Articles
ANALISIS KINERJA KEUANGAN SEBAGAI BAROMETER KINERJA PEMERINTAH DAERAH KABUPATEN MAROS SULAWESI SELATAN
Didi Permadi Sukur;
Jamaluddin Majid;
Suhartono Suhartono;
Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/isafir.v2i2.23747
The results of the study show the following: 1) The financial performance of the local government of Maros Regency in terms of the effectiveness ratio is in the effective category for the 2017-2019 fiscal year, while the 2020 budget year is in the less effective category due to the covid-19 pandemic; 2) The financial performance of the Maros district government in terms of the efficiency ratio during the 2017-2020 fiscal year is in the less efficient category. This is a separate alarm for the local government of Maros Regency to be wiser in determining and managing its regional budget; 3) The financial performance of the local government of Maros Regency in terms of the activity ratio is in the poor category because during the 2017-2020 budget year the ratio of operating spending is higher than the ratio of investment spending. In the future, the investment spending ratio should be more dominant in order to maintain public trust and maintain the sustainability of the financial performance of the Maros Regency local government in the long term; 4) The financial performance of Maros Regency in terms of the PAD growth ratio is in the bad category. In addition to the ratio which has continued to decline since the 2017 fiscal year, the ratio has also never reached 25%. This of course must be addressed by the local government of Maros Regency because the PAD target continues to increase every year so that its realization must also continue to be boosted.
Perlakuan Social Distancing: Upaya Masyarakat dan Tenaga Medis Dalam Mengurangi Penyebaran Virus Corona COVID-19
Jamaluddin Majid
Jurnal Multidisiplin Dehasen (MUDE) Vol 1 No 2 (2022): April
Publisher : Universitas Dehasen Bengkulu
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DOI: 10.37676/mude.v1i2.2090
Pandemi covid-19 telah memunculkan tantangan baru untuk diatasi oleh suatu negara, karena memberikan implikasi ekonomi, sosial, pendidikan dan politik tidak saja negara-negara besar akan tetapi hampir seluruh negara didunia. Covid-19 merupakan sejenis virus dari family corona viridae yang menyebabkan penyakit menular dan mematikan yang menyerang manusia pada saluran pernapasan hingga ke paru-paru. Pada umumnya pengidap covid-19 akan mengalami gejala awal berupa deman, sakit tenggorokan, pilek dan juga batuk-batuk bahkan sampai parah dapat menyebabkan pneumonia. Virus ini dapat menular melalui cairan pernafasan yang keluar dari tubuh penderita saat batuk atau mengeluarkan ludah dan riyak. Banyak negara melakukan kebijakan yang diterapkan di dalam wilayahnya. Seperti sistem kebijakan lockdown, atau social distancing terhadap masyarakat. Itu sebabnya pemerintah Indonesia saat ini mengimbau serta mengingatkan kegiatan dari social distancing. Secara khusus yaitu mengenai bagaimana negara merespons dan berupaya mencegah dan menghentikan penyebaran virus jauh lebih luas. Beberapa negara menunjukkan keberhasilan, tetapi ada pula yang menunjukkan kegagalan dari kebijkan tersebut. Tulisan pendek ini mencoba untuk menganalisis dampak pandemi COVID-19 suatu negara dalam implikasi dari masyarakat dan para tenaga medis dalam suatu kebijakan social distancing atau jaga jarak.
FACTORS AFFECTING THE RELIABILITY OF FINANCIAL REPORTING WAJO THE COUNTY LOCAL GOVERNMENT
Dian Hajra;
Jamaluddin Majid
Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021
Publisher : Universitas Muhammadiyah Makassar
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DOI: 10.26618/profitability.v5i1.4854
This study aims to see whether the quality of human resources, the application of accounting standards and information governance affects the financial reporting of local governments in Wajo Regency. The population of this study were all employees of the financial division of the SKPD in the scope of Wajo Regency, namely the Department of Public Works for Spatial Planning and Land, the Office of Health and the Office of Agriculture and Food Security. This type of research is quantitative research. Collecting data from filling out questionnaires. The data collected were processed using SPSS with multiple linear regression analysis to test the hypothesis. Based on the results of research, the government can ignore that the quality of human resources and the application of accounting standards have a positive effect on regional financial reporting. Meanwhile, the use of information technology has no effect on local government financial reporting. This may be due to the fact that the SKPD is lacking in maximizing the integrated computer system.
