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All Journal Torani Journal of Fisheries and Marine Science Jurnal Ilmu Kelautan Kepulauan International Journal of Science and Society (IJSOC) Golden Ratio of Auditing Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Bongaya (JIB)
Agus, Andi
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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OPTIMASLISAI PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) DI DESA PANCA MUKTI UNTUK MEWUJUDKAN DESA KREATIF Aziza, Nurna; Aprila, Nila; Novita Sari, Vera; Agus, Andi
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.614

Abstract

Dalam satu dekade terakhir, desa wisata telah menjadi fokus pengembangan pemerintah sebagai sarana untuk meningkatkan pendapatan daerah dan kesejahteraan ekonomi masyarakatnya. Desa Panca Mukti di Kabupaten Bengkulu Tengah, Provinsi Bengkulu, merupakan contoh desa yang menggabungkan potensi hasil kebun dan pertanian dengan pengembangan batik sebagai kampung wisata. Namun, pandemi Covid-19 telah memberikan dampak signifikan pada perekonomian desa tersebut, terutama pada budidaya hortikultura dan pariwisata. Salah satu pendekatan untuk memperbaiki perekonomian desa adalah dengan memberdayakan Badan Usaha Milik Desa (BUMDes), yang merupakan modal sosial untuk memperkuat perekonomian pedesaan. Namun, di Desa Panca Mukti, BUMDes Damar Limo menghadapi berbagai permasalahan, termasuk pengelolaan yang belum optimal. Simpulan, diharapkan artikel ini dapat memberikan pandangan tentang pentingnya BUMDes dalam meningkatkan perekonomian desa dan memberikan kontribusi terhadap pembangunan kawasan mitra, seperti yang dilakukan oleh Prodi Magister Akuntansi Universitas Bengkulu melalui kegiatan pengabdian kepada masyarakat. Kata Kunci : Badan Usaha Milik Desa (BUMDes), Desa Panca Mukti, Optimisasi Pengelolaan, Desa Kreatif, Pemberdayaan Ekonomi
MODERASI AUDITOR PROFESSIONAL SCEPTICISMPADA KOMPLEKSITAS TUGAS AUDIT, LOCUS OF CONTROLDAN KUALITAS AUDIT Aziza, Nurna; Agus, Andi; Hastina, Safira
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.861

Abstract

Audit quality is the result achieved from financial statements that are presented fairly, all material matters or provide a true picture according to the financial reporting framework in order to increase the trust of users of financial statements. The purpose of this study is to investigate whether the complexity of the audit task, and locus of control can affect audit quality and auditor professional scepticism can moderate the effect of audit task complexity, and locus of control on audit quality. Type of research is quantitative research, in this study the data collection method is the distribution of questionnaires via g-form. The data collected in this study are the results of questionnaires distributed to auditors at public accounting firms in Indonesia. The results of this study audit task complexity and locus of control have a positive effect on audit quality, auditor professional scepticism cannot moderate the effect of audit task complexity and locus of control on audit quality.Keyword: Audit Quality, Audit Task Complexity, Locus of Control, and AuditorProfessional Scepticism.
Implementasi Risk Based Audit Terhadap Perencanaan Audit Dan Kualitas Audit Laporan Keuangan Pemerintah Daerah Nurazizah, Mahdiyah; Agus, Andi; Sadeli, Yudi Akhmad
Jurnal Ilmiah Bongaya Vol. 7 No. 1 (2023): Juni 2023 : Jurnal Ilmiah Bongaya
Publisher : LPPM STIEM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh implementasi risk based auditor terhadap perencanan audit, pengaruh implementasi risk based auditor terhadap kualitas audit dan pengaruh perencanaan audit terhadap kualitas audit Pengumpulan data menggunakan data primer yang diperoleh dari para auditor badan pemeriksa keuangan provinsi Sulawesi selatan yang kemudian dijadikan responden menggunakan teknik sampling sensus dimana jumlah auditor sebesar 60 auditor. Hasil data primer yang dikumpulkan melalui pembagian kuesioner tersebut telah diuji dengan uji instrument berupa uji validitas dan realibilitas. Metode analisis data menggunakan teknik analisis statistik deskriptif dan analisis statistik inferensial Hasil penelitian menunjukkan bahwa secara parsial variable risk based audit berpengaruh terhadap perencanaan audit, variable risk based audit berpengaruh terhadap kualitas audit dan perencanaan audit berpengaruh terhadap kualitas audit sehingga semua hipotesis yang diajukan diterima
Marine/Fisheries Resource Using (Case Study Ternate Manucipality, North Molucca) Agus, Andi
Torani Journal of Fisheries and Marine Science VOLUME 1 NOMOR 2, JUNI 2018
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15.153 KB) | DOI: 10.35911/torani.v1i2.4511

