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Andi Kusumawati

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Author-ID : 1594583

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Social Sciences Other

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Analysis of Regional Revenue and Expenditure Management Muzzammil Ihza Mahendra; Haliah , Haliah; Andi Kusumawati
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 3 (2023): IJHESS DECEMBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i3.838

This research aims to find out and analyze how regional income and expenditure management is seen from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. The data source used is secondary data in the form of reports on the realization of regional income and expenditure budgets as well as other information related to the problems studied. The results of research and data analysis using quantitative descriptive analysis are used to describe how regional income and expenditure management uses value for money analysis from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. Measuring performance in managing the revenue and expenditure budget using value for money analysis concluded that the Bantaeng Regency Government for the 2020 - 2022 budget year had used the economic concept with an average of 90.02%, the efficiency concept with an average of 90.21%, and the concept of effectiveness with an average of 90.92%. Although the three financial performance indicators measured using value for money analysis show relatively good performance, they are still not perfect.

PENGARUH IMPLEMENTASI KEBIJAKAN AKUNTANSI BERBASIS AKRUAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Daerah Kabupaten Morowali Utara) Helda Nelvia; Andi Kusumawati; Retno Fitrianti
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i2.119

This study aims to analyze the impact of implementation of accrual-based accounting policies and human resources competency to the quality of Morowali Utara local government’s financial statement. This research uses quantitative analysis method and using primary data through questionnaire. Respondent of this study were finance departments of 36 local government’s office of Kabupaten Morowali Utara. The variables in this study are the implementation of accrual-based accounting policies and human resource competencies as independent variables and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results of the study indicate that the implementation of accrual-based accounting policies has a positive effect on the quality of local government financial reports. It means that if the financial statements is more in line with accrual-based accounting policies, the local government financial reports will be better. On the other hand, human resource competence has a positive effect on the quality of local government financial reports. This indicates that the higher the competence of human resources, the better it is in producing quality local government financial reports.

OPERATIONAL AUDIT ON THE IMPLEMENTATION OF VALUE OF FAMILY BUSINESS Sibulo, Rury Novita; Haliah; Andi Kusumawati
ABM : International Journal of Administration, Business and Management Vol 5 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i1.701

The purpose of this study is to assess the efficiency and effectiveness of companies that apply the value of family business as internal control in the company's operational activities. The research data is processed by the Audit stage, namely, preliminary survey, review and testing of controls, detailed testing, and audit reports. This research focuses on the operational activities of PO Primadona which has two business lines, namely passenger bus services and freight forwarding. Based on the results of the author's research, it can be concluded that applying the value of family business in operational activities at PO Primadona Makassar is still not effective and efficient. The activities that have not been effective are online sales activities and the recording of cash receipts and cash disbursements, while the activities that have not been efficient are the reduction of passengers. The recommendations that the authors give to companies are, companies need to carry out regular system maintenance and use an automatic payment system, improve employee work discipline, and last but not least, provide computer training to the treasurer's department.

The Role Of IPSAS In Controlling Corruption Of Emerging Country : Study In Indonesia Andi Nur Sakinah; Haliah Haliah; Andi Kusumawati
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.257

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its staff to be more competent, and improve its infrastructure.

The Transformation of Public Sector Accounting in Encouraging Improvement of Public Service Quality Bashiruddin Ahmad; Haliah Haliah; Andi Kusumawati
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.255

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

The Effect of Professional Skepticism and Information Technology onAuditors Performance Asrini; Arifuddin; Andi Kusumawati; Asri Usman
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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

The purpose of this article is to analyze the influence of professional skepticism and information technology on auditors' performance. This study is a type of quantitative study. Population in this study is BPK South Sulawesirepresentative auditors with 103 auditors as a sample by sample method saturated. The types of data in this studyare the primary data use questionnaires in collecting the data with 64 returning respondents. Deep data analysis techniques study This using the regression model selection test , the assumption test classical , multiple linear regression , and hypothesis testing Partial with SPSS version 25 . Based on the results of data analysis, the findingsof this study are professional skepticism and information technology has a positive and significant effect on auditor performance.

