Article Per Year (5 Year)
p-Index From 2021 - 2026
6.589
P-Index
This Author published in this journals
All Journal World Chemical Engineering Journal Jurnal Dinamika Pengabdian (JDP) Journal Of Chemical Process Engineering (JCPE) Jurnal Ilmiah Manajemen "E M O R" Management and Economics Journal (MEC-J) SEIKO : Journal of Management & Business Etika Demokrasi EQIEN - JURNAL EKONOMI DAN BISNIS Journal on Education Jurnal Ilmu Manajemen (JIMMU) YUME : Journal of Management Jambura Science of Management JURNAL MANAJEMEN BISNIS Jurnal Sosio Sains Proximal: Jurnal Penelitian Matematika dan Pendidikan Matematika International Journal of Management Progress Jurnal Ilmiah Akuntansi Kesatuan ILTEK : Jurnal Teknologi Jurnal Ilmiah Akuntansi Peradaban El-Iqtishod: Jurnal Ekonomi Syariah International Journal of Business, Law, and Education INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Mapping Idea and Literature Format Tata Kelola Amsir Management Journal Journal of Accounting and Finance (JAF) Journal of Management and Administration Provision Innovative: Journal Of Social Science Research Moneta: Jurnal Manajemen & Keuangan Syariah PUBLICA: Jurnal Pengabdian Masyarakat Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi ILTEK : Jurnal Teknologi Jurnal Bisnis dan Kewirausahaan Amsir Community Service Journal Public Service And Governance Journal Journal Of Chemical Process Engineering IECON: International Economics and Business Conference Arunika: Jurnal Pengabdian Masyarakat
Basri Modding
Fakultas Ekonomi & Bisnis, Universitas Muslim Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Public Health Social Sciences Other

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search

 2   3   4   5   6 
Pengaruh Independensi, Akuntabilitas, dan Objektivitas Terhadap Kualitas Pada Kantor BPK Perwakilan Sulawesi Selatan Akbar, Muh. Nur; Modding, Basri; Pramukti, Andika
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.54014

Abstract

This study aims to examine the effect of independence, accountability and objectivity on audit quality at the BPK Representative Office of South Sulawesi. The data in this study were obtained from auditors who worked at the Office of the Supreme Audit Agency (BPK) of South Sulawesi Province who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving questionnaires/code sheets to 54 respondents. The data analysis method used is multiple linear regression analysis. The results of the study show that Independence, Accountability and Objectivity have a positive and significant effect on audit quality. Keywords: Independence, Accountability, Objectivity, Audit
Pengaruh Konsep Akuntansi Keperilakuan Terhadap Budgetary Slack Pada Perusahaan Jasa Konstruksi (PT. Bumi Karsa) Burhan, Burhan; Modding, Basri; Ratnasari, Ratnasari
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6420

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntansi keperilakuan pada bugetary slack di perusahaan jasa kontruksi (PT. Bumi Karsa), khususnya aspek informasi asimetri, budaya organisasi dan komitmen organisasi. Penelitian ini, menggunakan pendekatan deskriptif analitik dengan metode kuantitatif. Sampel yang digunakan sebanyak 73 dari total 90 responden karyawan PT. Bumi Karsa, dengan pengumpulan data primer dan sekunder. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil analisis data menggunakan perangkat lunak SPSS mengindikasikan bahwa perilaku akuntansi, khususnya dalam aspek informasi asimetri dan komitmen organisasi, memiliki pengaruh terhadap bugetary slack. Namun, tidak terdapat pengaruh yang signifikan dari perilaku akuntansi terkait budaya organisasi terhadap bugetary slack di PT. Bumi Karsa. Kata Kunci: Akuntansi Keperilakukan, Bugetary Slack.
The Role of Modern Tax Administration on Tax Services Quality Ridwan, Risvina; Modding, Basri; Tenriwaru, Tenriwaru
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.519

