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All Journal Jurnal Manajemen Terapan dan Keuangan Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Jati: Jurnal Akuntansi Terapan Indonesia Owner : Riset dan Jurnal Akuntansi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Ilmiah Manajemen Ubhara Quantitative Economics and Management Studies Jurnal Akuntansi dan Governance Jurnal Kolaboratif Sains Journal of Governance, Taxation, and Auditing Electronic Journal of Education, Social Economics and Technology Journal of Applied Accounting Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Jurnal Ekonomi Bisnis Antartika Accounting Studies and Tax Journal Studia Ekonomika Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer As-Syirkah: Islamic Economic & Financial Journal Senarai Kearifan Lokal Akuntansi
Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
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The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia Yopi Loves; Andi Chairil Furqan; Nina Yusnita Yamin; Muhamad Iqbal
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1080

Abstract

This research analyzes the impact of budgeting realization on regional functions on the probability of re-election of incumbents in Indonesia in 2014-2020 with a final sample size of 3,440 observations. Through a probit regression analysis approach and case studies in several regions in Indonesia, this research explores the relationship between the size of budget realization for certain functions in the region and the chance of the incumbent returning in the general election. The results of the research show that there is a significant positive and negative correlation between the realization of budgeting for the functions of education, public facilities, and regional culture and tourism and the level of incumbent re-election. These findings highlight the role of budget realization in influencing public perceptions of incumbent performance and regional head election strategies in maintaining their position. The implication of these findings is the need for a deeper understanding of the dynamics of budget politics at the local level as well as the need to ensure transparency and accountability in the use of public budgets to minimize the potential for misuse for political interests. Researchers are expected to be able to analyze further the factors that can influence the incumbent's re-election. Keywords: Regional Function Budget, Regional Head Election, Regional Government, Incumbency
Laju Pertumbuhan, Efektivitas, dan Kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Sigi Periode 2019-2023 Fathia Fathia; Dwi Farradilla; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Studia Ekonomika Vol. 23 No. 1 (2025): Januari: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i1.276

Abstract

This study aims to determine the growth rate of effectiveness and contribution of regional levies to the original regional income of Sigi Regency during the 2019-2023 period. The method used in this study is descriptive with a quantitative approach. The results of this study indicate that the growth rate of Regional Retribution of Sigi Regency during the 2019-2023 period falls into the unsuccessful criteria with an average percentage of 29.69 percent, and the percentage continues to fluctuate, which in 2019 to 2021 decreased but increased again in 2022 to 2023. The highest growth rate percentage only reached 127.56 percent in 2023, and the lowest was -12.84 percent in 2020. Meanwhile, the effectiveness of regional retribution revenue of Sigi Regency for the 2019-2023 period continues to fluctuate, with an average percentage of 88.44 percent which falls into the fairly effective criteria. The highest percentage of effectiveness reached 100.83 percent in 2020 and the lowest percentage reached 71.78 percent in 2022. And the contribution of regional levies to PAD Sigi Regency for the 2019-2022 period falls into the very low criteria with an average percentage of 03.81 percent. The highest percentage of contribution only reached 07.64 percent in 2023, and the lowest percentage was only 02.05 percent in 2023, so the author hopes that the Sigi Regency Government will be able to increase its Regional Retribution revenues again.
Accounting Reality Behind Waste Scales Paranoan, Selmita; M. Yusuf, Rolland; Yamin, Nina Yusnita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24902

Abstract

This research is based on the rampant scattering of waste, which is no longer considered valuable, so it ends up in landfills. This research focused on the accounting reality of the waste business in the Kawatuna landfill area. This research used a qualitative method with an ethnomethodology approach and data collection techniques in the form of observation, interviews, and documentation to observe the professional behavior of waste pickers and collectors in practicing waste transactions. The results showed that accounting practices in waste transactions support sustainable business relationships in the Kawatuna landfill area. Mutual trust is the main key to building a waste business with the recognition of waste as a valuable asset. The practice of debt and credit that occurs supports simple accounting practices in the waste business. This finding is relevant to the concept of circular economy; the application of the concept supports business processes that involve economic, environmental, and social spheres in forming sustainable businesses.
Pengaruh Harapan Kerja, Persepsi, Karakteristik Pribadi terhadap Minat Mahasiswa Memilih Jurusan Akuntansi di Universitas Tadulako Moh Noviar Lawasa; Nurhaniva A; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2892

Abstract

This study aims to determine and analyze the effect of job expectations, perceptions, personal characteristics on student interest in choosing an accounting major at Tadulako University. This type of research uses descriptive quantitative,. Data collection methods by distributing questionnaires to respondents. The population of this study amounted to 225 active students of class 2021 and 252 active students of class 2022, the number of samples taken was 82 respondents. The analysis method used is multiple linear regression method with the help of SPSS for windows version 25.0. The results showed that work expectations affect student interest in choosing an accounting major, perceptions have no effect on student interest in choosing an accounting major, personal characteristics affect student interest in choosing an accounting major.
Corruption Prevention: Government Internal Control System and Organizational Culture as Moderation Rusli, Riswandi; Yamin, Nina Yusnita; Kamase, Haryono Pasang; Betty, Betty
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pshys616

