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All Journal JURNAL AKUNTANSI DAN AUDITING 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 Economics and Digital Business Review 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) 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) International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan INJURITY: Journal of Interdisciplinary Studies 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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Implementation of Risk Management in an Effort to Realize the Good University Governance Principles Permana, Nalendra Bhayu; Haliah, Haliah; Kusumawati, Andi; Pertiwi, Meilani Intan; Ihlashul’amal, Muhammad
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5776

Abstract

This study examines the implementation of risk management at Hasanuddin University in its efforts to realize Good University Governance (GUG) principles, such as transparency, accountability, and efficiency. Using a qualitative approach, data were collected through in-depth interviews, document analysis, and observations involving key university stakeholders. The findings show that while the university has established formal risk management frameworks, several challenges persist. These include resource limitations, inconsistent communication between departments, and a lack of a risk-aware culture. Despite these obstacles, the implementation of risk management has contributed positively to enhancing transparency and accountability by providing systematic processes for identifying, assessing, and mitigating risks. However, full integration with the broader governance system remains incomplete. To fully leverage risk management in supporting GUG principles, the university must promote greater stakeholder involvement, improve resource allocation, and ensure stronger alignment between risk management and governance strategies. These findings offer valuable insights for higher education institutions aiming to enhance governance through effective risk management.
The The Effect of Financial Performance on Stock Prices During the Pandemic Muh. Nur Irfan Syarif; Haliah, Haliah; Kusumawati, Andi
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i3.352

Abstract

This study aims to examine and analyze the effect of current ratio, debt to asset ratio, return on asset, and total asset turn over on stock price. The object of this research is the health sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with a total sample of 16 companies selected using purposive sampling. The data in this study are secondary data obtained from the indonesia stock exchange website and the websites of each sample company. This study uses multiple linear regression analysis. The results showed that current ratio, debt to asset ratio, and return on asset had effect on the stock price, while total asset turn over had no effect on the stock price.
The Effect Of Hard Skills And Soft Skills On Treasurer Performance With Motivation As A Moderation Variable Syamsuddin, Niswar; Kusumawati, Andi; Indrijawati, Aini
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

Study This aim analyzes the influence of hard skills and soft skills on performance treasurer with motivation. Work as variable moderator at the Pompengan River Regional Center Jenberang. Study This used 90 samples consisting​ of treasurer at the Pompengan River Regional Center Jeneberang, selected using a random sampling technique. Data was collected through later questionnaire​ analysis using multiple linear regression and moderated regression analysis (MRA). Research results show that hard skills and soft skills have a positive influence on the performance of a treasurer. Apart from that, motivation Work moderates (strengthens) the influence of hard and soft skills on performance treasurer. Implications study: Improving the treasurer's hard and soft skills through training, development, and guard motivation is essential. Work treasurer through giving rewards, recognition, and opportunities to develop a career.
Optimalisasi Peran Bendahara Penerimaan dalam Pengelolaan Pendapatan Asli Daerah: Studi Kasus Kabupaten Pangkajene dan Kepulauan Kusumawati, Andi; Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Thaha, Rianda Ridho Hafidz; Hermansyah, Fakhrul Indra
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i1.2270

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas bendahara penerimaan dalam pengelolaan Pendapatan Asli Daerah (PAD) di Kabupaten Pangkajene dan Kepulauan. Melalui pendekatan sosialisasi, pelatihan berbasis kompetensi, serta pendampingan teknis, kegiatan ini berfokus pada peningkatan pemahaman regulasi, kemampuan teknis penatausahaan, dan penerapan sistem akuntansi berbasis akrual. Hasil evaluasi menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta, ditunjukkan oleh peningkatan skor pre-test dan post-test serta penurunan kesalahan pencatatan keuangan. Tantangan utama ditemukan pada wilayah kepulauan yang memerlukan strategi pelatihan khusus akibat keterbatasan akses dan infrastruktur. Kegiatan ini juga menghasilkan modul pelatihan dan panduan teknis sebagai sarana pembelajaran berkelanjutan. Dampak jangka panjang diharapkan mencakup peningkatan transparansi, akuntabilitas, serta kualitas laporan keuangan daerah. Dengan penguatan peran bendahara penerimaan, pengelolaan PAD dapat dilakukan secara lebih efektif dan efisien, mendukung pencapaian opini Wajar Tanpa Pengecualian (WTP) secara berkelanjutan serta memperkuat fondasi pembangunan ekonomi daerah berbasis sumber daya lokal.
Supply Chain Measuring Performance with Scor Model Business Process Mapping Wahyudi, Wahyudi; Haliah, Haliah; Kusumawati, Andi
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 4 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v2i4.55

