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All Journal Hasanuddin Economics and Business Review SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKUNTANSI Jurnal Proaksi 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 Jurnal Ilmiah Mahasiswa Raushan Fikr Bidik : Jurnal Pengabdian kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) INJURITY: Journal of Interdisciplinary Studies Economics, Business, Accounting & Society Review Economos : Jurnal Ekonomi dan Bisnis International Journal of Multidisciplinary Approach Research and Science JIAR : Journal Of International Accounting Research International Journal of Sustainable Applied Sciences (IJSAS) IJMA International Journal of Halal System and Sustainability Celebes Journal of Community Services JURNAL MANAJEMEN DAN BISNIS INDONESIA
Kusumawati, Andi
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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.
AKTIVITAS PENGENDALIAN PADA PENATAUSAHAAN BARANG MILIK NEGARA BALAI PRASARANA PERMUKIMAN WILAYAH Labdhameirina, Endah; Kusumawati, Andi; Nirwana, Nirwana
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 9 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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

Abstract

Barang Milik Negara (BMN) yang belum maksimal dapat dilihat pada pendapat lembaga pemeriksa keuangan atas laporan keuangan pemerintah pusat yang hampir setiap tahun masih didominasi masalah pengelolaan BMN. Penelitian ini bertujuan untuk mengetahui penatausahaan BMN pada BPPW D.I. Yogyakarta, serta untuk mengetahui aktivitas pengendalian penatausahaan BMN berdasarkan Sistem Pengendalian Intern Pemerintah. Penelitian ini menggunakan metode desktiptif kualitatif berupa studi kasus. Informan dari objek penelitian merupakan sumber utama yang dibutuhkan untuk mendapatkan informasi terkait penelitian. Hasil penelitian menunjukkan bahwa penatausahaan BMN BPPW D.I. Yogyakarta melalui proses pembukuan, inventarisasi dan pelaporan. Dimana masih terdapat kesalahan pada pembukuan dan belum maksimalnya dalam inventarisasi BMN. Kemudian aktivitas pengendalian pada penatausahaan BMN sudah dilakukan sesuai dengan Sistem Pengendalian Intern Pemerintah yaitu dengan terpenuhinya sebelas unsur aktivitas pengendalian.
IMPLEMENTATION OF SISTEM INFORMASI LOCAL GOVERNMENT (SIPD) IN THE PROCESS OF FINANCIAL ADMINISTRATION Anggreani, Anne Kurry; Haliah, Haliah; Kusumawati, Andi
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).912-923

Abstract

Law no. 23 of 2014 article 391 states that Local Governments are required to provide Local Government Information. Referring to the Law, the Ministry of Home Affairs issued Permendagri Number 70 of 2019 specifically discussing Regional Government Information System (SIPD). SIPD is an information system designed to manage matters relating to Regional Development Information, Regional Financial Information, and other interconnected Regional Government Information to be utilized in the implementation of regional development. This study aims to analyze the implementation of the use of SIPD in various local government agencies. The method used in this research is literature review by collecting various literature with non-print sources in the form of e-journals and e-books. The results found that since 2024, the use of SIPD has been required in all regional apparatus organizations. However, the utilization of SIPD at the local government level is still not going well. SIPD still has several shortcomings that hinder the effectiveness of local government performance. Through this article, we will discuss how the implementation of SIPD, what are the obstacles found, and the solutions that can be provided.
Determinants of the Value Regional Government Financial Information Reports Ridzal, Nining Asniar; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 1 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i1.7743

Abstract

The purpose of this study is to directly demonstrate the factors influencing the financial report data value from local governments. The 32 regional apparatus organizations of the Baubau City government are the subjects of this study. 128 people participated in this study, including the financial treasurer, head of finance, secretary, and head of OPD. Questionnaires were employed in this study in order to gather data. The questionnaire in this study is measured using a Likert scale. Multiple linear regression analysis is the type of data analysis that was performed using the SPSS data processing software. This study employs quantitative methods. This research finds that the implementation of government accounting standards partially influences the value of financial report information. The information value of financial reports is influenced by the competence of human resources and how well the local government information system runs. Simultaneously, government accounting regulations, the quality of human resources, and local government information systems influence the information value of financial reports . . The implication of this research is that this research can fill gaps and provide useful information for local governments in increasing the value of financial report information
Determinants of Students' Interest in Pursuing a Career: The Role of Financial Rewards as a Moderating Variable Zaikin, Muhammad; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.7763

Abstract

Public accountants are very important to increase the credibility and transparency of financial information. This study was conducted to analyze the impact of professional recognition and labor market considerations on student interest in a career as an accountant with financial rewards as moderation. The population of this study amounted to 220 active accounting students class of 2021 at Halu Oleo University. Using purposive sampling technique, obtained 205 people as research samples. The results of the analysis found that professional recognition and labor market considerations affect students' interest in a career as an accountant. As a moderator, financial rewards can strengthen the influence of professional recognition and labor market considerations on student interest in a career as an accountant.
Lempu Culture on Mandatory Compliance Taxes During the Covid'19 Pandemic Daud, Dahniyar; Haliah, Haliah; Kusumawati, Andi; Rasyid, Syarifuddin
International Journal of Halal System and Sustainability Vol 3, No 2 (2023)
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/injhss.v3i2.279

