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All Journal Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Jurnal Minds: Manajemen Ide dan Inspirasi Tekstual Sosioreligius: Jurnal Ilmiah Sosiologi Agama Jurnal Mirai Management PENDIPA Journal of Science Education Jurnal Pendidikan Matematika Raflesia Hasanuddin Journal of Applied Business and Entrepreneurship AFEBI Islamic Finance and Economic Review SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting YUME : Journal of Management MEDIA INFORMASI EIGEN MATHEMATICS JOURNAL Jurnal Kumparan Fisika Maspul Journal of Community Empowerment Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Akuntansi Peradaban Borneo Journal of Biology Education (BJBE) Journal of Literate of English Education Study Program (JLe) Akuntansi'45 International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Pengabdian Masyarakat Waradin Jurnal Masyarakat Mengabdi Nusantara Amplitudo: Jurnal Ilmu dan Pembelajaran Fisika Nursing Applied Journal Jurnal Pengabdian Bidang Kesehatan International Journal of Economic Research and Financial Accounting Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Nirwana Nirwana
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Sosialisasi Kompor Gasifikasi KOMAS Untuk Kebutuhan Memasak Di Desa Batu Belah Kabupaten Kampar Zulfansyah Zulfansyah; Hari Rionaldo; Zuqni Meldha; Nirwana Nirwana; Maria Peratenta; Sri Helianty
Jurnal Masyarakat Mengabdi Nusantara Vol. 2 No. 4 (2023): Desember : Jurnal Masyarakat Mengabdi Nusantara
Publisher : Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v2i4.212

Abstract

The shortage of availability and increasing prices of Liquefied Natural Gas (LPG) encourage some people to use firewood as an alternative to traditional cooking fuel. The utilization of conventional stoves for combustion results in the generation of carbon monoxide (CO) emissions which can be dangerous to human health. Gasification stoves produce less CO emissions than conventional stoves and produce thermal efficiencies up to 35%. The shortage and high expense of LPG can be avoided by using biomass waste, such as twigs, wood chips, and palm fronds, as fuel for gasification stoves instead of kerosene or LPG. The gasification stove used in the socialization was designed based on the dimensions of the Champion Stove Top-Lit Up Draft. Wood logs that have been cut to a size of 6–9 cm and a width of 1 cm are utilized as fuel. 1.5 liters of water were successfully boiled for nine minutes by KOMAS gasification stoves. This socialization activities attracted the attention community of Batu Belah Village and at the end of this socialization, the team gave gasification stoves to the local community as an effort to apply the technology.
UNFOLDING THE INDEPENDENCE DILEMMA OF THE INTERNAL SUPERVISION UNIT AUDITORS: PHENOMENOLOGY STUDY Syarif Syahrir Malle; Alimuddin Alimuddin; Nirwana Nirwana
Patria Artha Journal of Accounting dan Financial Reporting Vol 3, No 1 (2019): 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.v3i1.193

Abstract

This study aimed to comprehend and unfolding the reality of the independence dilemma faced by auditors of the Internal Control Unit at the Alauddin Makassar Islamic University. In achieveing the objective of the study, the reasercher conducted observation and interviews in collecting the data, while the exploration of the understanding and awareness of the informant is done in depth using epoche. Data were analyzed by qualitative method interpretively with phenomenology as a research design. The results of the study revealed that the reality experienced by the auditors of SPI UIN Alauddin Makassar showed an ethical gap. There was a "distance" between the expectations and reality of the auditor's self to the relationship with the chancellor, as well as the auditor's relationship with the auditee. This study also revealed the meaning of independence from the perspective of the auditor's spiritual awareness.
Role System Control Internal In Accounting Fraud Prevention Mustafa, Mifta; Haliah Haliah; Nirwana Nirwana
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.241

