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All Journal SEIKO : Journal of Management & Business Patria Artha Journal of Accounting Dan Financial Reporting wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Ilmiah Akuntansi Peradaban Idea Pengabdian Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Journal Online Manajemen ELPEI (JOMEL) Center of Economic Students Journal (CSEJ) Amkop Management Accounting Review (AMAR) The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Taxation Research Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Nurwanah, Andi
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Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Muaqilah, Nurul; Mus, Abdul Rahman; Nurwanah, Andi
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.658 KB) | DOI: 10.26618/inv.v3i1.4978

Abstract

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0  The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP  size
Exploring Financial Management Strategies: A Descriptive Qualitative Inquiry with Literature Review Nurwanah, Andi; Junaid, Asriani; Kalsum, Ummu; Ikhtiari, Kirana; Muslim, Muslim
The Journal of Business and Management Research Vol 6 No 1 (2023): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v6i1.659

Abstract

This study delves into financial management strategies through a qualitative approach to uncover insights into investment decisions, financing choices, and dividend policies within organizations. The research employs purposive sampling to select relevant literature from diverse sources, including academic journals and books. Data collection involves a systematic review and analysis of the existing literature to find meaningful patterns and trends. The study reveals significant findings regarding the importance of investment decisions in allocating capital effectively, the role of capital budgeting in evaluating investment opportunities, and the influence of external factors on investment decisions. Additionally, the study highlights the multifaceted nature of financing decisions, emphasizing the significance of capital structure optimization and cost of capital management. Furthermore, insights into dividend policy decisions underscore the importance of aligning dividend distributions with organizational objectives and stakeholder interests. Overall, this research contributes to a deeper understanding of financial management strategies and provides valuable guidance for practitioners and scholars seeking to enhance financial decision-making processes.
Edukasi dan Pendampingan TP PKK Desa Borikamase Menjadi Keluarga Sakinah dengan Teknik Mass Community Skill Abna, Nurjannah; Muchlis, Nurmiati; Nurwanah, Andi; Abna, Nurul Rafiqa Auliyah
Idea Pengabdian Masyarakat Vol. 4 No. 03 (2024): September
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ipm.v4i03.274

Abstract

Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan peran Pengurus PKK sebagai konsultan pendidikan masyarakat yang mempunyai keterampilan mass community skill, TTujuan spesifiknya adalah untuk meningkatkan; 1) kapasitas mitra sebagai konsultan keluarga Sakinah, 2) kemampuan mitra dalam melakukan advokasi penyediaan fasilitas konsultasi program keluarga Sakinah, 3) keterampilan mitra dalam menggunakan media sosial khususnya audio visual sebagai media penyampaian informasi. pendidikan dan informasi kesehatan dan masalah sosial lainnya di tingkat keluarga, 4) keterampilan mitra dalam pengelolaan keuangan di tingkat keluarga. Metode Pendekatan yaitu; pelatihan dan bimbingan teknis, melalui; ceramah, simulasi, microteaching, brainstorming, icebreaking, diskusi tanya jawab, pre-post test, monitoring evaluasi, pemecahan masalah dan studi kasus. Mitra terdiri dari 25 Kader PKK Desa Borikamase berperan sebagai konsultan keluarga. Ruang konsultasi keluarga telah disiapkan oleh Kepala Desa di kantor Desa untuk memudahkan masyarakat mengakses informasi dan menerima informasi kesehatan dan keluarga Sakinah serta Media komunikasi, informasi dan edukasi bagi keluarga Sakinah. Terjadi peningkatan jumlah peserta yang memiliki pengetahuan baik. Kesimpulan: 1) Perlu dilakukan pemantauan lanjutan terhadap hasil kegiatan 2) Disarankan agar mitra pelaksana mengembangkan keterampilan untuk terus memberikan bimbingan kepada masyarakat lainnya.
Cybersecurity in Accounting Information Systems: Challenges and Solutions Nurwanah, Andi
Advances in Applied Accounting Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i3.336

