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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal Musamus Accounting Journal JEMMA | Journal of Economic, Management and Accounting Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JES (Jurnal Ekonomi STIEP) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) International Journal of Economics and Management Research KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Siti Munawaroh
Universitas Muhammadiyah Berau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH INDEPENDENSI, KOMPETENSI, DAN ETIKA PROFESI, TERHADAP KUALITAS AUDIT INTERNAL PADA KANTOR INSPEKTORAT KABUPATEN BERAU Munawaroh, Siti; Ganie, Djupiansyah; Purwanto, Sayugo Adi; Correia, Caetano Carceres
JEMMA (Journal of Economic, Management and Accounting) Vol. 8 No. 2 (2025): (on proses)
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v8i2.3148

Abstract

AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh independensi, kompetensi, dan etika profesi terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Berau. Data primer dikumpulkan melalui kuesioner yang dibagikan kepada 30 orang responden yaitu auditor internal Kantor Inspektorat Kabupaten Berau Alat analisis yang digunakan adalah: uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi, uji t, dan uji F. Penelitian ini menyimpulkan bahwa bahwa independensi, kompetensi, dan etika profesi berpengaruh positif atau searah terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Berau. Independensi, kompetensi, dan etika profesi secara simultan memiliki pengaruh yang signifikan terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Berau. independensi, kompetensi, dan etika profesi mampu memberikan kontribusi pengaruh sebesar 97,2% pada kualitas laporan audit internal pada Kantor Inspektorat Kabupaten Berau. Kata Kunci: independensi, kompetensi, etika profesi, kualitas audit internal.AbstractThe purpose of this study is to analyze the influence of independence, competence, and professional ethics on the quality of internal audits at the Berau Regency Inspectorate Office. Primary data were collected through questionnaires distributed to 30 respondents, namely internal auditors of the Berau Regency Inspectorate Office. The analytical tools used were: validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, t test, and F test. This study concluded that independence, competence, and professional ethics have a positive or unidirectional effect on the quality of internal audits at the Berau Regency Inspectorate Office. Independence, competence, and professional ethics simultaneously have a significant effect on the quality of internal audits at the Berau Regency Inspectorate Office. independence, competence, and professional ethics are able to contribute 97.2% to the quality of internal audit reports at the Berau Regency Inspectorate Office.. Keywords: independence, competence, professional ethics, internal audit quality.
Government Internal Control as a Moderator of the Effect of Regional Financial Accounting Systems on Accountability Siti Munawaroh; Muhammad Bayu; Djupiansyah Ganie; Nakisha Iqfah Alfada; Dawami Buchori; Yohanes Sri Guntur
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.v7i4.8022

Abstract

The objective of this study is to examine the effect of the regional financial accounting system on the accountability of regional financial management at the Berau Regional Financial Management Agency (BPKAD), and to assess the moderating role of the government’s internal control system in this relationship. Primary data were obtained from 67 employees of BPKAD Berau through structured questionnaires. Data analysis employed validity and reliability tests, classical assumption tests, simple linear regression, t-tests, the coefficient of determination, and Moderated Regression Analysis (MRA). The findings reveal that the regional financial accounting system has a positive and significant impact on financial management accountability (t = 2.903 > 1.997, p = 0.005 < 0.05). Moreover, the implementation of the government’s internal control system strengthens this relationship, as indicated by a significant moderating effect (p = 0.038 < 0.05). The inclusion of the internal control system increases the explanatory power of the model by 41.1%, underscoring its importance in enhancing accountability within regional financial management.
DAMPAK EFEKTIVITAS KOMITE AUDIT DAN DEWAN PENGAWAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUMDA AIR MINUM BATIWAKKAL DI KABUPATEN BERAU Munawaroh, Siti; Ganie, Djupiansyah; Purwanto, Sayugo Adi; Correia, Caetano Carceres
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2110

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit dan dewan pengawas terhadap kualitas laporan keuangan di Perumda Air Minum Batiwakkal, Kabupaten Berau. Penelitian menggunakan data sekunder dari laporan keuangan periode 2020-2022, dengan metode analisis regresi berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa efektivitas komite audit berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan pengaruh dewan pengawas tidak signifikan. Temuan ini menyoroti pentingnya peran komite audit dalam meningkatkan integritas pelaporan keuangan perusahaan dan memberikan wawasan bagi penguatan tata kelola perusahaan. Kata kunci: efektivitas komite audit, dewan pengawas, kualitas laporan keuangan
Improving Financial Report Quality Through Good Governance and Government Accounting Standards in Berau Regency Siti Munawaroh; Sayugo Adi Purwanto; Djupiansyah Ganie; Caetano Carceres Correia
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.289

