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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business EKUITAS (Jurnal Ekonomi dan Keuangan) Atma Jaya Accounting Reseach (AJAR) JIIP (Jurnal Ilmiah Ilmu Pendidikan) MEDIA BISNIS Jurnal Aktiva : Riset Akutansi dan Keuangan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Islamic Accounting and Finance Review Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Economos : Jurnal Ekonomi dan Bisnis Akrual: Jurnal Bisnis dan Akuntansi Kontemporer J-CEKI

Aini Indrijawati

Fakultas Ekonomi Dan Bisnis Universitas Hasanuddin Makassar

Author-ID : 2496416

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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FUNGSI INTERNAL CONTROL DALAM PENCEGAHAN FRAUD DI PT BANK MANDIRI (PERSERO) TBK. REGIONAL X MAKASSAR Dewi Andriani; Syarif Syarif; Aini Indrijawati; Syamsuddin Syamsuddin
AJAR Vol 3 No 02 (2020): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v3i02.137

This study aims to examine and analyze the function of internal control in fraud prevention at PT Bank Mandiri (Persero) Tbk. Regional X Makassar. This research uses descriptive qualitative analysis method where the data is obtained based on the results of interviews and adapted so that it becomes data that is explaining the research issue. The results of this study indicate that Bank Mandiri in Regional X Makassar continues to be committed and proactive with good governance in fraud prevention, with a special Internal Control unit that handles this and reports directly to the CEO in Regional / Independent. By way of prevention; Creating an Honest Culture and Eliminating Fraud opportunities for all Employees in Makassar Regional X Makassar.

[RE]KONSTRUKSI AKUNTABILITAS: SEBUAH TINJAUAN AKUNTANSI DAN SISTEM INFORMASI DARI PERSPEKTIF LOKAL Ratna Ayu Damayanti; Syarifuddin Syarifuddin; Darmawati Darmawati; Aini Indrijawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Reformasi akuntansi di sektor publik bertujuan untuk meningkatkan kualitas informasi yang diberikan kepada para pembuat keputusan dan stakeholder. Peningkatan kualitas informasi perlu dilakukan untuk mendorong akuntabilitas dan kinerja dalam organisasi sektor publik. Hal ini penting mengingat informasi akuntansi memainkan peran kunci dalam pengambilan keputusan pada organisasi. Studi ini bertujuan untuk mengetahui “bagaimana informasi akuntansi dimaknai oleh masyarakat dan pemerintah daerah Kabupaten Gowa dalam konstruksi akuntabilitas publik”. Studi ini melibatkan metodologi interpretif yang menggunakan cara pandang para nominalis dari paham nominalism yang melihat realitas sosial sebagai sesuatu yang tidak lain adalah label, nama, atau konsep yang digunakan untuk membangun realitas. Para nominalis memandang bahwa sesungguhnya tidak ada sesuatu yang nyata. Nama-nama hanya dianggap sebagai kreasi artifisial yang kegunaannya tergantung pada kesesuaian untuk mendeskripsikan, memberikan arti, dan menegosiasi sesuatu atau dunia luar. Studi ini menemukan bahwa pemerintahan kabupaten Gowa belum melakukan upaya sukarela untuk menyesuaikan model pengelolaan dan pelaporan mereka dengan kebutuhan khas akuntabilitas sektor publik. Penyesuaian semacam ini seharusnya dimulai dari pendefinisian dengan jelas tujuan yang ditugaskan pada pemerintah daerah, sehingga dapat ditemukan indikator untuk mengukur sejauh mana tujuan telah tercapai. Artinya, indikator ini dapat digunakan bersamaan dengan indikator ekonomi dan keuangan yang lebih tradisional sehingga mudah dipahami olah masyarakat.

PENGARUH PARTISIPASI ANGGARAN, KOMITMEN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN SEBAGAI MODERASI Ghaliyah Nimassita Triseptya; Gagaring Pagalung; Aini Indrijawati
SEIKO : Journal of Management & Business Vol 1, No 1 (2017): July-December
Publisher : Program Pascasarjana STIE Amkop Makassar

