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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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ANALYSIS OF VALUE FOR MONEY PERFORMANCE MEASUREMENT AT THE NATIONAL POPULATION AND FAMILY PLANNING AGENCY OF EAST LUWU DISTRICT Selpin, Dwi; Yusuf, Marwah; Sudiasa, Valentino
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17646

Abstract

This study aims to measure the success of value for money (economy, efficiency and effectiveness) in the family planning program at the Office of Population Control and Family Planning in East Luwu Regency. The analysis technique used is descriptive quantitative, namely analysis based on calculations. The steps taken in this activity are (1) measuring the economy, efficiency and effectiveness in each activity in the family planning program, (2) determining the final value for each activity. Based on the results of the study, it showed that the performance of the family planning program at the Department of Population Control and Family Planning in East Luwu Regency obtained the predicate of success by using value for money performance measurement.
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
Menjalin Silaturahmi Dengan Warga Serumpun Dalam Peningkatan Kualitas Hidup Dinegeri Seberang Tangngisalu, Jannati; Alam, Syamsul; Daud, Dahniyar; Yusuf, Marwah; Razak, Nurlaely; Sufiati, Sufiati; Pongkapadang, Gunawan L.; Nuramal, Nuramal; Ilham, Muhammad
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1815

Abstract

Abstrak Suku Bugis adalah salah satu suku di Asia Tenggara yang termasuk ke dalam rumpun keluarga besar Austronesia dengan populasi lebih dari empat juta orang. Orang-orang bugis membangun koloni-koloni di Kalimantan bagian timur, bagian tenggara, Pontianak, Semenanjung Melayu. Kegiatan pengabdian ini bertujuan untuk menumbuhkan tali silaturahmi warga negara Indonesia khususnya suku bugis yang ada di Malaysia dalam meningkatkan kualitas hidup dirantau orang. Metode pelaksanaan program melalui shering session dengan warga diaspora yang ada di Malaysia. Hasil pelaksanaan kegiatan ini berupa Tindak lanjut kegiatan yang diharapkan lebih terjalinnya silaturahmi antar Warga Negara Indonesia yang ada di Malaysia khusus Suku Bugis dimana naungan Perhimpunan Bugis Johor Kata Kunci: Suku Bugis, Indonesia, Malaysia, Perhimpunan Bugis Johor. Abstract The Bugis tribe is one of the tribes in Southeast Asia that belongs to the large Austronesian family with a population of more than four million people. Bugis people built colonies in eastern Kalimantan, southeast, Pontianak, Malay Peninsula. This service activity aims to foster the relationship between Indonesian citizens, especially the Bugis tribe in Malaysia, in improving the quality of life overseas. The method of implementing the program is through a sharing session with diaspora residents in Malaysia. The results of the implementation of this activity are in the form of follow-up activities which are expected to further establish the relationship between Indonesian citizens in Malaysia, especially the Bugis tribe under the auspices of the Johor Bugis Association. Keywords: Bugis Tribe, Indonesia, Malaysia, Bugis Johor Association.
Dampak Sistem Pengendalian Intern dan Peran Perangkat Desa Terhadap Akuntabilitas Dana Desa Daud, Dahniyar; Sugihartono, Egi; Yusuf, Marwah
BUGIS : Journal of Business, Technology, & Social Science Vol 2 No 3 (2024): Bugis Journal
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v2i1.221

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Dampak Sistem Pengendalian Intern dan Peran Perangkat Desa Terhadap Akuntabilitas Dana Desa (Studi Pada Kecamatan Katoi Kabupaten Kolaka Utara). Penelitian ini menggunakan pendekatan kuantitatif merupakan metode yang digunakan dalam menggambarkan keadaan instansi yang dilakukan dengan analisis berdasarkan data kuantitatif. Penelitian ini dilakukan Pada Kecamatan Katoi Kabupaten Kolaka Utara. Populasi dalam penelitian ini adalah seluruh seluruh aparatur pemerintah desa pada Kecamatan Katoi Kabupaten Kolaka Utara yang berjumlah 54 orang. metode pengambilan sampel adalah sampling jenuh, teknik sampling jenuh merupakan teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Sumber data dalam penelitian ini adalah data primer dengan teknik pengumpulan data kuesioner. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Intern Pemerintah berpengaruh positif dan signifikan terhadap Akuntabilitas Dana Desa dan juga Peran Perangkat Desa berpengaruh positif dan signifikan terhadap Akuntabilitas Dana Desa .
Exploring the Synergistic Effects of Tax Policies, HRM Practices, and Strategic Marketing on Organizational Financial Performance: A SEM-PLS Analysis Putra, Aditya Halim Perdana Kusuma; Mariam, Siti; Rozamuri, Arif Murti; Yusuf, Marwah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 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: 10.57178/atestasi.v7i2.947

