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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 Public Health Social Sciences Other

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Digital Ethics and Public Trust in the Era of Government Digital Transformation Adelia, Elza; Haliah; Andi Kusumawati
International Journal of Education, Vocational and Social Science Vol. 4 No. 02 (2025): May, International Journal of Education, Vocational and Social Science( IJVESS
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v4i02.1716

This study explores the critical intersection between digital ethics and public trust within the context of government digital transformation. As governments increasingly adopt digital technologies to streamline public services, ethical challenges have emerged—ranging from data privacy violations and algorithmic opacity to excluding marginalized groups from digital access. These ethical dilemmas can significantly undermine citizens' confidence in government institutions if left unaddressed. This study identifies core themes and ethical concerns that influence public perception and trust through a Systematic Literature Review (SLR) of scholarly articles published between 2010 and 2024. The findings reveal that ethical misalignments in digital initiatives—particularly concerning transparency, accountability, and inclusivity—can erode institutional legitimacy. Conversely, when digital ethics are embedded into governance structures and service designs from the outset, they can enhance citizen engagement, foster social equity, and strengthen institutional trust. This study highlights the urgent need for public institutions to adopt ethics-by-design frameworks, prioritize participatory digital policy-making, and invest in inclusive digital literacy initiatives to ensure that technological progress in governance is effective and equitable.

THE EFFECT OF FISCAL SERVICES, TAX LITERACY, AND INTRINSIC MOTIVATION ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATING VARIABLE Nur Azizah Taslim HS; Andi Kusumawati; Amiruddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3028

Motor vehicle tax serves as a significant source of local revenue, facilitating local development and the maintenance of public infrastructure. In Central Mamuju Regency, taxpayer compliance remains notably low, with over 26,000 vehicles reported as being in arrears in 2023. This research investigates the impact of tax officer service quality, tax literacy, and intrinsic motivation on taxpayer compliance, considering tax sanctions as a moderating variable. This study utilises Attribution Theory and the Theory of Planned Behaviour, focussing on the internal and external factors influencing compliance behaviour. A total of 100 respondents were selected via the Slovin formula, and the data were analysed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 26. The findings indicated that tax officer services and intrinsic motivation significantly influenced compliance, whereas tax literacy did not demonstrate a significant effect. Additionally, tax sanctions enhance the impact of tax officer services and intrinsic motivation on compliance; however, they do not influence the relationship between tax literacy and compliance. This study emphasises the necessity of integrating quality public services with initiatives aimed at enhancing taxpayers' intrinsic motivation, alongside the equitable enforcement of tax sanctions.

Evaluasi Pengelolaan Keuangan Desa Di Desa Tanete Kecamatan Simbang Kabupaten Maros Jumadi, Sri Wahyuni; Haliah; Andi Kusumawati
Jurnal Akuntansi Sektor Publik ON GOING : Volume 2 Nomor 2 Desember 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i2.3765

Penelitian ini bertujuan untuk mengevaluasi pengelolaan keuangan desa di Desa Tanete Kecamatan Simbang Kabupaten Maros dengan berdasarkan Asas Transparansi, Akuntabilitas, Partisipatif serta Tertib dan Disiplin Anggaran. Jenis penelitian yang digunakan dalam penelitian ini adalah Pendekatan Kualitatif. Teknik pengumpulan data yang digunakan terdiri dari wawancara dan dokumentasi. Hasil Penelitian menunjukkan bahwa pengelolaan keuangan pemerintah Desa Tanete telah sesuai dengan Permendagri No. 20 tahun 2018 yaitu Transparansi, Akuntabilitas, Partisipatif serta Tertib dan Disiplin Anggaran dengan terpenuhinya semua indicator tersebut maka pengelolaan keuangan desa sangat efektif dan bermanfaat bagi masyarakat desa.Kata kunci : Evaluasi, Pengelolaan Keuangan Desa

ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SURAKARTA SEBELUM DAN PADA MASA JABATAN GIBRAN RAKABUMING RAKA MENGGUNAKAN PENDEKATAN RASIO KEUANGAN Akuba, Ichlasul Amal; Darmawati; Andi Kusumawati
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.v20i1.4819

This research aims to determine the Financial Performance of the City of Surakarta before and during Gibran Rakabuming Raka's term of office. This research is quantitative descriptive research, namely research that attempts to explain the solution of current problems using numbers, starting from data collection, interpretation of the data and the appearance of the results. The data collection technique used in this research uses documentation techniques. The data used is secondary data in the form of the Surakarta City Regional Revenue and Expenditure Budget Realization Report for 2018-2023. The results of this research are 1) The Independence Ratio of Surakarta City before and during the government of Gibran Rakabuming Raka, generally said to be Ineffective. 2) The Efficient Ratio of Surakarta City before Gibran's administration on average could be said to be Less Efficient, whereas during Gibran's administration on average it could be said to be Inefficient. 3) The Effectiveness Ratio of the City of Surakarta before Gibran's administration on average could be said to be Very Effective, whereas during Gibran's administration on average it could be said to be Quite Effective. 4) The Growth Ratio of Surakarta City during the Gibran administration can be said to be on average better than the Growth Ratio before the Gibran administration