Abstract

This study provides a general framework for measuring general supply performance. This research uses business process mapping with the Supply Chain Operations Reference (SCOR) model. Data collection methods by interviews, observations, document inspections, and literature studies. The findings of this study show that the business processes of PT Semen Bosowa Maros have been implemented well. Of the 12 performance measurement metrics used, there are 8 metrics with details, namely: internal meeting, planning cycle time, source defect rate, source fill rate, failure in the process, orders ready to pick by a customer, customer complaint, and return rate has been in an excellent position (excellent). Three other metrics have been in a good position: source lead time, machine efficiency, and delivery fill rate. Only the forecast accuracy metric is in a marginal position
Implications of Budget Transparency on Public Trust in Management Budget in Government: A Systematic Literature Review Pratiwi, Nathania; Haliah, Haliah; Kusumawati, Andi
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 2 (2025): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i2.1753

Abstract

This study examines the implications of budget transparency on public trust in government budget management. This study uses the Systematic Literature Review (SLR) approach by reviewing relevant articles from various sources, such as ResearchGate, OpenKnowledge, and the Publish and Perish application. The results show that budget transparency has a positive and significant impact on public trust, increases accountability, reduces information gaps, and strengthens the government's image. Public participation in the budget process, supported by easy access to budget information, also plays an important role. In addition, open government data transparency (OGD) and participatory budgeting were identified as effective ways to increase public trust. The study also highlights obstacles to the implementation of budget transparency, such as the lack of formal structures in civil society and the lack of community involvement as equal partners. In conclusion, the government needs to continue to improve budget transparency, expand access to information, and strengthen the role of civil society to build public trust and government legitimacy.
The Role of Digital Technology in Enhancing Public Service Efficiency in Indonesia Yusuf, Mohammad Amil; Haliah; Kusumawati, Andi; Irwansyah, Naila Syahirah
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6420

Abstract

This study presents a systematic literature review on the role of digital technology in enhancing the efficiency of public service delivery in Indonesia. Drawing on 47 peer-reviewed articles published between 2019 and 2024, the review adopts a thematic synthesis approach guided by the PRISMA framework. Articles were identified through structured database searches, screened for relevance, and organized into three core themes: technology implementation, policy and institutional adaptation, and citizen engagement. The findings reveal that while digital infrastructure and system integration are essential enablers, successful implementation also depends on adaptive governance, coherent policy frameworks, and public trust. Although national initiatives have introduced centralized platforms and automation, regional governments continue to face structural, technical, and socio-demographic challenges. The review also highlights persistent gaps, including the lack of longitudinal evaluations, limited inter-agency collaboration, and underutilization of citizen feedback in policymaking. This study contributes to the literature on digital governance by proposing a conceptual framework that integrates technical, institutional, and societal dimensions of digital service reform. It also offers practical recommendations for aligning technological innovation with inclusive and responsive governance. Future research should examine the sustainability of sub-national reforms and explore strategies to improve digital equity and participatory policymaking.
Pengaruh Independensi dan Komitmen Profesi Terhadap Kinerja Auditor pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Selatan Risal, Risal; Nirwana, Nirwana; Kusumawati, Andi
Action Research Literate Vol. 7 No. 11 (2023): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v7i11.197

Abstract

Pengaruh Independensi dan Komitmen Profesi Terhadap Kinerja Auditor pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Selatan. Penelitian ini bertujuan untuk mengetahui apakah independensi dan komitmen profesi berpengaruh positif dan signifikan terhadap kinerja auditor pada BPK RI Perwakilan Provinsi Sulawesi Selatan. Pengumpulan data menggunakan data primer yang diperoleh dari penyebaran kuesioner. Populasinya adalah seluruh auditor BPK RI Perwakilan Provinsi Sulawesi Selatan yang berjumlah 93 auditor, teknik pengambilan sampel menggunakan sampel jenuh sehingga jumlah sampel adalah 93 auditor. Kuesioner yang kembali adalah 70 kuesioner dan hanya 35 kuesioner yang dapat diolah. Hasil kuesioner tersebut telah diuji validitas dan reliabilitasnya, dan juga telah diuji asumsi klasik berupa asumsi multikolonieritas, normalitas, heteroskedastisitas. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menyatakan bahwa hipotesis yang diajukan diterima karena menunjukkan hasil uji hipotesis baik secara parsial maupun secara simultan variabel independensi dan komitmen profesi berpengaruh positif dan signifikan terhadap kinerja auditor.
PENGARUH EARNING PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PT. SAMINDO RESOURCES, TBK. Fachruddin, Fachruddin; Kusumawati, Andi; Syamsuddin, Syamsuddin; Utama, Melda
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.374

