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All Journal Jurnal Mirai Management Hasanuddin Economics and Business Review SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Ilmiah Ecosystem (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Penelitian Ekonomi Akuntansi (JENSI) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Akuntansi AKTIVA Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pemantik Bata Ilyas Journal of Accounting Amkop Management Accounting Review (AMAR) Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Contemporary Administration and Management (ADMAN) Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Phinisi Applied Accounting Journal Jurnal Sipakatau Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen Fundamentum: Jurnal Pengabdian Multidisiplin Journal of Accounting, Economics, and Business Education J-CEKI PESHUM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Warka Syachbrani
Jurusan Ilmu Akuntansi, Universitas Negeri Makassar
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ANALISIS PROSPEK PENGEMBANGAN KUNJUNGAN WISATA PANTAI KABUPATEN TAKALAR Syachbrani, Warka; -, Bahrun
Jurnal Ilmiah Ecosystem Vol. 20 No. 3 (2020): ECOSYSTEM VOL.20 NO 3 TAHUN 2020
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

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Abstract

This study aims to analyze the development of tourism objects in increasing tourist visits and to analyze the supporting and inhibiting factors in developing the tourism object of Topejawa Beach, Takalar Regency. This research was conducted for 1 year, from January to December 2020 at the Takalar Regency Tourism Office and Topejawa Beach Tourism Object, Takalar Regency. This study uses primary and secondary data. The data collection techniques used were observation and interviews. The population of this study were employees of the Takalar Regency Tourism Office and Topejawa Beach Tourist Attractions. The sample in this study was taken 100 people (tourist visitors). The sample is taken proportionally with proportional random sampling method. Data processing is done by using the method of observation, interviews and documentation. The analysis used is quantitative and qualitative data analysis. The analytical method used is trend analysis and time series analysis.
REALISASI PERENCANAAN DAN PELAKSANAAN TATA KELOLA KEUANGAN PEMERINTAH DESA Warka Syachbrani; Muhammad Yahya
BJRM (Bongaya Journal of Research in Management) Vol 1 No 2 (2018): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v1i2.89

Abstract

This research is aimed to find out Village Financial Management in Indonesia. Descriptive qualitative research applied to analyzed primary and secondary data. The data were collected through interview and documentation technique. The data were analyzed by collecting, reducing, presenting data, concluding and verifying so the researcher can draw the final conclusion. The data validity checked by triangulation techniques and member checks. The results indicate that the management of village finances as a whole was not in accordance with the regulations. In the implementation stage, the village government has lower creativity in managing village finances.
ANALISIS PENGARUH PELATIHAN DAN PROMOSI TERHADAP PRESTASI KERJA PADA DINAS PERTANIAN DAN PETERNAKAN KABUPATEN PINRANG Sitti Mujahida Baharuddin; Warka Syachbrani
BJRM (Bongaya Journal of Research in Management) Vol 2 No 2 (2019): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v2i2.180

Abstract

This study aims to analyze and describe the effect of training and promotion on workperformance. This research is an explanatory research. In this study, the population is all of theEmployees of the Agriculture and Animal Husbandry Office of Pinrang Regency, amounting to57 people. The results showed that training had a positive and significant effect on workperformance and positive and significant promotions on employee performance. Workperformance has a positive and significant effect on training and promotion
IMPLEMENTASI AUDIT OPERASIONAL DALAM PRINSIP TRANSPARANSI DAN AKUNTABILITAS PADA KANTOR KELURAHAN BAURUNG KECAMATAN BANGGAE TIMUR KABUPATEN MAJENE Warka Syachbrani; Sitti Mujahida Baharuddin
BJRM (Bongaya Journal of Research in Management) Vol 2 No 2 (2019): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v2i2.181

Abstract

This study aims to find empirical evidence of how the implementation ofOperational Audit on the Principles of Transparency and Accountability in Governmentagencies.Thisresearchusedtheobservationanddocumentationmethodorcontentanalysismethod. Research data collection was carried out at the apparatus of KelurahanBaurung, Kecamatan Banggae Barat, Kabupaten Majene. The results of this studyfounded that the existence of an operational audit in accordance with applicable auditstandards and in accordance with the operational audit stages, would be able to improvethe principles of transparency and accountability in realizing good governance in thepublicsector.
NILAI KEEKONOMIAN USAHA RUMPUT LAUT DI SULAWESI SELATAN Ahsani Paramita; Warka Syachbrani
SEIKO : Journal of Management & Business Vol 2, No 2 (2019): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v2i2.704