Abstract

This study examines and analyzes the effect of government internal control systems and organizational culture interaction on corruption prevention. This research was conducted in village governments in Marawola, Dolo, and Sigi Biromaru sub-districts, Central Sulawesi, involving 150 village government officials as respondents. This research uses quantitative methods with primary data in the form of questionnaires. SmartPLS 4.0 was used as an analysis tool. The results found that a strong internal control system, as indicated by a healthy control environment and regular monitoring activities, is effective in preventing corruption. An organizational culture that emphasizes open communication and information is proven to strengthen corruption prevention efforts. However, the results of this study also show that an organizational culture that does not support the separation of duties and authorities will weaken corruption prevention efforts. These findings suggest that building a strong system is not enough, it is important to build a culture that supports transparency and accountability.
Sustainability Kelompok Bisnis Kerajinan Kapuk Di Desa Dalaka Melalui Strategi Patronage Jamaluddin Jamaluddin; Nina Yusnita Yamin; Jurana Nurdin; Supriadi Laupe; Abdul Pattawe; Nurhayati Haris
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 4: November 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i4.946

Abstract

Pengabdian  ini bertujuan untuk membangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Startegi ini sangat dibutuhkan para mitra sebagai upaya pemulihan demi keberlanjutan bisnis yang harus dilakukan para mitra di masa pandemi Covid-19. Pelaksanaan program pengabdian ini akan dilaksanakan selama 1 bulan. Program ini akan dilakukan oleh 6 (enam) orang dosen dengan kolaborasi kepakaran pada 4 bidang. Bidang tersebut di antaranya bidang akuntansi manajemen, akuntansi keuangan, manajemen pemasaran dan  sistem informasi serta 1 mahasiswa di bidang manajemen pemasaran dan akuntansi. Transfer iptek ke mitra dilakukan melalui penyuluhan dalam tiga bentuk, yaitu penyajian materi, demo, dan pendampingan. Kegiatan penyuluhan ini disambut antusias oleh para pengrajin kapuk dan berharap dapat dilakukan secara intens di desa mereka karena telah memberikan insight. Penyuluhan ini memberikan insightbaik bagi pengabdi maupun peserta. Hal ini dikarenakan pengabdi dapat melihat langsung berbagai permasalahan yang dihadapi oleh para pengrajin, terlebih di masa pandemi Covid-19 ini.  Hasil pengabdian ini menunjukkan perlunya dilakukan bimbingan secara teknis dalammembangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Kapuk Craft Business Group Sustainability In Dalaka Village Through The Patronage Strategy This service aims to generate and develop the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners. This strategy is urgently needed by partners as a recovery effort for business sustainability that must be carried out by partners during the Covid-19 pandemic. The implementation of this service program will be carried out for 1 month. This program will be carried out by 6 (six) lecturers with collaboration of expertise in 4 fields. These fields include management accounting, financial accounting, marketing management and information systems and 1 student in marketing management and accounting. The transfer of science and technology to partners is carried out through counseling in three forms, namely material presentation, demonstration, and mentoring. This outreach activity was enthusiastically welcomed by the kapok craftsmen and hoped that it could be carried out intensely in their village because it had provided insight. This counseling provides insight for both devotees and participants. This is because servants can see firsthand the various problems faced by craftsmen, especially during this Covid-19 pandemic. The results of this service indicate the need for technical guidance in generating and developing the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners.
BALANCED SCORECARD-BASED PERFORMANCE MEASUREMENT IN A REGIONAL HOSPITAL: A STUDY AT PENDAU TAMBU HOSPITAL, DONGGALA Putri, Amalia; Yamin, Nina Yusnita; Usman, Ernawati; Yuniar, Latifah Sukmawati
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/b3wmj437

Abstract

This study evaluates the performance of Pendau Tambu Regional General Hospital (RSUD) using the Balanced Scorecard (BSC) approach. Through a qualitative method, performance is assessed from four perspectives: financial, customer, internal business processes, and learning and growth. Data were collected through interviews with financial staff, patients, patients’ families, nurses, and medical staff, as well as through observation and document analysis. The results indicate efficient and effective financial performance, with an economic ratio of 92.62%, effectiveness of 96.26%, and efficiency of 25.18%. Patient satisfaction was high in medical aspects but lower regarding facilities, there was inefficiency in bed utilization, and human resource development through training remained limited. The implications of this study highlight the need for improvements in bed management, patient facilities, and investment in employee development to enhance overall service quality.
EVALUATION OF REGIONAL REVENUE AND EXPENDITURE BUDGETS IN THE PALU CITY GOVERNMENT Gollah, Shery Natalia; Paranoan, Selmita; Yamin, Nina Yusnita; Masruddin, Masruddin
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1223