Abstract

This research was conducted to know study of marine/fishery resource utilization at Ternate Manucipality, North Molucca when It was carried out at December, 2015 .  Method of research was included qualitative descripted method.  Research resulting showed that North Molucca has been contributed to export of fishery result which Ternate Manucipality had fisheries potential prospect for developing.  Net working trading fresh and fickle fisheries in Ternate started fishermen to small and middle traider.  If fresh fisheries was resulted, they would be brought to Manado to process and export later, while resulting of marine product was started from middle traider in Ternate to Tiongkok descent at Makassar and Surabaya that it were exported to the purpose of countries.Keywords: Fisheries resource, net working traiding, marine/fisheries fresh/fickle
Jumlah hasil tangkapan berdasarkan posisi rumpon, ukuran dan laju tangkap perikanan skala kecil pancing handline di Kabupaten Bulukumba, Sulawesi Selatan, Indonesia Agus, Andi; Najamuddin, Najamuddin; Jalil, Abd Rasyid; Nelwan, Alfa F P
Jurnal Ilmu Kelautan Kepulauan Vol 8, No 1 (2025): Jurnal Ilmu Kelautan Kepulauan
Publisher : Fakultas Perikanan dan Kelautan. Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jikk.v8i1.10567

Abstract

Nelayan pancing hand line tuna memasang rumpon yang tersebar di Laut Flores. Penelitian ini bertujuan untuk mengetahui lama waktu penangkapan dan banyaknya hasil tangkapan pada setiap rumpon, ukuran serta laju tangkap pancing handline tuna yang dioperasikan oleh nelayan dengan studi kasus di Kelurahan Ekatiro, Kecamatan Bontotiro, Kabupaten Bulukumba.  Hasil penelitian menunjukkan bahwa lama waktu penangkapan dan jumlah hasil tangkapan pada semua jenis spesies ikan tuna pada rumpon yang dioperasikan di sebelah timur Kepulauan Selayar lebih besar dibandingkan dengan sebelah timur di luar kawasan Taman Nasional Takabonerate, tetapi daerah penangkapan yang potensial kedepan adalah di sekitar luar kawasan Taman Nasional Takabonerate. Hal ini ditandai dengan terjadinya trend peningkatan hasil tangkapan dan rumpon yang dioperasikan pada kawasan tersebut.  Lokasi penangkapan pada musim timur berada pada bagian timur dan barat di luar kawasan Taman Nasional Takabonerate, sedangkan pada musim barat pada bagian timur Kepulauan Selayar dan pada musim transisi pada bagian timur, barat dan selatan perairan tersebut.  Ukuran berat dan panjang hasil tangkapan ikan tuna yang belum dewasa, kalaholong ( 10 kg, 100 cmFL) dan dewasa, opo’ (≥ 10 GT, ≥ 100 cmFL, mengabaikan ukuran baby tuna 20 kg) diperoleh pada semua musim.   Jumlah hasil tangkapan yang berukuran dewasa dan belum dewasa proporsinya sama selama penelitian dengan hasil validasi data, Bulan Maret-April (transisi barat ke timur). Laju tangkap tertinggi diperoleh pada ikan tuna madidihang ukuran opo’ (273,3256 kg/jam), diikuti tuna madidihang ukuran kalaholong (104,4747 kg/jam) dan yang terkecil, tuna mata besar (6,2798 kg/jam). Kata kunci: Rumpon, musim, ikan tuna, ukuran, laju tangkap
The Effect of Financial Performance and Firm Size on Firm Value with CSR as a Moderating Variable Rochman, Muh. Farhan Fatkur; Tangngisalu, Jannati; Agus, Andi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1696