Abstract

This study aims to analyze the role and influence of the attitude of internal auditor independence and the whistleblowing system in efforts to detect fraud in various business sectors, both private companies, state-owned companies, banking, and government institutions. This study is a qualitative study using a descriptive analysis method based on literature studies based on secondary data obtained through journal articles and previous research in the period between 2018 - 2023. The results obtained from this study are that the attitude of internal auditor independence and the whistleblowing system have a significant positive effect on the ability to detect fraud. This cannot be separated from the influence of several factors that underlie the effectiveness of the implementation of the attitude of independence and the whistleblowing system, including the control environment, the length of the relationship with the client, incentives for whistleblowers, and regulations regarding whistleblower protection.
Kegiatan Berbagi Kasih: Pembagian Bubur Kacang Ijo Untuk Anak-Anak Yatim Piatu Sebagai Bentuk Kepedulian Sosial di Panti Asuhan Puteri Melati `Aisyiyah Nurul Hidayat; Januari Darung; Kartini Kartini; Nirwana Nirwana; Syarima Z; Qoningatun Nashikhah
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 3 No. 5 (2025): Oktober : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i6.1124

Abstract

Sharing love is a form of caring for others, especially for orphans in orphanages. On Friday 20 September 2024, we held a love sharing event by distributing green bean porridge to orphans at the Puteri Melati `Aisyiyah Orphanage in Sebengkok, Tarakan. This event aims to provide simple happiness and strengthen ties between the community and children in orphanages. Social activities such as sharing food are often considered trivial. In fact, for those living in orphanages, healthy and nutritious food is an important need that is sometimes difficult to meet regularly. By distributing green bean porridge, we not only provide nutritional intake that is beneficial for the body, but also provide happiness and new enthusiasm for the children there. This activity is a form of love that they can feel directly, both through the taste of the food they enjoy and through our presence who provides attention and care. Apart from that, green bean porridge has its own meaning in the tradition of sharing in Indonesian society. As a food that is often associated with moments of togetherness and mutual cooperation, green bean porridge is a symbol of simplicity and sincere love. When this porridge is distributed in orphanages, it is not just food, but becomes a symbol of concern from those who care about the welfare of the children there. Social concern is an attitude of connection with humanity in general, an empathy for every member of the human community, for example female students. Community service is one of the media to hone student awareness in carrying out community service.
MENGUKUR KINERJA SUMBER DAYA MANUSIA DENGAN PENDEKATAN HUMAN RESOURCES SCORECARD Amalia, Alia Rezki; Haliah Haliah; Nirwana Nirwana
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.270

Abstract

Human resources are one of the main factors in determining the success of a company, agency, or organization so that it becomes an inseparable unit. Therefore, it is necessary to have human resources with high competence to support the improvement of employee performance. Human resources scorecard is the capacity to design and implement a HR strategic measurement system that represents an important tool that companies used to develop and deploy more effective HR strategies. The purpose of this study is to describe the measurement of employee performance using the Human Resources Scorecard measurement system approach from various perspectives. This study uses a systematic literature review. The results of the review show that the average performance achievement that meets the performance level is good, although there are still some from the perspective of this Human Resources Scorecard that has not been achieved in both the service and manufacturing industries. Consequently, every company must be able to assess the performance of its employees so that it can increase motivation, provide comfort and improve the contribution of each individual in the company so the goals could be achieved.
Asuhan Kebidanan pada Ny. “Y” dengan Anemia Ringan di RSKD Ibu dan Anak Pertiwi Makassar Tahun 2024 Jumriana Ibriani; Nirwana Nirwana; Fitri Kumalasary; Nurul Fitrahminarsih N
NAJ : Nursing Applied Journal Vol. 3 No. 1 (2025): NAJ : Nursing Applied Journal
Publisher : LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57213/naj.v3i1.580

Abstract

Anemia in pregnancy is a condition in which the hemoglobin level in the blood is below normal. This condition is caused by a decrease in the number of red blood cells or a decrease in hemoglobin levels, which results in a decrease in the oxygen transport capacity needed by important organs for both the mother and the fetus. Types of research and techniques for obtaining primary and secondary data. The subject of the study, pregnant women in Mrs. Y, 32 years old, G6P4A1, gestational age 39 weeks 3 days, single fetus, alive, intrauterine, with the lowest part of the head, experiencing mild anemia. Place of research, at RSKD Ibu dan Anak Pertiwi Makassar. Conclusion of the research results, From the Midwifery Care given to Mrs. Y with Mild Anemia at RSKD Ibu dan Anak Pertiwi Makassar, using 7 steps Varney went smoothly and there was no potential diagnosis.
Strategi Pencegahan Fraud dalam Pemilihan Penyedia Jasa Konstruksi: Pendekatan Tinjauan Literatur Sistematik Vandy Rahmarta; Nirwana Nirwana; Syamsuddin Syamsuddin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4958

