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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) EL-MUHASABA Kinerja Jurnal Progres Ekonomi Pembangunan JEM17: Jurnal Ekonomi Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) MEDIA BISNIS Jurnal Real Riset Jurnal Akuntansi dan Governance Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Humantech : Jurnal Ilmiah Multidisiplin Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Islamic Accounting and Finance Review Bidik : Jurnal Pengabdian kepada Masyarakat JAKPI Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Paradoks : Jurnal Ilmu Ekonomi International Journal of Asian Business and Management (IJABM) Land Journal JER Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Indrijawati, Aini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pendampingan Pembukuan, Inventarisasi, dan Pelaporan Barang Milik Daerah dalam Upaya Menciptakan Laporan Keuangan Berkualitas di Kabupaten Pinrang Darmawati, Darmawati; Kusumawati, Andi; Syamsuddin, Syamsuddin; Indrijawati, Aini; Juanda, Indira Syakira Kirana
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.5006

Abstract

The demand for the application of Good Governance (GG) principles in regional financial management emphasizes the importance of transparency and accountability, especially in the management of Regional Property (BMD). The Pinrang District Government faces challenges in preparing BMD reports, such as late reporting, incomplete asset data, and suboptimal recording. This program aims to improve the capability of BMD managers in Pinrang Regency through intensive training and mentoring, in accordance with Permendagri No.47 of 2021. The program implementation methods include lectures, hands-on practice, technical assistance, and evaluation. The materials presented covered BMD bookkeeping, inventory, and reporting, with a focus on using the Simda BMD application to improve report efficiency and accuracy. The evaluation results showed that the program succeeded in improving participants' understanding and skills in BMD management. The resulting outputs include more integrated and quality semesterly BMD reports, as well as an increase in the suitability of asset data with physical conditions in the field. With this success, the program made a real contribution in supporting more transparent, accountable, and regulated regional asset governance, as well as strengthening the capacity of the Pinrang Regency Financial and Revenue Management Agency (BPKPD) in overseeing better regional financial management.
Peningkatan Kapabilitas Pengelola Keuangan Badan Layanan Umum Daerah Dalam Rangka Pencegahan Fraud di Kabupaten Pinrang Indrijawati, Aini; Darmawati, Darmawati; Kartini, Kartini; Syamsuddin, Syamsuddin; Rasyid, Syarifuddin; Purisamya, Asharin Juwita; Juanda, Indira Syakira Kirana
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.5077

Abstract

Regional Public Service Agencies (BLUD) play a strategic role in supporting public services, particularly in the health sector. However, financial management in BLUD often faces challenges such as fraud risks and weak internal control systems. This Community Service Program aims to enhance the financial management capacity of BLUD managers in Pinrang Regency to prevent fraud. The methods employed include intensive training, case study simulations, technical assistance, and evaluation of the implementation of internal control systems. The results show improved participants' understanding of fraud concepts and the application of more effective prevention measures. Technical assistance enabled BLUD managers to design and implement internal control systems tailored to the needs of each unit. This program successfully fostered more transparent and accountable financial governance, supporting the sustainability of public services. As a follow-up, it is proposed that similar activities be conducted periodically to ensure the continuous improvement of BLUD managers' capabilities. Additionally, the development of digital platforms is recommended to support more integrated and efficient financial reporting. These steps are expected to strengthen BLUD financial governance in Pinrang Regency and serve as a model for adoption in other regions.
Pengelolaan Keuangan BLUD Puskesmas dan Rumah Sakit di Kabupaten Sidrap Syamsuddin, Syamsuddin; Amiruddin, Amiruddin; Natsir, Andi Iqra Pradipta; Utami, Rizky; Haerial, Haerial; Nugraha, Rakhmat Nurul Prima; Indrijawati, Aini; Alam, Ade Ikhlas Amal; Putri, Anissa Aulya; Nindra, Nurhaliza Magfirah
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Volume 5 Nomor 3 Tahun 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i3.5132