Abstract

Purpose: This study explores the challenges and solutions in securing Accounting Information Systems (AIS) amidst increasing cybersecurity threats, emphasizing the integration of technological, human, and organizational factors. Research Design and Methodology: This study employs a qualitative approach, utilizing case studies and expert interviews across various sectors. The research framework draws on the Technology-Organization-Environment (TOE) and Socio-Technical Systems (STS) theories to provide a comprehensive analysis of AIS security dynamics. Findings and Discussion: The research highlights the growing sophistication of cyber threats, necessitating advanced technological solutions, including encryption, multi-factor authentication (MFA), and artificial intelligence (AI), for real-time threat detection and mitigation. Despite these advancements, human factors, such as insufficient cybersecurity awareness and organizational aspects, including inadequate security policies and investment, remain significant vulnerabilities. The study highlights the vital importance of a robust cybersecurity culture, effective governance, and regulatory compliance in enhancing AIS security. Implications: The findings underscore the importance of adopting a holistic approach to AIS cybersecurity, which combines technological advancements with robust organizational practices and ongoing training. Organizations are advised to foster a culture of cybersecurity awareness, develop clear policies, and ensure top management support to enhance their cybersecurity posture. These insights offer actionable recommendations for organizations seeking to safeguard their AIS against evolving cyber threats.
The Role of Taxation in Addressing Inequality A Literature Analysis.docx Nurwanah, Andi
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.385

Abstract

Purpose: This study aims to explore the role of taxation in addressing economic inequality, focusing on progressive tax systems and their effectiveness in redistributing wealth and mitigating disparities. Research Design and Methodology: The research employs a qualitative literature analysis, synthesizing insights from seminal works, empirical studies, and cross-country comparisons. Key sources include Piketty's "Capital in the Twenty-First Century," Saez and Zucman's research on tax evasion, and various OECD and UNU-WIDER studies. Findings and Discussion: The analysis reveals that well-designed progressive tax systems are crucial for reducing economic inequality. Piketty's findings highlight the effectiveness of high marginal tax rates in decreasing wealth concentration. Saez and Zucman underscore the importance of robust tax enforcement to combat evasion. Cross-country comparisons show that countries with progressive tax structures and substantial social spending, such as the Scandinavian nations, achieve lower levels of inequality. However, challenges remain in developing economies, where tailored approaches to tax compliance and administration are necessary. Implications: The study underscores the need for policymakers to design and implement progressive tax policies effectively. This includes closing tax loopholes, enhancing compliance, and integrating tax policies with broader social measures. International cooperation is essential to address tax evasion and avoidance. The research provides valuable insights for designing equitable tax systems that can promote social equity and economic stability.
Digital Taxes on Global Tech Companies and Interstate Tensions in the Digital Economy Nurwanah, Andi
Advances in Taxation Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i1.422

Abstract

Purpose: This study examines the impact of Digital Services Taxes (DSTs) on multinational tech companies and explores the geopolitical tensions arising from fragmented digital tax policies. It aims to assess how DSTs influence corporate strategies and contribute to regulatory and economic challenges in the global digital economy. Research Design and Methodology: A qualitative systematic literature review (SLR) was employed to analyze secondary data from peer-reviewed articles, policy documents, and international frameworks. The study integrates corporate strategy, international relations, and tax governance perspectives to understand DSTs' complexities comprehensively. Findings and Discussion: The findings reveal that DSTs significantly affect investment allocation, operational efficiency, and pricing strategies of multinational tech firms. Increased compliance costs and risks of double taxation challenge profitability and global competitiveness. Geopolitical tensions between countries implementing DSTs and those opposing them highlight the need for collaborative international tax reforms. The OECD’s Two-Pillar Plan emerges as a critical framework to address regulatory fragmentation and foster fiscal equity. The discussion underscores the role of stakeholder theory in bridging conflicting interests among governments, corporations, and societies to create sustainable solutions for digital taxation. Implications: This study highlights the importance of multilateral approaches to digital taxation and collaboration between policymakers and tech companies. Practical implications include developing transparent and inclusive tax frameworks that support innovation and global economic stability. For managers, adopting proactive compliance strategies and engaging in policy reforms are essential to navigate the challenges DSTs pose.
Preferensi, Sikap dan Perilaku Nasabah dalam Penggunaan Aplikasi Perbankan Digital pada Bank Syariah Indonesia KCP Makassar RS Ibnu Sina Nurwanah, Andi; Putra, Muh Hariansyah Dwi; Mus, Abd Rahman
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.8235

