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All Journal Jurnal Progres Ekonomi Pembangunan Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis International Journal of Religious and Cultural Studies Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Ekonomi Prosiding Seminar Nasional Program Pengabdian Masyarakat Eduvest - Journal of Universal Studies Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Pendidikan Indonesia Society Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat (JAPIMAS)
Nitri Mirosea
Fakultas Ekonomi Dan Bisnis, Universitas Halu Oleo, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Social Sciences Other

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Analisis Pola Hubungan Konsultatif Pada Pengelolaan Pendapatan Asli Daerah Provinsi Sulawesi Tenggara Tahun Anggaran 2017-2019 Akib, Mulyati; Mirosea, Nitri; Israyanti, Israyanti
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.20828

Abstract

How decentralisation build-up a sustainable local government? This study aims to determine the regional financial independence of Southeast Sulawesi Province for the 2017-2019 fiscal year. The type of data used in this research is quantitative data and qualitative data, the data source is secondary data from time series for the last five years (2017-2019). The data collection technique in this study was carried out by means of documentation. The analytical method used is descriptive analysis method.The results in this study indicate that the Southeast Sulawesi provincial government from 2015 to 2019 still has low regional financial independence where the percentage of the regional financial independence ratio is still between 25-50%, this shows that the government Southeast Sulawesi province still has a pattern of consultative relations with the central government, in which the central government has begun to reduce interference, because the regions are considered to be slightly more capable of implementing autonomy. According to Agency theory that Central Government as the principal while local government as the agent, the principal role has responsibility to support and accommodate the good governance.This is due to the fact that the Local-owned Source Income at the lower level than the amount of assistance from the central government, which is caused by the lack of revenue from the sources of regional original income for the province of Southeast Sulawesi. Southeast Sulawesi Province also still has sufficient capacity in implementing decentralization where the percentage ratio of the degree of decentralization shows an average figure above 20%, which is 23.1%. In this case, South East Sulawesi is a developing province which still have to induce the income in order to support the budgetary provincial government. This study contributes to develop the study of good governance government implementation in Indonesia.Keywords: Local owned-source revenue, Degree of Decentralization, Agency Theory, Good Governance
Analysis of Sharia Compliance in the Implementation of Hajj Saving Product Sulvariany Tamburaka; Nitri Mirosea; Hendriawan Hendriawan
International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies (April 2021-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2021.04.04

Abstract

This study aims to investigate the implementation of sharia compliance of a hajj saving product. The data analysis method used was descriptive analysis with quantitative approach. The data collection method employed was open questionnaire and documentation.The result shows that Hajj saving product of BNI Baitullah IB Hasanah was in accordance to guideline of Syariah principles namely: Justice, Balance (al ‘adl wa tawazzun), Security (al maslahah), Universalism, and free of gharar and riba. Hajj saving of BNI Baitullah IB Hasanah is based on two agreements namely (1)wadiah yad dhamanah which means that the form of depositing funds between the owner of the fund and the recipient of the deposit that is trusted to safeguard the funds; and secondly (2) mudharabah mutlaqah, which is an agreement between capital owners and the bank whereas the funds deposited in the bank is managed and distributed to those who needs fund.
Dampak umpan balik dan insentif terhadap kinerja auditor internal pemerintah Mulyati Akib; Nitri Mirosea; La Angga
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 1 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i1.y2021.p42-52

