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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat International Journal of Economics Development Research (IJEDR)
Amiruddin Amiruddin
Hasanuddin University
Economics, Econometrics & Finance Social Sciences Other

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PKM KONSERVASI AIR TANAH DI KECAMATAN MAPPAKASUNGGU DAN MANGGARABOMBANG KABUPATEN TAKALAR Muhammad Hamzah Syahruddin; Amiruddin Amiruddin; Halmar Halide; Sakka Sakka; Makhrani Makhrani
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 4 No. 2 (2020): Jurnal Panrita Abdi - Juni 2020
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1099.32 KB) | DOI: 10.20956/pa.v4i2.4896

Abstract

Groundwater Conservation in Mappakasunggu and Manggarabombang, District TakalarAbstract. Groundwater is water that is contained in layers of soil or rocks below the surface. Many damages are caused by excessive groundwater extraction. For example, one of the residents' wells in Tamaona Lengkese that had been closed because the water had turned to salt water after being used for 10 years. This phenomenon shows that there is sea water intrusion because the rate of groundwater exploitation is greater than the rate of recharge. Besides that, every year there is a drought in the dry season and flooding in the rainy season. Therefore, to avoid a prolonged water crisis, there must be efforts from the government and all levels of society to conserve groundwater. To overcome the various problems of the partners, the Unhas PPMU-PKM team conducted groundwater conservation counseling and training. Counseling is done to the community to understand the existence of ground water and how its conservation. While training was given to improve the skills of the community to conserve groundwater. The results of this education and training are that more than 80% participants have understood how the presence of ground water and its conservation and are able to conserve groundwater with infiltration holes and injection wells.Keywords: Biopore, permeability, ground water, conservation.Abstrak. Air tanah adalah air yang terdapat dalam lapisan tanah atau bebatuan di bawah permukaan tanah. Banyak dampak kerusakan yang ditimbulkan akibat pengambilan air tanah yang berlebihan. Sebagai contoh, salah satu sumur  warga di Tamaona Lengkese yang telah ditutup karena airnya sudah berubah menjadi air asin setelah digunakan 10 tahun. Fenomena ini menunjukkan adanya intrusi air laut karena laju pengambilan air tanah jauh lebih besar dibandingkan dengan laju pengimbuhan. Selain itu setiap tahun di daerah tersebut terjadi kekeringan pada musim kemarau dan banjir pada musim hujan. Oleh karena itu, harus ada upaya pemerintah dan lapisan masyarakat untuk melakukan konservasi air tanah untuk menghindari krisis air berkepanjangan. Untuk mengatasi berbagai persoalan mitra tersebut tim PPMU-PKM Unhas melakukan penyuluhan dan pelatihan konservasi air tanah. Penyuluhan dilakukan kepada masyarakat untuk memahami keberadaan air tanah dan bagaimana konservasinya. Sedangkan pelatihan diberikan untuk meningkatkan keterampilan masyarakat untuk melakukan konservasi air tanah. Hasil dari penyuluhan dan pelatihan ini adalah peserta telah memahami bagaimana keberadaan air tanah dan konservasinya diatas 80% dan mampu melakukan konservasi air tanah dengan lubang resapan dan sumur injeksi.Kata kunci:  Biopori, permeabilitas, air tanah, konservasi.
PERCEPTIONS OF MSME ACTORS TOWARDS DISCLOSURE OF SUSTAINABILITY REPORTS (CASE STUDY ON MSME BONTOLOE, TAKALAR DISTRICT) Nadhirah Nagu; Anas Iswanto Anwar; Mursalim Nohong; Amiruddin Amiruddin; Haeriah Hakim; Muhammad Rifai; Audy Alifia Rudy
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 2 (2023): 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/assets.v13i2.39808

Abstract

This study aims to examine differences in the perceptions of MSME actors on sustainability reporting disclosures. This difference in perception will be tested on environmentally sensitive MSMEs and non-environmentally sensitive MSMEs. Differences in the perceptions of MSME actors will then be tested on the compliance aspect; aspects of understanding sustainability; sustainable corporate governance aspects; aspects of political, environmental and social sustainability performance; and aspects of the economic performance of SMEs. The research population is the research sample used, consisting of 120 MSME actors consisting of 10 service MSMEs and 110 non-service MSMEs. The research data was processed using SPSS 25. The results of the study showed that there were significant differences in aspects of sustainable understanding, aspects of political, environmental and social sustainability performance, and aspects of economic performance between environmentally sensitive MSMEs and non-environmentally sensitive MSMEs, but there were no differences significantly to the compliance aspect and sustainable corporate governance aspects.
Auditor Performance from the Perspective of Independence and Professional Ethics: Factors Affecting the Decline in Audit Quality Serilia Tangalayuk; Aunneke Julisda Paembonan; Nurhikmah Dewi Anugrah; Amiruddin Amiruddin
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9621