ABSTRAK Keberhasilan suatu organisasi dalam mencapai tujuan sebagian besar tergantung pada kinerja manajerial. Penelitian ini bertujuan untuk menganalisis partisipasi penyusunan, komitmen organisasi, dan budaya organisasi terhadap kinerja manajerial melalui gaya kepemimpinan sebagai variable moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menguji hipotesis untuk melihat korelasi yang terjadi antara partisipasi penyusunan anggaran, budaya organisasi terhadap kinerja manajerial dengan gaya kepemimpinan sebagai variable moderasi. Obyek penelitian ini adalah Kepala Seksi, Kepala Bagian, dan Pimpinan di SKPD kota Makassar. Teknik pengumpulan data menggunakan metode survey kuesioner dengan 156 responden dengan metode purposive. Teknik analisis data yang digunakan yaitu pendekatan Partial Least Square (PLS) dengan Software Smart PLS 3.0. Hasil dari penelitian ini menunjukkan bahwa partisipasi anggaran dan komitmen organisasi berpengaruh terhadap kinerja manajerial sedangkan budaya organisasi tidak berpengaruh. Gaya kepemimpinan memoderasi partisipasi anggaran terhadap kinerja manajerial tetapi gaya kepemimpinan tidak memoderasi komitmen organisasi dan budaya organisasi terhadap kinerja manajerial di ruang lingkup Pemerintah Kota Makassar. Kata Kunci : gaya kepemimpinan, partisipasi anggaran, komitmen organisasi, budaya organisasi, kinerja manajerial. ABSTRACTThe success of an organization achieving its objectives is largely dependent on the performance of managerial. The aim of the research was to analyze the budget participation, organizational commitment, and organizational culture on managerial performance through leadership style as moderation variable. This research used a quantitative approach by testing the hypothesis to see the correlation between the budget participation, organizational commitment, and organizational culture on managerial performance and leadership style as a moderating variable. The research objects were the Head of Section, Head of Unit, and Leaders of SKPD of Makassar City. The data were obtained using questionnaire survey consisting of 112 respondents with purposive method. Data were analyzed using Partial Least Square (PLS) approach with software PLS Smart Software 3.0. The results of the research indicate that budget participation and organizational commitment affects managerial performance while organizational culture does not affect. Leadership style moderate budget participation on managerial performance, but leadership style does not moderate organizational commitment and organizational culture of managerial performance in the government of Makassar City. Keywords: leadership style, budget participation, organizational commitment, organizational culture, managerial performance.

Time Budget Pressure dan Profesionalisme: Berdasarkan Data Pandemi COvid 2019 Mutia Apriyanti Hamsir; Fia Fauziah Burhanuddin; Sri Sundari; Grace T. Pontoh; Aini Indrijawati; Nur Alim Bahri
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 4 No 3 (2022): Oktober 2022
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v4i3.171

Tujuan penelitian ini ialah untuk mengetahui dan menganalisis pengaruh profesionalisme dan time budget pressure terhadap kuaitas audit dengan work stress sebasgai variable moderasi Pengumpulan data pada penelitian ini menggunakan desain survei dengan memberikan kuesioner kepada responden. Unit analisis yaitu auditor BPK pada BPK RI Perwakilan Provinsi Sulawesi Selatan. Populasi dalam penelitian ini adalah auditor pada Badan Pemeriksa Keuangan RI Perwakilan Sulawesi Selatan yang berjumlah 55 auditor. Hasil penelitian menunjukkan bahwa profesionalisme berpengaruh positif dan signifikan terhadap kualitas audit. Time budget pressure berpengaruh negative dan signifikan terhadap kualitas audit. Stress kerja berpengaruh signifikan dalam memoderasi pengaruh profesionalisme terhadap kualitas audit. Stress Kerja berpengaruh signifikan dalam memoderasi pengaruh time budget pressure terhadap kualitas audit.

The role of the village government performance and transparency in influencing village public trust Muhammad Husni; Ratna Ayu Damayanti; Aini Indrijawati
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.

Dasawarsa: Kinerja Lingkungan terhadap Nilai Perusahaan Edi Harsono; Darwis Said; Aini Indrijawati
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.1398

The most basic purpose of establishing a company is to make a profit. The development of management understanding encourages the postponement of current income or expense to expect sustainability in the future or better earnings in the next period. Although the view of the Single Bottom Line has begun to be corrected by experts since the arrival of the Triple Bottom Line, the regulations governing it are not yet available. Through directed and continuous research, accounting standards that regulate the presentation of environmental-based reports will be taken on board soon. This article aims to collect and put together to provide a broader picture. The method used in this research is a systematic literature review. The presentation of this article is sunder into Introduction, Research Methodology, Results of Literature Review, Discussion and Discussion, and Conclusions, Limitations, and Suggestions. This article produces variations in the relationship between different variables. The inference presented by this article gives an opening to further research opportunities.