Abstract

Transparent, accountable, and efficient financial management is a key prerequisite for realizing quality public health services through Regional Public Service Agencies (BLUD). However, the reality in Sidenreng Rappang Regency (Sidrap) shows that most BLUD units, such as community health centers and hospitals, still face obstacles such as the absence of documented financial SOPs, low understanding of the preparation of Business and Budget Plans (RBA), and limited use of financial information systems. This community service activity aimed to improve the capacity of BLUD financial managers through training and technical assistance in preparing RBAs and SOPs in accordance with regulations, such as Permendagri No. 79 of 2018 and PP No. 23 of 2005. The implementation methods included identifying partner needs, interactive material presentations, group discussions, and the preparation of draft documents by participants. The results of the activity showed that 87% of participants were able to draft an initial RBA and understand the important elements of financial management SOPs. Participants also demonstrated an increased understanding of good governance principles, such as transparency and accountability. The final evaluation confirmed that the applied and case-based training approach was effective in building the technical competence of the apparatus. As a follow-up, it is recommended that further training be developed to cover accrual-based reporting and internal auditing, as well as the integration of digital financial systems. It is hoped that this activity will encourage a more adaptive and sustainable transformation of BLUD financial management and support the improvement of health service quality in Sidrap Regency.
The Influence of Accounting Information Systems and Service Systems on Organizational Performance at Hospital in Makassar City Husna, Asmaul; Pontoh, Grace T; Indrijawati, Aini
KINERJA Vol. 27 No. 1 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i1.6353

Abstract

This study aims to analyze the accounting information system in hospitals. This study uses primary data sources by distributing questionnaires to 63 respondents with research samples, namely the head of service, head of support, and head of financial administration at type A and type B hospitals in Makassar City. The returned questionnaire was 57 respondents, processed using multiple linear analysis with the help of the SmartPLS computer program. The results showed that the accounting information system and service system have a role in improving organizational performance at hospitals in Makassar City.
PENDETEKSIAN KECURANGAN (FRAUD) LAPORAN KEUANGAN: ANALISIS KUANTITATIF BERBASIS SYSTEMATIC LITERATURE REVIEW 2020–2024 Indrijawati, Aini; Mediaty, Mediaty; Fitri, Nursyafika; Rusnawan, Muh. Nurtasriq; Irfana, Dana
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6305

Abstract

Kecurangan laporan keuangan merupakan ancaman serius terhadap integritas pelaporan dan kepercayaan publik. Penelitian ini bertujuan untuk memetakan perkembangan, variabel, metode, dan temuan utama dalam penelitian kuantitatif tentang pendeteksian kecurangan laporan keuangan periode 2020–2024. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pedoman PRISMA, menganalisis 9 artikel empiris open access dari database ScienceDirect, MDPI, Emerald Insight, dan Garuda. Hasil sintesis menunjukkan tren penelitian bergeser dari fokus pada tata kelola perusahaan dan peran auditor menuju pemanfaatan teknologi analitik seperti machine learning yang mencapai akurasi deteksi 95–98%. Variabel paling konsisten yang memengaruhi fraud dan efektivitas deteksinya meliputi: kekuatan tata kelola perusahaan, tekanan keuangan, faktor psikologis, serta kompetensi dan teknologi auditor. Simpulan penelitian mengarah pada perlunya pendekatan integratif yang menggabungkan pengawasan struktural, pemahaman perilaku, dan teknologi prediktif untuk deteksi fraud yang efektif. Saran bagi penelitian mendatang adalah mengeksplorasi penerapan explainable AI dalam audit serta menguji interaksi faktor kelembagaan dan perilaku di berbagai setting regulasi.
Digital Supply Chain Transformation: Implementing Management Accounting and Blockchain to Address Efficiency Challenges Indrijawati, Aini; Mediaty, Mediaty; Febriyanti, Elsa Dian; Pratiwi, Nathania; Hediyati, Siti Nurul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1092

