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All Journal Jurnal Mirai Management ECONOMOS : Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi Politala Journal of Economic, Public, and Accounting (JEPA) Journal of Artificial Intelligence and Digital Business Indo-Fintech Intellectuals: Journal of Economics and Business DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 Cateris Paribus Journal IECON: International Economics and Business Conference Masterpiece Journal Society Service Insight
Fitriyani Syukri
Universitas Muhammadiyah Parepare
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Assistance in Bumdes Financial Management in Strengthening Village Agricultural Potential Futri; Darmawan; Fatimah; Elva Tiara; Fitriyani Syukri
Masterpiece Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/6b2x6n42

Abstract

This community service project in Tangru Village, Enrekang Regency, aimed to strengthen the financial management capacity of Village-Owned Enterprises (BUMDes) and optimize the village's agricultural potential, particularly in shallot cultivation. The program involved outreach, technical counseling on cultivation practices, development of BUMDes products such as eco-friendly pesticides, and training in financial management and basic marketing strategies. A mixed-methods approach combining qualitative and quantitative data was used, including observation, interviews, and documentation. The results showed a notable improvement in farmers’ knowledge and practices related to shallot cultivation and enhanced accuracy in BUMDes financial records. These findings reflect increased community awareness of sustainable agricultural practices and financial governance. However, gaps remain in advanced accounting skills and effective marketing strategies, suggesting the need for further training and support. This program demonstrates that integrated community empowerment efforts can build foundational capacity, but sustained follow-up is essential to ensure long-term impact and institutional sustainability.
The Development of Palm Sugar Enterprises in Improving the Welfare of the Community in Lombo Village, Pitu Riase Subdistrict, Sidenreng Rappang Regency Fitriani; Bahruddin; Fitriyani Syukri; Fajar Ladung; Sofyan
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/656a6888

Abstract

This study aims to determine the development of ant sugar business in improving the welfare of the people of Lombo Village, Pitu Riase District, Sidenreng Rappang Regency and to determine the effect of the development of ant sugar business in improving the welfare of the people of Lombo Village, Pitu Riase District, Sidenreng Rappang Regency. The data collection techniques used in this study are observation, interviews and documentation. Informants in this study were ant sugar entrepreneurs, workers and surrounding residents. Data analysis techniques used in qualitative research consist of data collection, data reduction, data presentation and drawing conclusions. The results showed that the development of this palm sugar production business still uses traditional production tools and a limited number of workers. This simplicity is also seen in terms of marketing and distribution, which are only around the Sidenreng Rappang district. The presence of the palm sugar production business in Lombo Village has an influence on the socio-economic life of the people in Lombo Village and its surroundings. In terms of the economy, the production of ant sugar encourages job creation. The opening of employment opportunities absorbs labor and also causes an increase in people's income.
PENGARUH LINGKUNGAN KERJA, MOTIVASI DAN MANAJEMEN KARIR TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. PLN (PERSERO) UP3 PAREPARE Alda Sara; Fitriyani Syukri
DECISION : Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2025): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/decision.v6i2.4119

Abstract

Penelitian ini berjudul “Pengaruh Lingkungan Kerja, Motivasi, dan Manajemen Karir Terhadap Kepuasan Kerja Karyawan pada PT. PLN (Persero) UP3 Parepare”. Penelitian ini dilatarbelakangi oleh pentingnya kepuasan kerja dalam mendukung kinerja organisasi, di mana lingkungan kerja, motivasi, dan manajemen karir diduga memiliki peran penting dalam membentuk kepuasan kerja karyawan. Tujuan utama dalam penelitian ini adalah untuk menganalisis pengaruh parsial dan simultan dari ketiga variabel tesebut pada kepuasan kerja, serta mengetahui faktor mana yang paling dominan dalam memengaruhi kepuasan kerja. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Objek penelitian adalah karyawan PT. PLN (Persero) UP3 Parepare dengan jumlah sampel 56 orang yang dipilih melalui teknik sampling jenuh.Pengumpulan data dilakukan melalui kuesioner. Hasil penelitian menunjukkan bahwa secara parsial, hanya variabel motivasi yang berpengaruh signifikan terhadap kepuasan kerja karyawan, dengan nilai signifikansi sebesar 0,001. Sementara itu variabel lingkungan kerja dan manajemen karir tidak berpengaruh signifikan secara parsial. Namun secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap kepuasan kerja karyawan, dengan nilai signifikansi uji F sebesar 0,000 dan nilai Adjusted R2 sebesar 0,407. Berdasarkan hasil tersebut, dapat disimpulakan bahwa motivasi merupakan faktor paling dominan dalam memengaruhi kepuasan kerja karyawan pada PT. PLN (Persero) UP3 Parepare.
PERAN SDM, KOMITMEN PIMPINAN, DAN INTEGRITAS AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT UNTUK MEWUJUDKAN AKUNTABILITAS PEMERINTAHAN DAERAH Farid Siddiq; Darmawan, Darmawan; Fitriyani Syukri
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4145

