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All Journal Hasanuddin Economics and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Peradaban Prima Abdika: Jurnal Pengabdian Masyarakat Movere Journal Jurnal Ekonomi Action Research Literate (ARL) Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Humanities Education and Social Sciences Nautical: Jurnal Ilmiah Multidisiplin Indonesia Formosa Journal of Science and Technology (FJST) Bidik : Jurnal Pengabdian kepada Masyarakat International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Economics, Business, Accounting & Society Review Economos : Jurnal Ekonomi dan Bisnis International Journal of Multidisciplinary Approach Research and Science International Journal of Sustainable Applied Sciences (IJSAS) Jurnal Akuntansi Sektor Publik IJMA Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Celebes Journal of Community Services JURNAL MANAJEMEN DAN BISNIS INDONESIA
Kusumawati, Andi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Wife's Accountability in Islamic Household Accounting Gustiningsih, Diah Ayu; Mediaty, Mediaty; Alimuddin, Alimuddin; Kusumawati, Andi
SENTRALISASI Vol 11, No 1 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i1.1580

Abstract

This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.
Reinventing Government In Fraud Prevention In The Public Sector Nur Illiyyien; Haliah, Haliah; Kusumawati, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2736

Abstract

Fraud is fraud related to the benefits obtained by someone by presenting something that is not in accordance with the truth. This study aims to provide an overview of how the concept of reinventing government plays a role in fraud prevention in the public sector. The method used by the author in analyzing data is qualitative methods and literature studies as a framework for thinking in writing. Bureaucratic reform has an important role in reducing fraud risk by changing the structure, processes, and work culture within government organizations. This reform helps reduce fraud risk through increased transparency, changes in the supervisory system, use of technology, strengthening internal control, training for government officials, protection for whistleblowers, and application of six of the ten principles of reinventing government, namely: 1) Strengthening communities in local government development, 2) Proactive to minimize the occurrence of more complex and developing problems, 3) Creative and innovative to improve community participation in management and development, 4) Have resilience and do not give up easily, so that productivity in the organization can increase, 5) Realizing a visionary bureaucracy that focuses on institutional goals, and 6) Honest, clean and free KKN with links to human resource reform, law and rule reform, supervisory reform, and accountability reform.
Implementation Of Balanced Scorecard In Measuring Employee Performance In The Public Sector Fitriani; Haliah, Haliah; Kusumawati, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2739

Abstract

Balanced scorecard is one approach used to measure the performance of a company's operations, especially in Human Resources. This study aims to find out how effective the Balaced Scorecard method is in public sector companies. As we all know that the Balanced Scorecard is an analytical tool to determine employee performance and has 4 effectiveness, namely customer perspective, learning finance and growth. In this study the method applied is qualitative, while the analytical technique used is descriptive qualitative. The use of the Systematic Literature Review (SLR) method is carried out by reviewing and identifying journals systematically which in each process are reviewed and analyzed to find out how efficient and effective the Balanced Scorecard approach is used as a measurement in an effort to determine the performance of an employee in the scope of the Public Sector. The nature of this study is descriptive analysis, then elaboration / description so as to produce accurate information for future researchers. The results showed that employee training is very effective in measuring a company's performance through the Balaced Scorecard method to improve the realization of the organization's vision and mission.
Value For Money-Based Financial Performance Measurement At The North Toraja Regency Government Tikupasang, Medyoto; Haliah, Haliah; Kusumawati, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2740

