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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH DENGAN PSYCHOLOGICAL CAPITAL SEBAGAI VARIABEL MODERASI Sufyan Amirullah; Muhammad Ihsan Ansari
Jurnal Akrab Juara Vol 6 No 4 (2021)
Publisher : Yayasan Akrab Pekanbaru

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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.

Analisis Perencanaan Dan Pengawasan Biaya Operasional Pada PT. Adira Finance Cabang Wonomulyo Muhammad Ihsan Ansari; Ahmad Mansur AM; Kurnia. M
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i3.3345

Setiap perusahaan pada umumnya memiliki keinginan atau tujuan untuk mendapatkan keuntungan yang maksimal dari usaha yang dijalankannya. Keuntungan yang di dapat oleh perusahaan, tentunya sangat dibutuhkan atau membantu bagi perusahaan dalam usahanya untuk mengembangkan perusahaan pada saat sekarang ataupun di masa yang akan datang. Perencanaan dan pengawaasan kegiatan yang dilaksanakan suatu perusahaaan harus memadai dengan besarnya perusahaan tersebut. Kegiatan- kegiatan dalam perusahaan semacam ini merupakan kegiatan yang saling berkaitan antara satu dengan yang lain. Sehingga rencana kegiatan yang satu akan selaras dengan yang lainnya. Dan begitu juga dengan kegagalan pelaksanaan salah satu kegiatan akan mempunyai akibat terhadap kegiatan yang lain dalam suatu bagian atau bahkan dengan bagian lain yang ada di perusahaan itu. Adapun tujuan dari penelitian ini adalah untuk memberikan gambaran yang jelas mengenai perencanaan dan pengawasan biaya operasional pada PT. Adira Finance Cabang Wonomulyo. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa perencanaan dan pengawasan pada anggaran biaya operasional PT.Adira Finance Cabang Wonomulyo sudah dijalankan cukup efektif dan efesien, serta dapat dicapainya tujuan dari perusahaan yaitu laba. Keywords: biaya operasional, Perencanaan dan Pengawasan

Pengaruh Partisipasi Anggaran Dan Penekanan Anggaran Terhadap Kesenjangan Anggaran (Studi Kasus Pemerintah Daerah Kabupaten Majene) Indra Basir; Muhammad Ihsan Ansari; Jumardi; Abdul Galib; Muh Aslam
MANDAR: Management Development and Applied Research Journal Vol 5 No 2 (2023): Periode Juni
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v5i2.2828

This study aims to find out how budget participation and budget emphasis affect budget gaps in majene district government. The population in this study was all official offices in Majene Regency, which amounted to 20 offices. The sample selection method is purposive sampling. The sample of this research amounted to 60 samples. Data analysis using multiple linear regression test analysis tools, data validity and realibility test and classical assumption test consisting of normality test, multicholinearity test, heteroskedasticity test, . Hypothesis testing is carried out by partial testing (t), simultaneous testing (f), and determination (R2 ). The results of data analysis or multiple linear regressions show that partially (t) the variables of budget participation and budget emphasis affect budget lengths, Simultaneously (f) budget participation, and budget emphasis affects jointly on budget lengths. In the adjusted column R square is 0.470 or 47%, which means budget participation and budget emphasis in explaining the budget equivalent variable of 47% while 53% is explained by other variables not described in this study.

PENDAMPINGAN TATA KELOLA KEUANGAN DAN PEMASARAN BERBASIS DIGITAL DALAM MENINGKATKAN PENJUALAN Nurwahyuni Syahrir; Muhammad Ihsan Ansari; Indra Basir
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1083

Renggeang Village is one of the villages that produce the most silkworms in Polewali Mandar Regency. However, raising silkworms is not very popular among people in Polewali Mandar Regency, West Sulawesi. Even though it has been established for more than 9 years, the main obstacle faced is the lack of understanding of recording financial reports, the business is still on the Home Industry scale, business capital is limited, product marketing is still carried out by word of mouth so production is still Pre Order. Community Service activities aim to provide training and assistance on financial governanc. and digital-based marketing Training and assistance in the form of preparing simple financial reports and digital marketing (social media and e-commerce). The method of implementing community service is training and mentoring with a chronological strategy. Stages The method of implementing this service is identifying problems, analyzing needs and solutions, training and mentoring involving all members of farmer groups, and monitoring evaluations to monitor and assist farmer groups The implementation of community service for the Renggeang Mandiri Farmer Group has gone well and received a positive response from all group members. It is hoped that proper implementation of training and mentoring activities will encourage Renggeang Mandiri Farmer groups to prepare financial reports and market their products by utilizing digital media platforms. The results expected to be obtained from this service are increased sales of Renggeang Mandiri Farmer Group products, increased digital technology skills, increased understanding of good financial governance. Therefore these results are expected to have an impact on the economic welfare of the Renggeang Mandiri Farmer Group. The implementation of community service has gone well with a positive response from partners. The implementation of community service is expected to increase the income and welfare of partners.

