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All Journal AKUNTANSI DEWANTARA BJRA (Bongaya Journal of Research in Accounting) JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Akuntansi Peradaban COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Ilmu Ekonomi dan Sosial (JIES) Contemporary Journal on Business and Accounting Center of Economic Students Journal (CSEJ) Advances in Taxation Research Atestasi : Jurnal Ilmiah Akuntansi
Nurfadila nurfadila
Universitas Muslim Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Locus of Control Moderating the Influence of Budgeting Participation on Managerial Performance Mulyana Machmud; Fyrdha Faradyba Hamzah; Nurfadila Nurfadila; Nurina Saffanah; Alien Akmalia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.354

Abstract

This study intends to investigate the influence of involvement in budgeting on managerial performance and examine if the locus of control variable might operate as a moderating variable to mediate the relationship between budgetary participation and organizational performance. A sample of 56 individuals was collected from eight bank branch offices in Kendari via purposeful sampling, with seven respondents from each branch. The data utilized are primary data gathered through the distribution of questionnaires to all respondents and processed with the assistance of PLS statistical tests. This study reveals that engagement in budgeting has a positive and statistically significant effect on managerial performance. Moreover, the locus of control has a negative but negligibleimpactt on management performance. However, when the locus of control interacts with budgetary participation, it considerably impacts managerial performance. This suggests that the locus of control is suboptimal for tasks other than budgeting, resulting in a decline in the quality of those tasks. An unfavorable work environment can cause it; thus, self-control and the ability of managers or employees to affect the climate are unnecessary. When its activities connect with budgeting activities, it is precise with external effects controlled by a robust internal locus, so different pressures and levels cannot easily affect it. Other moderating variables may impede or enhance budgetary involvement and managerial success. Consequently, future studies might investigate the selection of additional moderating variables.
The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Syamsuri Rahim; Hamzah Ahmad; Nurwakia Nurwakia; Nurfadila Nurfadila; Muslim Muslim
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks), and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
Pengaruh Intensitas Aset Tetap Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Dengan Leverage Sebagai Variabel Moderasi Lutfiah Azzahrah Ulfiqah; Asriani Junaid; Nurfadila Nurfadila
Center of Economic Students Journal Vol. 6 No. 1 (2023): January-Maret (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/zbybmc05

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh intensitas aset tetap dan pertumbuhan penjualan terhadap penghindaran pajak dengan leverage sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di BEI periode 2021-2023. Populasi yang digunakan dalam penelitian adalah seluruh perusahaan sub sektor industrial goods. Sampel dalam penelitian ini menggunakan teknik purposive sampling yang melibatkan 12 perusahaan dengan kriteria tertentu. Teknik pengumpulan data penelitian menggunakan data sekunder. Analisis data dalam penelitian menggunakan pendekatan kuantitatif dengan teknik analisis yang digunakan adalah analisis statistik deskriptif, Uji f, Uji t, dan Moderated Regression Analysis (MRA). Data dalam penelitian ini diolah dan dianalisis menggunakan program statistic SPSS 30. Hasil analisis data penelitian ini menunjukkan bahwa : secara parsial intensitas aset tetap dan pertumbuhan penjualan berpengaruh tetapi tidak signifikan terhadap penghindaran pajak, sementara moderasi leverage terhadap hubungan antara intensitas aset tetap terhadap penghindaran pajak dan moderasi leverage terhadap hubungan antara pertumbuhan penjualan terhadap penghindaran pajak memberikan pengaruh secara signifikan. Secara simultan variabel intensitas aset tetap dan pertumbuhan penjualan secara simultan atau bersama-sama berpengaruh terhadap penghindaran pajak dengan leverage sebagai moderasi.
PENDAMPINGAN PENGUATAN ENTREPRENEURSHIP MELALUI KOPERASI SANTRI PONDOK PESANTREN TAHFIDZ QUR’AN (PPTQ) RAUDHATUL JANNAH MAKASSAR Juhri Juhri; Nurfadila Nurfadila; Jamaluddin Jamaluddin; Muh. Faisal; M. Furqan Hidayah
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v6i2.15076