Abstract

Penelitian ini bertujuan untuk menganalisis peran Sumber Daya Manusia, Komitmen Pimpinan, dan Integritas Auditor terhadap Kualitas Audit serta implikasinya terhadap Akuntabilitas Pemerintahan Daerah. Latar belakang penelitian ini didasarkan pada pentingnya fungsi audit internal dalam menjamin efektivitas pengawasan dan peningkatan tata kelola pemerintahan yang akuntabel. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei eksplanatori, di mana populasi penelitian mencakup seluruh auditor dan pejabat fungsional pengawas di lingkungan Inspektorat Kabupaten Enrekang sebanyak 23 responden. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan regresi linier berganda untuk menguji pengaruh simultan dan parsial antarvariabel. Hasil penelitian menunjukkan bahwa Sumber Daya Manusia, Komitmen Pimpinan, dan Integritas Auditor berpengaruh positif dan signifikan terhadap Kualitas Audit, baik secara parsial maupun simultan. Selain itu, Kualitas Audit berpengaruh signifikan terhadap Akuntabilitas Pemerintahan Daerah, dengan nilai koefisien determinasi sebesar 90,4%. Hal ini menunjukkan bahwa kualitas audit yang tinggi mampu meningkatkan transparansi dan tanggung jawab dalam pengelolaan keuangan daerah. Penelitian ini menegaskan bahwa peningkatan kompetensi auditor, dukungan pimpinan yang berkelanjutan, dan integritas moral yang kuat merupakan faktor penting dalam mewujudkan akuntabilitas pemerintahan daerah. Temuan ini diharapkan dapat menjadi dasar dalam penguatan kebijakan pembinaan auditor internal pemerintah dan strategi peningkatan kinerja Inspektorat.
Alokasi Belanja Sosial Pemerintah Daerah Terhadap Inklusi Sosial Kelompok Masyarakat Rentan Di Kota Parepare: Local Government Social Expenditure Allocation on Social Inclusion of Vulnerable Community Groups in Parepare City Jumriani Arsyad; Fitriyani Syukri
Journal of Economic, Public, and Accounting (JEPA) Vol. 8 No. 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.5414

Abstract

ABSTRACT Social inclusion has become a primary focus in local government budget planning as an effort to ensure equitable access for vulnerable groups. In Parepare City, the allocation of social spending in the regional budget (APBD) has been proven to have a positive and significant relationship with the increase in social inclusion levels, supported by data and regression analysis showing a correlation coefficient of 0.582 and a determination coefficient of 0.339. This study examines the impact of social spending on the social inclusion of vulnerable groups such as women, children, and persons with disabilities, highlighting the importance of quality management and community participation in the implementation of social programs. The study was conducted using a quantitative approach with data from the Social Service and the 2024 APBD documents of Parepare City, involving descriptive statistical and regression analyses. The results show that although social budget allocation significantly contributes to social inclusion, about 66% of the variation in social inclusion is influenced by other factors such as program governance and the effectiveness of aid distribution. Government policies that allocate a minimum of 15% of the budget for empowering vulnerable groups and the establishment of inclusive villages are concrete examples of efforts to improve social inclusion. However, these findings emphasize the need for improvements in management and implementation aspects to ensure that the benefits of social spending can be optimally realized. This study recommends that the Parepare City Government continue to enhance both the quantity and quality of social spending management to achieve inclusive and sustainable social development. Keywords: social spending, social inclusion, vulnerable groups, budget management, social programs
Hubungan Antara pengelolaan BUMDes Bulu Pala dengan Perrumbuhan Ekonomi lokal di Desa Taulan kec. Cendan kab. Enrekang Adinda Azsahra; Darmawan Darmawan; Fitriyani Syukri; Yadi Arodhiskara; Ruslang T
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.684