STUDI LITERATUR SISTEMATIS: FAKTOR PENENTU KEBERHASILAN PENERAPAN ERP DALAM ORGANISASI Putri Ramadhani; Nur’Illiyyien Nur’Illiyyien; Aini Indrijawati; Muhammad Irdam Ferdiansyah
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34588

Enterprise Resource Planning (ERP) is considered by many organizations as a potential solution, essential for businesses to gain efficiencies and become competitive. ERP implementation can reap enormous benefits or it can be disastrous for an organization that fails to manage the implementation process. Adoption of a new ERP system is a very complex process and it is not as easy as one might think. The purpose of this research is to help practitioners and business people to increase the chances of success in implementing ERP in business. The results found from this literature study are factors that need to be considered during implementation, in order to facilitate the continued success of the ERP system and ensure a better impact. In the literature, we identified more than 30 CSFs, 12 of which were selected. Then, through recording the frequency of occurrence of the 12 factors identified in the literature, it is possible to provide a classification, which will help further investigations and ERP implementers to identify possible problems and to detect possible negative influences on project success

Triple Button Line Implementation Through Corporate Social Responsibilty Program at PT. Semen Tonasa Nur Sandi Marsuni; Darwis Said; Aini Indrijawati
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

This study aims to explain and interpret the Corporate Social Responsibility practices of PT Semen Tonasa (Persero) Tbk which are implemented in the "TJSL Pillars" program, one of the pillars of which is SEMEN TONASA. Tonasa Independent Village. This study uses a descriptive qualitative approach. Data retrieval using literature review analysis techniques. The research data was obtained from the official website of PT. Semen Tonasa which publishes every work program carried out by the company. This study found that, firstly, the company carried out a Triple Buttonline program with a Planet core which was realized in the form of being responsible for the environment, Second, the company carried out a Triple Buttonline program with a People core which was realized in the form of providing humanitarian assistance, (Healthy Tonasa and Smart Tonasa, Mandiri Tonasa , Bina Mitra Tonasa) assistance aimed directly at the development of the community who live around the company where the company operates, the three Triple Buttonline Programs at the core of Profit are realized in the form of selling products produced by PT Cement Tonasa.

The Effect of Internal Locus of Control, Human Resource Competence, and Financial Pressure on Fraud Prevention With Individual Morality as Moderator Anisa Fitryanti; Amiruddin; Aini Indrijawati
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.5034

This study aims to examine the influence of internal locus of control, human resource competence, and financial pressure on fraud prevention with individual morality as a moderator. This study uses a quantitative approach by distributing questionnaires. The sample was selected through a purposive sampling technique of 110 respondents. This research was conducted in 25 SKPD Makassar city, the statistical method used to test the hypothesis was by using the Structural Equation Model (SEM), and the test was carried out using Smart-PLS 4.0. The results showed that internal locus of control, and human resource competence had a positive effect on fraud prevention, and financial pressure had a negative effect on fraud prevention. While the moderating effect in this study, individual morality strengthens the influence of internal locus of control, and human resource competence on fraud prevention, while individual morality weakens the effect of financial pressure on fraud prevention.

Pengaruh Deffered Tax, Capital Intensity, Transfer Pricing, dan Leverage terhadap Tax Avoidance Siti Asriani; Mediaty Mediaty; Aini Indrijawati
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 9 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i9.2816

Penelitian ini bertujuan untuk mengetahui pengaruh deffered tax, capital intensity. transfer pricing, dan leverage terhadap tax avoidance. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Sebelum dilakukan analisis menggunakan model tersebut, terlebih dahulu dilakukan uji instrumen dan uji asumsi klasik sebagai prasyarat uji regresi. Populasi penelitian ini adalah perusahaan manufaktur sektor konsumsi periode 2019-2021. Sampel yang digunakan dalam penelitian ini dipilih menggunakan metode purposive sampling, sehingga total sampel dalam penelitian ini adalah 96 perusahaan amatan. Hasil penelitian menunjukkan bahwa deffered tax, transfer pricing, dan leverage berpengaruh positif dan signifikan terhadap tax avoidance namun capital intensity tidak berpengaruh terhadap tax avoidance.

Co-Authors Ainung Ainung Akhmad Qusyairi Amiruddin Amiruddin Amiruddin Amiruddin Andi Kusumawati Anisa Fitryanti Arifuddin Arifuddin Arifuddin Mannan Asharin Juwita Purisamya Bella Amanda Negara Darmawati Darmawati Darwis Said Dewi Andriani Dzulkifly Khaeruddin Edi Harsono Ferry Christian Fia Fauziah Burhanuddin Gabriella Shalisha Citra Harvie Gagaring Pagalung Ghaliyah Nimassita Triseptya Grace T. Pontoh Haliah, Haliah Hilda Novitasari Mediaty Mediaty Mediaty Muhammad Irdam Ferdiansyah Muhammad Resa Saputra Mutia Apriyanti Hamsir Navis Al-Rizky Niswar Syamsuddin Nur Alim Bahri Nur Sandi Marsuni Nur’Illiyyien Nur’Illiyyien Putri Ramadhani Rabitha Zahratul Jannah Raden Mohamad Herdian Bhakti Ratna Ayu Damayanti Said, Darwis Siti Asriani Sri Sundari Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarif Syarif Syarifuddin Syarifuddin Vierly Ananta Upa Wahyuddin Wahyuddin

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