TELAAH KRITIS: FALSAFAH BUDAYA NENE’ MALLOMO SEBAGAI ETIKA PEMERINTAHAN DALAM PENGELOLAAN KEUANGAN DAERAH (Studi Pada Badan Pengelola Keuangan Daerah Kabupaten Sidrap)
Andi Yusrifal;
Jamaluddin Majid
Jurnal Ilmiah Akuntansi Peradaban Vol 5 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/jiap.v5i2.11816
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui nilai-nilai filosofi nene 'mallomo sebagai tata kelola etis di bidang manajemen keuangan dan untuk menentukan nilai-nilai filosofi nene' mallomo dalam pencapaian kinerja badan pengelola keuangan daerah Sidenreng Rappang. Penelitian ini adalah penelitian kualitatif yang menghasilkan data deskriptif dalam bentuk pidato atau tulisan tentang perilaku mereka yang diamati. Pendekatan entnografi digunakan untuk memahami sudut pandang masyarakat adat terkait dengan pengelolaan keuangan. Melakukan pairing nilai-nilai moral lokal atau elemen filosofis nene 'mallomo di bidang manajemen keuangan dan menggunakan paradigma kritis untuk memahami karakteristik komunitas ini yang lebih komprehensif. Hasil penelitian menunjukkan bahwa pengelolaan keuangan Kabupaten Sidrap sudah dapat dikatakan baik. Ini karena pejabat pemerintah sudah tahu dan menerapkan nilai-nilai filosofi nene 'mallomo the Value macca, malempu, warani na magetteng di bidang proses manajemen keuangan. Dari perspektif teori agensi yang membuat motivasi dalam hal kinerja karena pejabat pemerintah menyadari tanggung jawab mereka kepada masyarakat begitu besar. Pencapaian kinerja terkait Badan Pengelola Keuangan Daerah belum sepenuhnya optimal. Masih ada kendala atau masalah dalam proses pencapaian kinerjanya. Untuk selanjutnya diharapkan BPKD berada dalam pencapaian program dan kegiatannya yang dikelola secara lebih ekonomis, efisien dan efektif.Kata kunci: Manajemen Keuangan, Nene'Mallomo, Agency Agency, Kinerja. ABSTRACTThe purpose of this research was to determine the values of philosophy nene' mallomo as ethical governance in the financial management area and to determine the values of philosophy nene 'mallomo in the achievement of the performance of regional financial management Agency Sidenreng Rappang.This study is a qualitative research that produces descriptive data in the form of speech or writing on the behavior of those who observed. Entnografi approach is used to understand the viewpoint of indigenous peoples related to financial management. Perform pairing local moral values or philosophical element nene' mallomo in the area of financial management and use critical paradigm in order to understand the characteristics of this community is more comprehensive.The results showed that the financial management of the district Sidrap can already be said to be good. This is because government officials already know and apply the values of philosophy nene 'mallomo the Value macca, malempu, warani na magetteng in the area of financial management process. From the perspective of agency theory that makes motivation in terms of performance because government officials are aware of their responsibility to the community so great. The achievement of the performance related to Regional Financial Management Agency has not fully Optimal. Still there are obstacles or problems in the process of achieving its performance. For further BPKD expected to be in the achievement of its programs and activities managed in a more economical, efficient and effective. Keywords: Financial Management, Nene'Mallomo, Agency Theory, Performance.
TIME BUDGET PREASURE AND TURNOVER INTENTION WITH DYSFUCTIONAL ACCOUNTANT BEHAVIOR
Jamaluddin Majid;
Ambo Asse
International Journal of Economics Management and Social Science Vol 1 No 1 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing
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DOI: 10.32484/ijemss.v1i1.3
A public accountant as a profession that provides assurance services about historical financial report information to the public is required to have adequate accounting knowledge and accounting skills as well as personal qualities. Such personal qualities will be reflected in his professional behavior. Professional behavior of public accountant one of them embodied in the form of avoid dysfunctional behavior of accountant. dysfunctional behavior is related to time budget pressure and turnoer intention. A high level of time budget pressure will encourage auditors to perform dysfunctional behaviors. The desire to quit working is also judged to affect the irregularities of auditor behavior. There is a significant positive correlation between intention turnover and dysfunctional audit behavior due to decreased fears of possible sanctions if such behavior is detected.
THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, INFORMATION TECHNOLOGY AND ACCOUNTABILITY ON THE QUALITY OF REGIONAL FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEMS AS A MODERATION (STUDY IN DISTRICT OF GOWA)
Nurul Nadila Idward;
Jamaluddin Majid;
Mediyati Mediyati
International Journal of Economics Management and Social Science Vol 1 No 4 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing
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DOI: 10.32484/ijemss.v1i4.22
This study aims to examine the influence of competence of human resources, utilization of information technology and accountability to the quality of local government financial statements. This research also aims to test the variable of internal control system of moderation of human resources competence relation, This study aims to examine the influence of competence of human resources, utilization of information technology and accountability to the quality of local government financial report. This research is a quantitative research with descriptive approach. The sampling technique used purposive sampling method. The sample in this research is employees of Regional Financial Management Agency (BPKD), while the number of questionnaires processed in this study as many as 34 pieces of questionnaires. The results showed that the competence of human resources, the utilization of information technology and accountability have a positive effect on the quality of local government financial statements. The internal control system is unable to moderate the competence variable of human resources and utilization of information technology to the quality of the regional financial report, but the internal control system is able to moderate the variable of accountability to the quality of local government financial report.