The Influence of Transparency, Governance, and Financial Accountability in Managing Financial Reporting in the Public Sector Rizki Inmas Pratiwi; Hali ah; Andi Kusumawati
International Journal of Educational and Life Sciences Vol. 2 No. 10 (2024): October 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i10.2571

Transparency, good governance and effective financial accountability are key pillars in the management of financial statements in the public sector. Transparency allows stakeholders to access financial information clearly, which in turn increases accountability and public trust. Good governance refers to the application of the principles of accountability, participation and efficiency in financial management. Meanwhile, financial accountability is the basis for ensuring that every use of public resources is properly accounted for and according to the rules. This study aims to analyze the effect of transparency, governance and financial accountability in the public sector. In this study, researchers used a qualitative descriptive method, namely a literature review, whose literature review used secondary data, namely articles / journals of previous researchers accessed from google scholer. From the results of this study transparency, governance and financial accountability in the management of financial reporting in the public sector show that these three elements significantly improve the quality of financial reporting. transparency can facilitate access to information, governance can strengthen internal control and supervision and accountability can ensure accountability for budget use.

Motivation and Public Service Performance: The Role of Organizational Identification Sri Mutiah Husaini; Haliah; Andi Kusumawati
Indonesian Journal of Business Analytics Vol. 4 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i5.12105

The aim of writing this article is to present a literature review on motivation, public service performance and the role of organizational identification. Motivation is the main factor in increasing the effectiveness provided by employees in the public sector. The importance of public services is the key to increasing public satisfaction with public sector performance and good performance can also build a positive image of an agency. This is why it is important to build good relations between government and society.The method used in this research is the Systematic Literature Review (SLR) Method. The SLR method is used to collect, identify, analyze and summarize everything available with relevant topic areas with data obtained from articles, books or various other related sources in 2019-2024.

THE ROLE OF THE REGIONAL INSPECTORATE IN THE DECISION ON VILLAGE FUND RETURN IN POLEWALI MANDAR Nisma Ariskha Masdar; Haliah; Nirwana; Andi Kusumawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.387

The study aims to identify the Role of the Regional Inspectorate in the Refund of Village Funds, the causes of the return of Village Funds by a number of Villages, and the obstacles faced by the Inspectorate in conducting inspections in Villages. The research method used in this article is a qualitative descriptive method. The type of data used in this study is primary data including information obtained directly from interviews with informants, while secondary data includes information taken from documents, reports, or regulations that already exist. The research informants in this study include the Inspector at the Polewali Mandar Inspectorate, the Inspector's Secretary, the Middle Expert Auditor, the Supervision Report Analyst, and the Staff. The results of the study show that the Inspectorate plays a very important role in the decisions of Village officials in returning Village Funds. With the inspection carried out by the Auditor Team from the Regional Inspectorate, a number of Village Heads decided to return Village Funds with a nominal value ranging from IDR 700,000 to IDR 27,000,000, even a number of Villages suddenly repaired roads and other infrastructure due to the impact of the return of the Village Funds. However, the Audit Team from the Inspectorate experienced internal and external obstacles in conducting the inspection. Internal obstacles consisted of limited Human Resources and the Honorarium given to the Audit Team was only Rp160,000 for transportation and accommodation costs.

Pengaruh Tax Morale dan Literasi Keuangan Terhadap Kepatuhan Pajak UMKM di Kota Makassar Carmilia Rachmadani; Andi Kusumawati; Hermita Arif
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

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

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tax morale dan literasi keuangan terhadap kepatuhan pajak UMKM di Kota Makassar. Penelitian ini menggunakan metode kuantitatif dengan alat analisis regresi linier berganda. Teknik pengambilan sampel dilakukan dengan menggunakan rumus slovin. Sampel yang diperoleh sebanyak 100 pelaku UMKM yang berada di Kota Makassar. Hasil penelitian ini menunjukkan bahwa secara parsial tax moralel dan literasi keuangan berpengaruh terhadap kepatuhan pajak.

Co-Authors Adelia, Elza Aini Indrijawati Akuba, Ichlasul Amal 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 Carmilia Rachmadani Darmawati Eka Amelia Hali ah Haliah, Haliah Helda Nelvia Hermita Arif Indah Putriyanti Kartini Hanafi Kartini Kartini Kartini, Kartini, Lusiana Kanji Muhammad Rafly Awaluddin Muzzammil Ihza Mahendra Nirwana Nisma Ariskha Masdar Nur Azizah Taslim HS Retno Fitrianti Rizki Inmas Pratiwi Sarah Alifa Sibulo, Rury Novita Sri Mutiah Husaini Sri Wahyuni Jumadi Ulfa Rabiyah Yohanis Rura

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