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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) JAE (Jurnal Akuntansi dan Ekonomi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi, Bisnis dan Manajemen Contemporary Journal on Business and Accounting Economics, Business, Accounting & Society Review Nobel Community Services Journal Insan Cita Bongaya Research Journal
Rahman Pura, Rahman
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Perilaku Fraud dalam Kerangka Fraud Triangle : Survey Pada Aparatur Pemerintah Desa Aidah Ibrahim; Sufiati; Pura, Rahman
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.101

Abstract

This study aims to analyze the influence of fraud triangle on fraud behavior in village governments. The survey was conducted. The population of this study is the total number of Village Officials in Central Adonara District, East Flores Regency, a total of 65 Village Officials, while the sample taken is 65 respondents using the saturated sample technique. The data collection technique uses questionnaire techniques and data analysis techniques use multiple linear regression. The results of the study show that pressure, opportunity and rationalization have a positive and significant effect on fraud behavior.
PENGARUH ASPEK PENGUKURAN KINERJA DALAM BALANCED SCORECARD TERHADAP DAYA SAING PERUSAHAAN PDAM KOTA MAKASSAR Husain, Rifkhi Anugrah; Pura, Rahman
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.806 KB) | DOI: 10.29407/jae.v6i1.14204

Abstract

The purpose of this research is examine the effect or measuring the performance of PDAM Makassar City on competitiveness in terms of financial and non-finacial performace using the Balanced Scorecard approach through four perspectives: financial, customer, internal business, and growth and learning. This research uses a quantitative approach and is a type of explanatory research. The sample used in this study was 20 employes and 20 customers of PDAM Makassar City. To test the hypothesis, multiple linear analysis was tested using SPSS version 22.00. The results of this study indicate that there is a significant positive relationship between in the Balanced Scorecard on the competitiveness of PDAM Makassar City.
Analysis of Diamond Fraud and Individual Morality on Village Fund Fraud Sufiati, Sufiati; Sambo, Eva Marin; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.136

Abstract

This study investigates the key drivers of village fund fraud, expanding on the established fraud diamond model. Conducted in the Patallasang sub-district of Gowa Regency, the research surveyed 51 village government officials to analyze the influence of pressure, opportunity, rationalization, capabilities, and individual morality on fraudulent activities related to village funds. The results reveal that pressure, opportunity, and rationalization have significant positive effects on village fund fraud, while capabilities and individual morality exert significant negative influences. Individual morality emerges as the most dominant factor in determining the occurrence of village fund fraud. This study contributes to the theoretical development of the fraud diamond framework by incorporating individual morality as a critical causal element in understanding fraud within the village fund context. The findings of this study hold important implications for policymakers and local government authorities tasked with mitigating fraud and ensuring the effective utilization of village funds. By addressing the multifaceted drivers identified, targeted interventions can be designed to strengthen governance, promote ethical decision-making, and safeguard the integrity of village-level financial management.
Penciptaan Nilai Tambah Sambal Melalui Olahan Cumi Pura, Rahman; Sjahruddin, Herman; Hidayatullah, M. Syarif; Basir, Zulkarnain; Kanto, Muklis; Ilmi, Madinatul; Aswandi, Aswandi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sanrobone Village is one of the oldest villages in Takalar Regency and one of the chili producing villages, but the chilies cannot be utilized properly. When the harvest season arrives, people harvest chilies at the same time, so the price of chilies decreases, resulting in a decrease in farmers' interest in selling their chilies. People prefer to consume them privately, so rotting chilies were found on several fields. This fact underlies the implementation of Community Service (PkM) activities by increasing the usefulness of chilies through making squid chili sauce by collaborating with mothers as training participants combined with mentoring. After the training and mentoring it turned out that the village residents were very enthusiastic as evidenced by the presence of several residents who group asking for assistance (training)extra which is coupled with manufacturing practices. The positive response from residents is also in line with the market, that when marketed, Sanrobone squid chili sauce is very popular with the market, so apart from being able to increase people's knowledge, Sanrobone squid chili sauce can be used as an alternative new income.
Kebutuhan, Keserakahan Dan Rendahnya Supremasi Hukum Sebagai Faktor Penentu Perilaku Korupsi Aparatur Pemerintah Pura, Rahman; Sahidah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.804