The Financial Technology: Meningkatkan Inclusif Financial Emkm Di Era Pandemi Covid-19
Jamaluddin Majid
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero
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DOI: 10.54259/akua.v1i1.155
This study aims to find out how the role of financial technology (fintech) in realizing financial inclusion for micro, small and medium-sized entities (EMKM) during the covid-19 pandemic which is currently endemic. The research method applied in this paper is a qualitative method by collecting data through literature study. The results of the study indicate that the Covid-19 pandemic indirectly affects the increase in the use of technology, including in the financial sector, by using fintech. In addition, Fintech provides easy access to various types of financial services, can reach all EMKM to remote areas, opens easier and faster access to business financing, and contributes to EMKM empowerment and the local economy in increasing EMKM financial inclusion.
Peran Transparansi dalam Memoderasi Determinan Kualitas Laporan Keuangan Daerah
Muh Mujihal Fikri Jalil;
Jamaluddin Majid
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara
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DOI: 10.53654/tangible.v7i1.254
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Standar Akuntansi Pemerintah, Sistem Informasi Keuangan Daerah dan kompetensi SDM terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Wajo dengan variabel transparansi sebagai pemoderasi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal asosiatif. Metode pengumpulan data dilakukan dengan pengisian kuisioner oleh responden, kemudian dianalisa dengan regresi berganda dan Moderated Regression Analysis. Hasil penelitian mengungkapkan bahwa penerapan Standar Akuntansi Pemerintah, Sistem Informasi Keuangan Daerah dan kompetensi SDM secara parsial berpengaruh signifikan dan positif terhadap kualitas laporan keuangan daerah. sebaliknya transparansi tidak mampu memoderasi penerapan SAP dan Sistem Informasi Keuangan Daerah, tetapi mampu memoderasi kompetensi SDM terhadap kualitas laporan keuangan. ABSTRACT This study aims to determine the effect of the application of Government Accounting Standards, Regional Financial Information Systems, and HR competencies on the quality of local government financial reports in Wajo Regency with transparency as a moderating variable. This study uses a quantitative method with an associative causal approach. The method of data collection is done by filling out questionnaires by respondents, then analyzed by multiple regression and Moderated Regression Analysis. The results of the study revealed that the application of Government Accounting Standards, Regional Financial Information Systems, and HR competencies partially had a significant and positive effect on the quality of regional financial reports. on the other hand, transparency is not able to moderate the application of SAP and the Regional Financial Information System, but can moderate the competence of human resources on the quality of financial reports.
PENGARUH SELF EFFICACY DAN EMOTIONAL STABILITY TERHADAP CORPORATE SUSTAINABILITY DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI
Karmila Malik;
Jamaluddin Majid;
Suhartono Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/isafir.v3i1.29131
This study aims to determine the effect of self-efficacy and emotional stability on corporate sustainability with an internal control system as a moderating variable at PT. Suracojaya Abadi Motor Yamaha Makassar. This research is a quantitative research with associative research approach.The population in this study is the company PT.Suracojaya Abadi Motor Yamaha Makassar using data collection methods with sample techniques. The number of samples in this study were 120 respondents, while the samples in this study were employees of PT. Suracojaya Abadi Motor Yamaha Makassar. The data analysis technique used is multiple linear regression analysis.The results of the analysis show that self-efficacy and emotional stability have a significant positive effect on corporate sustainability and the internal control system moderates the effect of self-efficacy and emotional stability on corporate sustainability.
BUDAYA SIRI’; REJUVENANTING OF THE CREATIVE PROFESSION MENUJU PEACE GOVERNANCE FRAMEWORK
Andi Laela Kadriati Taufiq, Jamaluddin Majid
Accounting Profession Journal (APAJI) Vol. 2 No. 1 (2020): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus
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DOI: 10.35593/apaji.v2i1.7
Penelitian ini bertujuan untuk mengetahui budaya Siri dapat memitigasi creative profession, untuk mengetahui budaya Siri dapat mewujudkan peace governance framework. Metode yang digunakan dalam penulisan ini adalah metode kualitatif dan menggunakan metode etnografi. Hasil penelitian menunjukkan bahwa creative profession dapat dimitagasi oleh budaya Siri yang merupakan salah satu kearifan lokal yang ada di Makassar serta budaya Siri tersebut dinilai dapat mewujudkan adanya kerangka tata kelola yang damai dalam profesi akuntan.