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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat AkMen JURNAL ILMIAH YUME : Journal of Management LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Nusantara Berbakti Jurnal Kabar Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Dedikasi Masyarakat IECON: International Economics and Business Conference Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan
Marwah Yusuf
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Journal : YUME : Journal of Management

 1 
Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah Azisah Rahman; Marwah Yusuf
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i2.952

Abstract

Abstrak Penelitian ini bertujuan untuk mengkaji dan menguji pengaruh kejelasan sasaran anggaran dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemeritah pada Organisasi Perangkat Daerah Kota Makassar. Penelitian ini merupakan penelitian kuantitatif deskriptif yang melibatkan 62 staf keuangan yang bekerja pada 31 Organisasi Perangkat Daerah Kota Makassar. Pemilihan sampel menggunakan metode purposive sampling. Data dikumpulkan menggunakan metode kuesioner. Selanjutnya, dilakukan uji instrument penelitian (terdiri atas uji validitas dan uji realibilitas), uji asumsi klasik (terdiri atas uji normalitas, uji heteroskedastisitas, dan uji multikolinieritas), analisis data (analisis statistik deskriptif dan uji statistik inferensial), serta uji hipotesis (uji simultan, uji parsial, dan uji determinasi). Hasil penelitian menunjukkan bahwa Kejelasan Sasaran Anggaran dan Sistem Pelaporan secara simultan berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah pada Perangkat Daerah Kota Makassar Kata Kunci: Kinerja; Kejelasan Sasaran Anggaran; Sistem Pelaporan Abstract This study aims to examine and examine the effect of the clarity of budget targets and reporting systems on the performance accountability of government agencies in Makassar City Regional Apparatus Organizations. This research is a descriptive quantitative study involving 62 financial staff who work in 31 Makassar City Regional Apparatus Organizations. Sample selection using a purposive sampling method. Data were collected using a questionnaire method. Furthermore, the research instrument test (consisting of validity test and reliability test), classical assumption test (consisting of normality test, heteroscedasticity test, and multicollinearity test), data analysis (descriptive statistical analysis and inferential statistical test), and hypothesis testing (test simultaneous test, partial test, and determination test). The results showed that the Clarity of Budget Targets and Reporting Systems simultaneously had a positive and significant effect on the Performance Accountability of Government Agencies in the Makassar City Regional Apparatus. Keywords: Performance; Clarity of Budget Targets; Reporting System
Nilai Perusahaan: Mengukur Pengaruh Profitabilitas Idan Igood corporate Igovernance I Asriyanti Iskandar; Syamsul Ridjal; Marwah Yusuf
YUME : Journal of Management Vol 3, No 2 (2020)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v3i2.1478

Abstract

Abstrak This istudy iaims ito idetermine iwhether iProfitability iand iGood iCorporate iGovernance iaffect ithe iFirm iValue iof iLQ45 icompanies ilisted ion ithe iIndonesia iStock iExchange i(IDX). iData icollection iuses isecondary idata iobtained ifrom ithe icompany’s ifinancial istatements ipublished iby ithe iIndonesian iStock iExchange i(IDX). iThe ipopulation iis iall ithe icompanies ithat iare imembers iof ithe iLQ45 icompany iwith ia itotal iof i45 icompanies, iwhile ithe isamples itaken iare i21 icompanies. iThe iresults iof ithe idata ihave ibeen itested ifor iclassical iassumptions iin ithe iform iof inormality iassumptions, imulticollinearity iassumptions, iautocorrelation iassumptions iand iheteroscedasticity iassumptions. iThe idata ianalysis imethod iuses imultiple iregression itechniques. The iresults ishowed ithat ithe ifirst ihypothesis iproposed iwas irejected ibecause iit ishowed ithe iresults iof ihypothesis itesting i(Ha iwas irejected iand iHo iwas iaccepted), ithis imeans ithat iProfitability ihas ino isignificant inegative ieffect ion iFirm iValue. iWhile ithe isecond ihypothesis iproposed iis iaccepted ibecause iit ishows ithe iresults iof ithe ihypothesis itest i(Ha iis iaccepted iand iHo iis irejected), ithis imeans ithat iGood iCorporate iGovernance ihas ia isignificant ipositive ieffect ion iFirm iValue.Keywords i: iProfitability; iGood iCorporate iGovernance; iFirm iValueABSTRAK i: Penelitian iini ibertujuan iuntuk imengetahui iapakah iProfitabilitas idan iGood iCorporate iGovernance iberpengaruh iterhadap iNilai iPerusahaan ipada iperusahaan iLQ45 iyang iterdaftar idi iBursa iEfek iIndonesia i(BEI). iPengumpulan idata imenggunakan idata isekunder iyang idiperoleh idari ilaporan ikeuangan iperusahaan iyang iditerbitkan ioleh iBursa iEfek iIndonesia. iPopulasinya iadalah iseluruh iperusahaan iyang itergabung idi iperusahaan iLQ45 isejumlah i45 iperusahaan, isedangkan isampel iyang idiambil iberjumlah i21 iperusahaan. iHasil idata itersebut itelah idiuji iasumsi iklasik iberupa iasumsi inormalitas, iasumsi imultikolinearitas, iasumsi iautokorelasi idan iasumsi iheterokedastisitasnya. iMetode ianalisis idata imenggunakan iteknik iregresi iberganda. Hasil ipenelitian imenunjukkan ibahwa ihipotesis ipertama iyang idiajukan iditolak ikarena imenunjukkan ihasil iuji ihipotesis i(Ha iditolak idan iHo iditerima), iini iberarti ibahwa iProfitabilitas iberpengaruh inegatif itidak isignifikan iterhadap iNilai iPerusahaan. iSedangkan ihipotesis ikedua iyang idiajukan iditerima ikarena imenunjukkan ihasil iuji ihipotesis i(Ha iditerima idan iHo iditolak), iini iberarti ibahwa iGood iCorporate iGovernance iberpengaruh ipositif isignifikan iterhadap iNilai iPerusahaan.Kata ikunci i: iProfitabilitas; iGood iCorporate iGovernance; iNilai iPerusahaan
Pengaruh Implementasi Aplikasi Sistem Keuangan Desa dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Desa Mahdiah Yusuf Hasliani; Marwah Yusuf
YUME : Journal of Management Vol 4, No 1 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i1.985

