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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Manajemen STIE Muhammadiyah Palopo IJBE (Integrated Journal of Business and Economics) JMM (Jurnal Masyarakat Mandiri) BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Enrichment : Journal of Management Community Empowerment Nobel Management Review Jurnal Abdimas Kartika Wijayakusuma Al Dzahab Journal of Administrative and Sosial Science (JASS) Research Horizon Celebes Journal of Community Services
Rahman, Karlina Ghazalah
Akuntansi, Institut Teknologi Dan Bisnis Nobel Indonesia, Makassar
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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SISTEM PENGENDALIAN INTERNAL DAN PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN Rahman, Karlina Ghazalah
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.207

Abstract

The aim of this research to analyze the effect internal control system which include internal environment, risk assesment, internal activity, information and communication, and evaluating internal control and audit internal role to fraud prevention of Makassar City. Data in this research were obtained from observation and questionnaires that distributed to respondents. Multiple Linier Regression formula was used in this study with SPSS software. The test result of multiple linier regression indicated that internal control system and audit internal role positively effect the fraud prevention of Makasssar City. This research was conducted at 31 OPD (Local Government) in Makassar City.
Trapped in Lifestyle? How Financial Literacy and Millennial Investor’s Psychology Determine Investment Decisions in Indonesia Abdullah, Abdullah; Rachma, Nur; Rahman, Karlina Ghazalah; Reynilda, Reynilda
Integrated Journal of Business and Economics (IJBE) Vol 9, No 2 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i2.1185

Abstract

Studying the impact of financial literacy, lifestyle, consumerism, and psychology on Indonesian millennial investors' investment decisions is the goal of this study. 205 respondents between the ages of 17 and 30 who were dispersed over 10 capital market research communities in Indonesia were selected by purposive sampling. The findings demonstrate the strong direct influence of investor psychology, lifestyle, and financial literacy on investment decisions. Decisions about investments are not impacted by consumption. There is no discernible relationship between investor psychology and financial literacy. Consumer behavior and lifestyle have a big impact on investor psychology. Decisions about investments are influenced by investor psychology. Investment decisions are not impacted by financial literacy through investor psychology. Investment decisions are impacted by lifestyle through investor psychology. Investment decisions are significantly impacted by consumptive behavior through investor psychology. The study suggests that financial service providers and investment platforms should tailor their products and communication strategies to align with the psychological and lifestyle traits of millennial investors, rather than relying solely on traditional financial education.
Determinants of financial performance: reviewed from financial structure and dividend policy Rahman, Karlina Ghazalah; Rahman, Moch Ridho Ghazali; Mus, Abdul Rahman
Enrichment : Journal of Management Vol. 14 No. 1 (2024): April
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i1.1882

Abstract

This study was conducted to analyze the relationship between financial structure and dividend policy on financial performance. The grand theories used are trade-off theory and dividend irrelevance theory. The research method used is quantitative with a causal analysis approach. This study used secondary data with a purposive sampling method, the sample of this study was 32 companies with the amount of data observed as many as 128 data. The results of this study show that: (1) Financial structure has a positive and significant effect on the company's financial performance; (2) Dividend policy has a negative and significant effect on the company's financial performance.
Optimalisasi Sumber Daya Lokal untuk Pengembangan UMKM Pertanian dan Perkebunan di Desa Bonto Tallasa Rahman, Karlina Ghazalah; Asri, Asri; Firmansyah, Mahfud; Azisah, Nur
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.833

