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All Journal YUME : Journal of Management CENDEKIA : Jurnal Ilmu Pengetahuan COMMUNITY : Jurnal Pengabdian Kepada Masyarakat
Sakinah Saharuna
Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar
Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Determinants of Financial Accounting Standards Implementation in Malaysian Commercial Banks: The Mediating Role of Internal Control Systems Irmayanti Irmayanti; Sakinah Saharuna
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11078

Abstract

The implementation of Financial Accounting Standards (FAS) is essential for ensuring transparency and reliability of financial reporting in the banking sector. This study examines the determinants of FAS implementation in Malaysian commercial banks by focusing on key organizational and regulatory factors, namely management commitment, accounting staff competency, and regulatory pressure. Internal control systems are incorporated as a mediating variable to explain how these factors influence the effectiveness of accounting standards implementation.Using a quantitative approach, data were collected through a structured questionnaire administered to accounting and finance professionals in Malaysian commercial banks. Structural Equation Modeling (SEM) was employed to analyze the relationships among variables. The results show that management commitment, accounting staff competency, and regulatory pressure have significant positive effects on FAS implementation, while internal control systems partially mediate these relationships. These findings contribute to the accounting and banking literature by emphasizing the importance of the implementation process rather than mere adoption of accounting standards and provide practical implications for regulators and bank management in strengthening governance, professional capacity, and internal control mechanisms.Keywords: Financial accounting standards; internal control systems; management commitment; regulatory pressure; Malaysian commercial banks.
PENINGKATAN KAPASITAS ADMINISTRASI POKDAKAN MENUJU KEMANDIRIAN AKSES PROGRAM BANTUAN PEMERINTAH DI KELURAHAN TALIPPUKI, MAMASA Irmawati Irmawati; Irmayanti Irmayanti; Sakinah Saharuna; Ratih Purwati Tahir
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v6i2.13056

Abstract

Limited access to information and low bureaucratic administrative skills represent major structural barriers for communities in remote rural areas to access government assistance programs. This community service activity aims to provide organizational governance mentoring for fishery groups and enhance administrative literacy capacity through hands-on training in independently drafting fish seed assistance proposals. The activity was conducted from January 20 to February 03, 2026, in Kampuang Neighborhood, Talippuki Village, Mambi District, Mamasa Regency. The method applied was a participatory approach (Participatory Rural Appraisal) through stages of socialization, group institutionalization mentoring, hands-on computer-based training, and interactive discussions. The results demonstrated significant improvements in both institutional aspects and local human resource capacity. This program successfully initiated and established an official Fish Cultivator Group (Pokdakan) named "Nenek Bikki," equipped with a functional management structure and internal regulations (AD/ART). Furthermore, through a learning-by-doing approach, the group management successfully completed the formulation of a formal proposal for tilapia seed assistance, ready to be submitted to the Mamasa Regency Fisheries Department. This intensive mentoring activity proved effective in lowering psychological barriers toward digital administration in rural communities and laid the foundation for group independence in accessing external development stimuli to achieve economic diversification based on local potential. ABSTRAK Keterbatasan akses informasi dan rendahnya keterampilan administrasi birokrasi menjadi hambatan struktural utama bagi masyarakat di wilayah pedesaan terpencil dalam mengakses program bantuan pemerintah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan tata kelola organisasi kelompok perikanan serta meningkatkan kapasitas literasi administrasi melalui pelatihan penyusunan proposal bantuan bibit ikan secara mandiri. Kegiatan dilaksanakan dari tanggal 20 Januari hingga 03 Februari 2026 di Lingkungan Kampuang, Kelurahan Talippuki, Kecamatan Mambi, Kabupaten Mamasa. Metode yang digunakan adalah pendekatan partisipatif (Participatory Rural Appraisal) melalui tahapan sosialisasi, pendampingan pelembagaan kelompok, pelatihan praktik langsung (hands-on training) menggunakan perangkat komputer, serta diskusi interaktif. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada aspek kelembagaan dan kapasitas sumber daya manusia (SDM) lokal. Program ini berhasil menginisiasi dan membentuk Kelompok Pembudidaya Ikan (Pokdakan) resmi bernama “Nenek Bikki” yang dilengkapi dengan struktur kepengurusan fungsional dan regulasi internal (AD/ART). Selain itu, melalui pendekatan learning by doing, pengurus kelompok berhasil menuntaskan penyusunan satu dokumen proposal permohonan bantuan bibit ikan nila yang siap diajukan ke Dinas Perikanan Kabupaten Mamasa. Pengabdian berupa pendampingan intensif ini terbukti efektif memangkas hambatan psikologis administrasi digital pada masyarakat pedesaan serta meletakkan fondasi awal bagi kemandirian kelompok dalam mengakses stimulus pembangunan eksternal demi mewujudkan diversifikasi ekonomi berbasis potensi lokal.    
DAMPAK FLUKTUASI HARGA MINYAK NILAM TERHADAP PENDAPATAN PETANI Irmawati Irmawati; Irmayanti Irmayanti; Sakinah Saharuna
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i1.9076

