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All Journal Jurnal Ilmu Perpustakaan Jurnal Keperawatan Anak BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM Bioeksperimen: Jurnal Penelitian Biologi Jurnal Office AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi YUME : Journal of Management Journal of Innovative Science Education Jurnal Ilmu Manajemen Jalabahasa: Jurnal Ilmiah Kebahasaan Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Ed-Humanistics : Jurnal Ilmu Pendidikan Jurnal Kewarganegaraan Information Science and Library Jurnal Arastirma Journal of Marketing Innovation Journal of Indonesian Scholars for Social Research Adjektiva: Educational Languages and Literature Studies Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service Jurnal MIPA dan Pembelajarannya Nanggroe: Journal of Scholarly Service Cendikia Pendidikan JER Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Atestasi : Jurnal Ilmiah Akuntansi
Umi Farida
Jurusan Ilmu Perpustakaan, Fakultas Ilmu Budaya, Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Journal : Atestasi : Jurnal Ilmiah Akuntansi

 1 
Understanding Public Policy in Regional Financial Management: A Narrative Approach to Analyzing Policy Implementation and Its Impact on Local Development Farida, Umi; Kholidinna Qasabandiyah, Muhammad; Ansar, Ansar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.647

Abstract

The discussion examined the relationship between local financial management, public policy, policy implementation, and their impact on local development. The focus of this discussion is on four main themes, namely financial inclusion, monetary policy, local financial strategies, and the role of the Small and Medium Enterprise (SME) sector. Through policy implementation analysis and a narrative approach, managerial and theoretical implications of each theme have been identified. The managerial implications highlight the importance of integrating public policies, considering monetary policy, developing human resources and infrastructure, adopting national industrial policies, and supporting the development of the SME sector in regional financial management strategies. Meanwhile, the theoretical implications emphasize the importance of understanding public policy, policy implementation, the role of the SME sector, and external factors in achieving the objectives of regional financial management and local development. This discussion provides important insights for practitioners and researchers in designing better public policies and optimizing regional financial management.
Determinants Of Regional Financial Management Performance And The Moderation Effect Of Malaqbiq Culture In West Sulawesi Province Yani, Muh; Mattalata, Mattalata; Ansar, Ansar; Farida, Umi; Sandra, Kurniawaty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study aims to analyze the determinants of village financial management performance and the moderating effect of malaqbi culture in Mamuju Regency, West Sulawesi Province. The main focus of this study is to examine the relationship between leadership, commitment, and competence of village financial managers with financial management performance, and how malaqbi culture can moderate the relationship. Malaqbi, which is a local culture that emphasizes the values ​​of honesty, responsibility, and integrity, is believed to play an important role in increasing transparency and accountability in village financial management.Specifically, this study identifies the main problems in village financial management in Mamuju Regency, which include violations, abuse of authority, and corruption that still occur. The existence of these problems indicates deficiencies in financial management caused by institutional factors, such as lack of effective leadership, low commitment, and limited competence of village financial managers. This study proposes that the application of malaqbi culture based on local moral and ethical values ​​can function as a moderation that can increase the influence of leadership, commitment, and competence on village financial management performance.Using a quantitative approach, this study will examine the direct influence of these variables and how malaqbi can strengthen or weaken these relationships. It is hoped that the findings of this study can contribute to a deeper understanding of the importance of local culture in improving the performance of village financial management, as well as offering solutions to overcome various village financial problems that still occur, including violations and corruption.
The Role of Human Resources in Improving the Company's Financial Performance Syukri, Andi Muhammad; Malik, Tajuddin; Sandra, Kurniawati; Mattalatta, Mattalatta; Ansar, Ansar; Farida, Umi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): 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.v7i2.1079

Abstract

This study examines the relationship between strategic human resource (HR) practices and financial performance, focusing on optimizing HR investments for sustainable economic success. The research addresses HR practices such as training, competency development, and reward systems in enhancing organizational outcomes. A systematic literature review (SLR) methodology synthesized findings from recent industry studies. This approach allowed for an integrative analysis of theoretical frameworks, including the Resource-Based View (RBV) and Agency Theory, to contextualize the impact of strategic HR practices on financial performance. The study highlights the significant influence of HR practices on organizational productivity, operational efficiency, and cost reduction. Practices like Green Human Resource Management (GHRM) enhance sustainability and improve reputation and financial outcomes. Integrating technology, such as data analytics and performance tracking systems, was identified as a crucial enabler for decision-making and resource optimization. The findings also emphasize aligning HR planning with organizational strategies to ensure coherent and effective workforce management. This research contributes to academic literature and practical applications by offering actionable strategies for optimizing HR investments. It provides a roadmap for managers to implement innovative HR practices that align with business objectives, foster sustainability, and enhance competitiveness. This study's limitations, including its reliance on secondary data, suggest avenues for future empirical research to validate and expand on these findings.
Co-Authors Abadi, Hamdi Abd. Hafid Amirullah, Abd. Hafid Abdul Haris Adhi, Noer Adi Santoso adji, Setyo Aini Misdawati, Fifid Syarifah Amarulloh, Surya Andi Muhammad Syukri, Andi Muhammad Ansar Ansar Ansar Azizurrohman, Muhammad Bactiar, Hamid Betty Masruroh Chamidah, Siti Diana Pramudya Wardhani Dyah Rini Indriyanti Fadillah Fanani, Putri Ayu Hasmin Tamsah, Hasmin Hendratama, Ozi Ifan Deffinika Imnur, Rahmawati Indanah, Indanah Istianah Istianah Jamaluddin Jamaluddin Jamhari Jamhari Kholidinna Qasabandiyah, Muhammad Kurniawaty , Kurniawaty MALIK, TAJUDDIN Maretiana Mawadah, Ilma Mattalata, Mattalata Mattalatta Mattalatta, Mattalatta mawadah, ilma maretiana Melinda, Beti Misnawati Misnawati Mochamad Zaenal Fanani Muhajir, Moch. Muhammad Ybnu Taufan Muhammad, Ulul Azmi Mukhlis Mukhlis Muslina Muslina, Muslina Nadhiroh, Khoirun Nadya Anjani, Nazalu Zhufa Nirwana, Muhammad Bayu Pramudya, Dimas Alfikri Pransiska, Widiya Belle Purwaningrum, Titis Putro, Rizki Listyono Qabandiya, Muh Kholidinna Qasabandiyah, Muhammad Kholidinna Rahmatia, Meity Ratnaningtyas, Fatimah Sandra, Kurniawati Sandra, Kurniawaty Setiaji, Rohmad Dwi Setyani, Ike Sri Hartono, Sri Sri Iswari, Retno Suyoto Suyoto Tiong, Piter Titi Rapini, Titi Tri Wahyu Hari Murtiningsih Umamy, Etty Wagianto, Eko Wulandari, Lilik Dwi Yani, Muh Yusriadi Yusriadi Yusriadi, Yusriadi