Abstract

Kondisi geografis Desa Bonto Tallasa yang didominasi oleh perbukitan dan tanah subur memberikan potensi besar bagi pengembangan sektor pertanian dan perkebunan. Namun, potensi tersebut belum dimanfaatkan secara optimal karena masyarakat belum memiliki kapasitas dan pengetahuan yang memadai dalam mengelola UMKM lokal berbasis sumber daya alam setempat. Kegiatan pengabdian ini bertujuan untuk memberdayakan masyarakat melalui pelatihan, sosialisasi, serta pendampingan berkelanjutan guna meningkatkan kemampuan, kemandirian, dan daya saing UMKM berbasis pertanian dan perkebunan di Desa Bonto Tallasa, Kabupaten Bantaeng. Metode yang digunakan adalah Community-Based Research (CBR), yang menekankan keterlibatan aktif masyarakat dalam setiap tahapan kegiatan, mulai dari identifikasi masalah, perencanaan, pelaksanaan, hingga evaluasi. Program ini mencakup seminar kewirausahaan dengan materi tentang manajemen usaha, strategi pemasaran, legalitas bisnis, dan teknik pengolahan produk. Hasil kegiatan menunjukkan peningkatan signifikan dalam pengetahuan dan keterampilan masyarakat dalam mengelola usaha, terbentuknya kelompok UMKM yang aktif dan kolaboratif, serta peningkatan pendapatan melalui pengolahan hasil pertanian dan perkebunan menjadi produk bernilai tambah.
Accelerating rural creative economy: Youth digital entrepreneurship empowerment in Timpuseng Village Rahman, Karlina Ghazalah; Ridwan, Ridwan; Rasyid, Asriadi; Wirawan, Raden; Said, Muh; Hamzah, Mukhtar
Community Empowerment Vol 10 No 12 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.15347

Abstract

Timpuseng Village faces youth urbanization challenges due to limited local employment opportunities, despite its significant economic potential. This community service program aims to foster youth entrepreneurship by strengthening digital literacy and optimizing e-commerce platforms. The implementation methods included participatory training, technology integration, intensive two-week monitoring, and the establishment of a youth entrepreneur community. Results indicated a significant 102.22% increase in participants' knowledge scores (from an average of 41.8 to 84.07). Additionally, 100% of participants successfully activated digital business accounts, with 83.3% recording interactions or transactions within the first 14 days. This program demonstrates that digital literacy effectively transforms village youth from job seekers into independent local creative economy drivers.
Optimizing Government Internal Audits through the Implementation of Blockchain Technology for Fraud Prevention Rahman, Karlina Ghazalah; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.907

Abstract

Fraud in public financial management remains a major challenge in developing countries like Indonesia, where weak internal controls and low transparency facilitate corruption, data manipulation, and budget misuse. This study examines the influence of government internal audits on fraud prevention and the role of blockchain technology in enhancing audit effectiveness within the Barru Regency government. A quantitative approach was employed, with data collected via questionnaires from 70 respondents across seven purposively selected government agencies. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) through SmartPLS 4. The results indicate that internal audits positively and significantly impact fraud prevention, and blockchain technology also contributes significantly to reducing fraud. However, the moderating effect of blockchain on the relationship between internal audits and fraud prevention was found to be insignificant, suggesting that current blockchain adoption does not enhance audit effectiveness. The model explains 83.5% of the variance in fraud prevention, demonstrating strong predictive power. These findings highlight that while internal audits and blockchain independently support fraud prevention, effective integration requires comprehensive digital transformation, supported by political commitment, clear regulations, and capacity building, to fully realize blockchain’s potential in strengthening public sector governance.
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM BERBANTUAN MICROSOFT EXCEL Rachma, Nur; Rahman, Karlina Ghazalah; Marlinah, Andi; Nurfaulia, Nurfaulia
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.23047

