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All Journal Journal of Accounting and Investment EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Dedikasi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Al-Buhuts (e-journal) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Innovative: Journal Of Social Science Research Seminar Nasional Hasil Penelitian LP2M UNM Enrichment: Journal of Multidisciplinary Research and Development Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Darmawati Darmawati
Department Of Accounting, Faculty Of Economics And Business, Universitas Hasanuddin, South Sulawesi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Sistematis Tinjauan Literatur tentang Kompetensi SDM, Pengendalian Intern, dan Pemanfaatan Sistem Informasi dalam Pengelolaan Barang Milik Negara: Menggali Moderasi Komitmen Pimpinan Masdayati Masdayati; Syarifuddin Syarifuddin; Darmawati Darmawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4982

Abstract

Artikel ini menyajikan tinjauan sistematis terhadap pengaruh kompetensi sumber daya manusia (SDM), sistem pengendalian intern, dan pemanfaatan sistem informasi dalam pengelolaan barang milik negara (BMN), dengan komitmen pimpinan sebagai variabel moderasi. Pengelolaan BMN yang efektif merupakan hal krusial untuk meningkatkan akuntabilitas dan transparansi dalam pengelolaan aset negara. Melalui pendekatan tinjauan literatur, artikel ini mengidentifikasi dan menganalisis temuan dari berbagai penelitian sebelumnya, menggarisbawahi pentingnya kompetensi SDM yang berkualitas, serta implementasi sistem pengendalian intern yang baik dan pemanfaatan sistem informasi yang optimal. Penelitian menunjukkan bahwa komitmen pimpinan berperan penting dalam memfasilitasi dan memperkuat hubungan antara variabel-variabel tersebut dalam konteks pengelolaan BMN. Dengan memahami interaksi antara variabel-variabel ini, diharapkan dapat memberikan wawasan yang berguna bagi pengambil kebijakan dan pemangku kepentingan dalam meningkatkan efektivitas pengelolaan BMN di Indonesia. Temuan dari tinjauan ini juga mengarah pada rekomendasi untuk penelitian lebih lanjut, serta praktik terbaik dalam pengelolaan BMN.
The Moderating Effect of Earnings Management on The Relationship Between CEO Narcissism And Tax Aggressiveness Khadijah Darwin; Amiruddin Amiruddin; Syarifuddin Syarifuddin; Darmawati Darmawati; Rahmawati Hs
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4820

Abstract

This study aims to test and find the effect of earnings management acting as moderating variable on the relationship between CEO Narcissism and tax aggressiveness. 14 mining companies in Indonesia became sample in this research, with five years of observation for a total of 70 observations. The nexus between variables was analyses using Moderated Regression Analysis (MRA) where this research variable consists of tax aggressiveness, CEO narcissism, while earnings management is moderating variable. The results found that a moderating effect was found on the relationship between CEO narcissism and tax aggressiveness. This indicates that an improved business performance will encourage companies to carry out proactive financial management. Corporate governance can reduce the impact of aggressive tax-based earnings management
Sistematis Tinjauan Literatur tentang Kompetensi SDM, Pengendalian Intern, dan Pemanfaatan Sistem Informasi dalam Pengelolaan Barang Milik Negara: Menggali Moderasi Komitmen Pimpinan Masdayati Masdayati; Syarifuddin Syarifuddin; Darmawati Darmawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4982

Abstract

Artikel ini menyajikan tinjauan sistematis terhadap pengaruh kompetensi sumber daya manusia (SDM), sistem pengendalian intern, dan pemanfaatan sistem informasi dalam pengelolaan barang milik negara (BMN), dengan komitmen pimpinan sebagai variabel moderasi. Pengelolaan BMN yang efektif merupakan hal krusial untuk meningkatkan akuntabilitas dan transparansi dalam pengelolaan aset negara. Melalui pendekatan tinjauan literatur, artikel ini mengidentifikasi dan menganalisis temuan dari berbagai penelitian sebelumnya, menggarisbawahi pentingnya kompetensi SDM yang berkualitas, serta implementasi sistem pengendalian intern yang baik dan pemanfaatan sistem informasi yang optimal. Penelitian menunjukkan bahwa komitmen pimpinan berperan penting dalam memfasilitasi dan memperkuat hubungan antara variabel-variabel tersebut dalam konteks pengelolaan BMN. Dengan memahami interaksi antara variabel-variabel ini, diharapkan dapat memberikan wawasan yang berguna bagi pengambil kebijakan dan pemangku kepentingan dalam meningkatkan efektivitas pengelolaan BMN di Indonesia. Temuan dari tinjauan ini juga mengarah pada rekomendasi untuk penelitian lebih lanjut, serta praktik terbaik dalam pengelolaan BMN.
PEMANFAATAN APLIKASI KASIR DAN SISTEM AKUNTANSI SEDERHANA TERHADAP PENGAMBILAN KEPUTUSAN UMKM MIKRO KECIL Andi Sri Kumala Putri P; Haliah Haliah; Darmawati Darmawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.311