Abstract

Fraud dalam pemilihan penyedia jasa konstruksi menjadi salah satu tantangan besar yang dihadapi oleh Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR) di Indonesia. Berbagai kasus fraud telah menyebabkan kerugian finansial yang signifikan dan merusak reputasi serta kualitas proyek konstruksi. Artikel ini bertujuan untuk mengidentifikasi dan mengevaluasi strategi pencegahan fraud yang efektif melalui pendekatan tinjauan literatur sistematik. Dengan menelaah sejumlah penelitian dan publikasi akademik, artikel ini menyajikan analisis mendalam mengenai tiga aspek utama: transparansi, akuntabilitas, dan pendidikan serta pelatihan. Hasil tinjauan menunjukkan bahwa transparansi dalam proses pemilihan penyedia jasa sangat penting untuk mengurangi potensi fraud. Akuntabilitas melalui pengawasan internal dan eksternal memainkan peran kunci dalam menjaga integritas proses pemilihan. Selain itu, pendidikan dan pelatihan yang memadai bagi pegawai dapat meningkatkan kesadaran dan kapasitas dalam mendeteksi serta mencegah fraud. Artikel ini menyimpulkan bahwa penerapan strategi pencegahan yang komprehensif dapat secara signifikan mengurangi risiko fraud, meningkatkan efisiensi proses pemilihan, dan memperkuat kepercayaan publik terhadap sektor konstruksi di Indonesia.
Pengaruh Pemahaman Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan : Studi Kasus Pada Pemerintah Daerah Kabupaten Pulau Taliabu Sandra Jeanet Muntu; Wa Ode Helda; Helda Nelvia; Hasbullah Hasbullah; Nirwana Nirwana; Darmawati Darmawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3755

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman Standar Akuntansi Pemerintahan (SAP) terhadap kualitas laporan keuangan pada Pemerintah Daerah Kabupaten Pulau Taliabu. Kualitas laporan keuangan diukur dari aspek relevan, andal, dapat dipahami, dan dapat dibandingkan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei, dimana data dikumpulkan melalui kuesioner yang disebarkan kepada pegawai di Badan Pengelolaan Keuangan dan Aset Daerah yang terkait langsung dengan penyusunan laporan keuangan Pemerintah Daerah. Hasil analisis menunjukkan bahwa terdapat hubungan yang signifikan antara pemahaman SAP dan kualitas laporan keuangan. Pegawai yang memiliki pemahaman yang lebih baik tentang SAP cenderung menghasilkan laporan keuangan yang lebih berkualitas. Penelitian ini menyarankan pentingnya pelatihan dan pengembangan kompetensi bagi aparatur pemerintah untuk meningkatkan pemahaman terhadap SAP, sehingga dapat mendukung transparansi dan akuntabilitas pengelolaan keuangan daerah.
Analisis Pengaruh Akuntabilitas dan Transparansi Terhadap Pengelolaan Anggaran Belanja Dinas Sosial Kota Makassar Sitti Jam'iah H.A; Gde Made Dwi Praditya Rahadi; A. Indrianti Ismunandar; Darmawati Darmawati; Nirwana Nirwana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3932

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap pengelolaan anggaran belanja Dinas Sosial Kota Makassar. Metode yang digunakan adalah kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang dibagikan kepada 100 pegawai Dinas Sosial Kota Makassar dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa akuntabilitas dan transparansi memiliki pengaruh positif dan signifikan terhadap pengelolaan anggaran. Uji asumsi klasik yang mencakup uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi menunjukkan bahwa model regresi yang digunakan memenuhi semua asumsi yang diperlukan. Koefisien determinasi (R²) sebesar 0.65 menunjukkan bahwa 65% variasi dalam pengelolaan anggaran dapat dijelaskan oleh akuntabilitas dan transparansi. Uji F menunjukkan bahwa model regresi signifikan secara keseluruhan dengan nilai F-hitung sebesar 45.67 dan p-value sebesar 0.000. Temuan ini menunjukkan pentingnya meningkatkan akuntabilitas dan transparansi dalam pengelolaan anggaran untuk mencapai penggunaan dana yang lebih efektif dan efisien. Rekomendasi yang diberikan termasuk peningkatan pelatihan dan pendidikan terkait akuntabilitas dan transparansi bagi pegawai, implementasi teknologi informasi untuk meningkatkan transparansi, dan peningkatan sistem pengawasan dan evaluasi terhadap penggunaan anggaran.
The Relationship Between Realization Of Apbd And Regional Economic Growth: An Empirical Study In Makassar City Fitriani Fitriani; Haliah Haliah; Nirwana Nirwana
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 6 (2025): IJHESS JUNE 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i6.1643