Abstract

Abstrak: UMKM (Usaha Mikro, Kecil dan Menengah) mempunyai peranan yang cukup penting dalam mengembangkan perekonomian di Indonesia. Sayangnya hingga saat ini masih terdapat permasalahan yang menyebabkan UMKM belum berkembang secara maksimal, salah satu penyebabnya adalah kurangnya perhatian terhadap pentingnya penyusunan laporan keuangan. Tujuan dari Kegiatan ini adalah untuk meningkatkan skill terutama hardskill dalam hal proses pencatatan keuangan yang dilakukan oleh UMKM di kelurahan Darma Kabupaten Polman, kemudian merancang laporan keuangan dengan Microsoft Excel dan menyusun laporan keuangan berdasarkan SAK EMKM. Mitra sendiri adalah masyarakat yang merupakan pelaku UMKM sebanyak 40 orang di Kelurahan Darma,kabupaten polewali Mandar. elaksanaan pengabdian ini sendiri melibatkan pelaku UMKM, lurah dan staf Kelurahan Darma , dosen ITB Nobel Indonesia, dan mahasiswa ITB Nobel Indonesia. Jumlah yang terlibat adalah 40 orang, teknik pengumpulan data yang di gunakan dalam pengabdian ini adalah dengan metode Sosialisasi, Workshop, wawancara dengan jumlah 5 soal,dokumentasi dan evaluasi dengan menggunakan kuisioner dengan jumlah 10 soal.Secara keseluruhan persentase pemahaman mitra adalah sebesar 75 % atau setara 30 Mitra. Hasil yang dicapai adalah pelaku UMKM dapat membuat dan memahami pembuatanlaporan keuangan dengan menggunakanMicrosoft Excell.Abstract: MSMEs (Micro, Small and Medium Enterprises) have an important role in developing the economy in Indonesia. Unfortunately, until now there are still problems that cause MSMEs to not develop optimally, one of the causes is the lack of attention to the importance of preparing financial reports. The aim of this activity is to find out the financial records that have been carried out by MSMEs in the Darma sub-district, Polman Regency, then design financial reports using Microsoft Excel and prepare financial reports based on SAK EMKM. The partners themselves are the people of Darma Village, the Darma sub-district government, Polewali sub-district, Polwali Mandar district. The implementation of this service itself will involve the village head and Darma sub-district staff, ITB Nobel Indonesia lecturers, and ITB Nobel Indonesia students. The number involved is 40 people. The data collection techniques used in this research are socialization, workshops, interviews, and documentation and evaluation methods. using a questionnaire. Overall the percentage of partner understanding is 75% or the equivalent of 30 partners. The results achieved are that MSMEs can create and understand financial reporting using Microsoft Excel.
Honesty-Based Accounting in BOS Fund Management: An Effort to Prevent Fraud in Vocational High Schools Rahman, Karlina Ghazalah
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5027

Abstract

Purpose: This study aims to examine the role of honesty-based accounting in preventing fraud in the management of School Operational Assistance (BOS) funds in vocational high schools. The study also explores supporting factors, including leadership integrity and organizational culture, that strengthen ethical financial governance in educational institutions. Design/Methodology/Approach: This research adopts a qualitative approach with a phenomenological design to understand the lived experiences of actors involved in BOS fund management. Data were collected through in-depth interviews and analyzed using the interactive model proposed by Matthew B. Miles and A. Michael Huberman, which includes data reduction, data display, and conclusion drawing. Findings: The findings indicate that honesty-based accounting—implemented through the principles of transparency, moral accountability, integrity, and ethical awareness—plays an important role in preventing fraud in BOS fund management. Integrity-based leadership acts as a tone at the top that reinforces ethical behavior among staff, while an organizational culture that discourages misconduct strengthens internal control practices. Furthermore, the study integrates Attribution Theory to explain how internal moral responsibility and ethical awareness influence honest behavior beyond procedural compliance. Ethics training in accounting practices was also found to support the development of internal accountability among financial administrators. Research Implications: This study contributes to the literature by integrating honesty-based accounting, local ethical values such as Lempu’ and Ada’ Tongeng, and Attribution Theory in the context of educational financial governance. Practically, the findings suggest that ethics training and value-based financial management programs should be strengthened to improve transparency and accountability in BOS fund management in vocational high schools.
Co-Authors - Indrawan Azis, - Abdullah Abdullah Ali Murdhani Ngandoh Andi Marlinah Asri asri Azisah, Nur Dirwan Dirwan Firmansyah, Mahfud HAMZAH, MUKHTAR Irfansyah, Muh. Nur Latief, Fitriani Moch. Ridho Ghazalih R. Mus, Abdul Rahman Nur Rachma Nur, Yuswari Nurfaulia, Nurfaulia Rachma, Nur Raden Wirawan Rahman, Moch Ridho Ghazali Rasyid, Asriadi Reynilda Reynilda Ridwan, Ridwan Sahri Sahri said, muh Sitti Hartini Rachman