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Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
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Fraud Prevention: The Contribution of Internal Control, Internal Audit, and Organizational Culture Yulfani; Ansar, Muhammad; Yamin, Nina Yusnita; Paranoan, Selmita; Gunarsa, Arif
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4118

Abstract

Losses within organizations often stem from fraudulent activities, with fraud levels significantly increasing, particularly in the public sector. This study aims to examine the contributions of internal control, internal audit, and organizational culture to fraud prevention efforts at the Regional Inspectorate Office of Central Sulawesi Province. A numerical analysis using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach was applied to 35 auditors as respondents. The findings indicate that internal control and internal audit do not significantly contribute to fraud prevention efforts. However, organizational culture plays a substantial role in preventing fraud. These results suggest the necessity of enhancing understanding regarding the implementation of organizational culture in fraud prevention, both in public and private institutions. Nevertheless, despite their lack of statistical significance, internal control and internal audit remain inseparable components in the broader effort to prevent fraud and organizational losses. Therefore, institutions must reinforce each audit-related element to mitigate the risks of fraud. In conclusion, the study underscores that organizational culture is the most crucial factor in preventing fraud. Thus, strengthening values such as integrity, transparency, and accountability must be prioritized in any anti-fraud strategy.
The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023) Tandju, Firmansyah; Parwati, Ni Made Suwitri; Yamin, Nina Yusnita; Tanra, Andi Ainil Mufidah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2807

Abstract

This study aims to reveal the essence of audit committees in relation to tax planning, deferred tax expense, and company size on earnings management in consumer goods companies listed on the Indonesia Stock Exchange during the period 2019-2023. Quantitative measurements were made by applying structural model equations through WarpPLS V.8.0 analysis on 19 companies that met Purposive Sampling, with a total of 95 data observations for primary and non-primary consumer companies from 2019 to 2023. The study found that tax planning, tax expenses, and company size have a significant negative relationship with corporate earnings management practices, with an R-Square value of 22.6%, indicating the existence of a good earnings management prevention strategy in the research variable relationship. Tax planning (?=-0.390, p<0.001) suppresses earnings management, deferred tax expenses (?=-0.290, p<0.001) suppress earnings management, and company size (?=-0.562, p<0.001) suppresses earnings management. The audit committee plays an important role in strengthening the relationship between tax planning (?=-0.215, p<0.001) and company size (?=-0.366, p=0.003) in inhibiting corporate earnings management tendencies. However, in the case of deferred tax expenses (?=0.559, p<0.001), the audit committee allows earnings management to occur due to complexities and temporary differences that can become loopholes for management to commit fraud. This study provides insights into the comprehensive strengthening of corporate financial reporting oversight to avoid conflicts of interest between principals and agents, thereby maximizing corporate performance through corporate governance.
Kinerja Keuangan PT Industri Jamu dan Farmasi Sido Muncul,TBK Periode 2017-2021 Haris, Nurhayati; Alfrianti, Alda; Yamin, Nina Yusnita; Natsir, Muhammad; Usman, Ernawaty; Kamase, Haryono Pasang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1862

Abstract

The purpose of this research is to describe and analyze the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021. The research method used is quantiative descriptive, using financial ratio analysis and trend analysis. The research data used is financial reports. The results of reseacrh on financial ratio analysis show the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the 2017-2021 periode as a whole is in goos condition except for the receivable turnover ratio which has experienced an increase which shows that the company is not good at managing it’s receivable. The results of the trend analysis show that the financial performance of PT  Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021 tends to decrease in terms of current ratio, cash ratio, dan receivables turnover.The debt to asset ratio and debt to equity ratio are experiencing an increasing trend, this condition is not good because the company debt burden is increasing every year. Total asset turnover, net profit margin, and return on investment tend to increase, indicating better managemen of total assets. So that company gets better profits every year. Keywords: Finacial Performance, Liquidity, Activity, Solvency, Profitability
PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA Totanan, Chalarce; Arista, Arista; Yamin, Nina Yusnita; Abdulllah, Muhammad Ikbal; Muliati, Muliati; Indriasari, Rahayu
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3065