The Influence of Budget Participation and Information Technology on Employee Performance at the Majene Regency Maritime and Fisheries Service Rusli, Rusli; Taufik, Taufik Hidayat B Tahawa; Ansari, Muhammad Ihsan Ansari
Journal of Scientific Research, Education, and Technology (JSRET) Vol. 3 No. 1 (2024): Vol. 3 No. 1 2024
Publisher : Kirana Publisher (KNPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/jsret.v3i1.293

The aim of this research is to determine the effect of budget participation and information technology on employee performance at the Majene Regency Maritime and Fisheries Service Office. Using the SPSS method, there were 45 respondents used as samples in this research, namely employees of the Majene Regency Maritime and Fisheries Service. The type of data used in this research is primary data. The data collection technique was carried out by distributing questionnaires to the research sample. Analysis of the t test, f test, and R2 test were used to test this research. The results of this research show that budget participation has a positive and significant effect on employee performance, information technology has a positive and significant effect on employee performance, budget participation and information technology together have a positive and significant effect on employee performance at the District Maritime and Fisheries Service Office Majene

TINJAUAN GENDER DALAM PERENCANAAN ANGGARAN DAERAH: STUDI FENOMENOLOGI PADA PENYUSUNAN APBD KABUPATEN MAJENE Muhammad Ihsan Ansari; Indra Basir
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.6269

This study explores the implementation of gender-responsive budgeting in the planning and budgeting process in Majene Regency, West Sulawesi. The main issue addressed is the low participation of women in budget decision-making, leading to inequities in budget allocations that are not responsive to gender needs. The study aims to gain a deeper understanding of how gender perspectives are integrated into the formulation of the Regional Revenue and Expenditure Budget (APBD). The research employs a descriptive qualitative and quantitative approach with a case study methodology, including in-depth interviews and participatory observation. The findings reveal that despite policies promoting gender mainstreaming, implementation faces several challenges, including institutional resistance and a lack of capacity and understanding regarding the importance of gender perspectives. The novelty of this study lies in its in-depth analysis of the barriers and opportunities in implementing gender-responsive budgeting at the local level, along with recommendations for enhancing the effectiveness of these policies to achieve more inclusive and sustainable gender equality.

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

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

Village Sustainable Development Goals (Sdgs): Budgetary, Human Resources, And Technology Contributions Listiawati , Nurul; Muhammad Ihsan Ansari; Eni Novitasari; Dwi Noviana Fitri; Hisyam Ichsan; Tahawa, Taufik Hidayat B
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2522

This study aims to assess the impact of budget, human resources, and village technology on the achievement of Sustainable Development Goals (SDGs) in villages across West Sulawesi. By concentrating on West Sulawesi, the study offers insights into the specific challenges and opportunities of the local context, which could be applicable or adaptable to other regions in Indonesia. A quantitative and relational approach was employed to examine the contribution of key factors toward achieving the SDGs. The findings revealed that the budget has a negative and significant effect on the achievement of village sustainable development goals, human resources are crucial and play a vital role in reaching these goals, and technology is highly beneficial in advancing rural development objectives. The implementation phase of this research focuses on applying the insights gained from the study of how budgetary contributions, human resources, and technology can support the achievement of Sustainable Development Goals (SDGs) at the village level. This phase will involve practical steps for village governments, stakeholders, and community members to ensure successful outcomes. The implementation will be driven by participatory approaches, capacity-building programs, and the adoption of appropriate technologies, in line with budgetary allocations and available human resources. The expectation of this research is to increase transparency and accountability in budget allocation, clear strategies and support communities to use village budgets to address SDGs and increase local government and community involvement in resource allocation decisions.

The Urgensi sustainability reporting pada pemerintah daerah: sebuah analisis studi wacana Basir, Indra; Ansari, Muhammad Ihsan; Fitriani, Nur
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6481

Permasalahan lingkungan hidup saat ini menjadi isu utama yang memerlukan pendekatan holistik untuk penanggulangannya. Kerusakan alam akibat pembangunan, baik oleh pemerintah maupun sektor swasta, memperburuk kondisi ini, mengancam ekosistem dan kesejahteraan masyarakat lokal. Penelitian ini bertujuan untuk menganalisis perspektif berbagai pihak (pemerintah, badan perwakilan, dan NGO) tentang urgensi penerapan laporan keuangan berkelanjutan sebagai bentuk akuntabilitas pemerintah daerah dalam menjaga keberlanjutan lingkungan. Metode yang digunakan adalah kualitatif dengan pendekatan studi wacana. Hasil penelitian menunjukkan bahwa isu lingkungan menjadi tekanan besar bagi pemerintah, dengan dampak kerusakan yang tidak hanya merusak ekosistem tetapi juga kesejahteraan masyarakat yang bergantung pada sumber daya alam. Meskipun lingkungan diakui sebagai prioritas strategis, terdapat kesenjangan antara kesadaran pemerintah daerah dan implementasi kebijakan yang mendukung keberlanjutan. Laporan keuangan berkelanjutan, yang mengintegrasikan aspek lingkungan, sosial, dan tata kelola, diidentifikasi sebagai instrumen penting untuk meningkatkan transparansi dan akuntabilitas. Namun, untuk menerapkanya masih menghadapi tantangan, seperti belum adanya regulasi regulasi yang jelas dan pemahaman yang terbatas tentang standar pelaporan. Oleh karena itu, dibutuhkan penguatan regulasi, kebijakan pembangunan berkelanjutan, serta kolaborasi multi-pihak agar pertumbuhan ekonomi daerah tidak mengorbankan kelestarian lingkungan dan kesejahteraan sosial di masa depan.

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

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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.

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