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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat AkMen JURNAL ILMIAH YUME : Journal of Management LOSARI: Jurnal Pengabdian Kepada Masyarakat 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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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Penyusunan Analisis Standar Belanja Pembangunan Gedung Dan Rehabilitasi Ruang Kelas Lingkup Pemerintah Kabupaten Buton Tahun 2019 Marwah Yusuf; Rahmawati Rahmawati; Aswar Aswar
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 3, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.451 KB) | DOI: 10.35906/resona.v3i2.386

Abstract

Abstrak. Keharusan Pemerintah pusat dan daerah dalam merumuskan Kegiatan penyusunan Analisis Standar Belanja (ASB) adalah implementasi amanat Pasal 89 Peraturan   Menteri Dalam Negeri Nomor 59 Tahun 2007   tentang Pengelolaan   Keuangan   Daerah.   Sehingga pemerintah kabupaten Buton perlu melakukan Analisis Standar Belanja (ASB) dalam menganalisis kewajaran beban kerja atau biaya setiap program/kegiatan dalam satu tahun anggaran, untuk mewujudkan efektif dan efisien sesuai dengan Asas Umum Pengelolaan Keuangan Daerah. Sehingga penyusunan ASB diharapkan dapat memberikan pengetahuan, sikap dan perilaku SKPD di Kabupaten Buton melalui kegiatan Pendampingan. Pendampingan ini menggunakan metode kuantitatif dan fokus group discussion.   Analisis Standar Belanja (ASB) dapat dilakukan dengan metode biaya rata-rata dan metode OLS. Namun untuk penyusunan dokumen ASB di Kabupaten Buton akan menggunakan metode metode OLS (regresi) yang disesuaikan dengan kondisi kecukupan data. Dengan terbitnya Analisis Standar-Belanja (ASB) Kabupaten Buton Tahun 2019, sebagai informasi atau data yang dibutuhkan dalam mengalokasikan anggaran   setiap   lingkup Satuan   Kerja   Perangkat Daerah (SKPD) Kabupaten Buton.  Abstract.  The central and regional governments' obligation in formulating the activity of compiling Shopping Standards Analysis (ASB) is the implementation of the mandate of Article 89 of the Minister of Domestic Affairs Regulation No. 59 of 2007. It concerning Regional Financial Management so that the Buton district government needs to conduct a Shopping Standards Analysis (ASB) in analyzing the reasonableness of the workload or cost of each program/activity in one fiscal year, to realize effective and efficient following the General Principles of Regional Financial Management. So that the preparation of ASB was expected to provide knowledge, attitudes, and behavior of SKPD in Buton Regency through the Mentoring activities, this assistance uses quantitative methods and focuses on group discussion. Spending Standards Analysis (ASB) can be done using the average cost method and the OLS method. However, for the preparation of ASB documents in the Buton District, OLS (regression) method is adjusted to suit the data sufficiency conditions. With the publication of the 2019 Buton Regency Standards-Expenditure Analysis (ASB), as information or data needed in allocating the budget for each scope of the Buton District Regional Work Unit (SKPD).
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.  
Pengaruh Teknologi Informasi dan Pemahaman Sistem Informasi Akuntansi terhadap Kinerja Pengelolaan Keuangan Pemerintah Marwah Yusuf
AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i1.1460

Abstract

This study aims to examine and analyze the effect of Information Technology and Information Systems Understanding on Government Financial Management's Performance at Regional Work Units in Makassar City Government. The sampling technique used the purposive sampling method by determining specific criteria so that the number of samples was 75 respondents representing three respondents from 25 OPDs in Makassar City. Data was collected through the results of a questionnaire distributed to respondents. The data collected was tested using instrument tests (validity and reliability tests), classical assumption tests (normality tests and heteroscedasticity tests), and analyzed using descriptive analysis methods and inferential analysis. The research hypothesis testing was carried out by (partial test, F statistical test, and determination coefficient test.) This study found a positive and significant effect between Information Technology, Understanding Accounting Information Systems, and Information Technology and Understanding Accounting Information Systems simultaneously positive and significant effects on Government Financial Managers' Performance
Pemanfaatan Teknologi Dalam Pengembangan Ekowisata Di Daerah Pesisir Pantai Lowita Di Desa Wiring Tasi Kecamatan Suppa Kabupaten Pinrang Nur Syamsu; Ishak Ishak; Eldi Manca; Eva Marin Sambo; Marwah Yusuf; Andi Dahrul; Annas L.Mappiasse
Jurnal Kabar Masyarakat Vol. 2 No. 2 (2024): Mei : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i2.1934

Abstract

This activity was carried out with the aim of developing knowledge about the use of technology in developing ecotourism in the coastal area of ​​Lowita Beach. This activity was carried out in Wiring Tasi Village, Suppa District, Pinrang Regency on November 4 and 5 2023. This activity was carried out in collaboration with STIEM Bongaya, TJSL, PT PLN (Persero) and the Lowita coastal youth community and was attended by people who live on the Lowita coast. . The method of implementing this activity is packaged in the form of material presentation and discussion as well as practice in the field. Based on the results of the activities that have been described, by using technology such as social media, electronic media and mass media, it is hoped that the promotion of the existence of ecotourism on Lowita Beach will become more widely known by the community, not only locally but also nationally so that it can increase income for the regional government and the community. local from Lowita beach ecotourism management. Apart from that, this activity is expected to provide positive benefits for the community, educate and share knowledge for mutual progress.
Pendampingan analisis standar belanja: Pengendalian anggaran dan kinerja Pemerintah Kabupaten Konawe Kepulauan Tahun 2019 Rahmawati; Marwah Yusuf
Jurnal Dedikasi Masyarakat Vol. 4 No. 2 (2021): Jurnal Dedikasi Masyarakat
Publisher : P3HKI - Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/jdm.v4i2.3037