Abstract

This study investigates the influence of financial performance and firm size on firm value, with Corporate Social Responsibility (CSR) as a moderating variable, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. The relevance of this research lies in addressing the inconsistent findings in prior studies regarding how financial indicators and firm characteristics impact value creation in stakeholder-oriented business environments. Using a quantitative approach, the study employed purposive sampling to select 29 companies that consistently published financial and sustainability reports during the study period, resulting in 87 panel data observations. Panel data regression and Moderated Regression Analysis (MRA) were conducted using EViews 13 software. The findings reveal that financial performance, as measured by Return on Assets (ROA), and firm size significantly affect firm value, as measured by Price to Book Value (PBV). Furthermore, CSR effectively moderates the relationship between financial performance and firm value, but does not significantly moderate the effect of firm size on firm value. These results suggest that while profitability enhances firm value, its credibility and impact are further strengthened when aligned with social responsibility efforts. This study contributes to the growing literature on corporate sustainability and offers strategic insights for managers aiming to optimize both financial and social dimensions in enhancing firm valuation.
INTEGRITAS KLIEN, PENILAIAN RISIKO AUDIT DAN KEABSAHAN BUKTI AUDIT Agus, Andi
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.494 KB) | DOI: 10.33369/fairness.v5i3.15319

Abstract

The purpose of this study is to examine the influence of client integrity and audit risk assessment toward audit evidence validity by exploring Integrity Theory, Risk Theory, and Evedence Theory. The data used in this study are primary data by collecting data through questionnaires. A total of 80 auditors (respondents) who works in the Office of Audit Board of Indonesia Representative of South Sulawesi were selected as a sample of this study. This study found that client's integrity positively influence validity audit evidence. It indicates that the higher integrity lead to higher validity audit evidence. In contrast, audit risk assessment does not influence validity audit evidence. It indicates that the higher audit risk assessment does not lead to higher influence validity audit evidence. This study also found that client's integrity and audit risk assessment together can increase the validity of audit evidence
Education Policy on Operational Assistance Management at the Local Level: A Challenge and Recommendations Agus, Andi; Hakim, Lukman; Mahsyar, Abdul; Fatmawati
International Journal of Science and Society Vol 6 No 2 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i2.1116

Abstract

This research discusses the Implementation Operational Assistance Program (BOP) at the local level as a fund management mechanism to support educational activities in schools, provide equitable access to education, encourage educational inclusion, and reduce disparities between regions. This study uses a qualitative approach with a focus on thematic analysis. This approach was chosen to guide researchers to find sources of analysis directly from the government by identifying several official government documents. This study's findings indicate several challenges in managing BOP locally, such as a need for more resources, infrastructure and technical capabilities. Several policy recommendations are suggested to overcome these challenges, namely by increasing monitoring and evaluation, transparency, management capacity, use of technology, and collaboration. With the implementation of the right policies, BOP management at the local level can be improved so that education can become a more inclusive, quality and sustainable means for all parties.
Co-Authors Abdul Mahsyar Aprila, Nila Aziza, Nurna Fatmawati Fatmawati Hastina, Safira Jalil, Abd Rasyid Lukman Hakim Najamuddin Najamuddin, Najamuddin Nelwan, Alfa F P Novita Sari, Vera Nurazizah, Mahdiyah Rochman, Muh. Farhan Fatkur Sadeli, Yudi Akhmad Tangngisalu, Jannati