Abstract

The purpose of this study is to examine the synergistic effects of tax policies, Human Resource Management (HRM) practices, and strategic marketing initiatives on organizational financial performance, with a focus on understanding how these elements interact to enhance market competitiveness and operational efficiency in a rapidly evolving business environment. This study employed a descriptive correlational research design to investigate the synergistic effects of tax policies, HRM practices, and strategic marketing initiatives on organizational financial performance. The study utilized Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze the complex relationships among these variables, capturing data from a cross-sectional sample of 245 valid responses from middle to large-scale enterprises. Data were collected via a structured online survey that included both validated scales and newly developed items tailored to the constructs of interest. The analysis proceeded in two stages: first, assessing the measurement model for validity and reliability, and second, evaluating the structural model to test the hypothesized relationships. SEM-PLS was chosen for its ability to handle complex models with latent variables, even with small to medium sample sizes, providing robust insights into the factors that drive organizational financial performance. The results of this study reveal significant relationships between HRM Practices, Strategic Marketing Initiatives, Tax Policies, and Organizational Financial Performance, with Market Competitiveness and Operational Efficiency acting as critical mediators. The indirect effects further supported these findings. HRM Practices, Strategic Marketing Initiatives, and Tax Policies all indirectly contributed to Organizational Financial Performance through Market Competitiveness and Operational Efficiency, with all paths showing statistical significance. These results emphasize that the synergistic alignment of HRM, marketing, and tax strategies is crucial for achieving superior financial outcomes, with Market Competitiveness and Operational Efficiency serving as essential pathways in this process.
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
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PT PLTD SUPPA (PERSERO) Daud, Dahniyar; Yusuf, Marwah; Sambo, Eva Marin; Lalo, Annas; Asgar, Muh Abduh Fuat
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1902

Abstract

ABSTRAKKehadiran perusahaan di tengah masyarakat dapat membawa dampak positif dan negatif. Positifnya perusahaan dapat menyediakan barang dan jasa yang dibutuhkan oleh masyarakat, namun sebaliknya, aktivitas perusahaan juga dapat memberikan dampak negatif seperti kesenjangan dan kerusakan lingkungan. Tujuan penelitian ini untuk mengetahui implementasi pelaksanaan Program Corporate Social Responsibility (CSR) yang dikenal dengan istilah Tanggung Jawal Sosial Lingkungan (TJSL) di PT. PLTD SuppaPersero). Jenis penelitian yang di gunakan adalah metode penelitian kualitatif dengan tipe penelitian deskriptif. Hasil penelitian tentang Implementasi CSR atau TJSL memenuhi 4 pilar yakni Pilar Sosial dimana PT. PLTD Suppa telah melaksanakan sejumlah kegiatan pemberdayaan dan pengembangan masyarakat dengan terukur dan terstruktur, Pilar Lingkungan PT PLTD telah membantu masyarakat untuuk menjalankan kegiatan usaha berwawasan lingkungan salah satunya adalah penangkaran penyu. Pilar Ekonomi, dimana dengan kegiatan penangkaran penyu membuat desa wiringtasi menjadi salah satu desa binaan oleh PT PLTD dan juga menjadikan wisatawan lokal maupun domestic menjadikan salah satu tujuan wisata pantai pesisir ataupun yang ingin melihat langsung proses penangkaran penyu. Pilar Hukum dan Tata Kelola. membuktikan komitmen PT PLN melalui PT PLTD senantiasa menerapkan prinsip-prinsip tata kelola Perusahaan yang baik.Kata Kunci: CSR, Sosial, Lingkungan, Ekonomi, Hukum.ABSTRACTThe presence of companies in the community can bring positive and negative impacts. Positively, companies can provide goods and services needed by the community, but on the contrary, company activities can also have negative impacts such as inequality and environmental damage. The purpose of this study was to determine the implementation of the implementation of the Corporate Social Responsibility (CSR) Program known as the Environmental Social Responsibility (TJSL) at PT. PLTD SuppaPersero). The type of research used is a qualitative research method with descriptive research type.  The results of research on the implementation of CSR or TJSL fulfills 4 pillars, namely the Social Pillar where PT PLTD Suppa has carried out a number of measurable and structured community empowerment and development activities, the Environmental Pillar of PT PLTD has helped the community to carry out environmentally sound business activities, one of which is turtle breeding. The Economic Pillar, where turtle breeding activities make wiringtasi village one of the villages fostered by PT PLTD and also make local and domestic tourists make one of the destinations for coastal beach tourism or who want to see the turtle breeding process directly. Legal and Governance Pillars. proves the commitment of PT PLN through PT PLTD to always apply the principles of good corporate governance.Keywords: CSR, Social, Environmental, Economic, Legal.
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 : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v1i1.10