Abstract

This study aims to examine the effect of Modernization of Tax Administration on the Quality of Tax Services at the South Makassar Primary Tax Service Office. The data in this study were obtained from taxpayers registered at KPP Pratama Makassar Selatan in 2022, namely individual taxpayers and corporate taxpayers who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and withdrawing samples using the sIovin formula with a total of 100 taxpayer respondents. The analysis that will be used is analysis with multiple regression. The data analysis technique is done by descriptive statistical analysis and SPSS 26.0. The results showed that tax socialization had a positive and significant effect on the quality of tax services, business processes and information technology had a positive and significant effect on the quality of tax services, the implementation of good governance had a positive and significant effect on the quality of tax services and the self-assessment system had a positive and significant effect on the quality of tax services
Pengaruh Motivasi Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai pada kantor Dinas Sosial Kabupaten Luwu Timur Patandianan, Sinaria; Modding, Basri; Serang, Serlin
Journal of Accounting and Finance (JAF) Vol. 2 No. 1 (2021): Journal of Accounting & Finance (JAF)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.419 KB) | DOI: 10.52103/jaf.v2i1.1107

Abstract

Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Motivasi Kerja Terhadap kinerja pegawai pada kantor Dinas Sosial Kabupaten Luwu Timur. (2) Untuk Mengetahui dan Menganalisis Pengaruh Lingkungan Kerja Terhadap Kinerja pegawai pada Kantor Dinas Sosial Kabupaten Luwu Timur. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda, dengan jumlah sampel sebanyak 40 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Motivasi Kerja berpengaruh positif dan signifikan Terhadap Kinerja pegawai pada Kantor Dinas Sosial Kabupaten Luwu Timur. (2) Lingkungan Kerja berpengaruh positif dan signifikan Terhadap Kinerja Pegawai pada kantor Dinas Sosial Kabupaten Luwu Timur.
MANAJEMEN PRODUKSI DAN PEMASARAN PRODUK TAHU KURING PADA HOME INDUSTRY TAHU KURING MAKASSAR Aladin, Andi; Modding, Basri; Syarief, Takdir; Wiyani, Lastri
Jurnal Dinamika Pengabdian Vol. 6 No. 1 (2020): JURNAL DINAMIKA PENGABDIAN VOL. 6 NO. 1 OKTOBER 2020
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v6i1.11519

Abstract

Kuring tofu factory in Makassar / Gowa (South Sulawesi Province) is one of the home industries producing tofu from soybean raw materials that has been pioneered since 2017. The form of the curing tofu business is still very simple, the tofu production process is still simple, not yet regulated according to ideal needs. Likewise, special clothing equipment for production and packaging employees is not standard. The marketing system is still simple, market reach is still limited. In service activities by the UMI Makassar lecturer team funded by DRPM RISTEK-BRIN on the PKM (Community Partnership Program) scheme aims to help develop partners in the Makassar Kuring tofu factory business group to be more economically independent, improve their thinking and innovation skills. Service activities undertaken are to help deal with two main priority issues, namely: (1) Production Problems, which are related to production methods based on hygienic principles of the product, including production space management; (2) Marketing management issues. From the results of these service activities, increased partner empowerment, in this case increased production system arrangements, increased marketing reach, and finally increased turnover from sales of tofu preservative products from three million rupiahs per day to four point five million rupiahs per day (increased to 50%).   Keywords: Kuring tofu, production, marketing management, increased turnover.   ABSTRAK. Pabrik “Tahu Kuring” di Makassar/Gowa (Sulawesi Selatan) merupakan salah satu home industry yang meproduksi tahu dari bahan baku kedelai yang dirintis sejak tahun 2017. Bentuk usaha tahu kuring ini masih sangat sederhana, proses produksi tahu masih sederhana, belum tertata sesuai kebutuhan ideal. Begitu pula perlengkapan pakaian khusus untuk karyawan produksi dan pengemasan belum standar. Sistem pemasaran masih sederhana, jangkauan pasar masih terbatas. Dalam kegiatan pengabdian oleh tim dosen UMI Makassar yang dibiayai oleh DRPM RISTEK-BRIN pada skema PKM (Program Kemitraan Masyarakat) bertujuan membantu mengembangkan Mitra kelompok usaha pabrik tahu kuring Makassar untuk dapat lebih mandiri secara ekonomi, meningkatkan skill ketrampilan berfikir dan berinovasi. Aktifitas pengabdian yang dilakukan adalah membantu dalam penanganan dua permalahan prioritas utama yaitu: (1) Permasalahan produksi, yaitu yang berhubungan metode berpoduksi berdasarkan prinsip-prinsip higienitas produk, termasuk penataan ruang produksi; (2) Permasalahan manajemen pemasaran. Dari hasil kegiatan pengabdian ini berdampak pada adanya peningkatan keberdayaan mitra, dalam hal ini adanya peningkatan penataan system produksi, peningkatan jangkauan pemasaran, dan pada akhirnya peningkatan omzet dari hasil penjualan produk tahu kuring dari tiga juta rupiah perhari menjadi empat koma lima juta rupiah perhari (meningkat menjadi 50%).     Kata kunci: Tahu kuring, produksi, manajemen pemasaran, kenaikan omzet.
CAPACITY MANAGEMENT BUILDING DALAM MEMFASILITASI PENINGKATAN MUTU PERGURUAN TINGGI SWASTA LEMBAGA LAYANAN PENDIDIKAN TINGGI WILYAH IX Lukman, Andi; Modding, Basri; Gani, Achmad; ., Mursalim
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 6 No. 2 (2022): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v6i2.2410