Abstract

Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.
MENAKAR KEPERCAYAAN PUBLIK: ANALISIS PERSPEKTIF MASYARAKAT TENTANG TRANSPARANSI, PARTISIPASI, DAN KEJELASAN SASARAN ANGGARAN Lingtias, Indah; Yamin, Nina Yusnita
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.476

Abstract

Kenaikan alokasi dana desa memicu dilema, antara peluang kemajuan desa diiringi potensi penyimpangan pengelolaan keuangan desa. Penelitian ini mengkaji perspektif masyarakat tentang transparansi, partisipasi, dan kejelasan sasaran anggaran. Melalui kuesioner kepada 302 masyarakat Desa Sinorang di Kabupaten Banggai Provinsi Sulawesi Tengah sebagai responden yang ditentukan secara purposive. Penelitian ini menemukan pengaruh positif dan signifikan Transparansi, Partisipasi, dan Kejelasan Anggaran terhadap perspektif masyarakat. Hasil penelitian ini menunjukkan bahwa semakin mudahnya akses informasi anggaran, semakin besar keterlibatan masyarakat dalam kegiatan pengelolaan keuangan desa, dan semakin jelas sasaran anggaran, semakin positif pula pandangan masyarakat. Temuan ini menegaskan pentingnya akuntabilitas dan partisipasi dalam pengelolaan dana desa, membuka jalan bagi pemerintah desa dalam mengelola keuangan desa yang transparan, partisipatif, dan akuntabel. penelitian ini berimplikasi terhadap pengembangan teori agensi dan praktik new public management di sektor publik, khususnya di organisasi pemerintah.
DAMPAK DANA TRANSFER DAN FLYPAPER EFFECT PENDAPATAN ASLI DAERAH PADA BELANJA MODAL DI KABUPATEN/KOTA SE-SULAWESI TENGAH Sania, Nuzul; Yamin, Nina Yusnita; Paranoan, Selmita; Tanra, Andi Ainil Mufidah
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.487

Abstract

Desentralisasi fiskal di Indonesia bertujuan untuk memanjukkan kesejahteraan masyarakat melalui belanja daerah termasuk belanja modal. Namun realitanya, dana transfer dari pemerintah pusat masih menjadi sumber utama oleh daerah. Penelitian ini mengkaji pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap belanja modal di Kabupaten/Kota se-Sulawesi Tengah selama periode tahun 2018 – 2022. Penelitian ini menggunakan metode sensus dengan 65 sampel, yakni keseluruhan  Kabupaten/Kota di Sulawesi Tengah. Data sekunder yakni Laporan Realisasi Anggaran APBD di peroleh melalui BPK perwakilan Sulawesi Tengah. Teknik analisis data memakai regresi linier berganda. Hasil penelitian memperlihatkan bahwa PAD dan DAK berpengaruh positif dan signifikan terhadap Belanja Modal. Artinya, bahwa peningkatan PAD dan DAK, semakin tinggi pula Belanja Modal. Namun, DAU tidak memberikan pengaruh secara signifikan. Hal ini memperlihatkan adanya fenomena Flypaper effect, di mana peningkatan DAU tidak mendorong peningkatan belanja modal secara proporsional. Penelitian ini berimplikasi pada upaya memaksimalkan sumber-sumber pendapatan daerah dan pemenuhan belanja modal menjadi penting untuk mencapai kemandirian keuangan, tanpa ketergantungan pada dana transfer dari pemerintah pusat.
Optimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira IndonesiaOptimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira Indonesia Aprilia, Alya; Moh. Bintang Hidayah; Renal Pradisti; Rifka Fadila; Erwinsyah; Nina Yusnita Yamin; Rudi Usman
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to determine the optimization of financial performance of non-profit organizations through ratio analysis, using a case study of Yayasan Hati Gembira Indonesia. The data collection technique used secondary data in the form of the foundation's financial reports for the period 2021 to 2023. The data analysis technique in this study used a quantitative descriptive method with calculations of the Working Capital Ratio, Current Ratio, and BOPPO Ratio (Operating Expenses to Operating Income). The results show that the Working Capital Ratio in 2021 was 48.35%, indicating strong liquidity, then decreased in 2022 to 23.1%, and declined again in 2023 to 21.45%, indicating that the foundation's ability to meet short-term obligations was decreasing. The Current Ratio followed a similar pattern, namely 48.35 in 2021, falling to 23.10 in 2022, and 21.45 in 2023. The BOPPO ratio shows the most efficient performance in 2021 at 90%, where income is greater than expenses, while in 2022 it jumped to 108.91%, indicating less efficiency (expenses exceed income), and in 2023 it was 102.43%, showing that the recovery of efficiency has not been fully realized.
Navigating Village Financial Effectiveness: The Role of Competence, Participation, Budget Transparency and Leadership Commitment in Village Financial Management Selviana, Ni Nyoman; Yamin, Nina Yusnita; Kamase, Haryono P.; Yuniar, Latifah Sukmawati; Gunarsa, Arif
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1261