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 Financial Behaviour in VUCA Era: A Literature Study Angreyani, Andi Dewi; Yusuf, Marwah
Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Vol. 2 No. 3-4 (2025): AUGUST DECEMBER 2025 - JRBME
Publisher : PT Smart Media Makassar

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

Abstract

The concept of volatility, uncertainty, complexity, and ambiguity (VUCA) has emerged as a critical framework for understanding contemporary financial behavior. This literature study synthesizes existing research to elucidate how VUCA conditions influence financial decision-making among individuals and organizations. Despite the growing relevance of VUCA, there is a stark gap in how financial models adapt to these unpredictable environments, which traditional theories often overlook. Through a qualitative meta-analysis of peer-reviewed articles, this study reveals that cognitive biases become amplified in VUCA contexts, leading to irrational financial behaviors. Key findings indicate that stakeholders who embrace adaptive strategies—such as diversified portfolios and flexible financial models—are more likely to navigate the complexities of VUCA successfully. Additionally, advancements in technology provide opportunities for informed decision-making, albeit introducing challenges like information overload. This study concludes by highlighting the need for interdisciplinary approaches to further investigate financial behavior across varied demographics and suggests that integrating VUCA awareness into financial education may enhance decision outcomes in unstable environments. Future research should focus on the evolving interplay between behavioral finance and technology to develop more robust financial strategies. Konsep volatilitas, ketidakpastian, kompleksitas, dan ambiguitas (VUCA) telah muncul sebagai kerangka kerja kritis untuk memahami perilaku keuangan kontemporer. Studi literatur ini menyintesis penelitian yang ada untuk menjelaskan bagaimana kondisi VUCA memengaruhi pengambilan keputusan keuangan di kalangan individu dan organisasi. Meskipun relevansi VUCA semakin meningkat, terdapat kesenjangan yang mencolok dalam cara model keuangan beradaptasi dengan lingkungan yang tidak dapat diprediksi ini, yang sering diabaikan oleh teori-teori tradisional. Melalui meta-analisis kualitatif artikel yang telah diulas melalui pendekatan peer-review, studi ini mengungkapkan bahwa bias kognitif menjadi lebih menonjol dalam konteks VUCA, yang mengakibatkan perilaku keuangan irasional. Temuan utama menunjukkan bahwa pemangku kepentingan yang mengadopsi strategi adaptif—seperti portofolio dan model keuangan yang fleksibel—lebih mungkin berhasil menavigasi kompleksitas VUCA. Selain itu, kemajuan teknologi memberikan peluang untuk pengambilan keputusan, meskipun juga menimbulkan tantangan seperti kelebihan informasi. Studi ini menyimpulkan dengan menekankan perlunya pendekatan interdisiplin untuk menyelidiki lebih lanjut perilaku keuangan di berbagai demografi dan menyarankan bahwa integrasi kesadaran VUCA ke dalam pendidikan keuangan dapat meningkatkan hasil keputusan dalam lingkungan yang tidak stabil. Penelitian masa depan harus fokus pada interaksi yang terus berkembang antara keuangan perilaku dan teknologi untuk mengembangkan strategi keuangan yang lebih tangguh.
Dampak Pengetahuan Dan Sikap Membentuk Keuangan Keperilakuan Serta Kapabilitas Keuangan Ilham, Muhammad; Jumady, Edy; Yusuf, Marwah
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 2 (2025): Patria Artha Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i2.969

Abstract

MSME actors in traditional markets in Makassar City are faced with a lack or limitation of financial knowledge and attitudes towards finance are not optimal so that they have an impact on behavioral finance and financial capability. Thus, the purpose of this study is to examine the role of financial knowledge and attitudes towards finance with behavioral finance and financial capability. The MSME population of the two traditional markets, namely the Pannampu market and the Terong market, totaled 530. The sampling technique uses purposive sampling with the consideration that at least two years of operation and has a turnover that tends to be low and employees from households which are divided into 56 people in the Pannampu market and 44 people in the Terong market so that the total sample is 100 respondents. Data analysis using SmartPLS. The results showed that financial knowledge has a positive and significant effect on behavioral finance. Furthermore, financial attitudes towards behavioral finance have a positive and significant effect. Finally, behavioral finance has a positive and significant effect on financial capability. This study extends the validity of the results of previous studies, as well as providing practical implications that the better the financial knowledge and financial attitudes, the better the behavioral finance and the better the financial capability by traditional market MSME players. 
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 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