Abstract

Financial performance is one of the most important issues in public sector organizations. Demanding transparency and accountability and supported by technological developments, several public sector organizations/institutions have published their performance reports, including their budget realization reports through their institutional websites. This study aims to determine the ability of the Regional Government of North Toraja Regency in 3 Fields of Government in regulating their budgets. Measurement will be done using Value For Money. This study used a descriptive qualitative approach. This research will measure the performance of the program on the activities carried out by collecting and presenting data on the 2021 North Toraja Regency Government APBD Realization Report in three areas of government, namely the Environment, the Culture and Tourism Office, and Transportation. The analysis will be carried out using the Value For Money method. Data collection is carried out by visiting the website of the Regional Government of North Toraja Regency and downloading the North Toraja Regency Regional Government APBD Realization Report from the site. The results of performance measurements in the activity program at the North Toraja Regency Government in the Field of Environmental Governance, the Culture and Tourism Office, and Transportation in 2021 which are measured using Value For Money can be said to be quite good in terms of economy and efficiency, but still need to improve performance in terms of effectiveness.
The Effect of Auditor Opinion, Solvency, Company Size and Audit Tenure on Audit Delay Siti Luthfiah Ramadhani; Haliah, Haliah; Kusumawati, Andi
International Journal Of Economics Social And Technology (IJEST) Vol. 2 No. 4 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i4.341

Abstract

This study to test and analyze the effect of auditor opinion, solvency, company size, and audit tenure on audit delay. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research use quantitative methods with multiple linear regression analysis tools. The method of determining the sample using purposive sampling with a total sample of 86 companies during 2017-2021. The results of this study indicate that auditor opinion and company size have a positive effect on audit delay, while solvency and audit tenure have no effect on audit delay.
Implementation of Public Sector Accounting in Indonesia Hamzah, Hajrah; Kusumawati, Andi; Nirwana, Nirwana
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.11343

Abstract

The purpose of this research is to be able to describe broadly the development of public sector accounting research in Indonesia. Charting the field is the research methodology used. 40 articles related to public sector accounting from 11 Indonesian journal publications with accreditation were collected between 2013 and 2022 as samples. Topics and methods are assessed as categories that are classified in this study. According to the results of the research analysis, financial accounting is an issue that is often applied, namely public sector accounting, and a quantitative approach together with survey and descriptive methods is the most widely used modeling technique. The topic usually observed is financial accounting in the public sector because there are some governments that are constrained by reporting their finances and because accounting in the public sector continues to be a unique issue. Meanwhile, the regulation topic category is one of the less researched topics of the five topic categories in this study.
Pengaruh Temuan Audit BPK dan Tindak Lanjut Hasil Pemeriksaan Terhadap Kinerja Pemerintah Kabupaten/Kota Provinsi Sulawesi Selatan Tahun 2016-2018 Ufairah Anto, Andi Sayyidatun; Kusumawati, Andi; Nirwana, Nirwana
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.4027

Abstract

Penelitian ini bertujuan untuk mengatahui adanya pengaruh temuan audit dan tindak lanjut hasil pemeriksaan terhadap kinerja pemerintah kabupaten/kota Provinsi Sulawesi selatan tahun 2016-2018.Penelitian ini menggunakan purpovive sampling dengan 24 sampel yang telah diperoleh dari kabupaten/kota di Provinsi Sulawesi Selatan. Sumber data dalam penelitian ini menggunakan IHPS dan LKPD tahun 2013-2016. Dalam penelitian ini pengujian dilakukan Uji statistic deskriptif, Uji asumsi klasik, Uji regresi linier berganda dan Uji Hipotesis Koefisien Determinasi R dan Uji t. Berdasarkan hasil Analisis Regresi Linier Berganda menunjukan pada Temuan audit berpengaruh positif dan signifikan terhadap kinerja pemerintah, sedangkan Tindak lanjut hasil pemeriksaan berpengaruh negative dan signifikan terhadap kinerja pemerintah. Penelitian ini memiliki pengaruh yang signifikan terhadap kinerja pemerintah daerah.
The Role of Technology in Detecting Cyber Risk and Improving Internal Audit: A Systematic Review Nasruddin, Nadya Annisa; Pomtoh, Grace T; Kusumawati, Andi
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.7675

