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All Journal YUME : Journal of Management Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) Journal of Training and Community Service Adpertisi Journal of Management and Administration Provision Jurnal Bisnis dan Kewirausahaan Jurnal Ilmiah Bongaya (JIB)
Nuramal, Nuramal
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Efek Kompetensi, Peran Perangkat Desa Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Mispa, Sitti; Nuramal, Nuramal; Lalo, Annas; Hamzah, Izhak
Jurnal Bisnis dan Kewirausahaan Vol. 13 No. 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v13i1.4411

Abstract

This research aims to determine and analyze the influence of competence, the role of village officials and the internal control system on the accountability of village fund management in Gantarang District, Bulukumba Regency. This research uses a quantitative approach, a method used to describe the condition of the company which is carried out using analysis based on quantitative data. This research was conducted at the village government in Benteng Gantarang Village and Dampang Village, Gantarang District, Bulukumba Regency. The population in this study was all village government officials in Benteng Gantarang Village and Dampang Village, Gantarang District, Bulukumba Regency, totaling 40 Village Officials. The sampling method is saturated sampling, the saturated sampling technique is a sample determination technique when all members of the population are used as samples. The data source in this research is primary data using questionnaire data collection techniques. The results of this research show that Competency (X1) has a positive and significant effect on the Accountability of Village Fund Management in Gantarang District, Bulukumba Regency (Y), the Role of Village Officials (X2) has a positive and significant effect on Accountability of Village Fund Management in Gantarang District, Bulukumba Regency ( Y), as well as the Internal Control System (X3) have no and no significant effect on the Accountability of Village Fund Management in Gantarang District, Bulukumba Regency (Y).
PENTINGNYA PEMBUKUAN DALAM PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) Amin, Asbi; Azizah Basmar, Nur; Anwar, Anwar; Nuramal, Nuramal; Sahidah, Sahidah
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 4 No. 1 (2024): Februari 2024
Publisher : ADPERTISI

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Abstract

This Community Service activity is carried out with the aim that the managers of Patallassang Village-Owned Enterprises (BUMDes) of Pangkep Regency can know the importance of doing bookkeeping correctly for the transactions of each business. Good simple bookkeeping can be used as one of the activity analysis tools and developed for other interests that are more useful for the development of BUMDes. The method used in this PKM activity is lecture / socialization with the delivery of material from resource persons regarding simple bookkeeping. Simple bookkeeping training is carried out well, with the training, participants are expected to be able to apply simple bookkeeping knowledge.
Pengaruh Sistem Pengendalian Intern, Sistem Akuntansi Keuangan Daerah, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Pemerintah Provinsi Sulawesi Selatan. Mispa, Sitti; Nuramal, Nuramal
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1893

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui apakah sistem pengendalian intern, sistem akuntansi keuangan daerah, dan kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan pada Pemerintah Provinsi Sulawesi Selatan. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik purposive sampling. Populasinya adalah seluruh OPD yang ada di Provinsi Sulawesi Selatan sejumlah 48 OPD, sedangkan sampel yang diambil berjumlah 50 responden. Hasil kuesioner tersebut telah di uji validitas dan reliabilitasnya, dan uji normalitasnya. Metode analisis data menggunakan teknik deskriptif dan regresi linear berganda. Hasil penelitian berdasarkan hasil Uji t pada variabel sistem pengendalian intern nilai t-hitung sebesar 2.299 lebih besar dari t-tabel yaitu 2.008. Hal ini menujukkan Ha1 diterima dan Ho1 ditolak, maka sistem pengendalian Intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Berdasarkan hasil Uji t pada variabel sistem akuntansi keuangan daerah dengan menghasilkan t- hitung -1.248 lebih kecil dari t-tabel yakni 2.008. Hal ini menujukkan Ho2 diterima dan Ha2 ditolak, maka sistem akuntansi keuangan daerah berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan. Hasil penelitian berdasarkan hasil Uji t pada variabel kompetensi sumber daya manusia nilai t-hitung sebesar 6.984 lebih besar dari t-tabel yaitu2.008. Hal ini menujukkan Ha3 diterima dan Ho3 ditolak, maka kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kata Kunci: Kualitas Laporan Keuangan Sistem Pengendalian Intern, Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia.
PENGARUH PROFITABILITAS DAN BEBAN PAJAK KINI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tanra, Andi Mansyur; Nuramal, Nuramal; Emil, Muh.; Masnwan, Sarah Puji
Jurnal Ilmiah Bongaya Vol. 2 No. 1 (2017): Vol. 2 No.1 : April 2017 : Jurnal Ilmiah Bongaya
Publisher : P3M STIEM

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Abstract

Penelitian ini bertujuan (1) untuk menguji dan menganalisis pengaruh profitabilitasterhadap manajemen laba (2) untuk menguji dan menganalisis pengaruh beban pajak kiniterhadap manajemen laba. Penelitian dilakukan pada perusahaan manufaktur sub sektor kimia yang terdaftra diBursa Efek Indonesia. Jumlah sampel sebanyak 10 perusahaan dengan 3 tahun observasiyaitu tahun 2014, 2015 dan 2016. Sehingga jumlah daftar observasi sebanyak 30 data. Teknikpengumpulan menggunakan analisi regresi berganda.Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikanterhadap manajemen laba dan beban pajak kini berpengaruh positif signifikan terhadapmanajemen laba.
Menjalin Silaturahmi Dengan Warga Serumpun Dalam Peningkatan Kualitas Hidup Dinegeri Seberang Tangngisalu, Jannati; Alam, Syamsul; Daud, Dahniyar; Yusuf, Marwah; Razak, Nurlaely; Sufiati, Sufiati; Pongkapadang, Gunawan L.; Nuramal, Nuramal; Ilham, Muhammad
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1815

