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All Journal Jurnal Riset Akuntansi Politala JEBD
Sitti Aliyah
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance Engineering

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Pengenalan Model Bisnis UMKM (Hijab) Berbasis Syariah Sebagai Sarana Pembelajaran Bisnis Untuk Upaya Peningkatan Keterampilan Ekonomi Terhadap Siswa SMA Muhammadiyah 9 Makassar Khairatunnisa Wahab; Siti Walida Mustamin; Hana Dewi Nur; Sitti Aliyah; Mutmainna Salsabila; Hana Safitri; Rifna Nur Qadria; Nurfitri Novita Sarif; Nurfadillah Nurfadillah; Ainin Syafitri; Irda Saputri
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran vital (Awa, 2024) (Ayif Fathurrahman, 2019) (Salman Al Farisi, 2022) (Maleha, 2015) dalam menjaga stabilitas perekonomian nasional dan meningkatkan kesejahteraan masyarakat, terutama melalui penciptaan lapangan kerja dan pemberdayaan ekonomi lokal. Ketangguhan UMKM, yang terbukti mampu bertahan dalam krisis ekonomi seperti tahun 1998, menjadikannya sektor yang strategis dalam mendukung pertumbuhan ekonomi inklusif. Namun, pengembangan UMKM di Indonesia masih menghadapi berbagai tantangan, termasuk keterbatasan akses modal, rendahnya literasi keuangan, serta minimnya pendampingan dan inovasi produk. Secara keseluruhan, sinergi antara penguatan kelembagaan UMKM dan dukungan dari sistem keuangan syariah menjadi kunci dalam mempercepat upaya pengentasan kemiskinan dan peningkatan kesejahteraan masyarakat. Oleh karena itu, pengembangan UMKM berbasis nilai-nilai syariah perlu terus ditingkatkan melalui inovasi, edukasi, dan kolaborasi lintas sektor guna membangun ekonomi masyarakat yang berkeadilan dan berkelanjutan.
Analisi Efektivitas Pengendalian Internal terhadap Mitigasi Risiko Kecurangan dalam Pengelolaan Keuangan Daerah (Studi Kasus BPKD Kabupaten Gowa) sitti Aliyah; Ismail Rasulong; Asriani Hasan
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.696

Abstract

This study is motivated by the high risk of fraud in local government financial management, which remains a significant issue in the public sector. Weak internal control implementation, limited effectiveness of internal audit, and low anti-fraud awareness may create opportunities for financial misconduct. This research aims to analyze the effectiveness of internal control in mitigating fraud risk in local financial management at the Regional Financial Management Agency (BPKD) of Gowa Regency, as well as to examine the role of internal audit and anti-fraud awareness in supporting the internal control system. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Key informants include officials and staff directly involved in financial management and oversight processes. The findings indicate that internal control at BPKD Gowa Regency has been implemented in accordance with existing regulations; however, its effectiveness has not been fully optimized due to limitations in human resources, inconsistencies in procedural implementation, and high workload pressures. Internal audit and anti-fraud awareness play a crucial role in strengthening internal control and reducing fraud risk. This study concludes that strong synergy among internal control, internal audit, and anti-fraud awareness is essential to enhance accountability, transparency, and integrity in local government financial management.
Co-Authors Ainin Syafitri Asriani Hasan Hana Dewi Nur Hana Safitri Irda Saputri Ismail Rasulong Khairatunnisa Wahab Mustamin, Siti Walidah Mutmainna Salsabila Nurfadillah Nurfadillah Nurfitri Novita Sarif Rifna Nur Qadria