Abstract

This study aims to examine the partial and simultaneous influence of the use of digital cashier applications and simple accounting systems on the quality of decision-making in Micro and Small Enterprises (MSEs) in Sidenreng Rappang Regency. The MSE sector, despite contributing dominantly to the economy, still faces challenges in weak financial recording practices. Field phenomena show that the adoption of cashier applications is often partial and only trend following, not maximized as a simple accounting system. This study uses a quantitative approach with a survey method, involving 30 micro and small MSEs as a sample through purposive sampling techniques. The data was analyzed using Multiple Linear Regression Analysis with SPSS software. The results of the hypothesis test showed that (H1) the use of cashier applications (Sig. 0.003; Koef. 0.421) and (H2) the use of a simple accounting system (Sig. 0.012; Koef. 0.356) partially has a positive and significant effect on the quality of MSE decision-making. Furthermore, (H3) both variables simultaneously had a significant effect on the quality of decision-making (Sig. 0.000) The coefficient of determination of 0.568 shows that 56.8% variation in the quality of decision-making can be explained by this model. The results of the study concluded that the synergy between the digitization of transaction recording and the implementation of a simple accounting system is very important in improving MSE business decisions
The Effect of Infrastructure Development by The Ministry of Public Works and Public Housing on Regional Economic Growth Mochammad Faizal Reza; Aini Indrijawati; Syarifuddin Syarifuddin; Darmawati Darmawati
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 4 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i4.421

Abstract

Economic disparities between regions in Indonesia necessitate an evaluation of the impact of infrastructure development as a catalyst for growth. This study analyzes the effect of infrastructure development by the Ministry of Public Works and Public Housing (PUPR) across four sectors—road construction, water resources, public works, and housing—on Indonesia’s regional economic growth. Using a quantitative explanatory approach, secondary data from 18 provinces (54 observations) were collected for 2022–2024. Data included PUPR’s budget realization and Regional Domestic Product (GRDP) at constant prices from the Central Statistics Agency. Multiple regression analysis assessed sectoral impacts. Road infrastructure significantly boosted regional economic growth (? = 0.573, p = 0.000), contributing 37.82% to growth variation. Water Resources (? = 0.158, p = 0.034) and Public Facilities (? = 0.189, p = 0.019) also showed positive effects, contributing 6.35% and 9.41%, respectively. Housing development had no significant impact (p = 0.792) and a negative partial effect (–2.18%). Collectively, the four sectors explained 51.4% of GRDP variance (R² = 0.514, F = 12.934, p = 0.000). Road, Water Resources, and Public Facilities infrastructure are pivotal for economic growth, while Housing policies require reevaluation. Findings advocate prioritizing high-impact sectors to foster inclusive and sustainable regional development.
Co-Authors Ahmad Saifur Rijal Aini Indrijawati Albi Lasano Amiruddin Amiruddin Amiruddin Amiruddin Andi Abidah Andi Kusuma Andi Sri Kumala Putri P Mala Arifuddin Arifuddin Fadel Fadel Gagaring Pagalung Haliah, Haliah Khadijah Darwin Masdayati Masdayati Mochammad Faizal Reza Muhammad Irdam Ferdiansah Rahmadi Tambaru Rahmat Hidayat Rahmawati Hs Ratna Ayu Damayanti Revita Dwi Aviani Pagiling Syarifuddin Syarifuddin Syarifuddin Syarifuddin Taufiq Natsir Widyantono Arif