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan dan menganalisis kapasitas Lembaga Layanan Pendidikan Tinggi Wilayah IX dalam memfasilitasi peningkatan mutu Perguruan Tinggi Swasta dan Untuk mendeskripsikan dan menganalisis mutu Perguruan Tinggi Swasta Lembaga Layanan Pendidikan Tinggi Wilayah IX. Serta Untuk merumuskan strategi penguatan kapasitas yang efektif dalam memfasilitasi peningkatan mutu  Perguraun Tinggi Swasta Lembaga layanan pendidikan Tinggi Wilayah IX. Jenis penelitian adalah kualitatif dengan pendekatan studi kasus ekploratif sebagai salah satu strategi penelitian yang mempelajari atau mengkaji suatu latar, objek atau peristiwa dalam waktu tertentu secara menyeluruh dan mendalam. Pengumpulan data dilakukan melalui teknik wawancara, dokumentasi, media review, dan observasi. Informan terdiri atas dua yaitu informan utama yang dipilih secara purposive dan informan biasa yang dipilih secara snowball sampling. Teknik analisis data yang digunakan mengacu pada model interaktif yang meliputi tahap pengumpulan data, kondensasi data, penyajian data dan verifikasi/penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Kapasitas Lembaga Layanan Pendidikan Tinggi Wilayah IX secara umum belum maksimal. Hal ini disebabkan karena kewenangan institusional yang melekat masih sangat terbatas, selain itu tugas LLDIKTI hanya sebatas fasilitator bukan eksekutor dalam upaya meningkatkan mutu Perguruan Tinggi Swasta, begutupula pada aspek kompetensi sumber daya manusia masih cukup memadai dari aspek formalitas tetapi tidak berbanding lurus secara substansi. Karena itu perlu pemetaan pegawai dalam penempatannya. Mutu Perguruan Tinggi Swasta Lingkup Lembaga Layanan Pendidikan Tinggi Wilayah IX, secara umum sudah memadai. Hal ini disebabkan karena sistem kaderisasi sudah dibangun pola sesuai dengan regulasi, selain itu sistem rekruitmen tenaga dosen dan tenaga pendidikan telah dilakukan dengan baik. begitu pula pada aspek kelembagaan masih dalam keadaan normal dan under control. Namun lemah pada sumber dana dan fasilitas. Dalam rangka peningkatan kapasitas Lembaga Layanan Pendidikan Tinggi dalam memfasilitasi peningkatkan mutu Perguraun Tinggi Swasta, dibutuhkan sistem kelembagaan yang kuat melalui empat aspek utama yaitu Organisasi yang memiliki kewenangan yang kuat, Sumber Daya Manusia yang berkompeten, Sitem Kerja yang stabil serta networking sebagai aspek jejaring dalam mendorong partisipasi stakeholder.
Inovasi Produk dan Kualitas Premium: Pola Pembelian Pangan Digital di Perum Bulog Parepare Modding, Basri; Tijjang, Bakhtiar; putra, Pandi
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 3 No 2 (2025): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/moneta.v3i2.13653