Abstract

This study aims to empirically examine the relationship between the management of the Village-Owned Enterprise (BUMDes) Bulu Pala' and local economic growth in Taulan Village, Cendana Subdistrict, Enrekang Regency. This research adopted a quantitative approach with a survey method. Data were gathered from 87 community respondents using a Likert-scale questionnaire, supplemented by interviews and documentation. Data analysis techniques included validity, reliability, normality tests, and Pearson correlation analysis performed via SPSS version 25. The results indicate a positive and significant relationship between BUMDes management and local economic growth, with a correlation coefficient (r) of 0.443 and a significance value of 0.000. The strength of this relationship falls into the moderate category, signifying that the contribution of BUMDes governance to the villagers' real economy has not been fully maximized. Based on descriptive analysis, the lack of solid internal coordination among managers and disorderly financial reporting serve as the root problems that weaken institutional supervision. Consequently, the utilization of village capital and resources remains inefficient, causing the presence of BUMDes to be unable to expand new job opportunities significantly in Taulan Village.
BAPPEDA Dalam Mendorong Investasi di Bidang Infrastruktur dan Parawisata Melalui Kolaborasi Pemerintah dan Swasta di Kota Parepare Rahmad Dani; Fitriyani Syukri; Fajar Ladung
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13640

Abstract

Penelitian ini bertujuan mengetahui peran BAPPEDA dalam membentuk dan mengoordinasikan kolaborasi pemerintah daerah dan sektor swasta untuk mendorong investasi, khususnya infrastruktur dan pariwisata di Kota Parepare. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan lapangan. Informan dipilih secara purposive sampling berdasarkan pengetahuan, pengalaman, dan keterlibatan dalam perencanaan pembangunan dan investasi daerah. Data diperoleh melalui wawancara dan dokumentasi, kemudian dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa BAPPEDA berperan sebagai perencana melalui perumusan kebijakan pembangunan, pengintegrasian investasi dalam RPJMD dan RKPD, serta penetapan prioritas berdasarkan potensi daerah, kebutuhan infrastruktur, pariwisata, daya saing, dan kemudahan investasi. Sebagai koordinator, BAPPEDA melakukan koordinasi melalui rapat, Musrenbang, forum konsultasi publik, FGD, dan forum komunikasi. Kolaborasi dengan sektor swasta diwujudkan melalui pembiayaan, pemanfaatan aset, penyediaan layanan, pengembangan kawasan wisata dan komersial, penerapan teknologi, promosi, serta penciptaan lapangan kerja. Ketertarikan investasi menunjukkan kecenderungan meningkat, terutama pada penyediaan air bersih, persampahan, perhotelan, pusat perbelanjaan, kuliner, dan rekreasi.
Co-Authors Abda Abda Adinda Azsahra Akhsan Akhsan Alamsyah Agit Alda Sara Aminuddin, Aminuddin Anra, Anra Arfianty Arfianty, Arfianty Arham Arham, Arham Arvaisa Arvaisa Darmawan Darmawan Darmawan Darmawan, Darmawan Elva Tiara Fajar Ladung Farhan Farhan Farid Siddiq Fatimah fatimah Fatimah Febrina Sari Fitriani Futri Harfiana Harfiana Irwan Idrus Jumriani Arsyad Junaidin Zakaria Ladung, Fajar Rahmad Dani Rosmayani, Rosmayani Ruslang T Sofyan Taufik Yadi Arodhiskara, Yadi