Abstract

This study aims to analyze the system of providing feedback and incentives to government internal auditors and how it impacts the performance of the internal auditors of the Kendari City Inspectorate.”The population and sample in this study are the internal auditors of the Kendari City Inspectorate.“The data collection method uses an open questionnaire on a scale Guttman. The data analysis method used is descriptive quantitative analysis. The results of this study indicate that the feedback and incentives system applied to the Kendari City Inspectorate is very effective and meets the standards in supporting the improvement of the performance of the internal auditors of the Kendari City Inspectorate. This study also reveals that feedback and incentives has a very positive impact on the work motivation of the internal auditors of the Inspectorate of Kendari City to improve performance, especially in terms of quality of work results, quantity of work results, timeliness, attendance, and ability to work together. This study contributes to human resources  researches that feedback and incentives both increases work performance AbstrakPenelitian ini bertujuan untuk menganalisis sistem pemberian“umpan balik dan insentif terhadap auditor internal pemerintah serta bagaimana dampaknya terhadap kinerja auditor internal Inspektorat Kota Kendari.“Populasi dan sampel dalam penelitian ini yaitu auditor internal Inspektorat Kota Kendari. Metode pengumpulan data menggunakan kuesioner terbuka dengan skala Guttman. Metode analisis data yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa sistem pemberian umpan balik dan insentif yang diterapkan pada Inspektorat Kota Kendari sudah sangat efektif dan memenuhi standar dalam menunjang peningkatan kinerja auditor internal Inspektorat Kota Kendari. Penelitian ini juga menemukan bahwa pemberian umpan balik dan insentif sangat berdampak positif terhadap motivasi kerja auditor internal Inspektorat Kota Kendari untuk meningkatkan kinerja, khususnya dari segi kualitas hasil kerja, kuantitas hasil kerja, ketepatan waktu, kehadiran, dan kemampuan kerja sama. Hasil temuan penelitian ini diharapkan dapat berkontribusi bagi kajian manajemen sumber daya manusia bahwa insentif dan umpan balik merupakan factor yang mendukung kinerja
PENGUATAN KAPASITAS PENYUSUNAN DOKUMEN RENCANA PEMBANGUNAN DESA Arifuddin Arifuddin; La Ode Anto; Syamsir Nur; Nitri Mirosea
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2020: 6. Kinerja Kelembagan Sosial Masyarakat dalam Pengelolaan Lingkungan dan Penanganan Bencana
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1774.732 KB) | DOI: 10.18196/ppm.36.319

Abstract

Pandemi global membawa perubahan tatanan pada sektor perekonomian dan kehidupan sosial masyarakat. Kecamatan Konda (Sulawesi Tenggara) merupakan sentra UMKM disektor perdagangan hasil tanaman pangan, perkebunan serta industri olahan bahan makanan (BPS Konawe Selatan, 2019). Daerah ini merupakan rantai nilai utama dalam penyediaan bahan pangan, artinya warga desa yang berkarakter semi-urban sangat rawan dalam rantai penyebaran virus. Ruang intervensi pemerintah daerah hingga di level desa dalam pencegahan dan penanganan dampak Covid-19 dilakukan melalui refocusing dan realokasi anggaran termasuk dana desa. Tujuan dan output kegiatan pengabdian kepada masyarakat untuk membantu menyusun rencana pembangunan desa yang mengintegrasikan risiko ekonomi (kelangsungan usaha masyarakat desa) akibat pandemi Covid-19. Metode yang digunakan adalah Participatory Learning and Action. Hasil analisis situasi sosial melalui metode survei lapangan terdapat keterbatasan kemampuan aparatur desa menyusun rencana pembangunan jangka menengah desa (RPJMDes) serta anggaran pendapatan desa (APBDes) dalam upaya memitigasi risiko bencana dalam kondisi pandemi Covid-19. Fokus pembangunan desa pada infrastruktur seperti pengerasan jalan dan duiker sedangkan fasilitas kesehatan masih minim. Kegiatan dilakukan melalui knowledge sharing dan pelatihan penyusunan rencana anggaran pembangunan desa yang diikuti oleh aparatur dari 15 desa.
ANALISIS KINERJA PENGELOLAAN KEUANGAN DESA PADA DESA WIA-WIA KABUPATEN BOMBANA Mulliarny Fitry ningsi Riberu; Rosnawintang Rosnawintang; Nitri Mirosea
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.21796