Abstract

This study intends to analyze the determining factors of effective village financial management, namely Competence of Apparatus, Community Participation, and Budget Clarity. Crucially, this study also discusses function Leadership Commitment be a moderator of these relationships. Effective village financial management is a key pillar of successful village development and the achievement of public accountability. Using a quantitative approach, data were obtained from questionnaires distributed to 200 village government officials in Sigi Regency, Central Sulawesi. The data was analyzed using the Structural Equation Modeling (SEM) method using Partial Least Squares (PLS) technique. The study findings indicate that Official Competence, Community Participation, and Budget Clarity have been partially proven to have a positive and significant impact on the effectiveness of village financial management. This study also found that leadership commitment significantly strengthens the influence of Competence of Apparatus and Community Participation in the effectiveness of village financial management. However, leadership commitment does not play a strong role ties between fund transparency and the effectiveness of village financial management. These findings indicate that the competence of the apparatus ensures accuracy and compliance with technical procedures, community participation creates social control and legitimacy, and transparency in budgeting is important. The implications of this study suggest that human and ethical factors are more influential in optimizing social factors.
Prosedural Versus Substantif: Dualisme Makna Transparansi Dalam Tata Kelola Dana Desa Chaerani, Cut Syaila; Celia, Az -Zahrah Diva; Yamin, Nina Yusnita; Din, Muhammad
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 2 (2025): Desember
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i2.1252