Abstract

Taxes are one of the largest sources of state revenue in almost all countries, but the level of tax compliance is still relatively low, including in Indonesia. Tax compliance can be defined as a condition where the Taxpayer fulfills all tax obligations and doing the taxation rights. Before the new normal during the covid'19 Pandemic, the level of compliance was studied by many researchers with various results and variables. This study tries to look at the level of tax compliance during the covid'19 pandemic by raising the lempu culture variable as local wisdom. Does the lempu culture affect taxpayer compliance during the covid'19 pandemic in the Makassar. This study explores the role of lempu culture on taxpayer compliance during the covid'19 pandemic in Makassar. This study uses quantitative data, the data that obtained in the form of numbers from the results of questionnaires and data that published by official institutions, internet and the other relevant data that needs by researcher. The population in this study were all registered taxpayers at Pratama Tax Service Office of Makassar. And the sample research used purposive sampling method with the type of sample selection based on sampling considerations. The data analysis technique used in this research is Linear Regression. The lempu culture in the Bugis Makassar society which is related to taxpayers is explained that lempu is one of the attitudes of taxpayers to comply with tax regulations without influence of other people or the tax authorities (fiscus) as a form of self-assessment system. This research was conducted during the covid'19 pandemic, its various social restrictions are imposed by the government. And from the results of collected questionnaires that has been processed are 40 respondents, it showed that the lempu culture had a positive effect on taxpayer compliance during the covid'19 pandemic. When this honesty is fulfilled by the taxpayer, in reporting the tax payable, the taxpayer will try to calculate, pay, and report the tax honestly in accordance with the actual conditions. Lempu (honesty) of taxpayers has a positive effect on the level of individual taxpayers compliance during the Covid-19 Pandemic, it means if the lempu (honesty) of taxpayers is high, the level of tax payers compliance to calculate, pay and report taxes will increase as well.
Pelatihan Pengelolaan Keuangan Berbasis Budaya Lokal Pada UMKM Annisa Jepara Furniture Darmawati; Indrijawati, Aini; Sundari; Kusumawati, Andi; Juanda, Juanda
BIDIK: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): BIDIK: Jurnal Pengabdian kepada Masyarakat
Publisher : Fakultas Ilmu Budaya Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/bidik.v4i2.19020

Abstract

Community service UMKM Annisa Jepara Furniture can maximize entrepreneur income with proper financial management. The purpose of this Community service is to make a solid partner in financial management; record transactions and preparation of financial reports; and calculate the cost of production. The methods used in implementing Community service are lectures, discussions, workshops, and tutorials in preparing financial reports. This activity was carried out in three stages, namely: observation, implementation, and evaluation. The results achieved were the participants were skilled in financial management; recording of transactions and preparation of financial reports; and making the calculation of the cost of production of furniture. Outputs are publications in online media Barru Pos and YouTube videos.
PENYEBARAN STANDAR AKUNTANSI SEKTOR PUBLIK INTERNASIONAL BERBASIS KAS (IPSAS) DI NEGARA-NEGARA KURANG BERKEMBANG (LDCS) Pratama Mallisa, Amalia Indah; Haliah Haliah; Kusumawati, Andi
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1318

Abstract

The diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) reflects the complexities and challenges inherent in global accounting reforms. The method from this research is Qualitative descriptive. As a result, the diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) represents a complex interplay of international standards and local realities. One of the central challenges is the discrepancy between the expectations set by international bodies and the practical realities faced by LDCs. The capacity constraints within LDCs further complicate the effective implementation of IPSAS. Resistance to change is another critical factor that impacts the diffusion of IPSAS. The role of international organizations and donor agencies is pivotal in supporting the adoption of IPSAS. The comparative experiences of countries such as Nepal, Bangladesh, and Sri Lanka reveal both the potential benefits and the limitations of IPSAS adoption. The successful diffusion of IPSAS in LDCs requires a comprehensive strategy that addresses the technical, institutional, and cultural barriers to implementation.
Evaluation of the LPG 3 Kg Subsidy Program: how far has it Reached the Poor? Hasanah, Uswatun; Haliah, Haliah; Kusumawati, Andi
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12724

Abstract

Public service is a series of activities aimed at meeting the needs of the community in accordance with applicable laws and regulations. Every citizen and resident has the right to obtain goods, services, or administrative services provided by public service providers. The problem of poverty is an issue that must still be considered by a country, especially in developing countries such as Indonesia. This research aims to provide a deeper insight into the evaluation of the 3 kg LPG cylinder subsidy to ensure that the program is right on target and provides benefits for the poor, micro businesses, farmers and fishermen. This article uses a qualitative approach with a literature study analysis method. The result is that the 3 kg LPG subsidy program in Indonesia helps the poor, but there are still challenges in its implementation.
Co-Authors AA Sudharmawan, AA Anggreani, Anne Kurry Burhanuddin, Fia Fauzia Damara, Mochamad Rizky Darmawati Darwin, Khadijah Daud, Dahniyar Diah Ayu Gustiningsih Endang Tri Pratiwi Fachruddin Fachruddin Fitriadi Fitriadi Fitriani Fuada, Nurul Gagaring Pagalung Haliah, Haliah Hamzah, Hajrah Hermansyah, Fakhrul Indra Ihlashul’amal, Muhammad Indrijawati, Aini Irwansyah, Naila Syahirah Juanda, Juanda Kurniawan, Awi Labdhameirina, Endah Mansur, Aziza Syahrani Mediaty Meilani Intan Pertiwi Muh. Nur Irfan Syarif Muhammad Try Dharsana Nasruddin, Nadya Annisa Natsir, Andi Iqra Pradipta Nirwana Nirwana, Nirwana Nur Illiyyien Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pomtoh, Grace T Pratama Mallisa, Amalia Indah Pratiwi, Nathania Rasyid, Syarifuddin Ridzal, Nining Asniar Siti Luthfiah Ramadhani Sundari Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin Thaha, Rianda Ridho Hafidz Tikupasang, Medyoto Ufairah Anto, Andi Sayyidatun Uswatun Hasanah Utama, Melda Wahda, Wahda Wahyudi Wahyudi Wardiman, Ahmad Alief Yusuf, Mohammad Amil Zaikin, Muhammad