Abstract

This study aims to analyze the relationship between the realization of the Regional Revenue and Expenditure Budget (APBD) and economic growth in Makassar City during the 2020–2023 period. The approach used is quantitative with descriptive statistical analysis methods, Pearson correlation, and simple linear regression. Secondary data were obtained from BPS, the APBD Realization Report, and documents from the Ministry of Finance and Bappeda. The results of the study show that regional spending increased significantly from IDR 4.21 trillion in 2020 to IDR 5.64 trillion in 2023. On the other hand, economic growth showed a post-pandemic recovery with an average annual growth of 3.25%. The correlation test shows an r value of 0.91, which indicates a very strong positive relationship between regional spending and economic growth. The regression equation Y = -3.54 + 1.78X confirms that public spending plays an important role in driving economic development in Makassar City.
Co-Authors A. Indrianti Ismunandar Abd. Rasyid Syamsuri ABDUL HAMID HABBE Abdul Razak Munir Adrian Syawal Ahmad Wiranto Ainun Azzarah Annur Alimuddin Alimuddin Amalia, Alia Rezki Andi Kusumawati Andi Rahma Nur Alam Andi Wawo Angelina Debbie Asri Aulia Ainun Bahruddin Darmawati Darmawati Dedy Hamdani Dewi Anggraeni Dewi Herawaty Dewi Retnaningati Donny Kurniawan Dwi Reski Marham Novianti Eko Swistoro Erdiyanto Erdiyanto Erniati Erniati Eva Efriyani Fernando S Sihotang Fitri Kumalasary Fitriani Fitriani Frengky Mandacan Galih Ageng Pambudi Gde Made Dwi Praditya Rahadi Habib, Alltop Amri Ya Hafsah Hafsah Haliah, Haliah Hanis Destrini Hari Rionaldo Hasbullah Hasbullah Helda Nelvia Hendri, Yola Bertilsya Husnul Hatima Hutri Rara Panggalo Ian Siswanto Idral Amri Indra Sakti Irdoni HS Irdoni Irdoni Irmayanti Sudirman Januari Darung Joni Miharyono Jumriana Ibriani Kartini Kartini Kiran Salsabilah Lisa Legawati M Lutfi Firdaus M. Lutfi Firdaus Maliyo Junizon Mansur Mansur Maradona Maradona Maria Peratenta Marina Marina Muhammad Ismail Mustafa, Mifta Mustika Hadijati Muthmainnah Mursidin Nico Gunawan Noferi Yanli Nur Alam Fajar Nur alim Bahri Nurayni Wahdaniyah Nurmilasari Nurmilasari Nurul Fitrahminarsih N Nurul Fitriyani NURUL HIDAYAT Nyoman Rohadi Pratiwi Bayuningrum Qoningatun Nashikhah Rahmad Agung Yanuardhi Randi Farlindo Rexi Agusmin RIA AGUSTIN Ria Aprilia Rico Januar Sitorus Ridwan Ridho Rika Dwi Ayu Parmitasari Risky Deliana Safira Welay Salma Liska Sandra Jeanet Muntu Septiani Lestari Sitti Jam'iah H.A Sri Helianty Suhairi Suhairi Suhendri Suhendri Susilawati Susilawati Syahruni Syahruni Syamsu Herman Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsul Alam Syarif Syahrir Malle Syarima Z Tria Wulandari Ummu Aiman Vandy Rahmarta Vijay Amar Wa Ode Helda Wahidah Abdullah Wahyu Widada Wasriani Wasriani Yolanda, Yogi Yustinawati Yustinawati Yusuf Bahtiar Zulfansyah Zulfansyah Zuqni Meldha