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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi IJBE (Integrated Journal of Business and Economics) AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting
Nurmiati Nurmiati
Universitas Patria Artha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Efek Moderasi Good Governance Meningkatkan Kinerja Pengelolaan Keuangan Daerah Kabupaten Pangkep Nurmiati Nurmiati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 7 No 2 (2017): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v7i2.3990

Abstract

Tujuan penelitian ini adalah untuk menganalisis efek moderasi good governance dalam peningkatan kinerja pengelolaan keuangan dengan variabel independen kompetensi sumber daya manusia dengan teknologi informasi. Penelitian ini merupakan penelitian yang menggunakan pendekatan kuantitatif. Jenis data dalam penelitian ini berupa data kuantitatif yang terdiri dari data primer dan data sekunder. Populasi dalam penelitian ini adalah pegawai pada Sekretariat Daerah, Dinas Pengelola Keuangan Daerah dan Dinas Pendapatan Daerah Kabupaten Pangkep yang berjumlah 95 orang. Hasil penelitian menunjukkan bahwa efek moderasi good governance mampu meningkatkan kinerja pengelolaan keuangan dengan variabel independen kompetensi sumber daya manusia dan teknologi informasi, walaupun jika secara langsung baik variabel kompetensi sumber daya manusia maupun teknologi informasi tidak berpengaruh secara signifikan terhadap peningkatan kinerja pengelolaan keuangan daerah pemerintah Kabupaten Pangkep.
KAJIAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR Nurmiati Nurmiati; Fina Diana; Murbayani Murbayani
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to obtain a picture of the growth, effectiveness, contribution of each source of PAD to the PAD and prospects for the growth of Makassar City's PAD in the future. This research is a quantitative study using secondary data namely Makassar City PAD data in 2014-2018 by analyzing data such as growth, effectiveness, proportion and trend analysis. The results showed that the Original Revenue of Makassar City for the last 5 years (2014-2018) in terms of growth showed that the realization of PAD experienced an average growth of 14.22% smaller than the average growth in the PAD target of 16.41%. The effectiveness of PAD as measured by the achievement of targets over the past 5 years is quite effective (83.18%). The contribution from each source of PAD shows the highest local tax contributing 77.56%, while the income from the results of the management of the separated Regional Assets is classified as the lowest at only 2.12%. Makassar City's PAD growth prospects in the future shows an increase every year
Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks Nurmiati Nurmiati; Muh Rum; Murtiadi Awaluddin; Andi Sylvana
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.809 KB) | DOI: 10.33019/ijbe.v6i3.518

Abstract

This study aims to implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly from 30 nipah farmers located on the banks of the Moncongloe Lappara River, Moncongloe District, Maros Regency, South Sulawesi during 2020. The analytical method used is to measure input-output commodities with the Social Accounting Matrix. The results of this study indicate that the total contribution index of sap water production from Nipah is 456.66 to other commodities, while commodity B is 1236.04 and commodity C is 851.66. With this contribution, farmers can manage their own sources of funds sourced from nipa palm water in a sustainable manner, not only farmers in the Lappara Moncongloe River area, but also the condition of nipa palm farmers in other parts of Indonesia
HUBUNGAN ANTARA IMPLEMENTASI SAKD DENGAN KUALITAS LAPORAN KEUANGAN Nurmiati Nurmiati; Bastian Lubis; Suryadi Suryadi
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 1 (2020): Patria Artha Journal of Accounting and Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v4i1.344

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat keeratan hubungan antara implementasi SAKD dengan kualitas laporan keuangan. Responden dalam penelitian ini adalah seluruh pegawai pada Kantor Kacamatan Tallo Makassar sebanyak 30 Orang yang ditentukan secara purposive sampling, teknik pengumpulan data menggunakan kuisioner yang dibagikan kepada seluruh responden dengan analisis data yang digunakan adalah analisis korelasi. Hasil penelitian menunjukkan bahwa hubungan antara implementasi Sistem Akuntansi Keuangan Daerah (SAKD) dengan kualitas laporan keuangan Kantor Kecamatan Tallo Kota Makassar adalah searah dan positif dimana semakin baik implementasi Sistem Akuntansi Keuangan Daerah (SAKD) maka akan meningkatkan kualitas laporan keuangan.
Co-Authors Andi Sylvana Bastian Lubis Fina Diana Muh. Rum Murbayani Murbayani Murtiadi Awaluddin Rostini Siti Mariam Suryadi Suryadi Yana Ameliana