan dini, juga kendala fisik/jasmani (termasuk kesehatan), kendala ekonomi, dan kendala literasi-budaya menjadikan potensi desa Kanreapia perlu dioptimalisasikan. Tim dosen Fakultas Kedokteran (FK) dan Fakultas Ekonomi dan Bisnis (FEB) Universitas Muhammadiyah (Unismuh) Makassar melakukan kegiatan PKM MELINESIA 2018 sebagai strategi pemberdayaan potensi Desa Kanreapia sehingga menjadi desa wisata budaya berkelas dunia (global village). MELINESIA merupakan program holistik, berkesinambungan, multidisipliner, lintas-sektoral, mencakup: medis, edukasi, ekonomi, pemberdayaan, dsb berbasis literasi-riset-teknologi-komunitas demi kejayaan Indonesia, dengan desa sebagai pondasi kemajuan bangsa. Program MELINESIA berupa 3S, yakni: sehat jasmani, sehat ekonomi, dan sehat literasi-budaya, mencakup beberapa sub kegiatan, seperti: penyuluhan kesehatan reproduksi dan penyakit menular seksual, sosialisasi Perilaku Hidup Bersih dan Sehat (PHBS), visitasi Puskesmas, Survei Awal Literasi Ekonomi (SALE), eduekoliterasi, kemah literasi akuntansi, Gerakan Literasi Desa, Festival Literasi dan Kultur (FIRAL). Metode yang digunakan berupa pendidikan masyarakat, penyuluhan, konsultasi, diskusi interaktif, brain storming, rembug desa, kemah literasi, dan pelatihan. Luaran terpenting berupa penandatanganan dua MoU antara FK Unismuh dan Desa Kanreapia serta FEB Unismuh dan Desa Kanreapia. Keduanya berfokus kerjasama di bidang pendidikan, penelitian, dan pengabdian masyarakat selama dua tahun. Berdasarkan MoU ini, desa Kanreapia Gowa resmi menjadi desa binaan FK dan FEB Unismuh Makassar.Kata Kunci: Kanreapia, MELINESIA, desa wisata budaya berkelas dunia, pemberdayaan

PERAN AKUNTANSI DALAM RUMAH TANGGA DAN PENERAPAN PENGELOLAAN KEUANGAN RUMAH TANGGA SECARA ISLAMI DI MASA PANDEMI COVID-19

Penelitian ini bertujuan untuk menjelaskan bagaimana peran akuntansi dalam rumah tangga serta bagaimana penerapan pengelolaan keuangan rumah tangga secara islami di masa pandemi covid-19 agar sebuah rumah tangga dapat mengelola keuangan dengan baik agar terciptanya keluarga yang sejahtera secara ekonomi. Penelitian ini mewawancarai tujuh informan yang tersebar di Lorong IV kelurahan Paccinongan yang menjadi tempat penelitian. Semua informan merupakan ibu rumah tangga yang mempunyai peran utama dalam pengelolaan keuangan rumah tangga. Q.S Al-Baqarah 282 menjadi rujukan untuk menjawab rumusan masalah tentang bagaimana seorang muslim wajib mencatat utang yang dimiliki dan melunasi utang tersebut. Hasil penelitian menunjukkan bahwa akuntansi berperan sentral dalam rumah tangga Terutama dalam tiga kategori yang diteliti yaitu perencanaan, pencatatan dan pengambilan keputusan. Tapi dalam penerapannya kategori pencatatan belum diterapkan secara tepat oleh para ibu rumah tangga. Penelitian juga menunjukkan bahwa para informan telah menerapkan sebagian besar poin-poin pengelolaan keuangan rumah tangga secara islami yang diteliti dalam penelitian ini

