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All Journal BJRA (Bongaya Journal of Research in Accounting) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Golden Ratio of Mapping Idea and Literature Format Advances in Management & Financial Reporting Khazanah Journal: Economics, Muamalah dan Entrepreneurship
Sasmita, Halida
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Effectiveness of Internal Audit in Supporting Internal Control and Prevention of Fraud Sudirman, Sudirman; Sasmita, Halida; Djabir D, Muhammad; Krisnanto, Budhi; Muchsidin, Feronica Fungky
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.271

Abstract

This study aims to analyze the effectiveness of internal audit at PT Bank Sulselbar Makassar in supporting internal control over fraud. This study uses a qualitative approach with the method of documentation, interviews and questionnaires to the internal auditors, anti-fraud department, and management as data collection methods. After the data was collected, data analysis was carried out using descriptive methods and measuring effectiveness. Based on the study results, it can be stated that the role of the Internal Audit Group as an internal audit in improving the internal control system for fraud at Bank Sulselbar has been influential. The internal audit of Bank Sulselbar has the authority to monitor the follow-up to the results of the audit conducted by the auditor. Monitoring activities are carried out to ensure that corrective actions have been carried out adequately and effectively. Thus, the company will implement better internal controls in the future because assessments and corrective actions for weaknesses and errors found are always carried out. There are three elements to prevent and detect fraud, namely a culture of honesty (personal), management responsibility to evaluate fraud risk (through internal control), and supervision by the audit committee (internal audit).
PENGABDIAN KEPADA MASYARAKAT DENGAN MEMBAGIKAN HANDSANITISER KEPADA PENGGUNA JALAN DAN JAMAAH MASJID PADA MASA COVID 19 Daga, Rosnaeni; Salam, Karta Negara; Suwandaru, Rachman; Pratiwi Ar, Dhita; Sasmita, Halida; Panus, Panus; Ramlah, Ramlah; Fatwa, Nur
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 1 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i1.200

Abstract

Covid-19 is a disease caused by a new type of corona virus, namely SARS-CoV-2. Covid-19 was first discovered in Wuhan City, China in December 2019 and was declared a pandemic by the World Health Organization (WHO) in March 2020. Covid Virus-19 can be spread by touching contaminated surfaces. One of the recommended preventive measures is adopting a clean lifestyle. The clean lifestyle that is applied is discipline in using hand sanitizer. One form of community service carried out by the Nitro Makassar Institute of Business and Finance Team is by distributing hand sanitizer to road users and mosque congregations. The distribution of hand sanitizers is a concrete form of preventing and breaking the chain of spread of Covid-19, especially in Makassar City. The hand sanitizer was obtained from the self-help of the service team. Hand sanitizer distribution is accompanied by education about the benefits and use of hand sanitizer. The activities carried out received a positive response from the community, especially road users and mosque congregations, they were very enthusiastic when hand sanitizer was distributed.
Leveraging Big Data for Competitive Advantage: A Review in Business Analytics Baottong, Mozes Haryanto; Baharuddin, Ceskakusumadewi; Sari M, Fitri Indah; Sasmita, Halida; Salam, Karta Negara
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.604

Abstract

Purpose: This study examines the strategic integration of big data analytics for achieving competitive advantage in business analytics. Research Method: This study employs a mixed-methods approach, integrating a comprehensive literature review with empirical investigation. Quantitative data was collected via surveys from 200 senior executives, data scientists, and IT managers across various industries. Qualitative data were gathered through semi-structured interviews with 30 participants, providing in-depth insights into the strategic, organizational, and cultural factors influencing the implementation of big data. Results and Discussion: The findings reveal that strategic alignment is crucial for the successful implementation of significant data initiatives—companies with clear strategic alignment report higher returns on investment. Big data significantly enhances customer segmentation, targeting, and personalization in marketing, while also improving supply chain visibility and resilience. However, challenges such as the skills gap, data quality issues, and security concerns impede effective utilization. The study emphasizes the importance of fostering a data-driven culture and implementing robust data governance frameworks. The discussion links these findings with theoretical concepts, supporting hypotheses, and prior research, highlighting the need for integrated frameworks that align significant data initiatives with business strategies. Implications: The study provides practical guidelines for organizations to enhance their competitive advantage by leveraging big data. Recommendations include developing integrated strategies, investing in training programs, promoting data literacy, and ensuring high data quality and security. Addressing these challenges enables organizations to leverage big data analytics for a sustained competitive advantage fully.
Non Performing Loan Resolution Strategies and Impact on Financial Performance Baharuddin, Ceskakusumadewi; Liutfi, Anugrah; Ar, Dhita Pratiwi; Rizal, Muhammad; Sasmita, Halida
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v5i2.1494

