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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 JAE (Jurnal Akuntansi dan Ekonomi) LOSARI: Jurnal Pengabdian Kepada Masyarakat Golden Ratio of Auditing Research Journal Of Human And Education (JAHE) Contemporary Journal on Business and Accounting JURNAL ECONOMINA 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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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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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
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
Analisis Skeptisme Professional Auditor, Etika Profesi, Keahlian Auditor dan Pengalaman Auditor Terhadap Pemberian Opini Auditor (Study pada Badan Pengawasan Keuangan dan Pembangunan) Arisang, Irdianty; Yusuf, Marwah; Faisol, Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.953 KB) | DOI: 10.29407/jae.v5i2.14117

Abstract

This research was conducted with the aim of testing the effect of auditor professional skepticism, professional ethics, auditor expertise, and auditor experience on the accuracy of giving auditor opinions. The population of this study was the auditor who worked at the South Sulawesi Provincial Representative Office of BPKP, amounting to 87 people and taking the data by questionnaire. Multivariate regression analysis was applied with the help of the STATA 14 application, which was preceded by a validity test, a reliability test, and a classic assumption test. The results of this study indicate that: (1) professional auditor skepticism has a significant effect on the accuracy of giving auditor opinion (2) professional ethics has a significant effect on the accuracy of auditor opinion (3) Expertise has no significant effect on the accuracy of giving auditor opinion (4) Experience has significant effect on accuracy of auditor's opinion.
PENGARUH KOMPETENSI APARATUR, SYSTEM PENGENDALIAN INTERN DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD DANA DESA Yusuf, Marwah; Ibrahim, Irmawati; Yusdhaniar; Indah Waty, Fulia
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.634 KB) | DOI: 10.29407/jae.v6i2.15008

Abstract

Abstract This research was conducted to find out the Effect of Apparatus Competence, Internal Control System and Individual Morality on Prevention of Village Fund Fraud in the Village Government in the Middle Adonara district. This research is a survey research using a questionnaire. The population taken in this study amounted to 35 people. The sample taken for this study amounted to 65 respondents, but of the 65 questionnaires that were distributed only 35 were returned and 30 were not returned so that the number of questionnaires processed was 35. This sample was taken using a saturated sampling method. Hypothesis testing is carried out using multiple lenear regression techniques. The results of this study state that Apparatus Competence, Internal Control System and Individual Morality have a significant effect on the prevention of Village Fund Frauds in the Village government in the Middle Adonara District. Keywords: apparatus competence, internal control system, and individual morality
Co-Authors Aditya Halim Perdana Kusuma Putra Putra Aksa, Aulia Rahmadani Amin, Asbi Andriana Angreyani, Andi Dewi anim anim Anwar Anwar Anwar Arisang, Irdianty Asgar, Muh Abduh Fuat Astuti, Niken Probondani Daud, Dahniyar Dewi Sari, Dewi Edy Jumady Eva Marin Sambo Faisol Faisol Gilda Ibrahim, Irmawati Indah Waty, Fulia Kanji, Lusiana Lalo, Annas Muhammad Ilham Muhammad, Irsad Nuramal, Nuramal Pongkapadang, Gunawan L. Pratama, Didin Rahmawati, Rahmawati Ramadhani, Farah Nabilah Razak, Nurlaely Riyanti Riyanti Rozamuri, Arif Murti Rusdi Susanto Sahidah Selpin, Dwi SITI MARIAM Suardi, Ryan Putra Hafikar Sudiasa, Valentino Sufiati, Sufiati Sugihartono, Egi Sultan AR, Muh. Ikhsan Sutriani Sutriani Syamsul Alam, Syamsul Tangngisalu, Jannati Wahyu Wintari Pratiwi, Resi Yusdhaniar