Abstract

Penelitian ini bertujuan, (1) untuk mengetahui dan menganalisis pengaruh preferensi nasabah terhadap penggunaan aplikasi perbankan digital pada Bank Syariah Indonesia KCP Makassar RS Ibnu Sina. (2) untuk mengetahui dan menganalisis pengaruh sikap nasabah terhadap penggunaan aplikasi perbankan digital pada Bank Syariah Indonesia KCP Makassar RS Ibnu Sina. (3) untuk mengetahui dan menganalisis pengaruh perilaku nasabah terhadap penggunaan aplikasi perbankan digital pada Bank Syariah Indonesia KCP Makassar RS Ibnu Sina. Penelitian ini menggunakan jenis penelitian kuantitatif yang kebenarannya harus diuji secara empiris dimana data diambil dari lapangan. Populasi penelitian ini seluruh nasabah Bank Syariah Indonesia KCP Makassar RS Ibnu Sina. Sampel menggunakan rumus lemeshow dimana rumus ini digunakan untuk menghitung sampel dalam keadaan populasi yang tidak diketahui. Berdasarkan Hasil Uji Statisik, hasil penelitian yang diperoleh adalah (1) preferensi nasabah berpengaruh positif dan signifikan terhadap penggunaan aplikasi perbankan digital. (2) sikap nasabah berpengaruh positif dan signifikan terhadap penggunaan aplikasi perbankan digital. (3) perilaku nasabah berpengaruh positif dan signifikan terhadap penggunaan aplikasi perbankan digital. Kata Kunci : Preferensi Nasabah, Sikap Nasabah, Perilaku Nasabah, Perbankan Digital.
Analysis of Tax Impact on Corporate Debt Ratio: A Literature Study Nurwanah, Andi; Sari, Ratna; Ikhtiari, Kirana; Muslim, Muslim
Advances in Taxation Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i3.479

Abstract

Purpose: This study examines the impact of tax policies on corporate debt ratios, focusing on domestic and multinational corporations across various industries. It aims to explore how tax shields and reforms influence firms' capital structure decisions. Research Design and Methodology: The research adopts a systematic literature review approach, synthesizing existing studies on tax policy, corporate debt, and financing strategies. The study comprehensively analyzes tax-driven corporate behavior in different tax environments by integrating findings from empirical studies and theoretical frameworks. Findings and Discussion: The findings reveal that tax shields significantly influence corporate debt strategies, especially in high-tax and capital-intensive industries. However, multinational corporations face additional challenges due to varying international tax regulations, leading to more conservative debt policies. The study also highlights how major tax reforms, such as the U.S. Tax Cuts and Jobs Act (TCJA), have led companies to reconsider their reliance on debt due to diminished tax advantages. Implications: The research underscores the importance of balanced tax planning for corporate finance managers while advising policymakers to design tax policies that encourage investment and financial stability. It suggests that firms consider broader economic risks alongside tax incentives when making capital structure decisions.
Studi Fenomenologi: Pencegahan Fraud Pada PT. Permodalan Nasional Madani Ventura Syariah Cabang Makassar Santiarsi; Nurwanah, Andi; Alam, Roslina
Jurnal Online Manajemen ELPEI Vol 5 No 2 (2025)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v5i2.457