Abstract

This study aims to analyze the influence of needs, greed and low supremacy of law on corrupt behavior. The study was conducted on government officials in Makassar City. This study used a quantitative survey approach, collecting data from 93 respondents using a structured questionnaire. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings of the study indicate that needs, greed and low supremacy of law have a significant effect on corrupt behavior. The results of this study have important implications for efforts to prevent and overcome corruption. The government and related institutions need to pay attention to the needs of the community, especially economic needs, and provide strict punishment or sanctions for perpetrators of corruption to reduce the possibility of corruption
Pengaruh Tekanan Peran dan dan Profesionalisme Terhadap Kinerja Auditor Muhammad, Irsyad; Pura, Rahman
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.34

Abstract

Public demands for supervision and accountability for the use of funds for the implementation of government activities require BPK RI auditors to further improve their performance professionally in order to produce quality audit activities. This study aims to analyze the effect of role stress and professionalism on auditor performance. The sample as well as the respondent is the BPK RI Representative of North Maluku, amounting to 35 auditors. Methods of data collection using questionnaires and analytical techniques and using multiple regression. The results showed that role stress had no effect on auditor performance, while professionalism had a positive and significant effect on auditor performance.
Perilaku Fraud dalam Kerangka Fraud Triangle : Survey Pada Aparatur Pemerintah Desa Aidah Ibrahim; Sufiati; Pura, Rahman
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.101

Abstract

This study aims to analyze the influence of fraud triangle on fraud behavior in village governments. The survey was conducted. The population of this study is the total number of Village Officials in Central Adonara District, East Flores Regency, a total of 65 Village Officials, while the sample taken is 65 respondents using the saturated sample technique. The data collection technique uses questionnaire techniques and data analysis techniques use multiple linear regression. The results of the study show that pressure, opportunity and rationalization have a positive and significant effect on fraud behavior.
Analysis of Company Size and Profitability on Islamic Social Responsibility Disclosure Sufiati, Sufiati; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.64

Abstract

The aim of this research is to analyze the determinants of Islamic Social Responsibility disclosure, namely company size and profitability. The research sample is 19 mining sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI). Data were observed during 2019-2020 using the panel data technique, so that as many as 38 data were observed for analysis. Methods of data analysis with multiple regression analysis techniques. The results of the study show that company size has a significant positive effect on Islamic Social Responsibility, while profitability has no significant effect on Islamic Social Responsibility. Original research regarding CSR disclosure based on Islamic concepts in mining companies which are companies that carry out activities that are very sensitive to environmental pollution. Theoretical research implications regarding the development of CSR disclosure within the framework of the Islamic concept. Then practically it becomes a material consideration for company management to reveal Islamic Social Responsibility information
Determinants of Company Value: Study on Pharmaceutical Companies on the Indonesia Stock Exchange Sambo, Eva Marin; Sufiati, Sufiati; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.94

Abstract

Company value is very important in investment transactions, and company management must understand the determinants to achieve company goals. The main operational goal of the company is to achieve the maximization of expected profits. Profit maximization is the company's only rational policy. This study aims to determine and examine the determinants of firm value: growth, firm size and financial performance. The research sample consisted of 9 pharmaceutical companies listed on the Indonesia Stock Exchange. Data is collected through financial statement documents for 4 years, 2018-2021. The number of data observed is 36 observational data. Data analysis used multiple regression analysis. The results showed that company growth and firm size positively and insignificantly affected firm value. Meanwhile, financial performance has a significant positive effect on firm value. The implications of the research results are theoretically as developing insight related to investment and portfolio management, then practically as information for investors in making investments.
Co-Authors Achmad Arif Atstsauri Aidah Ibrahim Amin, Asbi Andi Sultati Arif, Muhammad Faisal Aswandi Aswandi, Aswandi Basir, Zulkarnain Dahniar Daud Eva Marin Sambo Eva Marin Sambo Febrianti, Nur Anisa Husain, Rifkhi Anugrah Ilmi, Madinatul Irmawati Ibrahim M. Syarif Hidayatullah Marwah Yusuf Muhammad, Irsyad Muklis Kanto Muklis Kanto Muzdalifah Muzdalifah Nur Azizah Basmar Ryan Putra Hafikar Ryan Putra Hafikar Suhardi Sahidah Sahidah Sahidah Sjahruddin, Herman Sufiati Sufiati Sufiati Sufiati, Sufiati Sutiati Sutiati