Analysis of Mosques Financial Management Practices in Gowa Regency, Indonesia

This study aims to determine how the Practice of Mosque Financial Management in Bajeng District, Gowa Regency. This study interviewed 3 mosque administrators, namely: Mosque Chairman, Mosque Secretary and Mosque treasurer. The type of research used in this research is descriptive qualitative research. Data collection techniques are obtained through observation, interviews and documentation. The data obtained are secondary data and primary data. The finding of this research which are (1) budget planning, the mosque in Limbung Village is only the Limbung Grand Mosque which does budget planning regularly and others only do plan when there are activities or mosque construction and some have never even done a budget plan. (2) fund management, the source of mosque income is dominated by Friday infaq and other income such as donors and in the month of Ramadan there is also Amalia Ramadhan. Mosque expenditures are mostly used for mosque operations as well as the construction and physical maintenance of the mosque. (3) internal control, all mosques have used evidence such as notes / receipts for recording and reporting their finances, although financial reports still use simple financial reports and are made manually but mosque administrators are transparent by submitting financial reports every Friday before Friday prayers. Budget evaluation is still a lot of mosques that have never done it and only done by a few mosques in Limbung Village and even then, it is done when there are big activities, while for audits, quite a lot of mosques in Limbung Village have done it where financial reports made by the treasurer will be checked by the head of the mosque management

Analysis of Financial Management in Micro, Small and Medium Enterprises (MSMEs) in Takalar Regency

This study discusses financial management in Micro, Small and Medium Enterprises (MSMEs) in Takalar Regency. The main problem of this research is that SMEs do not really understand about good financial management. Where there are 4 (four) indicators in financial management, namely financial planning, recording, reporting, and control. This study aims to find out how the application of financial management is carried out by MSME actors in Takalar Regency. This type of research uses a qualitative research type, with research locations in Takalar Regency. Data collection methods used are observation, interviews and document review. Informants in this study were 10 (ten) MSME’s engaged in the trading sector. The results of this study indicate that MSME actors in Takalar Regency have implemented financial management but have not maximized it. The most widely applied indicators are financial planning, recording and control. Meanwhile, reporting indicators have not been implemented properly. This is due to limited time and human resources and business actors running their own businesses. In addition, MSME’s do not have an accounting background so that knowledge related to financial management is still lacking

The Influence of Perceived Usefulness, Perceived Convenience and Perceived Efficiency On The Use of E-Filing For Individual Taxpayer at KPP Pratama Bulukumba

Research data obtained from questionnaires (primary). The results of the analysis were carried out with multiple linear regression. These results indicate that the perceived usefulness variable with a significance value of 0,014 0,05 and t_count is greater than t_table. that is 2,517 1,984. From these results, it can be seen that the perceived usefulness variable has a positive and significant effect on the use of E-Filing, the perceived convenience variable shows a significance value of 0,004 0,05 and t_count is greater than t_table. that is 2,979 1,984. From these results, it can be seen that the perceived convenience variable has a positive and significant effect on the use of E-Filing and the efficient perception variable shows a significance value of 0,004 0,05 and t_count is greater than t_table. ie 2,918 1,984. From these results it can be seen that the efficient perception variable has a positive and significant effect on the use of E-Filing

Manajemen Keuangan Masjid Se Sulawesi Selatan di Era Industri 4.0.

Penelitian ini bertujuan untuk menganalisis manajemen keuangan Masjid Se Sulawesi Selatan di Era 4.0. Metode penelitian menggunakan studi eksplorasi dalam bentuk wawancara dan data laporan keuangan. Hasil penelitian ini menunjukkan Masjid telah memiliki laporan pencatatan keuangan akuntansi yang sangat sederhana dan belum ada standar laporan yang mengatur sehingga audit internal dan external belum ada. Laporan keuangan Masjid hanya terorganisir pada pendanaan pemerintah daerah karena memiliki kewajiban melaporkan laporan bulanan dan tahunan ke pemda setempat. Pelaporan keuangan Masjid yang akuntabilitas dapat memberikan kepercayaan baik dari pihak pemerintah, perusahaan dan masyarakat yang tujuan untuk membantu dalam pemecahan masalah kemiskinan di Indonesia dan terkhusus di area Sulawesi Selatan

Role of Customer Relations Activities of PT.PLN (Persero) ULP Daya in Improving Business, Customer Satisfaction, and Assessing Service Quality Performance