Abstract

This research explored the influence of Good Governance and Government Accounting Standards on the quality of financial reports Management Agency and Regional Assets of Berau Regency. Primary data were collected through questionnaires distributed to 60 respondents who were employees of the BPKAD of Berau Regency and used as research samples. "The analysis, which included several statistical tests, yielded significant insights and conclusions about the study's focus. 1) Good governance significantly enhances financial report quality in Berau Regency's financial management 2) Government Accounting Standards significantly impact financial report quality in Berau Regency. 3) Good governance and SAP, when implemented together, substantially improve financial reporting quality
The Influence of Sustainability Report Disclosure on The Performance of Banking Companies Listed on The Indonesia Stock Exchange Djupiansyah Ganie; Siti Munawaroh; Sayugo Adi Purwanto; Desi Putri Febrianti; Caetano Carceres Correia
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.290

Abstract

Based on the results of the study, it can be seen that the disclosure of sustainability reports on the economic aspect does not have a positive and significant effect on company performance as proxied by ROA, while on DAR it has a negative and significant effect. On the environmental aspect, it has a positive and significant effect on company performance as proxied by ROA but on DAR it has no effect. And on the social aspect, ROA has a negative and significant effect while on DAR it has a positive and significant effect.
Environmental Accounting, Environmental Cost and Environmental Performance to Influence Green Competitive Advantage at PT. Berau Coal Sayugo Adi Purwanto; Siti Munawaroh; Djupiansyah Ganie
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.291

Abstract

A company in operate his efforts Of course have objective, Wrong the only one is the maximization of the company's value. But what needs to be considered is the competitive advantage to compete with other companies and maintain its position. One of them One superiority competitive a company is green competitive advantages. Method to see how companies implement green competitive advantage is with environmental accounting which also involves environmental costs. One company whose type of business is directly related to the environment is PT Berau Coal. The purpose of this study is to determine the extent to which environmental accounting , environmental cost and environmental performance affect green competitive advantage at PT Berau Coal. This study is a quantitative study. Where the person who acts as a resource person is all over employee level low And middle manager on PT Berau Coal. Analysis The data in this study used the SPSS program. Results from study in show that : (1) Environmental accounting And environmental cost partially has a significant effect on green competitive advantage , while environmental performance partially does not have a significant effect on green competitive advantage at PT Berau Coal; (2) Environmental accounting, environmental cost and environmental performance simultaneously have a significant effect on green competitive advantage at PT Berau Coal and (3) Environmental cost is the factor that has the most dominant effect on green competitive advantage at PT Berau Coal.
Khitanan Masal di SMPN 1 Teluk Bayur Kecamatan Teluk Bayur Dawami Buchori; Abdul Hakim; Taufik Temarwut; Tamam Rosid; Siti Munawaroh; Endah Susanti; Hasbiah Hasbiah
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i2.7127

Abstract

Circumcision is one of the important teachings in Islam and is considered obligatory for males according to the majority of scholars. In addition to its religious significance, circumcision also has medical benefits, particularly for male reproductive health. To support the implementation of Islamic law and improve child health among underprivileged families, the National Zakat Board (Baznas) of Berau Regency collaborated with the University of Muhammadiyah Berau to organize a mass circumcision program as a form of community service. The activity was held at SMPN 1 Teluk Bayur and involved 50 children living in the surrounding area. This study employed a qualitative descriptive approach, with data collected through observation, interviews, documentation, and literature review. The results indicate that the mass circumcision program had a positive impact by alleviating the financial burden on families, increasing public awareness of the importance of circumcision, and optimizing the use of zakat, infaq, and sadaqah (ZIS) funds for social and health programs. The program also highlighted the importance of synergy between zakat institutions and educational organizations in supporting community welfare in the post-pandemic era.
Pelatihan Assessment Badan Pendapatan Daerah Kabupaten Berau Djupiansyah Ganie; Muhammad Bayu; Darmono Darmono; Nahwani Fadelan; Sayugo Adi Purwanto; Siti Munawaroh; Hasbiah Hasbiah
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i1.7154

