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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 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.
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.
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.
Faktor-Faktor yang Berpengaruh Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Herit Pricella, Maezel; Nurwanah, Andi; Ramlawati, Ramlawati; Dewi, Ratna; Hamzah, Muh. Fadhil
Center of Economic Students Journal Vol. 4 No. 1 (2021): January-Maret (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.917 KB) | DOI: 10.56750/csej.v4i1.105

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan makanan dan minuman periode 2017-2019 yang diperoleh dariwebsite Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis linear berganda dengan menggunakan bantuan SPSS. Sampel dalam penelitian ini adalah 11 perusahaan besar industri Manufaktur makanan dan minuman yang dipilih melalui metodepurposive sampling. Hasil penelitian menemukan bahwa : (1) Profitabilitas berpengaruh Positis dan signifikan terhadap nilai perusahaan; (2) Keputusan Investasi berpengaruh Positif dan tidak signifikan terhadap nilai perusahaan (3) Keputusan pendanaan berpengaruh positif dan tidak signifikan terhadap nilai perusahaan (4) Kebijakan dividen berpengaruh negatif dan tidak signifikan terhadap nilai Perusahaan.
EVALUATION OF CASH FLOW REPORT AS AN INVESTMENT DECISION MAKING SUPPORT IN CV. CAHAYA MENTARI IN MAKASSAR Nurwanah, Andi
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 2 (2018): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v2i2.173

Abstract

The cash flow statement has long been required to be made as part of the company's mainfinancial statements in America based on the Standard of Financial Accounting StatementNo.95 Statement of Cash Flows issued by the Financial Accounting Standards Board. For users of financial statements, especially investors, many benefits can be obtained from this report. Butmany people still don't know this. Usually they only take the data contained in the balance sheetand income statement only to conduct an evaluation in assessing the company's performance.CV. Cahaya Mentari has presented a cash flow statement. The report has been presented wellusing the indirect method. From the cash flow statement CV. Cahaya Mentari has an increasingnet cash flow. However, the company's net cash flow shows a negative number due to a largeamount of cash users in investment activities.
Pengaruh Transformasi Sistem Pencatatan Keuangan Dan Diigital Marketing Dengan Financial Technology Sebagai Variabel Moderasi Terhadap Profitabilitas UKM Kota Makassar Arsyad, Muh Rifai; Nurwanah, Andi; Nur, Muhammad
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.43398

Abstract

The SME sector plays an important role in national economic growth. The recovery adaptation period brings new opportunities for the SME sector to develop and improve. This research aims to provide a more comprehensive view of how the application of financial recording system transformation, digital marketing and the role of financial technology can increase SME profitability, especially in Makassar City. The data in this study were obtained from SMEs in Makassar City under the auspices of the Makassar City Cooperative and SME Office who were willing to be respondents. This study uses primary and secondary data by conducting direct research in the field by giving a questionnaire / statement sheet to 102 respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Transformation of the Financial Recording System and Digital Marketing had a positive and significant effect on the Profitability of SMEs in Makassar City.
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 Lestari, Harini Muaqilah, Nurul 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