Abstract

In the increasingly rapid digital era, this study reveals the key factors that drive digital food purchasing decisions at Perum Bulog Parepare, with a focus on product innovation and premium quality. Through quantitative analysis of consumer questionnaire data, this study identifies five important elements that influence buyer preferences: ease of use of digital platforms, superior product quality, competitive prices, attractive product innovations, and consumer trust. The findings show that consumers increasingly value seamless shopping experiences and high-quality products in the digital food ecosystem, with consumer trust acting as a catalyst in mitigating risk perceptions related to online transactions. The results of this study provide valuable insights for Perum Bulog Parepare to design effective strategies to face digital transformation, optimize platforms, improve product quality, and create relevant innovations. This study not only offers practical guidance for Bulog, but also contributes significantly to the understanding of the dynamics of the digital food market in Indonesia, becoming a valuable reference for industry players and policy makers in this sector.
Financial Auditing in Education: A Systematic Review of Practices, Challenges, and Policy Recommendations Sudirman, Irmayanti; Tijjang, Bakhtiar; Machmud, Mulyana; Modding, Basri; Safrida; Putra, Pandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3344

Abstract

Financial audits in the education sector ensure transparency, accountability, and efficiency in using budgets. This article examines financial audit practices in the education sector and the challenges faced in their implementation. Using the Systematic Literature Review (SLR) approach and the PRISMA method, we analyzed various studies that discussed audits in educational institutions, from primary schools to colleges. The results of this review show that although financial audits have been widely implemented, various challenges still hinder their effectiveness. These challenges include limited competent human resources, regulatory complexity, and uncertainty in financial reporting. On the other hand, best practices such as using more advanced audit technology and ongoing financial audit training have proven to improve audit quality. The article also identifies the need for policy reforms that support transparency and improve the competence of auditors in the education sector. Effective financial audits in education require synergy between policies, regulations, and professional practices.
Pengaruh Penghargaan dan Sanksi Terhadap Kinerja Karyawan Lusiana, Sri; Sufri, Mukhlis; Modding, Basri; Basalamah, Muhammad Syafi'i A.; Kadir, Djamaluddin
Center of Economic Students Journal Vol. 6 No. 2 (2023): April-June (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v6i2.582

Abstract

Penelitian ini merupakan jenis penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh penghargaan dan sanksi terhadap kinerja karyawan PT. Bank Rakyat Indonesia (Persero), Tbk. Kantor Cabang Kabupaten Sinjai. Variabel bebas dalam penelitian ini adalah penghargaan dan sanksi, sedangkan variabel terikatnya adalah kinerja karyawan. Sampel penelitian terdiri dari 65 responden yang dipilih secara acak menggunakan metode simple random sampling. Data penelitian diperoleh melalui kuesioner, observasi, wawancara, dan dokumentasi. Metode analisis data yang digunakan meliputi uji validitas dan uji reliabilitas. Selain itu, teknik analisis data yang diterapkan adalah analisis deskriptif (presentase dan mean), uji asumsi klasik (uji normalitas, uji linearitas, uji multikolinieritas, uji heteroskedastisitas), uji regresi berganda, uji-t, uji-f, dan uji delta koefisien determinasi (Δ R2). Hasil penelitian menunjukkan bahwa penghargaan secara parsial memiliki pengaruh signifikan terhadap kinerja karyawan, sementara sanksi tidak memiliki pengaruh signifikan terhadap kinerja karyawan. Namun, secara simultan, penghargaan dan sanksi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan PT. Bank Rakyat Indonesia (Persero), Tbk. Kantor Cabang Kabupaten Sinjai.
Peningkatan Produksi Beras terhadap perbaikan ekonomi masyarakat melalui Kerjasama Industri di kabupaten Pinrang Beddu, Megawati; Modding, Basri; B, Herman
Amsir Community Service Journal Vol 3 No 1 (2025): Februari
Publisher : Lembaga Penelitian dan Pengbdian Masyarakat (LP2M) Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/acsj.v3i1.452