Abstract

Post-calamity 2018 and the COVID-19 pandemic caused the fiscal performance of Palu City Government to change significantly. For this study, the dynamics of the 2019-2023 Palu City APBD are to be evaluated through growth and variance analysis in an attempt to provide responsive fiscal policy recommendations. Quantitative methods apply by processing the secondary data with APBD reports. Results showed an "explosion-consolidation" trend of spending and revenue variance > 100% in 2019-2022 (conservative) that declined to 96.08% in 2023, indicating the necessity to re-adjust PAD projection assumptions; spending variance increased from 57.05% to 95.26%, reflecting an increase in absorption capacity but not yet quantifiable outcome effectiveness. The trend of revenue-expenditure growth reflects an expansionary response in the crisis phase and consolidation in the recovery phase. These findings underscore the necessity to diversify PAD sources, enhance budget projection models with macro-economic drivers and contingency projections, and strengthen the absorption capacity of spending with e-budgeting and real-time monitoring as the basis for adaptive fiscal policies to improve the resilience and accountability of APBD in disaster-prone areas.
The Influence of Village Apparatus Competence, Clarity of Budget Targets, Internal Control System and Siskeudes on Village Fund Management Accountability Permadi Suryawan, Bayu; Paranoan, Selmita; Yamin, Nina Yusnita; Iqbal, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.240

Abstract

The large amount of village funds that go to the village government makes it prone to misuse. Therefore, the community demands good accountability in managing village funds. The aim of this research is to determine the influence of the competence of village officials, clarity of budget targets, internal control systems and siskeudes on accountability in managing village funds. The research was carried out in all villages in the Pamona brother’s region, Poso Regency. The method used in this research is a quantitative method with primary data obtained from 110 respondents who filled in the questionnaire. The results obtained in the research show that the competence of village officials and clarity of budget targets do not affect the accountability of village fund management. Meanwhile, the internal control system and siskeudes variables influence the accountability of village fund management.
KETEPATAN ANGGARAN: MENGURAI EFEKTIVITAS PENGELOLAAN ANGGARAN PENGAWASAN WILAYAH MARITIM SULAWESI TENGAH Satriani, Satriani; Yamin, Nina Yusnita; Paranoan, Selmita; Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1992

Abstract

Pengelolaan dana pengawasan maritim dari kelompok masyarakat pengawas memegang peran krusial dalam menjalankan fungsi pengawasan sumber daya kelautan dan perikanan secara efektif. Penelitian dilakukan untuk memperoleh analisis atas efektivitas pengelolaan dana dalam pelaksanaan pengawasan wilayah maritim Sulawesi Tengah. Penelitian mengeksplorasi secara deskriptif kualitatif untuk menemukan luaran yang menggambarkan perhitungan efektivitas dan hambatan yang timbul dalam pengelolaannya. Temuan penelitian menunjukkan efektivitas pengelolaan dana pada kelompok masyarakat pengawas pada tahun 2022 hingga 2024, dengan nilai efektivitas mencapai 100% yang menggambarkan realisasi dana yang diterima selaras dengan jumlah dana yang dianggarkan sehingga mencerminkan kesesuaian antara anggaran dan sasaran yang dirancangkan. Disamping itu, keterbatasan dana, letak geografis yang luas hingga jumlah kelompok yang banyak menjadi hambatan dalam peningkatan pencapaian pembinaan yang diprogramkan Penelitian berimplikasi pada aktivitas masyarakat dalam pengelolaan dana pengawasan maritim dari kelompok masyarakat pengawas untuk dapat mengadakan suatu strategi yang lebih baik dalam pengelolaan dana, peningkatan infrastruktur serta pendekatan yang lebih terintegrasi dalam pembinaan kelompok
Co-Authors Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Afdhal, Muhammad Ahmad, Shidq Dhiyaurrahman Alfrianti, Alda Amalia Putri, Amalia Andi Chairil Furqan Annisa, Andi Nur Aprilia, Alya Arista Arista Arista, Arista Betty betty betty Cahyani, Asti Celia, Az -Zahrah Diva Chaerani, Cut Syaila Dwi Farradilla Ernawaty Usman Erwinsyah Fathia Fathia Gollah, Shery Natalia Gunarsa, Arif Haryono Pasang Kamase Jamaluddin Jamaluddin Kamase, Haryono P. Kevin kevin Latifah Sukmawati Yuniar Liise, Sesika Lingtias, Indah Luneto, Abdul Razik M. Yusuf, Rolland Mappanyukki, Andi Masruddin Meldawati , Lucyani Meldawati, Lucyani Mile, Yuldi Moh Noviar Lawasa Moh. Bintang Hidayah Muhamad Iqbal Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muhammad Iqbal Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rafida, Rafida Rahayu Indriasari Rahayu Indriasari Rahma Masdar Renal Pradisti Ridwan, Ridwan Rifka Fadila Riska Riska Rudi Usman Rusli, Riswandi Salomita, Irenes Sania, Nuzul Satriani Satriani Selmita Paranoan Selviana, Ni Nyoman Shanabillah Stesya Orhizha Anandita Supriadi Laupe Tandju, Firmansyah Tanra, Andi Ainil Mufidah thalia Totanan, Chalarce Usman, Ernawati Wulandari, Niluh Merthi Yopi Loves Yulfani Yulianti Yulianti Yunitha Dwiyanti