Abstract

This study investigates the relationship between non-performing loan (NPL) resolution strategies and financial performance among commercial banks in Indonesia. As NPLs remain a persistent threat to banking sector stability, especially in post-pandemic recovery phases, the research aims to assess how various resolution mechanisms namely restructuring, write-offs, asset sales to asset management companies (AMCs), and digital early-warning systems impact key financial indicators such as return on assets (ROA), return on equity (ROE), net interest margin (NIM), and capital adequacy ratio (CAR). Employing a quantitative descriptive design, this study draws on secondary panel data from 35 Indonesian commercial banks over the 2020–2024 period, incorporating bank-level financial reports, regulatory disclosures, and macroeconomic indicators. Multiple regression analysis is used to evaluate the effect of each resolution strategy on financial performance metrics. The findings indicate that proactive loan restructuring has a significant positive effect on ROA and NIM, while asset sales to external AMCs are associated with notable improvements in CAR due to risk-weight reductions. Moreover, banks with aggressive provisioning policies experience enhanced ROE when combined with effective loss recognition. The implementation of AI-based early-warning systems significantly mediates the impact of restructuring on profitability by reducing re-default rates. These results suggest that an integrated resolution approach combining traditional financial tactics with digital risk-management innovations optimizes both short-term profitability and long-term solvency. The study contributes to strategic financial management literature and provides actionable insights for regulators aiming to strengthen bank resilience in emerging markets.
Analisis Efektifitas dan Efisiensi Anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar Pratiwi Ar, Dhita; Ramlah, Ramlah; Anwar, Siti Adrianti; Muchsiddin, Murdin; Sasmita, Halida
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 1 No. 1 (2023)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v1i1.441

Abstract

: Berdasarkan data diketahui Dinas Pemuda dan Olahraga Kota Makassar masih belum mampu menyerap anggaran yang sudah dianggarkan. Peranan anggaran dalam perencanaan dicapai dengan menyatakan dalam nilai uang, besarnya input yang diperlukan untuk diperlukan dalam melaksanakan aktivitas yang direncanakan dalam periode anggaran Tujuan penelitian ini adalah untuk menganalisis Efektifitas Dan Efisiensi Anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar. Adapun metode analisis yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan rasio keuangan dalam hal ini yang akan dianalisis yaitu analisis efektivitas dan efisensi. Fokus dalam penelitian ini adalah laporan realisasi anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar. Pengumpulan data menggunakan teknik data sekunder yaitu data yang bersifat kuantitatif, selama tiga tahun terakhir dari 2020-2022 yang diperoleh dari dokumen laporan realisasi anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar. Hasil penelitian menunjukkan bahwa tingkat atau kriteria efektivitas Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar dari tahun 2020-2022 yaitu memiliki persentase nilai yang berbeda-beda namun kriterianya tetap sama yatu cukup efektif. Kriteria cukup efektif di karenakan beberapa belanja yang ter-realisasi hingga 98%. Serta pelaksanaan anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar dari tahun 2020-2022 memiliki persentase nilai efisiensi berbeda setiap tahunnya namun kriteria secara keseluruhan kurang efisien. Ini dikarenakan pengelolaan anggaran belanja belum berhasil memenuhi syarat efisiensi yaitu penggunaan dana yang minimum untuk mencapai hasil yang maksimal
Co-Authors Anwar, Siti Adrianti Ar, Dhita Pratiwi Baharuddin, Megawaty Ceskakusumadewi Baottong, Mozes Haryanto Djabir D, Muhammad Krisnanto, Budhi Liutfi, Anugrah Muchsiddin, Murdin Muchsidin, Feronica Fungky MUHAMMAD RIZAL Nur Fatwa, Nur Panus, Panus Pratiwi AR, Dhita Ramlah Ramlah Rosnaini Daga Salam, Karta Negara Sari M, Fitri Indah Sudirman Sudirman Suwandaru, Rachman