Abstract

The research results show that fraud at PT. Permodalan Nasional Madani Ventura Syariah fraud occurred in the form of side streaming. Side streaming is a form of fraud, namely customers and/or cooperative members using financing funds that are not in accordance with the financing objectives. Completion of side streaming actions at PT. Permodalan Nasional Madani Ventura Syariah is very necessary to avoid other risks such as the risk of financing problems and the risk of sharia compliance. The efforts made by PT. Permodalan Nasional Madani Ventura Syariah in completing side streaming actions is by persuasive means through administrative control. Permodalan Nasional Madani Ventura Syariah is expected to be able to consistently and optimally carry out the monitoring and coaching process for customers so that the quality of the financing carried out is well maintained so that the financing can run smoothly from the beginning of the application until it is completed according to the agreement.
Resource Boom and Fiscal Dependence in an Archipelagic Province: Evidence from North Maluku, Indonesia Adam, Mukhtar; Nurwanah, Andi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3168

Abstract

This study aims to identify and interpret the paradox between exports, GRDP, and fiscal capacity in island provinces, which has not been widely researched in Indonesian fiscal literature. This study uses a quantitative descriptive analysis approach based on official secondary data, including the North Maluku Provincial Economic Report (Bank Indonesia, August 2025 edition) and the Regional Fiscal Review (KFR) for the first quarter of 2025 (Ministry of Finance). All data were analyzed at the quarterly level (Q1–Q2 2025) and compared with national economic performance to provide a comparative context. This study found several findings. First, North Maluku's economic growth in 2025 confirms the central role of nickel downstreaming as the driving force behind the GRDP. Economic dependence on the mining and manufacturing sectors dominates the economic structure, shifting the contribution of the agricultural industry and the role of domestic consumption. Second, a comparative analysis between exports and GRDP reveals structural imbalances. The phenomenon of exports exceeding GRDP indicates a very high level of economic openness as well as excessive dependence on global markets. Third, the gap becomes even more apparent when comparing exports with regional fiscal capacity. This fact confirms that, despite North Maluku being the center of Indonesia's nickel exports, the budgetary benefits received by the region are minimal. These findings support Lewis' (2023) criticism of Indonesia's weak fiscal decentralization, as well as the conclusions from Ahmad et al. (2024) that island provinces receive a smaller share of transfers due to a land-biased formula. Fourth, high logistics costs, market fragmentation between islands, and the concentration of growth in large industrial areas have widened the gap between regions. Small islands continue to face high prices for necessities and limited fiscal capacity, despite collectively recording large export surpluses. The results of this study confirm that North Maluku faces a double paradox: it is an “export giant” but “fiscally weak.” Spectacular economic growth due to nickel downstreaming has not translated into fiscal independence and inclusive prosperity. Therefore, there is a need for national fiscal policy reforms that are more equitable for the islands, an increase in the share of mining revenue, diversification of the local revenue base, and downstreaming policies that are more integrated with local socio-economic needs. Without these measures, North Maluku risks being trapped in an island version of the resource curse.
Co-Authors Abna, Nurjannah Abna, Nurul Rafiqa Auliyah Adam, Mukhtar Amaliah, Andi Fauziah Arsyad, Muh Rifai Hamzah Ahmad, Hamzah Hamzah, Muh. Fadhil Herit Pricella, Maezel Ikhtiari, Kirana Junaid, Asriani Khairunnisa, Aqilah Laekkeng, Mursalim Latief, Firda Nabillah Lestari, Harini Muaqilah, Nurul Muh. Arif Muhammad Arsyad Muhammad Nur Mus, Abd Rahman Mus, Abdul Rahman Muslim Muslim Nur Wahyuni Nurmiati Muchlis Putra, Muh Hariansyah Dwi Ramlawati Ramlawati Ratna Dewi Ratna Sari Roslina Alam Santiarsi Syahnur, Haerdiansyah Ummu Kalsum