Abstract

Pinrang Regency is one of the main rice-producing areas in Indonesia with great agricultural potential. The management of rice production by local farmers still faces various challenges, such as lack of knowledge and skills in production management and limited use of modern technology. This problem has an impact on low productivity and quality of crops as well as difficulties in accessing a wider market, which ultimately affects the economic welfare of farmers. This research aims to increase the capacity of farmers through strengthening partnerships with rice industry mills and developing effective marketing strategies. The implementation of this research is divided into three stages: preparation, implementation, and monitoring and evaluation. Through coordination meetings, factory visits, and discussions, it is hoped that stronger cooperation and wider market access will be established. The success of this program indicates the importance of collaboration between farmers, industry, and the government in improving rice production management and the economic welfare of the community. This program is expected to be a successful model that can be replicated in other rice-producing regions
Co-Authors ABDUL GANI Abdul Rahman Abdullah, Ruslan Achmad Gani Achmad Gani Achmad Gani Achmad Gani Achmad Gani Adhi Hilardi Aditya Halim Perdana Kusuma Putra Putra Akhmad Syahid Alamsyah Amir Mahmud Amir Mahmud Amiruddin Amiruddin Amiruddin, Amiruddin Amiruddin, Yudistira Putra Andi Aladin Andi Bunyamin Andi Haslindah Andi Lukman Andi Nirwana Nur Andirwan Annas Plyriadi Annas Priyadi Annisa Fitriah Mudassir Arfah, Aryati Aslan Azhari Atika Atika Azhari, Aslan Azizah Mirdin, Andi Azzah B, Herman Baharuddin Sammaila Baharuddin Semmaila Basalamah, Muhammad Syafi'i A. BEDDU, MEGAWATI Burhan Burhan, Burhan Burhanuddin Burhanuddin Burhanuddin Burhanuddin Dahlia Dahlia Darwis Lannai Darwis Lannai Diah Ayu Gustiningsih Dinsar, Arfandi Estika, Lala Fitriani Fitriani Fitrohdin Wahyu Sayekti G, Andi Mugni Rizki Gani, Achriansyah Achmad Hamid, Syarwan Hamzah Hafied Hartati Hartati Haslindah, Andi I Gusti Agung Komang Diafari Djuni Hartawan Ibrahim Dani Ilham Labbase Junaidin Zakaria Kadir, Djamaluddin Kalla, Rastina Kamase, Jeni Labbase, Ilham Lannai , Darwis Lukman, Andi Lusiana, Sri Machmud, Kartika Mahathir Mohamad Mahfud nurnajamudin Mahyus Mahyus Mansyur Ramly Martin Miftah, Hermaji Muh Arman Muh. Nur Akbar Muhammad Rivan Maulana Murfat, Moh Zulkifli Mursalim . Mursalim . Mursalim Mursalim Mursalim Mursalim Mursalim Mursalim Mustadir Mustadir Mustafa, Nurul Makka Nirwana Sampara NUR ANDAYANI Nur Wahyuni Nurhayati Azis Nurlaelah . Nurtan, Dzulfiqar Nurul Makka Mustafa Nurwana, Nurwana Patandianan, Sinaria Plyriadi, Annas Pramukti, Andika Rahman Mus Rahmatullah, Resky Alqadri Randi Ariady Suwardi Ratna Dewi Ratnasari Ratnasari Reken, Feky Resky Alqadri Rahmatullah Ridwan, Risvina Roslina Alam Rukmana Amar, Auliya Sabri Hasan Safrida Santika, Nilan Selong, Abbas Seniorita Seniorita Serlin serang Setyawati Yani Sitti Sukmawati S. Sudirman, Irmayanti Sufri, Mukhlis Suharmin Syarif Suriyanti Suriyanti, Suriyanti Syamrul, Syamrul Syamsu Alam Syarief, Takdir Syarwan Hamid Takdir Syarif Takdir Syarif Takdir Syarif Thalib, Najdah Tijjang, Bakhtiar Usman Rahman Yusriana Sri Ana Yusuf Alfian Rendra Anggoro KR Zaenal Arifin Zakaria, Junaidin