Abstract

This service discusses assistance in preparing the Expenditure Standard Analysis (ASB) within the Konawe Islands Regency Government in 2019. The aim is to increase understanding of the factors that influence the amount of proposed spending and performance indicators in ASB. The implementation method includes secondary and primary data collection and analysis using the Ordinary Least Square (OLS) method. The results showed that this mentoring activity succeeded in providing an in-depth understanding to partners regarding the factors that affect the amount of proposed expenditure, such as differences in types of activities, performance targets, steps to complete activities, and activity needs: expenditure objects, unit prices, and the basis for subtraction and calculation of proposed expenditures. In addition, partners also gain a better understanding of performance indicators in ASB, including inputs, outputs, efficiency, quality, and results. The practical implementation of this science is proven in preparing ASB for office stationery procurement activities, where partners can control costs more effectively and allocate budgets as needed. In conclusion, this mentoring activity provides significant benefits in increasing budget management capacity at the local level. Collaborative efforts and mentoring between local governments and partners must continue to achieve more inclusive and sustainable development goals in public budget management.
Generasi Muda Peduli: Kontribusi Nyata untuk Lingkungan Bersih dan Sehat Jannati Tangngisalu; Muh. Akob Kadir; Ishak Ishak; Jamilah Saleh; Sahidah Sahidah; Marwah Yusuf; Abd Rajab; Hasyim Mochtar
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 2 No. 2 (2025): Juni : Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejaht
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v2i2.1696

Abstract

This community service activity aims to increase awareness of the younger generation in Sanrobone Village, Takalar in maintaining environmental cleanliness and health through an educational and participatory approach. Activities include counseling on 3R waste management (Reduce, Reuse, Recycle), composting training, the formation of a village waste bank, and real actions in the form of planting trees and cleaning water channels. The results of the activity showed a significant increase in the understanding and skills of young people in managing waste and protecting the environment. In addition, the formation of the Sanrobone Village Waste Bank is the first step in efforts to reduce plastic waste and increase the economic value of inorganic waste. This activity has succeeded in fostering the commitment of the younger generation as pioneers of a sustainable clean and healthy environment movement in the village.
The Effect of Green Accounting, Environmental Performance, and Corporate Social Responsibility on Profitability in Mining Companies Listed on the Indonesia Stock Exchange in 2020–2023 Eva Marin Sambo; Marwah Yusuf; Muhammad Fahmin
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/gd2v6z69

Abstract

This study aims to examine the influence of Green Accounting, Environmental Performance, and Corporate Social Responsibility on Profitability in Mining Companies Listed on the Indonesia Stock Exchange in 2020-2023. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) totaling 83 companies. The sample collection technique used was Purposive sampling, so the total sample of this study was 22 companies. The data obtained were then processed using SPSS version 30 analysis tools. The analysis techniques used were classical assumption tests, multiple regression analysis tests, descriptive statistical tests, and hypothesis tests. The results of the study showed that Green Accounting had a positive and significant effect on Profitability, Environmental Performance did not affect profitability, Corporate Social Responsibility did not affect profitability.
ISO 31000's Role in Strengthening Corporate Financial Resilience During COVID-19 Crisis Indri Septiani; Yudhi Adhitya; Edy Jumady; Marwah Yusuf
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/3qxnyz34

Abstract

The COVID-19 pandemic has posed severe financial threats to companies across sectors, exposing weaknesses in traditional risk response systems. To address the increasing uncertainty and the need for rapid strategic adjustment, this study evaluates the role of the ISO 31000 risk management framework in enhancing corporate financial resilience during crises. The research aims to assess how the implementation of ISO 31000—including risk identification, analysis, evaluation, and mitigation—affects key indicators of financial stability: liquidity, solvency, operational continuity, and strategic financial adaptation. A mixed-method approach was employed, combining qualitative descriptive analysis and quantitative correlational analysis using Likert-scale questionnaire data. Regression analysis, t-tests, and F-tests were used to examine the influence of each risk management component, supported by reliability testing via Cronbach’s Alpha. The results show that the four ISO 31000 components jointly have a significant influence on all dimensions of financial resilience. Among them, risk mitigation shows the most consistent and significant effect, indicating its critical role in stabilizing companies during turbulent conditions. In contrast, risk analysis has the least statistical impact across the models. This study contributes empirical evidence supporting the strategic application of international risk management standards during global crises. The findings offer practical implications for organizations seeking to institutionalize structured risk governance and reinforce financial resilience. It also expands the academic discourse on risk-based financial management and encourages further exploration of adaptive frameworks in times of high uncertainty.
Co-Authors Abd Rajab Andi Dahrul Annas L.Mappiasse Asriyanti Iskandar Aswar Aswar Azisah Rahman Djamila Saleh Edy Jumady eldi Eldi Manca Eva Marin Sambo Hasyim Mochtar Hasyim Mokhtar Indri Septiani Ishak Ishak Jamilah Saleh Loade Sumail Mahdiah Yusuf Hasliani Muh. Akob Kadir Muh.Akob Muhammad Fahmin Natasya Tanate, Gabriella Nur Azizah Basmar Nur Syamsu Rahmawati Rahmawati Rahmawati Sahidah Sahidah Septiary Pratiwi Musa, Kartika Suhendra S Syamsul Ridjal Tangngisalu, Jannati Yudhi Adhitya Yusriadi Hala