Abstract

The Assessment Training conducted by the Regional Revenue Agency (Bapenda) of Berau Regency is a strategic effort aimed at enhancing the competency of civil servants in objectively and systematically evaluating employee performance. This training was designed to provide participants with a solid understanding of basic assessment concepts, techniques for developing performance indicators, and the practical application of evaluation methods relevant to their respective roles and responsibilities. The training methods included lectures, interactive discussions, and hands-on simulations in assessment design and implementation. The results of the training indicate improved participant understanding of the importance of performance assessment as a basis for managerial decision-making, employee development, and organizational capacity building. This initiative is expected to contribute to the creation of a more professional, transparent, and accountable system for managing regional revenue through improved human resource quality within Bapenda Berau.
Pertemuan Konsultan Masyarakat Perencanaan Teknis di Salobunne Kabupaten Soppeng Tambaru Tambaru; Rafli Yunianto Pratama; Nusbih Ismail; Rio Udaya; Siti Munawaroh; Delma Pratisa; Afifah Masruniwati
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i1.7156

Abstract

The Community Consultation Meeting (PKM) for the Technical Planning of the Salobunne Irrigation Area (D.I Salobunne) in Soppeng Regency represents a participatory approach to the preparation of irrigation infrastructure development plans. This activity aimed to provide local communities with information about the proposed irrigation improvement plans and to collect input, suggestions, and recommendations from various stakeholders in the region. The meeting was held at the Village Hall of Tellulimpoe, Marioriawa District, and was attended by representatives from local government, technical consultants, community leaders, and farmer organizations such as P3A and GP3A. The forum served as a platform for communication between technical implementers and the community to ensure that the planning aligns with real conditions and local needs. The outcome of the meeting demonstrated positive collaboration in realizing a participatory, appropriate, and sustainable irrigation planning system.
Peningkatan Kapasitas UMKM Kampung Sukan Tengah melalui Pelatihan Storytelling Produk dan Pemasaran Digital Berbasis WhatsApp Business Winda Jubaidah; Siti Munawaroh; Safitri Nurhidayati; Ammar Fanani; Bambang Budi Oetomo
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i1.8111

Abstract

This community service program was designed to strengthen the marketing capabilities of MSMEs in Kampung Sukan Tengah, Berau, by integrating product storytelling techniques and WhatsApp Business-based digital marketing strategies. The program employed a participatory approach, namely Asset-Based Community Development (ABCD) and Participatory Action Research (PAR), ensuring active participation from the planning stage through evaluation. The program consisted of a one-day intensive workshop with 25 MSMEs, followed by three weeks of online mentoring to ensure consistent application of the acquired skills. Data collection included pre- and post-tests, observation sheets during the training, and a follow-up survey after the program concluded. The results were significant: 80% of participants successfully compiled product catalogs, created automatic replies, and managed their business profiles on WhatsApp Business. Furthermore, 90% of respondents reported increased confidence in communicating their product value propositions, while 60% reported increased sales within three to four weeks of the mentoring session. The discussion connects these achievements to recent literature on MSME digitalization, narrative-based promotions, and mobile-first marketing trends. The results show that the use of simple, accessible, and locally relevant tools, when combined with engaging storytelling strategies, can accelerate digital adoption in rural areas. However, the program's sustainability remains dependent on digital infrastructure support, consistent mentoring, and the involvement of various parties. The program emphasizes the importance of synergy between universities, local governments, and MSME communities to replicate similar practices on a broader scale. Practical recommendations are also provided, including strengthening internet networks, developing applicable training modules, and building a collaborative ecosystem for MSMEs to compete in the digital marketplace.
Co-Authors Abdul Hakim Afifah Masruniwati Agus Purwoko Ammar Fanani Bambang Budi Oetomo Caetano Carceres Correia Correia, Caetano Carceres DARMONO Darmono Dawami Buchori Dawami Buchori Delma Pratisa Desi Putri Febrianti Djupiansyah Ganie Djupiansyah Ganie Dwibin Kannapadang Endah Susanti Faisal Akbar Fathoni FRENDYKA JUNAEDI ABDILLAH GANIE, DJUPIANSYAH Hasbiah Hasbiah Margusianti Margusianti Mely Marsanda Muhammad Bayu Muhammad Bayu Muhammad Taufiq Nahwani Fadelan Nakisha Iqfah Alfada Nanda Dwi Saputri Nusbih Ismail PARAMITA, UTAMI Purwanto, Sayugo Adi Purwanto, Sayugo Adi Rafli Yunianto Pratama Rima Restu Wulandari Swadi Rio Udaya Rustam Rustam SAFITRI NURHIDAYATI Sari, Rapika Puspita Sayugo Adi Purwanto Sayugo Adi Purwanto Suryadi Suryadi SYAFIRA RAMADHANI Tamam Rosid Tambaru Tambaru Taufik Temarwut Warti Ratnasari Winda Jubaidah Yohanes Sri Guntur