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All Journal Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business Kainawa: Jurnal Pembangunan & Budaya Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Al-Buhuts (e-journal) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Administrasi Bisnis Contemporary Journal on Business and Accounting Innovative: Journal Of Social Science Research Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Vifada Management and Social Sciences Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Syarifuddin Syarifuddin
Fakultas Ekonomi & Bisnis, Universitas Hasanuddin
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Good governance and fiscal capacity in regional expansion: A holistic analysis of qualitative perspective Syarifuddin Syarifuddin; Ratna Ayu Damayanti
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.378

Abstract

This study aims to analyze the problem in a holistic manner of good governance and fiscal capacities in territorial splits. This study is qualitative in which the researchers made a description of the phenomenon, as well as researching the words, a detailed report of the views of informants, and conducting analysis based on the natural set-ting. The study found that the territorial splits undertaken in the Province of West Sulawesi provides the government an opportunity to integrate the three pillars of good governance. These three pillars work together in planning and implementation of regional policy. The study concludes that the territorial splits in the Province of West Sulawesi are a policy that is responsible and important from the aspect of good gover-nance. On the other hand, the study shows that the territorial splits have led to weak local fiscal capacity. This is due to the territorial splits in the area of West Sulawesi province that has not been able to encourage the growth of local fiscal capacity, which in fact it is expected to encourage the degree of fiscal autonomy of the regions.
Sistematis Tinjauan Literatur tentang Kompetensi SDM, Pengendalian Intern, dan Pemanfaatan Sistem Informasi dalam Pengelolaan Barang Milik Negara: Menggali Moderasi Komitmen Pimpinan Masdayati Masdayati; Syarifuddin Syarifuddin; Darmawati Darmawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4982

Abstract

Artikel ini menyajikan tinjauan sistematis terhadap pengaruh kompetensi sumber daya manusia (SDM), sistem pengendalian intern, dan pemanfaatan sistem informasi dalam pengelolaan barang milik negara (BMN), dengan komitmen pimpinan sebagai variabel moderasi. Pengelolaan BMN yang efektif merupakan hal krusial untuk meningkatkan akuntabilitas dan transparansi dalam pengelolaan aset negara. Melalui pendekatan tinjauan literatur, artikel ini mengidentifikasi dan menganalisis temuan dari berbagai penelitian sebelumnya, menggarisbawahi pentingnya kompetensi SDM yang berkualitas, serta implementasi sistem pengendalian intern yang baik dan pemanfaatan sistem informasi yang optimal. Penelitian menunjukkan bahwa komitmen pimpinan berperan penting dalam memfasilitasi dan memperkuat hubungan antara variabel-variabel tersebut dalam konteks pengelolaan BMN. Dengan memahami interaksi antara variabel-variabel ini, diharapkan dapat memberikan wawasan yang berguna bagi pengambil kebijakan dan pemangku kepentingan dalam meningkatkan efektivitas pengelolaan BMN di Indonesia. Temuan dari tinjauan ini juga mengarah pada rekomendasi untuk penelitian lebih lanjut, serta praktik terbaik dalam pengelolaan BMN.
Understanding Profit from the Perspective of Women Daily Cake Sellers Masradin Masradin; Zainal Potton; Syarifuddin Syarifuddin; Darwis Said
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8585

Abstract

This study aims to uncover the meaning of profit from the perspective of home-based cake sellers in Rappocini District, Makassar, as household-based micro-enterprises who play dual roles in the family economy. Using an interpretive phenomenological approach and The Cultural Shaping of Accounting framework, this study explores how life experiences, cultural values, and domestic conditions shape the meaning of profit beyond formal accounting concepts. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using NVivo 12. The results of the study revealed five main themes of profit meaning, namely: as a means of fulfilling daily food needs, financing children's education, household needs, savings to face uncertainty, and as working capital for business sustainability. These findings indicate that profit is understood as a source of welfare, security, and family stability and links the household economy and business economy. This study contributes to the development of accounting studies with a cultural and gender perspective, and provides implications for mentoring MSMEs in the social behavior of micro enterprises.
Co-Authors Ahmad Dzakwan Ahmad Saifur Rijal Aini Indrijawati Alimuddin Alimuddin Amiruddin Amiruddin Amiruddin Andi Firmansyah Andi Rahmatullah Arfandi Arfandi Arifuddin Arifuddin Cepi Pahlevi Darmawati Darmawati Darmawati Darwis Said, Darwis Desyandri Desyandri Fitriza Rahma Haerial Haerial Hilda Novitasari Isyraq Shalihah Jamaluddin Jamaluddin La Ode Kamaluddin Mursidi Lorensia Rampa' Mahlia Muis Masdayati Masdayati Masradin, Masradin Ratna Ayu Damayanti Reza Viola Purba Risha Aprilia Syamsuddin Syamsuddin Yudhi Syarif Rachman Zainal Potton