Abstract

Keberhasilan pengelolaan Dana Desa (DD) sangat bergantung pada prinsip akuntabilitas dan transparansi yang inklusif. Penelitian ini bertujuan untuk mengeksplorasi dan menemukan makna transparansi dari perspektif kepala desa sebagai Pemegang Kekuasaan Pengeloaan Keuangan Desa dan masyarakat sebagai stakeholder. Menggunakan metode kualitatif dengan pendekatan fenomenologi untuk mendalami pengalaman subjektif para informan. Hasil penelitian menemukan bahwa secara faktual, meskipun pemerintah desa telah melakukan praktik transparansi prosedural melalui musyawarah, publikasi dokumen anggaran, dan pelaporan. Namun masyarakat masih merasakan keterbatasan dalam akses dan pemahaman terhadap informasi anggaran desa. Penelitian ini menemukan adanya kesenjangan makna yang signifikan (meaning gap). Kepala Desa cenderung memaknai transparansi sebagai pemenuhan kewajiban administratif sesuai regulasi yang berlaku –transparansi prosedural–. Sebaliknya, masyarakat memaknainya sebagai akses informasi yang mudah dicerna, relevan, dan pelibatan aktif dalam pengawasan anggaran –transparansi substantif–.  Implikasi dari kesenjangan ini menunjukkan bahwa kepatuhan regulasi tidak otomatis menghasilkan kepercayaan publik dan partisipasi yang optimal. Untuk itu, perlunya penguatan komunikasi publik, penyederhanaan format informasi anggaran, dan peningkatan mekanisme pelibatan masyarakat yang dirancang secara inklusif.   The success of Village Fund (DD) management is highly dependent on the principles of inclusive accountability and transparency. This study aims to explore and discover the meaning of transparency from the perspective of village heads as holders of village financial management authority and the community as stakeholders. Using a qualitative method with a phenomenological approach to explore the subjective experiences of the informants. The results of the study found that in fact, although the village government has implemented procedural transparency practices through deliberations, publication of budget documents, and reporting, the community still feels limited in their access to and understanding  of village budget information. This study found a significant meaning gap. Village heads tend to interpret transparency as the fulfillment of administrative obligations in accordance with applicable regulations procedural transparency. Conversely, the community interprets it as access to information that is easy to digest, relevant, and active involvement in budget oversigh substantive transparency. The implication of this gap shows that regulatory compliance does not automatically result in public trust and optimal participation. Therefore, there is a need to strengthen public communication, simplify the format of budget information, and improve community involvement mechanisms that are designed to be inclusive.
Efektivitas Investasi Daerah Terhadap Pencapaian SDGs Melalui Kinerja PDAM Di Sulawesi Tengah Ahmad, Shidq Dhiyaurrahman; Din, Muhammad; Yamin, Nina Yusnita; Meldawati, Lucyani
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.331

Abstract

Akses terhadap air minum aman merupakan kebutuhan dasar sekaligus indikator penting pembangunan berkelanjutan. Di Indonesia, penyediaan layanan air minum di tingkat daerah sebagian besar dikelola oleh Badan Usaha Milik Daerah (BUMD) air minum atau Perusahaan Daerah Air Minum (PDAM). Pemerintah daerah memberikan penyertaan modal sebagai instrumen fiskal untuk memperkuat kapasitas pelayanan PDAM. Namun, efektivitas penyertaan modal dalam mendorong pencapaian Sustainable Development Goals (SDGs) 6.1 masih belum optimal, terutama di daerah dengan keterbatasan kapasitas kelembagaan. Penelitian ini bertujuan menganalisis pengaruh penyertaan modal pemerintah daerah terhadap pencapaian SDGs 6.1 dengan menempatkan kinerja PDAM sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) menggunakan WarpPLS versi 8.0. Data yang digunakan merupakan data sekunder yang bersumber dari laporan kinerja PDAM dan publikasi Badan Pusat Statistik (BPS) periode 2021-2023, dengan objek seluruh PDAM di Provinsi Sulawesi Tengah. Hasil penelitian menunjukkan bahwa penyertaan modal tidak berpengaruh langsung secara signifikan terhadap pencapaian SDGs 6.1. Sebaliknya, penyertaan modal berpengaruh positif signifikan terhadap kinerja PDAM, dan kinerja PDAM berpengaruh positif signifikan terhadap pencapaian SDGs 6.1. Kinerja PDAM terbukti berperan sebagai mediator penuh dalam hubungan antara penyertaan modal dan pencapaian SDGs 6.1. Temuan ini menegaskan bahwa efektivitas investasi publik di sektor air minum sangat bergantung pada peningkatan kinerja dan tata kelola PDAM.
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 Ilham Pakawaru Jamaluddin Jamaluddin Kamase, Haryono P. Kesuma, Leoni Virginia Lorainne 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 Sugianto Supriadi Laupe Tandju, Firmansyah Tanra, Andi Ainil Mufidah thalia Totanan, Chalarce Usman, Ernawati Wulandari, Niluh Merthi Yopi Loves Yulfani Yulianti Yulianti Yunitha Dwiyanti