Abstract

This research aims to explore the literature that examines the role of technology in assisting cyber risk detection and improving company internal audit in the digital era. The method used in this research is systematic literature review (SLR). Data sample collected using Watase-Uake database and articles from other sources with Q1-Q4 index starting from 2014-2023. The selected articles have passed several specified criteria to produce a total number of 25 articles. The result shows that technology plays an important role in increasing the efficiency and effectiveness of cyber risk detection and internal audit processes. This research contributes to providing an overview regarding the benefits of technology in helping companies detect cyber risks and improve the quality of their internal audits
Influence of Regional Financial Management Aspect on Regional Financial Management Transparency: Case Study in SKPD, Buton Selatan District Mansur, Aziza Syahrani; Kusumawati, Andi; Wahda, Wahda
International Journal of Multidisciplinary Approach Research and Science Том 1 № 03 (2023): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v1i03.227

Abstract

This research aimed to assess the impact of regional financial statement presentation, accessibility of regional financial statements, internal control, the implementation of performance-based budgeting, and the implementation of accrual-based government accounting standards on the transparency of regional financial management. Data for this research were collected through a survey using questionnaires. The study population consisted of all employees in the Regional Work Units (SKPD) of the city of Yogyakarta. The sampling technique employed a nonprobability sampling method known as purposive sampling. The sample comprised structural officers and employees/staff responsible for accounting/administrative financial functions, each with a minimum of one year of experience in each SKPD in Buton Selatan. A total of 77 questionnaires were processed for analysis. Data analysis involved multiple linear regression. The results of the regression analysis indicated that regional financial statement presentation had no significant effect on the transparency of regional financial management. In contrast, the accessibility of regional financial statements was found to have a significant positive effect on transparency. Additionally, internal control was not found to have a significant impact on transparency, nor did the implementation of performance-based budgeting. However, the implementation of accrual-based government accounting standards was found to have a significant positive effect on the transparency of regional financial management.
Application of SAK EMKM to MSME Business Actors Alrasyid, Harun; Haliah, Haliah; Kusumawati, Andi
International Journal of Sustainable Applied Sciences Vol. 1 No. 2 (2023): August 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsas.v1i2.239

Abstract

Micro, small and medium enterprises in the city of Palopo are still constrained by the application of financial accounting standards for micro, small and medium entities. If left unchecked, it will complicate the preparation   of financial reports. This study aims to identify and analyze the factors that influence the application of SAK EMKM to MSME business actors in Palopo City. The population and sample for this study were 90 micro, small and medium business actors who met the sample criteria. This type of research data uses primary data in the form of a questionnaire.  Data analysis uses multiple linear regression analysis using Statistical Packages for Social Science (SPSS). The results of the study show that socialization, education level, perceptions and understanding of accounting have a significant and significant effect on the application of SAK EMKM.
Co-Authors AA Sudharmawan, AA Alamsyah Razak, Muhammad Fajar Amir, Baso Andriani, Andi Dewi Anggreani, Anne Kurry ARIFUDDIN Bahri, Nur Alim Darmawati Daud, Dahniyar Diah Ayu Gustiningsih Fachruddin Fachruddin Fatimah Zahra Fitriadi Fitriadi Fitriani Gaol, Dody Kurnia Lumban Haliah, Haliah Hamzah, Hajrah Hermansyah, Fakhrul Indra Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Indrijawati, Aini Jamaluddin Jamaluddin Juanda, Indira Syakira Kirana Juanda, Juanda Kurniawan, Awi Labdhameirina, Endah Mansur, Aziza Syahrani Mediaty Meilani Intan Pertiwi Muh. Nur Irfan Syarif Muhammad Try Dharsana Nadya Annisa Nasruddin Natsir, Andi Iqra Pradipta Nirwana, Nirwana Nur Illiyyien Nur, Hamzah Fansyuri Permana, Nalendra Bhayu Pomtoh, Grace T Pratama Mallisa, Amalia Indah Raden Mohamad Herdian Bhakti Rasyid, Syarifuddin Ratna Ayu Damayanti Ridzal, Nining Asniar Sapa’, Angela Batara Siti Luthfiah Ramadhani Sundari Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin Thaha, Rianda Ridho Hafidz Tikupasang, Medyoto Ufairah Anto, Andi Sayyidatun Uswatun Hasanah Utama, Melda Wahda, Wahda Wardani, Rina Putri Wardiman, Ahmad Alief Zaikin, Muhammad