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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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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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The Impact of Budget Time Pressure on Professional Conduct During the Covid-19 Period Burhanuddin, Fia Fauzia; Pagalung, Gagaring; Kusumawati, Andi
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7356

Abstract

Main Purpose - This study aims to examine the effect of professionalism and time budget pressure on audit quality, with job stress as a moderating variable during the COVID-19 pandemic. Method - This research employs a quantitative explanatory approach using a survey method, with data collected via questionnaires distributed to auditors at the BPK RI South Sulawesi Representative Office. The analysis was conducted using Structural Equation Modeling (SEM) through SmartPLS to test the relationships and moderating effects among variables. Main Findings - The study finds that time budget pressure negatively affects audit quality, while professionalism has a positive effect. Job stress significantly moderates both the relationship between time budget pressure and audit quality and the relationship between professionalism and audit quality. These findings suggest that psychological stress during the pandemic amplifies the impact of professional behavior and time constraints on audit outcomes. Theory and Practical Implications - This study strengthens the Job Demands-Resources and Attribution Theory by demonstrating that job stress significantly moderates the relationship between time budget pressure and professionalism on audit quality, especially in crisis contexts such as the COVID-19 pandemic. Practically, the findings highlight the need for audit institutions to manage auditor workload and stress levels effectively to maintain high audit quality during disruptive periods Novelty - This study offers novelty by introducing job stress as a moderating variable in the relationship between time budget pressure and professionalism on audit quality during the COVID-19 pandemic, which has rarely been explored in previous literature.
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
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.
Effectiveness of Intergovernmental Grants: A Systematic Literature Review Fitriadi, Fitriadi; Haliah, Haliah; Nirwana, Nirwana; Kusumawati, Andi
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.150

Abstract

This article aims to analyze the effectiveness of intergovernmental grants. Although the government has provided grants to various entities, including intergovernmental ones, there has yet to be a comprehensive study that illustrates the effectiveness of these intergovernmental grants. Systematic Literature Review and meta-analysis are used to answer the research question. There are 199 articles found using the keyword "government grants" from 1902 to 2023, which were then filtered based on the article year from 2010 to 2023, articles published in reputable journals indexed in Scopus Q1 to Q4, and several other limitations, resulting in 14 articles that became the data for analysis in this study. Research results show that intergovernmental grants are very effective for regions with budget and resource limitations to support development programs, enhance fiscal capacity and infrastructure, and meet the community's social needs with the hope of increasing development equity and reducing economic disparities. However, the effectiveness of intergovernmental grants depends on how these are managed and used. If not handled properly, grants can become a source of waste and public dissatisfaction, as they may be used for political purposes. In contrast, some local governments tend to use grants for electoral or short-term interests, which can disrupt their fiscal independence. Therefore, creating a balance between grants and local revenue is important. This research contributes by exploring the role, impact, and challenges of intergovernmental grants in supporting regional development in a decentralized government system.
Internal Control Analysis and Fraud Prevention Efforts in Public Sector Accounting Kurniawan, Awi; Haliah, Haliah; Kusumawati, Andi
East Asian Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i11.11809

Abstract

The study examines the role of internal control in preventing fraud within public sector accounting by safeguarding assets, ensuring accurate financial reporting, and promoting operational efficiency. Internal control systems are built on control environments, risk assessments, control activities, communication, and monitoring. Weak internal controls, such as inadequate segregation of duties and poor oversight, often lead to fraud in the public sector. Effective measures, including audits, anti-fraud policies, ethical behavior promotion, and the use of technology for monitoring, can mitigate these risks. Strengthening internal control systems enhances financial integrity, protects public resources, and supports efficient governance.
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