Abstract

AbstrakPenelitian ini bertujuan untuk mengkaji dan menguji pengaruh implementasi aplikasi sistem keuangan desa dan transparansi terhadap Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Curio Kabupaten Enrekang. Penelitian ini merupakan penelitian kuantitatif deskriptif dan melibatkan 11 desa yang ada di Kecamatan Curio, Kabupaten Enrekang. Pemilihan sampel menggunakan metode purposive sampling dengan kriteria, yaitu desa yang dijadikan sampel hanya 7 yang dikarenakan jarak antara kantor desa yang satu dengan yang lain sangat jauh dan memiliki akses jalan tidak terlalu baik. Kedua, responden adalah aparatur yang terlibat langsung dalam pengelolaan keuangan desa terdiri dari Kepala Desa, Sekretaris Desa, Kaur Tata Usaha dan Umum, Kaur Perencanaan, Kaur Keuangan, serta Bendahara. Dengan demikian, jumlah keseluruhan responden adalah 42 orang. Pengumpulan data menggunakan metode kuesioner. Selanjutnya, dilakukan uji instrument (terdiri atas uji validitas dan uji reabilitas), uji asumsi klasik (terdiri atas uji normalitas, uji multikolonieritas, dan uji heteroskedastisitas), analisis data (analisis statistik deskriptif dan analisis statistik inferensial), dan uji hipotesis (uji parsial, uji koefisien determinasi, dan uji simultan). Hasil penelitian menunjukkan bahwa implementasi aplikasi sistem keuangan desa dan transparansi berpengaruh positif dan signifikan terhadap kulitas laporan keuangan pemerintah desa. Kata Kunci: Implementasi Aplikasi Sistem Keuangan Desa, Kualitas Laporan Keuangan, Dan Transparansi. AbstractThis study aims to examine and examine the effect of implementing village financial system applications and transparency on the Quality of Village Government Financial Reports in Curio District, Enrekang Regency. This research is descriptive quantitative research and involves 11 villages in Curio District, Enrekang Regency. The sample selection used a purposive sampling method with the criteria. Only seven villages were sampled because the distance between one village office and another was very far, and road access was not too good. Second, respondents are apparatuses directly involved in village financial management: the Village Head, Village Secretary, Head of Administration and General Affairs, Head of Planning, Head of Finance, and Treasurer. Thus, the total number of respondents is 42 people. We were collecting data using a questionnaire method. Furthermore, the instrument test (consisting of validity and reliability test), classical assumption test (consisting of normality test, multicollinearity test, and heteroscedasticity test), data analysis (descriptive statistical analysis and inferential statistical analysis), and hypothesis testing (partial test, the coefficient of determination test, and the simultaneous test). The results showed that the implementation of village financial system applications and transparency positively impacted the quality of village government financial reports.Keywords: Implementation of Village Financial System Applications, Quality of Financial Reports, and Transparency.  
Co-Authors Abd Rajab Andi Dahrul Andi Sulfati Annas L.Mappiasse Asriyanti Iskandar Aswar Aswar Azisah Rahman Djamila Saleh Edy Jumady eldi Eldi Manca Erniwaty Madya Eva Marin Sambo Hasbiyadi Hasbiyadi Hasyim Mochtar Hasyim Mokhtar Indri Septiani Ishak Ishak Jamilah Saleh Loade Sumail Mahdiah Yusuf Hasliani Muh. Akob Kadir Muh.Akob Muhammad Fahmin Muhammad Tafsir Natasya Tanate, Gabriella Nur Azizah Basmar Nur Syamsu Rahmawati Rahmawati Rahmawati Ruslan Ahmad Sahidah Sahidah Septiary Pratiwi Musa, Kartika Suhendra S Syamsul Ridjal Tangngisalu, Jannati Yudhi Adhitya Yusriadi Hala