Abstract

AbstrakPenelitian ini bertujuan untuk mengidentifikasi dan menganalisis pelaksanaan pengelolaan keuangan dana desa pada Desa Wia-Wia mengacu pada Permendagri Nomor 20 Tahun 2018, dimana Desa Wia-Wia merupakan peringkat pertama Desa dengan Alokasi Kinerja terbaik lingkup Pemerintah Kabupaten Bombana Tahun Anggaran 2020. Jenis penelitian adalah penelitian kualitatif. Informan penelitian ini terdiri dari perangkat desa Wia-Wia Kabupaten Bombana (Kepala Desa, Sekretaris Desa, Kaur Keuangan, Kaur Umum dan Kaur Pemerintahan) sebagai informan kunci. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Metode penelitian ini menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menemukan Tahapan pengelolaan dana desa di Desa Wia-Wia sebagai berikut : a) Pada tahapan perencanaan yang belum berjalan secara optimal yaitu Peraturan Desa tentang APBDES yang telah disepakati bersama disampaikan Kepada Bupati/Walikota paling lambat 3 hari sejak disepakati, b) seluruh butir dalam tahapan pelaksanaan sudah berjalan secara optimal, c) Pada tahapan penatausahaan kaur keuangan belum tertib dalam melakukan pencatatan penerimaan, pengeluaran, dan tutup buku setiap akhir bulannya, d) Seluruh butir dalam tahapan pelaporan sudah berjalan dengan optimal, e) Seluruh butir dalam tahapan pertanggungjawaban sudah berjalan secara optimal.Desa Wia-Wia telah menerapkan prinsip partisipatif dengan baik sehingga pelaksanjaan pembangunan di Desa Wia-Wia telah berhasil meningkatkan status dari Desa tertinggal menjadi desa berkembang di tahun 2020.Kata Kunci : Dana Desa, Pengelolaan Keuangan desa, Permendagri Nomor 20 Tahun 2018
AN EMPIRICAL ANALYSIS OF CONSTRUCTION COMPANIES USING TIME SERIESAPPROACH: DO EVA AND MVA INDICATE FINANCIAL PERFORMANCE? Andika Tarumidi; La Ode Anto; Nitri Mirosea
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

In the era of increasingly fierce business competition, companies are required to be able to compete with other companies, both large and small companies. Competitive advantage is a company strategy formulation that is prepared to achieve opportunities that cannot be imitated by competitors to maximize profits. Industrial growth in Indonesia in recent years has been quite rapid. However, it is different from the construction industry, which has not progressed so well in recent years. When other industries are experiencing fairly good growth, the construction industry is the opposite. In economic theory, the rise and fall of stock prices is something natural because it is driven by the forces of supply and demand. This study aims to analyze and determine the performance of construction companies in the infrastructure sector which are listed on the Indonesia Stock Exchange (IDX) using the Economic Value Added (EVA) and Market Value Added (MVA) approaches using the time series approach. The results of the study show that first, the financial performance of construction companies listed on the IDX in 2019-2021 using EVA calculations generally has a poor performance, except for PT Paramita Bangun Sarana Tbk and PT Superkrane Mitra Utama Tbk. Second, the performance of construction finance companies listed on the IDX in 2019-2021 using the MVA calculation generally has a poor performance, except for PT Acset Indonusa Tbk, PT Paramita Bangun Sarana Tbk, PT Totalindo Eka Persada Tbk, PT Total Bangun Persada Tbk, and PT Wijaya Karya (Persero) Tbk.
Fraud triangle dimensions on academic fraud behavior Mulyati Akib; Ika Maya Sari; Nitri Mirosea; Rindi Ashari
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232112

Abstract

This study aims to determine the effect of Dimensions of Pressure, Opportunity, and Rationalization on academic cheating behavior in accounting students in the undergraduate program at Halu Oleo University. This type of research is quantitativeresearch, using a questionnaire as a research instrument. The sampling technique used is purposive sampling. This study used 92 respondents. The data used in this study is primary data. The data obtained in the form of answers from respondents were tabulated and processed using SPSS version 25 software. The results of this study indicate that pressure and rationalization partially have a significant effect on academic cheating behavior in accounting students at the Faculty of Economics and Business, Halu Oleo University. However, partial opportunity does not have a significant effect on academic cheating behavior in accounting students from the Halu Oleo Faculty of Economics and Business. This study also shows that simultaneously the three independent variables have a significant effect on academic cheating behavior in accounting students at the Faculty of Economics and Business, Halu Oleo University.
Strategi Pengembangan UMKM Industri Kerajinan Pasca Covid 19 di Kabupaten Buton Harjoprawiro, La; Mirosea, Nitri; Basri, Asriyani Mulia
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol 8, No 1 (2024): April 2024
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v8i1.20161