Abstract

ABSTRACT This study aims to analyze the impact of patchouli oil price fluctuations on farmers' income in Kampuang Neighborhood, Mambi District, Mamasa Regency. The research employs a descriptive quantitative approach with primary data obtained through interviews and questionnaires with 35 patchouli farmers selected via simple random sampling. The analytical methods used include income analysis and simple linear regression analysis. The results show that the average price of patchouli oil received by farmers is IDR 721,143 per kilogram, with an average production of 10 kg per period, resulting in an average gross revenue of IDR 7,565,286 per period. Meanwhile, the average production cost is IDR 2,912,571 per period, leading to an average net income of IDR 4,652,714 per period. Regression analysis results indicate that the price of patchouli oil has a positive and significant effect on farmers' income, with a regression coefficient of 4.655 and a significance level of 0.000. These findings indicate that fluctuations in patchouli oil prices have a major impact on farmers' income, given the limited scale of operations and the low capacity of farmers to increase production volume. Therefore, price stabilization and strengthening the bargaining position of farmers are crucial factors in enhancing the sustainability of patchouli farming. ABSTRAK Penelitian ini bertujuan untuk menganalisis dampak fluktuasi harga minyak nilam terhadap pendapatan petani di Lingkungan Kampuang, Kecamatan Mambi, Kabupaten Mamasa. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan data primer yang diperoleh melalui wawancara dan kuesioner terhadap 35 orang petani nilam yang dipilih secara acak sederhana. Metode analisis yang digunakan meliputi analisis pendapatan dan analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa rata-rata harga minyak nilam yang diterima petani sebesar Rp 721.143 per kilogram dengan rata-rata produksi 10 kg per periode, sehingga rata-rata penerimaan petani mencapai Rp 7.565.286 per periode. Sementara itu, rata-rata biaya produksi sebesar Rp 2.912.571 per periode, kemudian pendapatan rata-rata petani sebesar Rp 4.652.714 per periode. Hasil analisis regresi menunjukkan bahwa harga minyak nilam berpengaruh positif dan signifikan terhadap pendapatan petani dengan koefisien regresi sebesar 4,655 dan tingkat signifikansi 0,000. Temuan ini mengindikasikan bahwa fluktuasi harga minyak nilam memiliki dampak yang besar terhadap pendapatan petani, mengingat keterbatasan skala usaha dan rendahnya kemampuan petani dalam meningkatkan volume produksi. Oleh karena itu, stabilisasi harga dan penguatan posisi tawar petani menjadi faktor penting dalam meningkatkan keberlanjutan usaha tani nilam.
Co-Authors Irmawati Irmawati Irmayanti Irmayanti Irmayanti Irmayanti Ratih Purwati Tahir