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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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THE INFLUENCE OF INTERNAL CONTROL SYSTEM ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AT DR. WAHIDIN SUDIROHUSODO HOSPITAL IN MAKASSAR Anugerah Satria Putra; Haliah; Andi Kusumawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.125

This research aims to examine and analyze the influence of the internal control system and organizational culture on the implementation of good corporate governance. Data analysis was carried out using primary data on questionnaire answers from hospital employees and then analyzed quantitatively, namely regression analysis using SPSS. The results of this research show that the internal control system has a positive and significant effect on good corporate governance. This shows that a good internal control system can improve the implementation of good corporate governance.

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

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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