Abstract

The craft industry is the activity of processing raw materials into semi-finished materials or semi-finished goods. The craft industry studied focuses on the typical Buton woven sarong industry, which is one of the MSME affected by Covid-19 in Buton Regency. The aim of this research is to determine and analyze the strengths and weaknesses as well as threats and opportunities of the Buton woven cloth craft industry. The samples used were 30 typical Buton woven cloth craft MSME. This research was analyzed using SWOT analysis. SWOT analysis can produce several alternatives that can be developed after Covid 19 so that they can develop and adapt to the business environment. The results of the research show that the MSME business in the Buton woven cloth craft industry has a strength of 2.06, a weakness of 0.82, an opportunity of 1.67, and a threat of 0.94. In the SWOT analysis diagram, the craft industry is in quadrant I position so that it has strengths and opportunities. Novelty in this research is a strategy used after Covid-19, namely strengthening creative craft branding through multimedia and social media.
Evaluasi Harga Saham Perusahaan Asuransi Selama Era Pandemi di Indonesia: Apakah Earnings Per Share Penting? Evaluation of Insurance Companies’ Stock Price During Pandemic Era in Indonesia: Does Earning Per Share Matter? Nitri Mirosea; Iffat Al-Tho’riq Kusnan; Yuli Lestari Labangu
Society Vol 10 No 2 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i2.397

Abstract

A corporation with excellent financial performance will affect the stock demand and prices. Data shows that the average stock price from 2017 to 2020 decreased by 268.07 points, and only three of the nine insurance companies showed above-average market prices. From 2017 to 2020, this research will look at how book value per share and earnings per share influence the stock price of IDX-listed insurance businesses. The sample for this study consists of nine insurance companies concluded on the IDX, as determined by a set of criteria. The study used multiple linear regression analysis methods. The study concluded as follows: (1) Partial earnings per share did not significantly affect stock prices; (2) The insurance company’s stock price is significantly impacted by partial book value per share; and (3) Book value per share and earnings per share have substantial effect on stock prices.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA PEGAWAI (STUDI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN BUTON) Nitri Mirosea; Ika Maya Sari; Dwi Apriza Asfani
Jurnal Akuntansi dan Keuangan Vol 7 No 2 (2022): Oktober
Publisher : Jurusan Akuntansi FEB UHO

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia terhadap kinerja pegawai. Metode pengumpulan data yang digunakan adalah kuisioner. Penelitian ini menggunakan sensus sampling. Sampel penelitian ini adalah seluruh pegawai Badan Pengembangan Sumber Daya Manusia dan Sumber Daya Manusia Kabupaten Buton yang berjumlah 34 pegawai. Teknik analisis menggunakan analisis regresi linier berganda, uji t (uji parsial), uji F (uji simultan) dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kinerja pegawai pada Badan Kepegawaian dan Pengembanagn Sumber Daya Manusia Kabupaten Buton.
Co-Authors Aksa, Putriana Amelia Sari Andika Tarumidi Andini, Sarah Angga, La Arifuddin Arifuddin Arifuddin Audi Aulia Baqdal Baqdal Basri, Asriyani Mulia Darmawati, Tuti Dwi Apriza Asfani Ersa Mayora Putri Amalia Gorethi Hadisantoso, Erwin Harjoprawiro, La Hasbudin . Hasbudin . Hendriawan Hendriawan Husin Husin Husin Husin, Husin Icham , Maulana Iffat Al-Tho’riq Kusnan Ika Maya Sari Ika Maya Sari Indra Wati Israyanti, Israyanti Juliana Kusnan, Iffat Al-Tho’riq La Angga La Ode Anto Labangu, Yuli Lestari Lestari, Kurnia Cahya Mulliarny Fitry ningsi Riberu Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muntu Abdullah Nur Asni Nurdin, Emillia Purnaman, Si Made Ngurah Ramadhan, Andi Muhammad Fuad Rindi Ashari Rosnawintang Rosnawintang Sabdan, Sitti Rahmatiah Safaruddin Safaruddin Sulvariany Tamburaka Syaiah Syamsir Nur Wa Ode Aswati Wa Ode Siti Asumi Wawo, Andi Basru Yuli Lestari Labangu