Article Per Year (5 Year)
p-Index From 2021 - 2026
1.037
P-Index
This Author published in this journals
All Journal YUME : Journal of Management JURNAL AKUNTANSI ARRUS Jurnal Pengabdian Kepada Masyarakat Jurnal Akademik Pengabdian Masyarakat Balance : Jurnal Akuntansi dan Bisnis
Nadya Annisa Nasruddin
Universitas Negeri Makassar
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Peranan Risk Based Internal Audit dan Perspektif Fraud Pentagon Terhadap Pendeteksian Kecurangan Laporan Keuangan Nadya Annisa Nasruddin; Asriani Junaid; Ummu Kalsum
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1632

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh risk based internal audi dan perspektif fraud pentagon terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar. Populasi dalam penelitian ini adalah seluruh auditor internal PT. Pegadaian Kanwil VI Makassar. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 30 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa risk based internal audit berpengaruh positif dan signifikan terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar, perspektif fraud pentagon berpengaruh positif dan signifikan terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar. Kata Kunci: Risk Based Internal, Perspektif Fraud Pentagon, Kecurangan Laporan Keuangan AbstractThis study aims to determine the effect of risk-based internal audits and the fraud pentagon perspective on detecting fraudulent financial statements at PT. Pawnshop Regional Office VI Makassar. The population in this study were all internal auditors of PT. Pawnshop Regional Office VI Makassar. This study uses primary data by conducting direct research in the field by providing questionnaires/statement sheets to 30 respondents. The data analysis method used is multiple linear regression analysis. The results showed that the risk-based internal audit had a positive and significant effect on detecting fraudulent financial statements at PT. Pegadaian Kanwil VI Makassar, the perspective of fraud pentagon has a positive and significant impact on detecting fraudulent financial statements at PT. Pawnshop Regional Office VI Makassar. Keywords: Internal Risk Based; Fraud Pentagon Perspective; Financial Statement Fraud
The Role of Technology in Detecting Cyber Risk and Improving Internal Audit: A Systematic Review Nasruddin, Nadya Annisa; Pomtoh, Grace T; Kusumawati, Andi
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.7675

Abstract

This research aims to explore the literature that examines the role of technology in assisting cyber risk detection and improving company internal audit in the digital era. The method used in this research is systematic literature review (SLR). Data sample collected using Watase-Uake database and articles from other sources with Q1-Q4 index starting from 2014-2023. The selected articles have passed several specified criteria to produce a total number of 25 articles. The result shows that technology plays an important role in increasing the efficiency and effectiveness of cyber risk detection and internal audit processes. This research contributes to providing an overview regarding the benefits of technology in helping companies detect cyber risks and improve the quality of their internal audits
Pengaruh Kompetensi Teknologi Informasi, Professional Judgement, dan Task Specific Knowledge terhadap Pendeteksian Fraud dengan Budaya Organisasi sebagai Pemoderasi Nadya Annisa Nasruddin; Nurkholifah Burhanuddin; Nurul Emil Safitri
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1031

Abstract

This study aims to examine the influence of information technology competence, professional judgment, and task-specific knowledge on fraud detection, as well as the role of organizational culture as a moderating variable. Data were collected through questionnaires completed by 103 internal auditors of PT Pegadaian in Makassar, Manado, Balikpapan, and Bali using purposive sampling. The analysis was conducted using partial least squares structural equation modeling (PLS-SEM). The results show that all three independent variables have a positive effect on fraud detection. Furthermore, organizational culture significantly moderates the relationship between information technology competence, professional judgment, and task-specific knowledge with fraud detection. These findings highlight the importance of internal auditors' competencies and the role of organizational culture in enhancing the effectiveness of fraud detection.
Praktik Pengelolaan Keuangan di Kelurahan Tamallayang, Kecamatan Bontonompo HASANUDDIN, ANDI NURUL TENRIWALI; AKIB, AMBARWATI; BURHANUDDIN, NURKHOLIFAH; SAFITRI, NURUL EMIL; NASRUDDIN, NADYA ANNISA
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9753

Abstract

Household financial management is a crucial aspect in maintaining family economic stability; however, the level of financial literacy among the community, particularly housewives, remains relatively low. This condition leads to inadequate financial planning, lack of transaction recording, and low saving behavior. This community service activity aims to improve the knowledge and skills of housewives in managing household finances through simple and practical financial literacy practices in Tamallayang Village, Bontonompo District. The methods used include counseling, interactive discussions, budgeting practice, and evaluation through pre-test and post-test. The activity involved 20 participants from the local community. The results indicate a significant improvement in participants’ knowledge, with the “good” category increasing from 25% to 85% after the training. This demonstrates that contextual and practice-based learning methods are effective in enhancing financial literacy. Therefore, this program successfully encourages more disciplined and planned financial behavior, contributing to improved family welfare. It is recommended that similar programs be implemented sustainably and expanded to achieve a broader impact.   Keywords.:financial literacy, financial management, housewives, community service, financial management practices
Digital Financial Literacy Education For Coffee Shop Businesses to Support MSME Sustainability Nadya Annisa Nasruddin; Rahayu Alkam; Muhammad Raihan Mubaraq; Nurul Emil Safitri; Faizah Khaeruddin
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4897

Abstract

This community service program aimed to improve the digital financial literacy of the managers of By Bar Coffee, an MSME operating in the food and beverage (F&B) sector in Makassar City. Although the business had already adopted digital payment systems such as QRIS, the partner still faced limitations in understanding transaction security, internal controls, and digital risk mitigation. The program was expected to enhance the managers’ ability to manage digital transactions in a secure and effective manner. The program was conducted on April 15, 2026, at By Bar Coffee, Makassar, involving managers and employees responsible for financial transaction management. The methods employed included interviews to identify the partner’s needs, interactive educational sessions, demonstrations of digital transaction security practices, and mentoring through discussions and consultations. Prior to the program, participants’ understanding was largely limited to the operational use of payment applications without adequate awareness of the security risks associated with digital transactions. Following the educational sessions and mentoring activities, participants gained a better understanding of digital transaction risks, the importance of payment verification, financial data protection, and transaction security measures. Participants’ enthusiasm was reflected in their active engagement during discussions and question-and-answer sessions. The program enhanced the awareness and capability of the business managers in implementing safer and more accountable digital transaction practices. Improved digital financial literacy is expected to support operational efficiency, strengthen customer trust, and contribute to the long-term sustainability of MSMEs in the digital era.
Co-Authors Akib, Ambarwati BURHANUDDIN, NURKHOLIFAH Faizah Khaeruddin HASANUDDIN, ANDI NURUL TENRIWALI Junaid, Asriani Kusumawati, Andi Muhammad Raihan Mubaraq Nurkholifah Burhanuddin Nurul Emil Safitri Pomtoh, Grace T Rahayu Alkam Safitri, Nurul Emil Ummu Kalsum