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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Phinisi Applied Accounting Journal
Wawan Andi Saputra
Universitas Negeri Makassar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Good Governance Based on Bugis Local Values: Integrating Taro Ada Taro Gau Values into the Concept of Village-Owned Enterprises (BUMDes) Governance Windy Indriyani; Wawan Andi Saputra; Mustianti Mustianti; Nurariq Ahmad; Febrina Nur Ramadhani
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Purpose: This study aims to show how the integration of local Bugis cultural values of Taro Ada Taro Gau can strengthen the concept of Good Governance in BUMDes governance, to create a village government system that is more transparent, accountable, and free from corruption .Method: This research uses the Systematic Literature Review (SLR) method with a normative and descriptive approach, to analyze the relationship between the principles of Good Governance and local Bugis ethical values .Findings: The results of this study indicate that the application of Good Governance principles alone is not sufficient to prevent corruption at the local government level, particularly in the management of Village-Owned Enterprises (BUMDes). Strengthening the ethical and moral values of village officials is necessary. The implementation of the Taro Ada Taro Gau values, which emphasize harmony between words and actions, can strengthen the integrity of village officials, increase transparency and accountability, and contribute to the prevention of corrupt practices.
Revitalisasi Kawasan Air Terjun Bantimurung Gallang sebagai Upaya Peningkatan Peran Masyarakat Lokal dalam Pengelolaan Wisata Wawan Andi Saputra; Jumriah Jumriah; Anisa Wulandari; Hardiyanti Dahlan; Nirma Ulfiyanah
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6659

Abstract

The revitalization of village tourist areas is an important step to increase the attractiveness and sustainability of community-based tourist destinations. This study explains the application of an approach that involves participation in destination development in Pao village, Gowa Regency, especially in the Bantimurung Glang Waterfall area. The activities carried out include training in the field of services and improvement of the area, such as rearrangement of locations and installation of information boards, with the aim of strengthening community participation and improving facilities and services in the tourism sector. Preliminary data shows that the infrastructure and management system of the area still need to be improved, which can be seen from the low level of visitor satisfaction and the lack of supporting equipment. By using a participation-based service method, it is hoped that the management of the area can continue and empower the local community, as well as improve their knowledge and skills in managing tourist destinations. This approach not only focuses on the physical aspect, but also pays attention to the social and institutional aspects of the community, so that the community's ability to manage village tourism can be strengthened, supporting the sustainable and inclusive development of tourism villages.
FINANCIAL RATIO ANALYSIS AS AN INDICATOR OF INTERNAL CONTROL IN THE SALES AND COLLECTION CYCLE OF PT WIJAYA KARYA BETON TBK Wawan Andi Saputra; Wihartari; Nurariqa Ahmad; Noviyati Husnul Khatimah; Nurul Fitriani; Nur Suci Anggraeni
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i11.1197

Abstract

The purpose of this study is to evaluate the effectiveness of internal control in the sales and receivables collection cycle of PT Wijaya Karya Beton Tbk from 2022 to 2024. This study uses a quantitative approach, namely financial ratio analysis. The main focus of the analysis lies in two indicators: the receivables turnover ratio and the average collection period (ACP). The results of the analysis show that the two ratios are very different, indicating that the company's internal control does not always work well. Internal control is considered effective in 2022 based on the results of the receivables turnover ratio and ACP. However, in 2023, there was a decrease in the receivables turnover ratio and an increase in ACP, but the receivables turnover ratio and ACP increased again in 2024. These findings indicate that the company's internal control has not been running optimally continuously. Therefore, it is necessary to improve credit policies, monitor overdue receivables, and use a more integrated accounting information system. This research provides theoretical benefits for management accounting studies and is also useful for companies in designing more effective receivables management strategies, so as to maintain the company's liquidity and business continuity.
Co-Authors Anisa Wulandari Hardiyanti Dahlan Jumriah Jumriah Mustianti Mustianti Nirma Ulfiyanah Noviyati Husnul Khatimah Nur Suci Anggraeni Nurariq Ahmad Nurariqa Ahmad Nurul Fitriani Ramadhani, Febrina Nur Wihartari Windy Indriyani