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All Journal Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting JURNAL MANAJEMEN BISNIS Journal of Enterprise and Development (JED) LOSARI: Jurnal Pengabdian Kepada Masyarakat Journal Of Human And Education (JAHE) Contemporary Journal on Business and Accounting Journal of Business, Technology, & Social Science Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Insan Cita Bongaya Research Journal Atestasi : Jurnal Ilmiah Akuntansi
Yusuf, Marwah
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BUDAYA SIPALLAMBI’ DALAM PRAKTIK BAGI HASIL Rahmawati, Rahmawati; Yusuf, Marwah
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.23

Abstract

Abstrak:  Budaya Sipallambi’ dalam Praktik Bagi Hasil. Studi ini berupaya mengkaji sistem bagi hasil berbasis budaya sipallambi’. Metode yang digunakan adalah kualitatif deskriptif dengan pihak kerukunan Keluarga Bastem sebagai informan. Hasil studi menunjukkan bahwa sistem pembagian hasil panen yang dilakukan petani penggarap bukan semata-mata digunakan untuk memberikan atau membantu orang lain agar mendapatkan pendapatan. Sistem ini ditujukan untuk memberikan kemaslahatan untuk kedua belah pihak yang melakukan perjanjian. Pembagian hasil harus diutamakan keadilan didalamnya. Budaya sipallambi’ (saling tolong-menolong) menjadi landasan bagi masyarakat tersebut. Abstract: Sipallambi’ Culture in Profit Sharing Practices. This study seeks to examine the profit-sharing system based on sipallambi’ culture. The method used is descriptive qualitative with the Bastem family harmony as the informant. The results of the study show that the harvest-sharing system implemented by smallholders is not solely used to provide or help other people to earn income. This system is intended to provide benefits to both parties who make the agreement. The distribution of results must prioritize justice in it. Sipallambi culture '(mutual help) becomes the foundation for this community.
Pengenalan Dan Pelatihan Laporan Keuangan Bumdes Di Desa Galesong Baru Kabupaten Takalar Amin, Asbi; Yusuf, Marwah; Astuti, Niken Probondani
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2019): Juni 2019
Publisher : Institut MIPA Indonesia

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Abstract

Komitmen pemerintah sangat tinggi untuk mendorong kesejahteraan masyarakat desa. Salah satunya dengan menggelontorkan miliaran rupiah ke desa dalam bentuk dana desa. Dengan dana desa tersebut, banyak potensi ekonomi masyarakat desa yang bisa ditingkatkan sehingga tentu saja butuh penguatan lembaga. Salah satunya pembentukan Badan Usaha Milik Desa (BUMDes), yang diharapkan bisa memfasilitasi masyarakat dalam pendanaan, membantu pembinaan usaha, juga membantu memfasilitasi pemasaran produk milik warga. Desa Galesong Baru merupakan salah satu desa yang mendapatkan bantuan dana. Permasalahan yang dihadapi BUMDes adalah pengetahuan pengelola mengenai laporan keuangan masih terbatas. Solusi yang ditawarkan antara lain (1) mengadakan sosialisasi mengenai BUMDes (2) pelatihan pembuatan laporan keuangan
The Synergy of Financial Innovation, Corporate Social Responsibility, and HRM Morale: A Systematic Review on Their Impact on Firm Image and Business Interest Yusuf, Marwah; Putra, Aditya Halim Perdana Kusuma
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.933

Abstract

This study aims to explore the synergy between financial innovation, Corporate Social Responsibility (CSR), and Human Resource Management (HRM) morale, focusing on their collective impact on firm image and business interest. Utilizing a qualitative approach through a systematic literature review, this research synthesizes findings from recent empirical studies to provide a comprehensive understanding of how these elements interact to create a sustainable competitive advantage. The systematic review follows the PRISMA guidelines to ensure rigor and transparency in identifying, selecting, and analyzing relevant literature. The results of the study indicate that financial innovation, particularly through fintech and blockchain technologies, enhances operational efficiency and aligns with broader societal goals through sustainable finance practices. CSR is shown to significantly improve firm image by fostering trust and loyalty among stakeholders, while HRM morale is identified as a critical factor in enhancing organizational resilience, especially during crises such as the COVID-19 pandemic. The most significant finding is the synergistic relationship between financial innovation, CSR, and HRM morale, which collectively contribute to a sustainable competitive advantage that enhances firm performance and stakeholder engagement. The study concludes that integrating these elements into a cohesive strategy is essential for firms seeking long-term success in the modern business environment. The implications are significant for both theory and practice, offering a novel framework for future research and practical guidance for managers.
ANALYSIS OF FACTORS AFFECTING THE TRANSPARENCY OF REGIONAL FINANCIAL INFORMATION IN REGIONAL GOVERNMENT OF PANGKEP DISTRICT Sari, Dewi; Yusuf, Marwah; Amin, Asbi
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.36

