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All Journal Nuansa Informatika JURNAL MEDIA INFORMATIKA BUDIDARMA Kinerja: Jurnal Ekonomi dan Manajemen KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) The IJICS (International Journal of Informatics and Computer Science) JURIKOM (Jurnal Riset Komputer) Building of Informatics, Technology and Science Journal of Computer System and Informatics (JoSYC) Jurnal Sistem Komputer dan Informatika (JSON) Dharmas Education Journal (DE_Journal) Jurnal ABDIMAS Budi Darma Jurnal Pengabdian Masyarakat Gemilang (JPMG) Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) Jurnal Gemilang Informatika (GIT) ORAHUA : Jurnal Pengabdian Kepada Masyarakat PIAF : Paser Institute Journal Of Accounting And Finance Asian Journal of Science Education
Fadlina
Universitas Budi Darma
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Journal : Amkop Management Accounting Review (AMAR)

 1 
Analysis of the Effectiveness of Regional Inspectorates in Performing Oversight Functions: A Focus on Responsiveness and Accountability Kurniawan, Kurniawan; juminarni, Aryuni; Salida, Amrizal; Haeril, Haeril; Fadlina, Fadlina
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2626

Abstract

This study aims to analyze the effectiveness of the 1focusing on aspects of responsiveness and accountability. This research employs a descriptive qualitative method with a case study approach. The study population includes all employees of the Inspectorate and Regional Government Organizations (OPD) in Sidenreng Rappang Regency, with the sample selected using purposive sampling techniques. The findings indicate that the effectiveness of the Sidenreng Rappang Inspectorate's oversight has been well-executed, demonstrated through indicators of responsiveness such as the ability to respond to the public, speed, accuracy, timeliness in service, and complaint handling. The accountability aspect is also proven effective based on the Government Agency Performance Report (LKjIP), which serves as a reference in achieving the Inspectorate's vision and mission, as well as the preparation of performance-based accountability reports. However, the study also identified several challenges, including limited human resources and the lack of public dissemination of oversight documents. These results explain that the Sidenreng Rappang Regency Inspectorate is effective in its role as an internal supervisor, transitioning from its initial function as a watchdog to now functioning as a mentor, consultant, early warning system, and quality assurance. However, continuous efforts are needed to enhance capacity and oversight effectiveness to support better governance.
The Role of Financial Literacy in Mediating the Effect of Kaizen Concept Implementation on Production Cost Control among Food and Beverage MSMEs in Pangkajenne City Salida , Amrizal; Fadlina, Fadlina; Kurniawan, Kurniawan; Haeril, Haeril; Suriadi, Suriadi
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2627

Abstract

This study aims to examine the effect of Kaizen concept implementation on production cost control among micro, small, and medium-sized enterprises (MSMEs) in the food and beverage sector in Pangkajenne City, and to investigate the mediating role of financial literacy. One of the persistent issues faced by MSMEs is weak cost control due to inadequate cost recording and management practices. The Kaizen approach, which emphasizes continuous and incremental improvement, is expected to enhance cost efficiency. However, its effectiveness is believed to be maximized when supported by sufficient financial literacy. A descriptive quantitative method was employed, and data were analyzed using Partial Least Squares (PLS). Data were collected through questionnaires distributed to 97 food and beverage MSME owners operating container-based outlets in Pangkajenne. The results reveal that: (1) Kaizen implementation has a positive and significant effect on production cost control; (2) financial literacy also has a positive and significant effect on production cost control; and (3) financial literacy significantly mediates the relationship between Kaizen implementation and production cost control. These findings suggest that achieving optimal cost efficiency requires not only consistent application of Kaizen practices but also strengthening financial literacy among MSME actors.
Co-Authors Abdul Karim Abdul Sani Sembiring Akmal Dirgantara Lubis Akob, Rezky Arianti Amin, Gazali AMRIZAL SALIDA Arief Satria Atika Suri Bagariang, Luhut F Afriando Darma Taksiah Sihombing, Darma Taksiah Daulay, Nur Hasanah Dicky Marsella Fince Tinus Waruwu Fitriani Fitriani Garuda Ginting Guidio Leonarde Ginting Haeril, Haeril Hamdi Hamdi Imam Saputra Indarwani, Indarwani Juleha Juleha juminarni, Aryuni Kurnia Ulfa Kurniawan Kurniawan Lince Tomoria Sianturi Lisra, Lisra Mariam Makmur Mas'ud, Busrin Rahana Mas'ud, Busrin Raihana Muhammad Syahrizal Muhammad Taufiq Murdani Murdani, Murdani Ndruru, Eferoni Nelly Astuti Hasibuan Nurlela Nurlela Pratiwi, Rizka Dwi Ritonga, Soleh Rizky, Nadia Fariza Royanti Manurung Sahat Roni Saidi Ramadan Siregar Sam Hermansyah Setyawati Arbaatun Siregar, Alwali Daini Udda Siregar, Anggi Yakup Siska Subuh Hati Tarigan Sitanggang, Taufan Siti Nurhabibah Hutagalung Suriadi Suriadi Surya Darma Nasution Ulfa, Kurnia Wahyuddin, Nur Rahmah