Abstract

ABSTRACT This Community Service Program (PKM) was implemented at the Santri Cooperative of Pondok Pesantren Tahfidz Al-Qur'an (PPTQ) Raudhatul Jannah Makassar to address several challenges, including weak cooperative governance, manual administration and bookkeeping, limited use of digital technology, and inadequate managerial and marketing skills among cooperative administrators. The program aimed to strengthen human resource capacity and promote digital transformation through the implementation of the SantriApp application for cooperative management and pesantren administration. The program employed a Community-Based Empowerment (CBE) approach combined with Participatory Action Research (PAR) through five stages: needs identification, program planning, training and mentoring, technology implementation, and monitoring and evaluation. Activities included training in cooperative management, bookkeeping, digital marketing, entrepreneurship, and mentoring in the use of SantriApp for transaction management, financial administration, inventory management, digital student identification, and pesantren information systems. The results demonstrated improved managerial, administrative, digital literacy, and entrepreneurial capacities among cooperative administrators and students. The implementation of SantriApp also supported more efficient services, greater management transparency, improved administrative organization, and better transaction recording. Therefore, the program contributed to establishing a more professional, accountable, technology-adaptive, and sustainable pesantren cooperative management system. ABSTRAK Program Pengabdian kepada Masyarakat (PKM) ini dilaksanakan pada Koperasi Santri Pondok Pesantren Tahfidz Al-Qur'an (PPTQ) Raudhatul Jannah Makassar sebagai upaya mengatasi permasalahan tata kelola koperasi, administrasi dan pembukuan manual, rendahnya literasi digital, serta keterbatasan kemampuan pengurus dalam pengelolaan usaha dan pemasaran. Program ini bertujuan meningkatkan kapasitas sumber daya manusia dan mendorong transformasi digital melalui penerapan aplikasi SantriApp dalam pengelolaan koperasi dan administrasi pesantren. Pelaksanaan program menggunakan pendekatan Community-Based Empowerment (CBE) yang dipadukan dengan Participatory Action Research (PAR) melalui tahapan identifikasi kebutuhan, perencanaan, pelatihan dan pendampingan, implementasi teknologi, serta monitoring dan evaluasi. Kegiatan meliputi pelatihan manajemen koperasi, pembukuan, pemasaran digital, kewirausahaan, dan pendampingan penggunaan SantriApp untuk pengelolaan transaksi, administrasi keuangan, inventaris, identitas santri digital, serta sistem informasi pesantren. Hasil kegiatan menunjukkan peningkatan kapasitas pengurus koperasi dan santri dalam aspek manajerial, administrasi, literasi digital, dan kewirausahaan. Penerapan SantriApp juga mendukung peningkatan efisiensi pelayanan, transparansi pengelolaan, ketertiban administrasi, dan kualitas pencatatan transaksi. Dengan demikian, program ini berkontribusi dalam membangun tata kelola koperasi pesantren yang lebih profesional, akuntabel, adaptif terhadap teknologi, dan berkelanjutan. ABSTRACT This Community Service Program (PKM) was implemented at the Santri Cooperative of Pondok Pesantren Tahfidz Al-Qur'an (PPTQ) Raudhatul Jannah Makassar to address several challenges, including weak cooperative governance, manual administration and bookkeeping, limited use of digital technology, and inadequate managerial and marketing skills among cooperative administrators. The program aimed to strengthen human resource capacity and promote digital transformation through the implementation of the SantriApp application for cooperative management and pesantren administration. The program employed a Community-Based Empowerment (CBE) approach combined with Participatory Action Research (PAR) through five stages: needs identification, program planning, training and mentoring, technology implementation, and monitoring and evaluation. Activities included training in cooperative management, bookkeeping, digital marketing, entrepreneurship, and mentoring in the use of SantriApp for transaction management, financial administration, inventory management, digital student identification, and pesantren information systems. The results demonstrated improved managerial, administrative, digital literacy, and entrepreneurial capacities among cooperative administrators and students. The implementation of SantriApp also supported more efficient services, greater management transparency, improved administrative organization, and better transaction recording. Therefore, the program contributed to establishing a more professional, accountable, technology-adaptive, and sustainable pesantren cooperative management system.  
Co-Authors Akmalia, Alien Andi Sri Mulya Wahyuni Darwis Lannai Fadel Azyumardi Syahban Fifi Nurafifah Ibrahim Fyrdha Faradyba Hamzah Hamzah Ahmad Jamaluddin Jamaluddin Juhri Juhri Junaid, Asriani Kurnia Rahman Lutfiah Azzahrah Ulfiqah M. Furqan Hidayah Muh. Faisal Muhammad Reza Ramdani Musliha Shaleh Muslim Muslim Nurina Saffanah Nurwakia Nurwakia Nurwakia Nurwakia Ratna Sari St. Hartati Haeruddin Subhan Subhan Sukmayanti Sukmayanti Syamsuri Rahim Ulya Aulia Ummu Kalsum