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Earning Per Share dan Debt to Equity Ratio terhadap harga saham pada PT. Samindo Resources, Tbk. tahun 2017-2022. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data yang digunakan yaitu data sekunder. Metode analisis yang digunakan adalah analisis Earning Per Share, Debt to Equity Ratio dan regresi linear berganda. Hasil penelitian menunjukkan bahwa: persamaan regresi yang diperoleh adalah Y = 9,818 + 0,421X1 – 3,444X2, uji koefisien korelasi r = 0,916 artinya nilai koefisien memiliki hubungan yang sangat kuat, uji koefisien determinasi R2 = 0,839. Secara parsial Earning Per Share berpengaruh positif dan tidak signifikan terhadap harga saham, demikian hipotesis ini ditolak dan uji t Debt to Equity Ratio berpengaruh negatif dan signifikan terhadap harga saham, demikian hipotesis ini diterima. Secara simultan Earning Per Share dan Debt to Equity Ratio berpengaruh signifikan terhadap harga saham pada PT. Samindo Resources, Tbk. Demikian, hipotesis ini diterima
Suasana Hati (Mood) dan Kejujuran (Honesty) dalam Pelaporan Anggaran Wardiman, Ahmad Alief; Syarifuddin, Syarifuddin; Kusumawati, Andi
Jurnal Manajemen dan Bisnis Indonesia Vol. 9 No. 2 (2023): Edisi Bulan Desember
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v9i2.890

Abstract

Penelitian ini bertujuan untuk melihat pengaruh suasana hati dan kejujuran dalam pelaporan anggaran. Penelitian ini menggunakan pendekatan eksperimen dengan perangkat lunak oTree dan sampel sebanyak 150 partisipan. Menggunakan alat analisis SPSS penelitian ini berhasil menunjukkan bahwa secara signifikan suasana hati seorang manajer akan memengaruhi pelaporan anggaran. Penelitian ini juga memberikan bukti empiris bahwa, ketika manajer berada dalam suasana hati yang positif maka pelaporan keuangan yang dilaporkan oleh manajer akan lebih jujur dan jika suasana hati seorang manajer negatif maka pelaporan anggaran yang diberikan tidak lebih jujur ketika suasana hati manajer positif. Penelitian ini menambah literatur teori suasana hati dan kejujuran yang dikaitkan dengan pelaporan anggaran dalam konteks studi eksperimen
Co-Authors AA Sudharmawan, AA Ahmad, A. Ikhwanul Alamsyah Razak, Muhammad Fajar Albahrun, Yudi Basma Amir, Baso Andriani, Andi Dewi Anggreani, Anne Kurry ARIFUDDIN Bahri, Nur Alim Bandang, Agus Darmawati Darmawati Darmawati Darwin, Khadijah Daud, Dahniyar Diah Ayu Gustiningsih Djakiman, Cilun Fachruddin Fachruddin Farhan, Muh. Fatimah Zahra Fitriadi Fitriadi Fitriani Fratiwi, Sri Ayu Fuada, Nurul Gaol, Dody Kurnia Lumban Haliah, Haliah Hamzah, Hajrah Hermansyah, Fakhrul Indra Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Indrijawati, Aini Irwansyah, Naila Syahirah Jamaluddin Jamaluddin Juanda, Indira Syakira Kirana Juanda, Juanda Kurniawan, Awi Labdhameirina, Endah Lopes, Rui Mansur, Aziza Syahrani Mediaty Meilani Intan Pertiwi Muh. Nur Irfan Syarif Muhammad Furqan, Muhammad Muhammad Try Dharsana Nasruddin, Nadya Annisa Natsir, Andi Iqra Pradipta Nirwana Nirwana, Nirwana Nur Illiyyien Nur, Hamzah Fansyuri Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pomtoh, Grace T Pratama Mallisa, Amalia Indah Pratiwi, Nathania Raden Mohamad Herdian Bhakti Rasyid, Syarifuddin Ratna Ayu Damayanti Ridzal, Nining Asniar Sapa’, Angela Batara 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 Wardani, Rina Putri Wardiman, Ahmad Alief Yusuf, Mohammad Amil Zaikin, Muhammad