Abstract

This study aims to analyse auditor performance from the perspective of independence and professional ethics as determining factors in preventing reduced audit quality practices (RAQP). This study focuses on understanding how these two dimensions interact to influence professional behaviour and audit credibility. This study uses a Systematic Literature Review (SLR) approach with the Watase Uake method to identify and synthesise previous studies relevant to auditor performance, independence, ethics, and audit quality decline. Data were collected from Scopus-indexed journals (Q1–Q4) and other international sources between 2020 and 2025, resulting in 33 relevant articles selected through a structured screening process and thematic analysis. Findings indicate that auditor independence significantly influences performance quality by maintaining professional scepticism and objectivity, while professional ethics reinforce moral responsibility and integrity in decision-making. The main threats to audit quality stem from client pressure, time constraints, and role conflicts that trigger dysfunctional behaviours such as reducing audit quality practices (RAQP). Conversely, a strong ethical culture and effective organisational governance can minimise these risks. This study provides insights for audit firms, regulators, and educational institutions to strengthen ethical culture, develop resilience training, and implement strict independence policies to improve audit quality and public trust in the accounting profession. This research offers a comprehensive synthesis linking independence and professional ethics as two determinants of auditor performance and audit quality—areas that have often been explored separately in previous studies.
Critical and Reflective Analysis of the Evolution of the Audit Process in the Digital Age Andi Nurul Azizah; Detri Heri Gumita; Zuhalwah Yuliah Ilham; Amiruddin Amiruddin
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9630

Abstract

Analysing the evolution of the audit process in the digital era, evaluating the implications of technology on methodology, quality, auditor competence, ethics, and the effectiveness of internal controls, with a focus on opportunities and challenges in developing countries. A Systematic Literature Review (SLR) of 29 articles (2015-2025) from Scopus, ScienceDirect, Publish and Pearish, and Google Scholar using thematic analysis to identify patterns, contradictions, and trends. Technologies such as AI, Big Data, Blockchain, RPA, and Continuous Auditing are transforming auditing into an automated, real-time, and predictive model, increasing efficiency and reducing costs. Risks include algorithmic bias, lagging regulations, and the need to transform the role of auditors into strategic advisors with digital competencies. Recommendations include strengthening auditor competencies through digital education, regulatory adaptation, and RPA implementation in developing countries to maintain audit relevance, improve governance, and stakeholder confidence in financial reporting. A multidimensional critical-reflective approach that integrates technology, profession, control, and ethics with a unique focus on the context of developing countries.
The Impact of Digitalisation and Information Technology on the Audit Process and Auditor Decision-Making Sri Nurul Izzah; Nur Huzaemah; Amiruddin Amiruddin
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9649

Abstract

Developments in digitalisation and information technology have changed the perspective on the auditing profession, shifting from traditional manual practices to integrated technology in auditing. The purpose of this study is to analyse in depth how technologies such as Artificial Intelligence (AI), Big Data Analysis, Blockchain, Robotic Process Automation (RPA), and Enterprise Resource Planning (ERP) influence audit procedures and decision-making by auditors. Using a descriptive and exploratory literature review approach, this study combines the latest empirical and conceptual findings for the period 2021 to 2025. The results show that digitalisation improves efficiency, accuracy, and transparency in auditing through process automation and large-scale data analysis. The use of AI and RPA allows auditors to focus more on strategic analysis and risk assessment, while blockchain improves the reliability of audit evidence by recording immutable transactions. However, this transformation also brings challenges such as a lack of digital competence among auditors, the risk of dependence on automated systems, and ethical and cybersecurity issues. Therefore, success in digital auditing depends not only on the use of technology, but also on good digital literacy, ready infrastructure, and effective ethical governance. This study contributes theoretically to the understanding of the relationship between digitisation and auditor decision-making, and points the way for future research on the impact of technology on auditor independence and professionalism in the digital age.
Co-Authors Andi Nurul Azizah Anwar, Anas Iswanto Audy Alifia Rudy Aunneke Julisda Paembonan Detri Heri Gumita Haeriah Hakim Halmar Halide Makhrani, Makhrani Muhammad Hamzah Syahruddin, Muhammad Hamzah Muhammad Rifai Mursalim Nohong Nadhirah Nagu Nur Huzaemah Nurhikmah Dewi Anugrah Sakka Sakka Serilia Tangalayuk Sri Nurul Izzah Zuhalwah Yuliah Ilham