Abstract

ABSTRACT Purpose – This study aims to determine and analyze the presentation of financial, and internal controls that statements, accessibility affect the transparency of regional financial information Design/methodology/approach – This study using quantitative research methods with descriptive statistics Findings – The results of this study indicate: (1) prepare monetary accountability for general purposes (broadly useful fiscal summaries) to build equality of monetary accountability both for funding plans, between periods, and between substances and (2) Inward control is characterized as a cycle that is influenced by a group of head leaders, heads or top administration, other faculties, which is intended to obtain sufficient confirmation about the achievement of goals. Originality – The population in Regency regional apparatus the study in Pangkep district governments These are the entire Pangkep organization, in study is 54 people, device totaling 41 agencies Keywords: Presentation of Financial Statements, accessibility, Internal Control Paper Type Research Result
THE INFLUENCE OF CLARITY OF BUDGET TARGETS AND IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON PERFORMANCE ACCOUNTABILITY STUDY AT PT. PEGADAIAN (PERSERO) MAKASSAR CITY Sultan AR, Muh. Ikhsan; Yusuf, Marwah; Anim, Anim
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.37

Abstract

Purpose – This study aims to examine and analyze the effect of budget target clarity and the application of public sector accounting on performance accountability studies at PT. Pegadaian (Persero) Makassar City. Design/methodology/approach – Data analysis methods using multiple regression techniques. Findings – The results showed that all hypotheses were accepted because the Clarity of Budget Targets and the Application of Public Sector Accounting had a positive and significant effect on Performance Accountability. This means that by increasing the Clarity of Budget Targets and the Application of Public Sector Accounting, it can improve the Performance of Study Performance Accountability at PT. Pegadaian (Persero) Makassar City with a big impact. Originality – Data collection used primary data obtained from a purposive sample where 10 offices were obtained, 3 respondents were determined for each office so that a total of 30 employees of PT. Pegadaian (Persero) Makassar City. Keywords: Clarity of Budget Targets, Implementation of Public Sector Accounting, Performance Accountability Paper Type Research Result
THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021 Sutriani, Sutriani; Yusuf, Marwah; Anwar, Anwar
Contemporary Journal on Business and Accounting Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i02.42

Abstract

Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021 Design/methodology/approach – The method of data analysis is using multiple linear regression techniques Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar Originality – The sample in this study used a total of 60 months from January 2017 to December 2021 Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue Paper Type Research Result
Can company size moderate corporate social responsibility disclosure effect on company profitability? Evidence from mining industry Rahmawati, Rahmawati; Riyanti, Riyanti; Yusuf, Marwah
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8462

Abstract

Purpose — This study aims to examine the moderating effect of the company size on the relationship between Corporate Social Responsibility (CSR) disclosure and company profitability in mining industry.Method — This study employs multiple regression to examine the relationship between CSR disclosure and profitability using ROA and ROE proxies, with company size as a moderator. The observations were conducted on 12 mining companies listed on the Indonesia Stock Exchange during the period of 2018-2022.Result — We found that company size moderates the relationship between CSR disclosure and company profitability, using ROA and ROE as proxies. The results indicate that CSR disclosure had a positive and significant effect on company profitability when measured with ROA proxies but did not show significance with ROE proxies.Contribution  — This research contributes by using company size variable as the moderator in the relationship between CSR disclosure and financial performance.
Pengaruh Likuiditas, Solvabilitas Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada Koperasi Konsumen Pegawai Negeri Baji Artha Kementerian Keuangan Makassar Aksa, Aulia Rahmadani; Tangngisalu, Jannati; Yusuf, Marwah
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6492