Abstract

This research is motivated by the absence of an integrated understanding regarding the role of management accounting and blockchain technology in improving supply chain efficiency, as most previous research still examines these two aspects separately. Therefore, this research aims to analyze how the implementation of management accounting and blockchain technology can jointly improve supply chain efficiency. The method used is a Systematic Literature Review (SLR) of 15 reputable scientific articles published within the period 2014–2024 and selected based on specific inclusion and exclusion criteria. The analysis results show that management accounting plays an important role in improving supply chain efficiency through the implementation of activity-based costing, performance measurement systems, and budgeting that can enhance cost transparency, resource control, and decision-making quality. Meanwhile, blockchain technology contributes through enhanced real-time data transparency, end-to-end traceability, implementation of smart contracts, and data recording that cannot be manipulated, thereby reducing the risk of fraud, information asymmetry, and transaction costs. The integration between management accounting and blockchain is proven to strengthen cost accuracy, accelerate transaction processes, and support sustainable supply chain practices. This research concludes that the synergy of management accounting and blockchain technology constitutes an effective strategic framework for creating a more efficient, transparent, and resilient supply chain in the digital era.
Co-Authors AA Sudharmawan, AA Abbas, Aisyah Aisyah, Andi Alam, Ade Ikhlas Amal Amiruddin Amiruddin Anita Arham Arienda, Yoshica Arif, Muhammad Faisal ARIFUDDIN Arifuddin Arifuddin Army, Elwiyani Arsyam, Ulfanita Assaggaf, Aswar Anas Dahlia, Andi Amalia Darmawati Darwis Said, Darwis Daud, Dahniyar Fadilla, Alya Febriyanti, Elsa Dian Ferdiansah, Muhammad Irdam Ferdiansyah, Muhammad Irdam Fitri, Nursyafika Fitriani Fitriani Fitriani, Rezki Fratiwi, Sri Ayu Grace T. Pontoh Grace T. Pontoh Haerial, Haerial Hanif AR, Muh Amir Hariana, H. Harsono, Edi Hasan, Annisa Nabilah Hastuti Hastuti Hediyati, Siti Nurul Indra Santoso, Septy Intihanah, Intihanah Irdam, Muh Irfana, Dana Juanda, Indira Syakira Kirana Juanda, Juanda Karina, Rieni Kartini Kartini Kusumawati, Andi Liwan, Nadhilah Amaliah Maharani, Dewi Shintya Marpaung, Zulfina Erita MEDIATY Mediaty Mediaty, M. Muhdsan, Mudhia'ah Muzakkir Muzakkir Natsir, Andi Iqra Pradipta Nia, Sukma Nindra, Nurhaliza Magfirah Novitasari, Hilda Nugraha, Rakhmat Nurul Prima Nurfadilah, Ayu Nurmais, Muh. Qalbi Nurwijayanti Palureng, Rezvita Zalsabilah Panglewai, Dave Dominic Pontoh, Grace T Pratama Kohar, Yansen Pratiwi, Dwi Dian Pratiwi, Nathania Purisamya, Asharin Juwita Putri, Anissa Aulya Raden Mohamad Herdian Bhakti Rahmawati Rasyid, Syarifuddin Rosali, Suryarahma Rusnawan, Muh. Nurtasriq Rustam, Yunda Dwi Putri Salsabila, Tsarwah Sofyan, Diva Rayhanun Raya sriwahyuni Sriwahyuni Sudharma, Falih Zaki Sulkarnaen, Fauziah Sundari Surianto, Nurul Maghfirah Surisman, S. Sutriani Sutriani Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin T. Pontoh, Grace Utami, Rizky Wahid, Muhammad Zulfadli Yulianti Yulianti Zam-Zam, Fitriya Muslimah