Abstract

Abstrak Suku Bugis adalah salah satu suku di Asia Tenggara yang termasuk ke dalam rumpun keluarga besar Austronesia dengan populasi lebih dari empat juta orang. Orang-orang bugis membangun koloni-koloni di Kalimantan bagian timur, bagian tenggara, Pontianak, Semenanjung Melayu. Kegiatan pengabdian ini bertujuan untuk menumbuhkan tali silaturahmi warga negara Indonesia khususnya suku bugis yang ada di Malaysia dalam meningkatkan kualitas hidup dirantau orang. Metode pelaksanaan program melalui shering session dengan warga diaspora yang ada di Malaysia. Hasil pelaksanaan kegiatan ini berupa Tindak lanjut kegiatan yang diharapkan lebih terjalinnya silaturahmi antar Warga Negara Indonesia yang ada di Malaysia khusus Suku Bugis dimana naungan Perhimpunan Bugis Johor Kata Kunci: Suku Bugis, Indonesia, Malaysia, Perhimpunan Bugis Johor. Abstract The Bugis tribe is one of the tribes in Southeast Asia that belongs to the large Austronesian family with a population of more than four million people. Bugis people built colonies in eastern Kalimantan, southeast, Pontianak, Malay Peninsula. This service activity aims to foster the relationship between Indonesian citizens, especially the Bugis tribe in Malaysia, in improving the quality of life overseas. The method of implementing the program is through a sharing session with diaspora residents in Malaysia. The results of the implementation of this activity are in the form of follow-up activities which are expected to further establish the relationship between Indonesian citizens in Malaysia, especially the Bugis tribe under the auspices of the Johor Bugis Association. Keywords: Bugis Tribe, Indonesia, Malaysia, Bugis Johor Association.
Effect of Transparency, Accountability and Community Participation on Village Fund Management in Mamasa Regency Nuramal, Nuramal; Rusni, Rusni; Ishak , Ishak; Abduh, Muahammad
Journal of Management and Administration Provision Vol. 5 No. 2 (2025): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v5i2.629

Abstract

This article explores the effect of Transparency, Accountability and Community Participation on Village Fund Management. The objective is to analyze the partial effect of the independent variables on the dependent variable. Transparency, Accountability and Community Participation are independent variables, while Village Fund Management is the dependent variable. The research was carried out in   Mamasa Regency. The research respondents were 51 people selected by purposive sampling technique. The research data were obtained through questionnaire distribution. Multiple regression analysis was used to analyze the data. The results are then interpreted. The conclusion was drawn that Transparency and Accountability have significant and partial effect on Village Fund Management. Meanwhile, Community Participation has no effect on Village Fund. Thus, Transparency and Accountability need to be considered by the village level government in Bambang Sub-district, Mamasa Regenc, who manages the village funds so that the objectives of providing funding assistance for village development can be achieved.
The Role of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Company Size on Profitability Nuramal, Nuramal; Amin, Asbi; Mispa, Sitti
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4870

Abstract

The aim of this research is to determine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and company size on the profitability of banks listed on the Indonesia Stock Exchange for the 2019-2023 period. The population of this research is banking companies listed on the Indonesian Stock Exchange within the research period (2019 to 2023). as many as 42 banks. Sampling used purposive sampling. Based on these sample criteria, the number of samples that meet the criteria for use in this research is 50 financial reports from 10 companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The econometric model used is a panel data regression analysis model using Eviews 12 The research results found that the Capital Adequacy Ratio (CAR) had a positive and significant effect on profitability, while the Loan to Deposit Ratio (LDR) and company size did not have a positive and significant effect on profitability.
Efek Kepemilikan Institusional, Insentif Pajak dan Profitabilitas Terhadap Tax Avoidance Nuramal, Nuramal; Gunawan, Gunawan
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5835

Abstract

This study aims to examine the influence of institutional ownership, tax incentives and profitability on tax avoidance. The type of research used in this study is quantitative research with a descriptive approach to research certain populations and samples. The population used in this study is the financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020 – 2023 totaling 80 companies obtained directly through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The sample selection in this study uses the purposive sampling method, which is to select samples through certain criteria. The research sample is 21 company data with a four-year maturity period so that it was found that the total research sample is 84 financial report data of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The results of the study found that partial institutional ownership did not have a significant effect on tax avoidance, tax incentives partially had a significant effect on tax avoidance and profitability partially did not have a significant effect on tax avoidance.
Co-Authors Abduh, Muahammad Amin, Asbi Anwar Anwar Azizah Basmar, Nur Daud, Dahniyar Emil, Muh. Gunawan Gunawan Hamzah, Izhak Ishak , Ishak Lalo, Annas Masnwan, Sarah Puji Mispa, Sitti Muhammad Ilham Pongkapadang, Gunawan L. Razak, Nurlaely Rusni Rusni, Rusni Sahidah, Sahidah Sufiati, Sufiati Syamsul Alam, Syamsul Tangngisalu, Jannati Tanra, Andi Mansyur Yusuf, Marwah