Abstract

Penelitian ini bertujuan untuk menganalisi pengaruh Likuiditas, Solvabilitas Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada Koperasi Konsumen Pegawai Negeri Baji Artha Kementerian Keuangan Makassar. Data penelitian ini diperoleh dari laporan keuangan (sekunder) selama 2020-2022. Dengan jumlah sampe sebanyak 36 data sampel. .Data penelitian ini diolah dengan menggunakan Spss ver. 25 (2024). Temuan penelitian menunjukkan bahwa, Likuiditas (CR) yang tinggi, seperti tercermin dalam rasio lancar yang tinggi,dapat berdampak Negatif pada profitabilitas (ROA), karena mengurangi penggunakan aset untuk menghasilkan keuntungan. Solvabilitas (DER), Profitabilitas (ROA) dalam beberapa kasus, ini terkait dengan kompleksitas hubungan antara penggunaan hutang, Risiko Keuangan dan Pengembalian Investasi tidak ada pengaruh yang Konsisten. Perputaran Modal Kerja (WCT) yang tinggi dapat berdampak Positif pada Profitabilitas (ROA) melalui Efisiensi Pengelolaan Aset dan pengurangan Risiko Keuangan. Kata Kunci : Likuiditas (CR), Solvabilitas (DER). Perputaran Modal Kerja (WCT), Profitabilitas (ROA).
Pengaruh Sistem Pengendalian Intern dan Asimetri Informasi terhadap Kecurangan (fraud) Laporan Keuangan pada Kantor Pusat PT Bank Sulselbar Makassar Muhammad, Irsad; Wintari Pratiwi, Resi; Yusuf, Marwah
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.58

Abstract

This research aims to determine whether the system of internal control and fraud information asymmetry affect the financial statements of PT Bank Sulselbar Makassar. Collecting data using primary data obtained from questionnaires using sampling techniques nonprobability (saturated sample). The population is 50 employees, and samples taken 50 respondents. Methods of data analysis using multiple linear regression techniques.The results of this study indicate that the internal control system and significant negative effect, and the information asymmetry influence positively and significantly
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Andriana; Yusuf, Marwah; anwar, Anwar
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.449

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan produktivitas, ukuran organisasi dan eksekusi alami terhadap pengungkapan kewajiban publik istansi dalam organisasi assembling yang tercatat di Bursa Efek Indonesia masa 2019-2020. Pemilahan informasi menggunakan informasi tambahan yang diperoleh dari laporan masaan dan laporan pengelolaan yang diperoleh melalui www.idx.co.id dan situs otoritas masing-masing organisasi. Populasi dalam penelitian ini adalah seluruh organisasi assembling yang tercatat di Bursa Efek Indonesia periode 2019-2020 ke atas 193 organisasi, sedangkan prosedur pemeriksaan menggunakan strategi purposive testing sehingga 21 organisasi yang digunakan dalam review ini dengan waktu persepsi 2 masa mulai masa 2019-2020. Dengan tujuan agar informasi yang ditangani sebanyak 42 informasi observasional. Efek samping dari informasi variabel eksplorasi telah dicoba untuk pengandaian gaya lama seperti dugaan keteraturan, praduga multikolinearitas, dan pengandaian heteroskedastisitas. Strategi pemeriksaan informasi menggunakan berbagai investigasi kekambuhan langsung, dan pengtesan spekulasi setelah informasi dikumpulkan. Informasi dibedah menggunakan program SPSS (Statistical Product and Service Solution) Versi 23.Hasil penelitian menunjukkan bahwa produktivitas dan eksekusi alami tidak memhubungani pengungkapan kewajiban publik istansi , sedangkan ukuran organisasi berhubungan signifikan terhadap pengungkapan kewajiban publik istansi
Co-Authors Aditya Halim Perdana Kusuma Putra Putra Aksa, Aulia Rahmadani Amin, Asbi Andriana Angreyani, Andi Dewi anim anim Anwar Anwar Arisang, Irdianty Asgar, Muh Abduh Fuat Astuti, Niken Probondani Daud, Dahniyar Dewi Sari, Dewi Edy Jumady Eva Marin Sambo Faisol Faisol Ibrahim, Irmawati Indah Waty, Fulia Kanji, Lusiana Lalo, Annas Muhammad Ilham Muhammad, Irsad Nuramal, Nuramal Pongkapadang, Gunawan L. Rahmawati, Rahmawati Razak, Nurlaely Riyanti Riyanti Rozamuri, Arif Murti Selpin, Dwi SITI MARIAM Sudiasa, Valentino Sufiati, Sufiati Sugihartono, Egi Sultan AR, Muh. Ikhsan Sutriani Sutriani Syamsul Alam, Syamsul Tangngisalu, Jannati Wintari Pratiwi, Resi Yusdhaniar