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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 JIAR : Journal Of International Accounting Research 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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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, Makassar, Indonesia

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.
PENGARUH FRAUD RISK ASSESMENT DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KEUANGAN DAERAH Alamsyah Razak, Muhammad Fajar; Haliah, Haliah; Kusumawati, Andi
Jurnal Akuntansi Sektor Publik Volome 1 Nomor 2 Desember 2022
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v1i2.3729

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh fraud risk assesment dan independensi auditor terhadap kualitas audit Inspektorat Provinsi Sulawesi Tenggara. Sampel dalam penelitian ini yaitu auditor Inspektorat Provinsi Sulawesi Tenggara yang berjumlah 42 Orang. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner, wawancara dan studi kepustakaan. Metode analisis data menggunakan analisis regresi linear berganda dengan bantuan aplikasi IBM Statistic SPSS 25.Hasil   penelitian   ini   menunjukkan   bahwa:   (1)   Fraud   risk   assesment berpengaruh positif dan signifikan  secara parsial terhadap kualitas audit Inspektorat Provinsi Sulawesi Tenggara. (2) Independensi auditor berpegaruh positif dan signifikan secara parsial terhadap kualitas audit Inspektorat Provinsi Sulawesi Tenggara. (3) Fraud risk assesment dan Independensi auditor berpengaruh positif dan signifikan secara simultan terhadap kiualitas audit Inspektorat Provinsi Sulawesi Tenggara.
Efektivtas Dan Efisiensi Implementasi Balance Scorecard Pada Rumah Sakit Umum Daerah (Sudy Literatur) Jamaluddin, Jamaluddin; Haliah, Haliah; Kusumawati, Andi
Jurnal Akuntansi Sektor Publik Volome 1 Nomor 2 Desember 2022
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v1i2.3833

Abstract

AbstrakDiterapkan pengukuran dengan menggunakan metode balance scorecard adalah bentuk upaya menilai kinerja organisasi nirlaba dalam hal untuk meningkatkan kinerjanya. Kinerja organisasi merupakan suatu proses yang dilakukan oleh suatu entitas dalam suatu periode yang mengacu pada standar yang telah ditetapkan untuk dapat melihat kinerja yang ingin dicapai dalam sebuah entitas. Riset ini bertujuan untuk melihat efektivitas dan efisiensi dalam penerapan balance scorecard pada Rumah Sakit Umum Daerah. Metode yang digunakan yaitu metode study literature dan menggunakan metode yang dikembangkan oleh Hesford et al (2007) yaitu, metode charting the field. Data dalam penelitian ini yaitu dari 17 jurnal penelitian nasional maupun internasional. Hasil dari penelitian ini menunujukan hasil yang efektif yaitu dengan melihat penerapannya pada Rumah Sakit yang mana dapat membantuk tingkat pengukuran kinerja rumah sakit umum daerah. Kemudian, dengan pendekatan Balanced Scorecard informasi yang dihasilkan lebih menyeluruh dan dapat dipercaya untuk menerjemahkan Visi dan Misi pihak Rumah Sakit. Kata kunci : Pengukuran kinerja dan Balance scorecard.
PENILAIAN KINERJA DI ERA COVID (Study Kasus di Dinas Sosial Provinsi Sulawesi Selatan) Andriani, Andi Dewi; Kusumawati, Andi; Darmawati, Darmawati
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 2 (2020): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v4i2.358

Abstract

9,278 lives have been lost. 130,538 patients are still struggling. However, 85,831 people have proven that sick because of the new type of Corona Virus or COVID-19 can be cured. (Liputan6.com). In Indonesia, there were 12,438 cases of Corona virus infection with 895 people dying and 2,317 declared. The World Health Organization (WHO) has paid special attention to the special policies of a number of countries that have begun to ease lockdowns or lockdowns in their territories. (Sindonews.com May 7, 2020). As a result of this pandemic, the life of the Indonesian economy has become devastated. The service and trade sectors have become stagnant. So that many of us see and read in the mass media, termination of employment to informal sector workers because production is hampered. The social impact caused by this pandemic has become a serious concern of the government by forming a task force. This task force coordinated by the social service distributed social assistance to people affected by the Covid 19 outbreak. In terms of distribution of distribution, social services have involved all lines of government starting from the lowest line, as well as reporting of results, also involving all areas of supervision, one of which is the inspectorate
Implementasi Manajemen Strategi Dalam Meningkatkan Kualitas Pelayanan Di Sektor Publik Fratiwi, Sri Ayu; Haliah, H; Kusumawati, Andi
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1034

Abstract

Dalam menjalankan aktivitas internal di organisasi sektor publik perlu adanya pengaturan efektif dan efisien. Salah satu caranya adalah implementasi manajemen startegi untuk mencapai orientasi organisasi yakni peningkatan kinerja yang maksimal untuk mencapai tujuan organisasi. Analisis penelitian ini bertujuan untuk mengetahui seberapa besar peran manajemen strategi dalam upaya peningkatan kualitas kinerja. Penerapan manajemen strategi sector publik merupakan salah satu jalan terbaik untuk mencapai good governance. Dalam upaya mewujudkan kinerja organisasi pemerintah yang semakin baik dalam memberikan pelayanan kepada masyarakat . Penerapan manajemen strategi pada organisasi sector publik menjadi suatu hal yang amat penting dalam meningkatkan efektivitas kinerja prganisasi sector publik. Adapun teknik analisis yang digunakan adalah deskriptif kualitatif. Didalam tulisan ini akan membahas secara konseptual aspek-aspek teoritis terkait penerapan manajemen strategi dalam pengukuran kinerja. Dan juga akan membahas mengenai kendala apa saja yang terjadi dalam pengukuran kinerja organisasi sector public.
Implementation of New Public Management (NPM) on the Performance of Public Sector Organizations in Indonesia Zahra, Fatimah; Haliah, Haliah; Kusumawati, Andi
International Journal of Business and Applied Economics Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i5.11595

Abstract

The presence of New Public Management is intended as a renewal in public sector governance by introducing a system that has been practiced in private sector business activities. NPM is a form of bureaucratic reform paradigm in Indonesia due to the demands of society in the reform era. This study is a literature study that describes the implementation of NPM on the performance of public sector organizations in Indonesia. Through the analysis of relevant literature, the results of the study indicate that NPM which is expected to improve the performance of public sector organizations in Indonesia cannot be implemented perfectly due to limitations and the emergence of various problems in the implementation of NPM in public sector organizations.
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 Damara, Mochamad Rizky Darmawati Darmawati Darmawati Darwin, Khadijah Daud, Dahniyar Diah Ayu Gustiningsih Djakiman, Cilun Endang Tri Pratiwi 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