The purpose of this research is to conduct a qualitative study aimed at understanding the role of PT. PLN (PERSERO) ULP DAYA in enhancing customer satisfaction and evaluating service quality performance. The sample for this study was collected from the PLN office located at Jl. Batara Bira No. 3, Pai, Kec. Biringkanaya, Makassar city. The research was conducted at PT. PLN (Persero) ULP DAYA, which serves as a benchmark for the performance of PT. PLN (Persero) ULP DAYA and involves direct interactions with customers beyond administrative aspects. The methodology employed by the author is qualitative, employing data collection techniques including interviews, observations, and literature review. The sampling technique used in this study was the snowball technique. Data analysis encompassed data reduction, data presentation, and drawing conclusions. The research findings indicate that PT. PLN (Persero) ULP DAYA demonstrates a comprehensive understanding of attitudes and benchmarks for superior service. The organization strives to uphold its commitment to consumers/customers by fostering strong customer relations. Despite encountering various challenges, the service performance delivered by PT. PLN (Persero) ULP DAYA is considered commendable and satisfying. However, the level of satisfaction bestowed upon customers has not reached its full potential and does not cover all service dimensions, which encompass reliability, responsiveness, empathy, assurance/guarantee, and physical appearance. This situation arises due to ongoing complaints and grievances voiced by customers themselves, primarily concerning the perceived incompetence and insufficient responsiveness of PT. PLN (Persero) ULP DAYA in addressing customer needs. This issue is notably related to service quality performance, particularly in terms of responsiveness and empathy

PENGUNGKAPAN TATA KELOLA DAN AKUNTABILITAS LAPORAN KEUANGAN TERHADAP LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN GOWA (LAZIZMU KAB. GOWA)

This study determines how the governance of financial statements and accountability of financial statements. The Law of the Republic of Indonesia Number 23 of 2011 concerning Zakat Management, in which the Law regulates in sufficient detail the functions, roles and responsibilities of the Board of Amil Zakat (BAZ) and the Amil Zakat Institution (LAZ). This type of research used in research is qualitative. Data collection techniques carried out by the author, namely by documentation and interviews with 3 staff respondents LAZIZMU Gowa. The finding of this research is that the organizational system of the Muhammadiyah amil zakat institution in Gowa Regency is categorized as good and the collection of ZIS funds is considered good, it can be seen from the achievement of ZIS fund collection in 2017 which reached Rp. 159,549,950. which in 2016 was only around Rp. 34,960,000 because the Amil Zakat, Infaq and Shadaqah Muhammadiyah institutions of Gowa Regency have not collected ZIS funds that have not reached the target, due to the large number of Zakat Collecting Institutions in Gowa Regency.Keywords: Governance, Accountability, Financial Statements, LAZISM

Traders' Understanding of Trade Zakat Accounting and Its Implementation in Kel. Balla Kec. Baraka Kab. Enrekang

This study aims to find out how merchants understand accounting for trade zakat and its implementation in Balla Village, Baraka District, Enrekang Regency. This type of research is a qualitative research method. The processed data is the result of interviews with 7 (seven people) traders in the balla family and UPZ 1 administrators (one person). This research resulted in the following findings: first, based on the results of research conducted by researchers that the understanding of traders in the Balla sub-district regarding trade zakat accounting is still lacking. Because most traders do not really understand the procedures for implementing trade zakat accounting, even though among the traders who have been interviewed by researchers there are only some who already understand the nishab and haul of trade zakat, and how much measure must be issued, but the calculation procedure is not correct. with the accounting standard for trade zakat accounting, namely 2.5% x (current assets - short term debt) Second: Implementation of trade zakat in the Balla sub-district, Baraka sub-district, Enrekang district regarding trade zakat accounting has been realized but not optimal because only a small number of traders have issued zakat trading results even though the calculation procedures they use are not correct. Due to the lack of information they get regarding trade zakat accounting, it is still lacking and most traders have not received information regarding trade zakat accounting, either from community shops or religious shops. Or institutions related to amil zakat bodie