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All Journal AFRE Accounting Financial Review Jurnal Abdi Insani Journal of Economic, Public, and Accounting (JEPA) Akrab Juara : Jurnal Ilmu-ilmu Sosial Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan AKUNSIKA: Jurnal Akuntansi dan Keuangan
Amirullah, Sufyan
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Agriculture, Biological Sciences & Forestry Arts Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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PENGARUH INTERGOVERNMENTAL REVENUE DAN VALUE ADDED HUMAN CAPITAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Mansur AM, Ahmad; Amirullah, Sufyan; Ichsan, Hisyam
Journal of Economic, Public, and Accounting (JEPA) Vol 6 No 1 (2023): Volume 6 No.1 Oktober 2023
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v6i1.3006

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh intergovermental revenue dan value added human capital terhadap kinerja keuangan instansi pemerintah daerah. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan penelitian korealasional untuk menguji pengaruh variabel independen terhadap variabel dependen. Populasi dalam penelitian ini adalah laporan keuangan instansi pemerintah yang terdapat di Sulawesi Selatan. Pada penelitian ini dilakukan pengujian parsial antara pengaruh intergovermental revenue terhadap kinerja keuangan instansi pemerintah daerah yang menemukan bahwa intergovermental revenue berpengaruh negatif dan signifikan terhadap kinerja keuangan instansi pemerintah daerah.Pengujian kedua dalam penelitian ini untuk menguji pengaruh value added human capital terhadap kinerja keuangan instansi pemerintah daerah. Hasil pengujian ini menemukan bahwa value added human capital berpengaruh positif dan signifikan terhadap kinerja keuangan instansi pemerintah daerah. ABSTRACT This research aims to examine the influence of intergovernmental revenue and value added human capital on the financial performance of local government agencies. This research uses qualitative research methods with a correlational research approach to test the influence of independent variables on the dependent variable. The population in this study is the financial statements of government agencies in South Sulawesi. In this research, a partial test was carried out between the influence of intergovernmental revenue on the financial performance of local government agencies, which found that intergovernmental revenue had a negative and significant effect on the financial performance of local government agencies. The second test in this research was to test the effect of value added human capital on the financial performance of local government agencies. The results of this test found that value added human capital has a positive and significant effect on the financial performance of local government agencies.
Pengelolaan Keuangan Daerah: Sebuah Kajian Fenomenologi terhadap Defisit Anggaran Kabupaten Majene Amirullah, Sufyan; Edy, Sri Amalia; Mus, Sari Fatimah
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5, No 1, Januari 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v0i0.4509

Abstract

The budget deficit is an economic challenge in various regions in the last few decades. This is due to the expansion of government activities so that the main part of the total demand is allocated to spending, but on the income side the government is lacking to cover its large expenditures. This research focuses on the phenomenon of deficits that occur in Majene Regency for the 2022 fiscal year using a phenomenological approach with the concepts of noesis and noema to express intentionality and uses five (5) main stages of data analysis according to Moustakas. The goal to be achieved is to examine more deeply related to financial management in the realization of the Regional Revenue and Expenditure Budget (APBD) which is the cause of the deficit. The results of the study indicate that the main cause of the deficit is the failure to achieve the local revenue target and the program of activities has been running for a while, then efforts have been made to overcome and prevent the deficit, namely issuing circulars regarding the implementation of activity programs, conducting budget rationalization and evaluation of activity programs but also there are obstacles in its implementation such as changes in central government policies, the 2023 APBD contains political elements and there is no PERDA Accountability.
Participation in Budgeting, Public Accountability, and Performance: Does Internal Oversight Matter? Syahadat, Edy Fitriawan; Amirullah, Sufyan; Ansari, Muhammad Ihsan
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12460

Abstract

This research seeks to examine the effect of participation in budgeting, public accountability on the managerial performance by taking into consideration the moderating effect of internal oversight. We employed 84 respondents of go-vernmental officer in Majene of West Sulawesi. Research variables composed of participation in budgeting, public accountability, and managerial perfor-mance. The hypothesis testing used moderated regression analysis with inter-nal supervision serving as a moderating variable. The results of this research found that participation in budgeting and public accountability are positively associated with managerial performance. These indicate that the level of increase of managerial performance in local government has been determined by participation in budgeting and public accountability. Meanwhile, internal oversight has been found to moderate the effect of participation in budgeting and accountability on managerial performance. It reveals that internal over-sight in governmental sector can strengthen the participation budgeting and public accountability in leading into the increase of managerial performance.DOI: https://doi.org/10.26905/afr.v7i2.12460
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH DENGAN PSYCHOLOGICAL CAPITAL SEBAGAI VARIABEL MODERASI Amirullah, Sufyan; Ihsan Ansari, Muhammad
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran terhadap kinerja manajerial pemerintah daerah dan pengaruh moderasi psychological capital terhadap hubungan antara partisipasi anggaran terhadap kinerja manajerial pemerintah daerah. Penelitian ini merupakan penelitian kuantitatif yang dilaksanakan pada Pemerintah Daerah Kabupaten Majene. Objek penelitian yang digunakan dalam penelitian ini yaitu pegawai negeri sipil eselon III dan IV pada setiap Organisasi Perangkat Daerah (OPD) yang terdapat pada Pemerintah Kabupaten Majene. Sampel dalam penelitian ini berjumlah 73 responden. Metode yang digunakan dalam pengambilan sampel yaitu menggunakan metode purposive sampling. Untuk mengolah data penelitian ini menggunakan aplikasi statistical package for the social sciences (SPSS versi 25). Hasil yang diperoleh dalam penelitian ini menemukan bahwa partisipasi anggaran berpengaruh positif signifikan terhadap kinerja manajerial pemerintah daerah. Psychological capital memoderasi hubungan antara partisipasi anggaran dan kinerja manajerial pemerintah daerah.
EVALUASI PENCATATAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM DI KABUPATEN MAJENE Fatimah Mus, Sari; Amalia Edy, Sri; Amirullah, Sufyan; Mansur, Ahmad
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.3096