Abstract

Penelitian ini bertujuan untuk menganalisis nilai keekonomian atau kelayakan finansial usaha rumput laut. Peneliti merasa perlu untuk meneliti bidang ini karena perkembangan budi daya rumput laut semakin hari semakin meningkat seiring dengan permintaan produk-produk berbahan dasar rumput laut yang semakin besar. Data penelitian ini dikumpulkan pada pembudidaya dan pihak-pihak terkait dengan melakukan survei terstruktur. Analisis data menggunakan Net Present Value, Internal Rate of Return, dan Net Benefit Cost Ratio. Hasil penelitian ini menunjukkan bahwa usaha budi daya rumput laut sangat layak untuk dilakukan dan dikembangkan menjadi komuditas utama bidang perikanan dan kelautan. Kata-kata Kunci : IRR, Kelayakan Finansial, Net B/C, NPV, Rumput Laut
Bimbingan teknis pelaporan dana kampanye berdasarkan Akuntansi Dana Kampanye PKPU 24 tahun 2018 Samirah Dunakhir; Nur Afiah; Warka Syachbrani
Seminar Nasional Pengabdian Kepada Masyarakat Vol 2019, No 9: PROSIDING 9
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

This is Training for Political Party personnel. This training aims to socialized about cost of campaign in Makassar.Training based on the Election Commission Regulation (PKPU) Number 24 of 2018 regarding Election Campaign Fundsrequires that every use of campaign funds be audited by a Public Accountant. This Community Partnership Program ProposalTeam has a background in Financial Accounting and Public Sector Accounting. This background is very suitable and supportsthe implementation of the proposed program topic. Meanwhile, the budgeted funds for implementing this program are sourcedfrom PNBP Universitas Negeri Makassar with an implementation period of eight months. Outputs generated through thisprogram include: publication in print / online media; increasing the competitiveness of human resources; increase in theapplication of science and technology.
Pendampingan Penyusunan Laporan Keuangan Bumdes Munte Mukhammad Idrus; Warka Syachbrani
Seminar Nasional Pengabdian Kepada Masyarakat PROSIDING EDISI 8: SEMNAS 2020
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

Abstract. This program aims to ensure the preparation of financial statements of Village-Owned Enterprises (Bumdes) in accordance with general acceoted financial accounting standards. This Community Partnership Program (PKM) is implemented in Munte Village, North Luwu. Activity partners for the management and employees of Bumdes. Partner problems are: (1) limited knowledge and skills in preparing financial reports, (2) limited human resources owned by partners, and (3) the need to prepare and report financial transactions in accordance with Government regulations. External targets are the management and employees of Village-Owned Enterprises who are able to compile financial reports in accordance with applicable accounting standards. The methods used are: lectures, demonstrations, discussions, questions and answers, and partner assistance. The results achieved are (1) partners have basic knowledge in analyzing and recording financial transactions that occur in their business entities, (2) partners have the skills to compile Bumdes financial reports in accordance with applicable accounting standards, and (3) partners have the ability to organize the bookkeeping of business entities so that they have quality information.
PKM Peningkatan Kemampuan Pemasaran Produk Pada Komunitas Rajut di Kelurahan Patappang Tinggi Moncong Kabupaten Gowa Hariany Idris; Hajrah Hamzah; Warka Syachbrani
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2021 : PROSIDING EDISI 7
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

Abstrak. Program Kemitraan Komunitas (PKM) ini dilaksanakan di Kelurahan Pattapang, Kecamatan Tinggi Moncong, Kabupaten Gowa. Mitra kegiatan adalah ibu-ibu dari Komunitas Rajut Pattapang. Permasalahnya adalah: (1) terbatasnya ilmu pemasaran bagi para ibu rumah tangga, (2) banyaknya hasil kerajinan dan usaha khas daerah yang belum dikembangkan menjadi produk unggulan, (3) jumlah produksi hasil kerajinan dan usaha khas daerah untuk dipasarkan masih sangat terbatas, dan (4) kualitas produksi dan pemasaran hasil kerajinan dan usaha khas yang masih sangat terbatas. Sasaran eksternal adalah produk-produk hasil kerajinan dan usaha khas daerah yang memiliki potensi untuk dikembangkan menjadi produk komersil yang bernilai ekonomi tinggi. Metode yang digunakan adalah: ceramah, demonstrasi, diskusi, tanya jawab, dan pendampingan mitra. Hasil yang dicapai adalah (1) mitra memiliki pengetahuan dalam mengemas produk olahan hasil kerajinan dan usaha yang memiliki nilai jual tinggi, (2) mitra memiliki keterampilan untuk memasarkan produk kerajinan rajut khas daerah, (3) mitra memiliki kemampuan untuk meningkatkan produksi hasil kerajinan dan usaha yang bernilai ekonomi yang tinggi, dan (4) mitra memiliki alternatif untuk berusaha membantu perekonomian rumah tangga mereka. Kata kunci: komunitas rajut, pemasaran, pemberdayaan
Studi Penggunaan Aplikasi Sistem Informasi Manajemen Daerah (SIMDA) Barang Milik Daerah pada Pemerintah Kabupaten Luwu Utara Hariany Idris; Warka Syachbrani
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.278