Disclosure of Transparency, Accountability and Value for Money Concept in Public Sector Financial Management: A Systematic Literature Review Andi Aliyyah Ramadhani Sam; Haliah Haliah; Andi Kusumawati
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.245

This study aims to examine the implementation of transparency, accountability, and the concept of value for money in public sector financial management. The method used is a Systematic Literature Review (SLR), selecting relevant articles from the Scopus database published, the research identifies these principles as crucial in enhancing efficiency, effectiveness, and public trust. The results indicate that transparency and accountability play a crucial role in improving public financial governance and significantly contribute to enhanced financial management efficiency and public trust. The concept of value for money, focusing on efficiency, economy, and effectiveness, is essential in ensuring that each budget expenditure provides maximum benefits and proves beneficial in optimizing budget use. However, challenges such as a lack of information transparency, public involvement, and regulatory constraints remain obstacles to its implementation. Therefore, improving the quality of financial information systems and strengthening human resources capacity are essential for achieving better public financial management and enhancing public service quality.

Analysis of the Implementation of Accrual-Based Government Accounting and its Implications for the Quality of Financial Reports in the Public Sector Eka Amelia; Haliah Haliah; Andi Kusumawati
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2437

The aim of this study is to analyze the implementation of accrual-based government accounting and its implications for the quality of financial reports in the public sector. This research uses a qualitative descriptive method, particularly through a literature review using secondary data from previous research journals accessed via Google Scholar. The application of accrual-based accounting in the public sector in Indonesia is a significant step toward improving the quality of financial reports. The analysis shows that the implementation of this system can enhance the transparency, accountability, and accuracy of financial reports. However, challenges in implementation, such as a lack of employee understanding and inadequate information technology infrastructure, need to be addressed. The application of accrual-based accounting in the public sector is a positive and strategic step. By overcoming these challenges, the quality of financial reports can be improved, which will ultimately contribute to better financial management in the public sector.

Determinant Performance of Tax Examiners in KPP Pratama South Sulawesi Ulfa Rabiyah; Kartini Hanafi; Andi Kusumawati; Aini Indrijawati
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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

This study aims to examine and analyze the effect of professionalism, emotional stability and self- esteem on the performance of tax examiners at KPP South Sulawesi. Theories and concepts in this study are attribution theory and personality theory. The data analysis technique used in this study is multiple linear regression. Data quality testing uses validity and reliability tests, and classic assumption tests. The test results show that professionalism affects the performance of tax auditors, emotional stability affects the performance of tax auditors and self-esteem affects the performance of tax auditors. The higher the professionalism, emotional stability and self-esteem, the higher the performance of the tax examiner in completing tax audits at KPP in South Sulawesi.

Implementation of Government Budget In the Form of Interest Subsidies for UMKM Sustainability During the Covid-19 Pandemic Indah Putriyanti; Haliah Haliah; Andi Kusumawati
International Journal Of Economics Social And Technology 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.v3i3.543

This study aims to determine the government's policy in strengthening UMKM during the Covid-19 pandemic in Indonesia. The research method used in writing this article is the literature review method from various sources related to the Implementation of the government budget in the form of interest subsidies for the sustainability of UMKM during the Covid-19 pandemic. Through the analysis of relevant documents and literature, the results of the study show that this is done by the government in strengthening the sustainability of UMKM, the government provides facilities for delaying principal installments and interest subsidies for micro and small business loans, the government also implements a credit program known as the People's Business Credit (KUR) for UMKM actors. The government is making these efforts to save the sustainability of UMKM. One of the obstacles faced by micro businesses is none other than limited access to capital as the main obstacle for micro and small businesses to develop. To overcome the weaknesses faced by UMKM, various efforts have been made.

Co-Authors Adelia, Elza Aini Indrijawati Amiruddin Andi Aliyyah Ramadhani Sam Andi Nur Sakinah Andi Wawo Andi Yustika Manrimawagau Bayan Andry Andry Anugerah Satria Putra ARIFUDDIN Asri Usman Asri Usman Asrini Bashiruddin Ahmad Bonita Septianti Eka Amelia Haliah, Haliah Helda Nelvia Indah Putriyanti Jumadi, Sri Wahyuni Kartini Hanafi Kartini Kartini Kartini, Kartini, Lusiana Kanji Muhammad Rafly Awaluddin Muzzammil Ihza Mahendra Nirwana Nirwana Nur alim Bahri Nur Azizah Taslim HS Retno Fitrianti Sarah Alifa Sibulo, Rury Novita Syamsuddin Syamsuddin Ulfa Rabiyah Yohanis Rura

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