Abstract

This research explores the compliance of Micro, Small, and Medium Enterprises (MSMEs) in Majene Regency with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in their bookkeeping and financial reporting practices. The study's primary focus is to analyze the level of understanding and implementation of these accounting standards among MSME actors. Employing a case study approach, data was collected through questionnaires and in-depth interviews with several MSMEs within the study area. Research findings reveal significant variations in the alignment of MSME accounting practices with SAK EMKM. Some MSMEs have managed their financial records and presented reports reasonably well, although not yet fully adhering to SAK EMKM principles. However, other groups still demonstrate limited understanding and optimal implementation of these standards. These results highlight the urgency of improving financial literacy and accounting capabilities among MSMEs. Therefore, this study recommends intensifying structured training and mentoring programs for MSMEs. The objective is to encourage the preparation of more accurate and transparent financial statements, which in turn will support more strategic business decision-making and the sustainable improvement of MSMEs' financial performance.
PENINGKATAN EKONOMI KELOMPOK TANI-TERNAK GALAGATRA MELALUI PENGELOLAAN KEUANGAN, INOVASI PAKAN TERNAK LIMBAH PERTANIAN, DAN STRATEGI PEMASARAN Amirullah, Sufyan; Edy, Sri Amalia; Mahanani, Agni Ayudha
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.2031

Abstract

Majene Regency is known for its horticultural production potential. Based on the West Sulawesi Central Statistics Agency (BPS), one of them is banana production which is ranked second in West Sulawesi Province. Majene Regency also has potential in the livestock sector, one of which is free-range chicken farming. Based on the Majene Regency Central Statistics Agency, during the last three years from 2021 to 2023, free-range chicken farming in Majene Regency has continued to increase. Based on the observation results of the proposing team, financial management carried out by the partner group is still very poor. The results of further observations found a lack of innovation and creativity from the Galagatra Livestock Farming Group causing the potential of existing resources not to be utilized optimally. One of the neglected horticultural potentials is banana stem waste which is only used by the Galagatra Group as ruminant animal feed. Banana stem waste should be able to be processed into several products that can provide benefits to the Galagatra Livestock Farmers Group, one of which is reducing animal feed production costs and agricultural production costs. It is known that banana stems can be processed into animal feed and fertilizer which has its own selling value and appeal. The objectives of this community partnership program (PKM) activity are 1) Increase partner members' financial management knowledge. 2) Manage banana stem waste. 3) Changing marketing strategy patterns from traditional to digital. The output targets to be achieved are publication in the SINTA 4 indexed journal, publication of service activities in electronic mass media, video documentation via YouTube channel, and posters containing PKM activities and achievements.
PENGEMBANGAN USAHA MIKRO KECIL MENENGAH (UMKM) DI DESA ONANG MELALUI PELATIHAN PERTANIAN TERPADU BERBASIS TEKNOLOGI VERBIO DAN PEMASARAN DIGITAL Mahanani, Agni Ayudha; Edy, Sri Amalia; Mus, Sari Fatimah; Amirullah, Sufyan
Jurnal Abdi Insani Vol 12 No 4 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i4.2137

Abstract

Limbah pertanian merupakan salah satu produk hasil samping yang tidak termanfaatkan dan berakhir sebagai cemaran lingkungan, limbah pertanian umunya hanya di proses untuk mengurangi kuantitasnya tanpa memberikan manfaat lebih terhadap masyarakat. Metode pembahakan dan juga menimbunan merupakan hal umum yang di lakukan oleh masyarakat untuk mengurani limbah  pertanian namun metode ini tidak banyak membantu baik dari segi efisiensi dan juga nilai ekonomis, sehingga perlu adanya alternatif cara yang tepat guna untuk membantu masyarakat dalam mengoalah limbah pertanian. Pengabdian masyarakat ini bertujuan untuk meningkatkan kesejahteraan masyarakat Desa Onang, Kecamatan Tubo Sendana, Kabupaten Majene, dengan mengembangkan UMKM melalui peltihan pertanian terpadu berbasis teknologi Verbio dan pemasaran digital. Kegiatan ini berfokus pada pengolahan limbah pertanian untuk menciptakan produk turunan seperti pupuk dan pestisida organik, serta penggunaan media sosial sebagai sarana pemasaran. Metode yang digunakan ialah metode penyuluhan dengan melakukan praktik langsung dan transfer teknologi kepada masyarakat. Hasil kegiatan menunjukkan penerapan teknologi Verbio dalam pengolahan limbah pertanian terbukti mampu menekan biaya produksi karena pupuk yang digunakan adalah buatan sendiri dari hasil limbah pertanian, sementara pemasaran digital membuka peluang pasar yang lebih luas karena menggunakan media sosial. Dengan demikian, program ini dapat meningkatkan kesejahteraan masyarakat Desa Onang, khususnya pelaku UMKM, melalui pertanian berkelanjutan dan strategi pemasaran modern. Program ini berhasil memberikan solusi terhadap permasalahan yang dihadapi petani, seperti limbah pertanian yang tidak terkelola dengan baik dan rendahnya pemanfaatan teknologi digital dalam pemasaran.
Co-Authors Ahmad Mansur Amalia Edy, Sri Fatimah Mus, Sari Ichsan, Hisyam Ihsan Ansari, Muhammad mahanani, Agni Ayudha Mansur AM, Ahmad Mus, Sari Fatimah Sri Amalia Edy Syahadat, Edy Fitriawan