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis penggunaan SIMDA barang milik daerah pada pemerintah Kabupaten Luwu Utara dengan menggunakan model faktor penentu kesuksesan sistem informasi. Pengumpulan data dilakukan dengan menggunakan kuesioner yang diberikan kepada responden sebagai pengguna SIMDA barang milik daerah di pemerintah Kabupaten Luwu Utara. Penelitian ini dijalankan dengan metode kualitatif deskriptif melalui wawancara terstruktur. Hasil penelitian menunjukkan bahwa penggunaan aplikasi SIMDA barang milik daerah di Pemerintah Kabupaten Luwu Utara berjalan secara baik, salah satu faktor pendorongnya adalah kesiapan infrastruktur teknologi informasi (IT).
Peningkatan Pendapatan Asli Daerah Kabupaten Luwu Utara Melalui Pemaksimalan Pemungutan Pajak Hotel dan Restoran Hariany Idris; Warka Syachbrani
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.v7i3.2888

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui besar potensi pajak hotel dan seberapa jauh bentuk perhatian Pemerintah Daerah Kabupaten Luwu Utara dalam menggali potensi pajak hotel. Untuk menghitung potensi dan efektivitas pajak hotel digunakan beberapa variabel terkait yaitu jumlah kamar, tarif rata-rata kamar, jumlah hari dalam setahun, tingkat penghunian kamar, dan besarnya tarif pajak hotel yang ditentukan. Data penelitian ini diperoleh dari studi pustaka dan beberapa observasi serta survei dan wawancara langsung dengan pihak terkait dengan penelitian ini. Hasil penelitian menunjukkan bahwa potensi pajak hotel sangat besar, jauh diatas nilai realisasi penerimaan pajak hotel. Pengukuran perbandingan ini tercermin dalam efektivitas pajak hotel yang nilainya terus mengalami kenaikan setiap tahunnya dari tahun 2010 sampai tahun 2012, namun mengalami penurunan di tahun 2013 dan kembali mengalami kenaikan di tahun 2014 tetapi nilai yang ada tidak lebih dari 50% setiap tahunnya, masih jauh dibawah kriteria efektif yaitu sebesar 100%. Kata kunci : Pajak Hotel, PAD, Potensi Pajak Hotel, Efektivitas Pajak Hotel
Co-Authors -, Bahrun Abdul Majid Ahmad Ahsani Paramita Ainun Mardiyah Paturusi Andi Muh Syukur Hidayatullah Anisatun Humayrah Rais Anni Suryani Anwar, Azwar Ardani, Muhammad Ridho Azwar Anwar B. Nuranisa Pertiwi Bahri, Nur Alim Dayana, Mashita Dunakhir, Samirah Farhan Dwinanda Hanisyahputra Hajrah Hamzah Hajrah Hamzah Hamzah, Hajrah Hariany Idris Hariany Idris Harlina Liong Hasmin Tamsah Hasyim, Sitti Hajerah Hendrawan Ichwan, Ainun Muthaharah Irwandi Irwandi Irwandi Kartika Septiary Pratiwi Musa Kiding, Amos Liong, Harlina Luti Junillah, Andi M. Ridwan Tikollah Marhaeni Sabil Mochammad Imron Awalludin Muh. Faisal Muhammad Alamsyah Muhammad Anugrah, Muhammad Muhammad Yahya Muharram, Andi Iswan Mujahida, Sitti Mukhammad Idrus Nur Afiah Nur Afiah Nur Afiah, Nur Nur Luthfiah. Z Nurafni Oktaviyah Nuraisyiah Nurdifna Az-Zahra Nurhaeni R. Nurhayani Nurmayana, Sri Ova Renaldi Paramita, Ahsani putri, amanda Qurana, Surya Nirmadil R, Marwah Ramadhani, Erwinda Ramadhani, Febrina Nur Regina Rezky Amalia Hamka Rijal, Abdul Ryketeng, Masdar Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Samsir, Andi Sangkala, Masnawaty Sari, Gina Puspita Sari, Sri Indah Silvinus Charles Abar Sitti Mujahida Baharuddin Sri Indah Sari Syahdania, A. Nadia Syamsibar Syamsibar Syamsuri Syamsuri Uluputty, Nurdjanna Fadjrin Widya Cantika Kinanti Wahab Yuliastuti, Risky Ayu Yusriani, Yusriani Yusuf, Yulia Yunita