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All Journal AkMen JURNAL ILMIAH Jurnal Riset Akuntansi dan Auditing Journal of Training and Community Service Adpertisi Jurnal Kabar Masyarakat Celebes Journal of Community Services Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Rahman Pura
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH RAHMAN PURA
AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i1.1316

Abstract

The research objective was to measure the effect of internal control systems, accounting information systems and financial controls on the quality of regional financial reports. The population of the study was the officials of the Jeneponto Regency Regional Apparatus Organization. Sampling using saturated sampling technique so that the number of samples and respondents at the same time as many as 43 officials. The data were collected using a questionnaire technique and the number of questionnaires distributed to respondents was 43 questionnaires. Data were analyzed using the SPSS application and analyzed using multiple regression analysis. The results showed that the internal control system and financial supervision had a positive and significant effect on the quality of financial reports, while the accounting information system had a positive and insignificant effect on the quality of financial reports. This research has implications for the efforts to increase the BPK RI audit opinion on the financial statements of the Jeneponto Regency Government from the Unqualified Opinion to the Unqualified Opinion.
Studi Komparatif Aspek Pengukuran Kinerja Keuangan Sebelum Dan Selama Pandemi Covid Rahman Pura
AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i2.1663

Abstract

This study aims to analyze differences in financial performance from the aspects of solvency and profitability before and during the Covid pandemic. The research was conducted at PT Telkomsel. The data is collected using documentation techniques in the form of financial reports based on the first, second and third quarters of 2019 and 2020. The analysis technique uses the Different t Test with the Paired Samples T Test, which compares data before the Covid pandemic (2019) with data during the Covid pandemic ( 2020). The results showed that the solvency value (DER) during the Covid pandemic increased compared to before the Covid pandemic, while the profitability value (ROA) during the Covid pandemic decreased compared to before the Covid pandemic. Then there is a significant difference in financial performance before and during the Covid pandemic both from the solvency aspect as measured by the Debt Equity Ratio (DER) and from the profitability aspect as measured by the Retrun On Assets (ROA) ratio. The research implication is that the high solvency value (DER) and the low profitability value (ROA), if it continues to be prolonged, will have an impact on decreasing the level of trust of creditors or potential creditors and investors or potential investors in the company.
Sosialisasi Teknik Pembukuan pada Pelatihan Pengelolaan Keuangan BUMDes di Kecamatan Bontoa: Sosialisasi Teknik Pembukuan pada Pelatihan Pengelolaan Keuangan BUMDes Rahman Pura; Sufiati Sufiati; Sitti Mispa; Nensi Nensi
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 2 No. 3 (2022): Okt 2022
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.492 KB)

Abstract

The purpose of this activity is to increase knowledge and skills about financial bookkeeping techniques. The audience of the participants are BUMDes managers, totaling 29 people from 6 BUMDes in Bontoa District. The method of carrying out activities with a participatory approach and method of presenting material in the form of lectures. The steps taken are the presentation of the material by the resource person then followed by a discussion. The results of the activity show that the socialization of financial bookkeeping techniques can increase the knowledge ability of managers in understanding BUMDes financial bookkeeping techniques. Follow-up activities in the form of training and technical guidance related to BUMDes financial bookkeeping, both manually and based on applications.
Sharing Session Pengelolaan Biota Laut Dalam Rangka Penyelamatan Penyu Di Daerah Pesisir Pantai Lowita Di Desa Wiring Tasi Kecamatan Suppa Kabupaten Pinrang Jannati Tangngisalu; Rahman Pura; Abdul Mansyur; Orfyani S.Themba; Gunawan Gunawan; Yushariadi Hala; Zulfikry Soekarno; Muh. Syafruddin
Jurnal Kabar Masyarakat Vol. 2 No. 2 (2024): Mei : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i2.1933

Abstract

This community service activity takes the form of a sharing session with the aim of finding a model for managing marine biota in the context of saving sea turtles. This activity was carried out at Lowita Beach in Wiring Tasi Village, Suppa District, Pinrang Regency and was attended by the community, turtle conservation observers as well as academics. The implementation time is November 4-5 2023. Based on the results of the activities that have been described, the conclusions from community service activities, socialization of the development of the ecotourism concept in improving community welfare are as follows: providing positive benefits for the community, educating, and sharing knowledge for mutual progress. . The target of this activity is for coastal communities to support economic growth by preserving the environment, with the hope that ecotourism can increase tourist visits in the area which can contribute to improving the welfare of the community. MSMEs can grow and develop, contribute more to the community, and create new jobs.
Analisis Dampak Ukuran Perusahaan dan Manajemen Laba Terhadap Tanggung Jawab Sosial Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Rizal Abas; Dahniyar Daud; Annas Lalo; Andi Agus; Hisnol Jamali; Rahman Pura
Jurnal Riset Akuntansi dan Auditing Vol 11 No 3 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i3.699

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui bagaimana dampak ukuran perusahaan dan manajemen laba terhadap corporate social responsibility pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan yang diakses melalui www.idx.co.id pada perusahaan manufaktur sektor industri barang konsumsi dengan menggunakan teknik purposive sampling. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia yang berjumlah 159 perusahaan. Teknik penentuan sampel pada penelitian ini menggunakan purposive sampling, sehingga sampel yang digunakan pada penelitian ini yaitu berjumlah 57 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda, hasil penelitian menunjukkan bahwa ukuran perusahaan yang diukur dengan logaritma natural (size) berpengaruh negatif signifikan terhadap corporate social responsibility yang diukur dengan menggunakan corporate social responsibility index (CSRIi), dana manajemen laba yang diukur dengan estimate discresset accrual (EDA) tidak berpengaruh signifikan terhadap corporate social responsibility (CSR) yang diukur dengan corporate social responsibility index (CSRIi). Implikasi dari hasil pengaruh ukuran perusahaan yang negatif menunjukan bahwa realisasi pengungkapan CSR pada perusahaan relatif rendah karena tidak semua perusahaan menggunakan pedoman pengungkapan CSR yang terbaru (GRI G-4) dimana indikator pengungkapan CSR dalam pedoman ini lebih luas. Sedangkan implikasi dari manajemen laba tidak berpengaruh terhadap corporate social responsibility (CSR) kegiatan manajemen laba yang dilakukan oleh perusahaan tidak akan meningkatkan kegiatasn CSR. Abstract - This study aims to determine and test company size and earnings management on corporate social responsibility in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial reports accessed through www.idx.co.id in manufacturing companies in the consumer goods industry sector using purposive sampling technique. The population is 53 Manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange with a total of 159 observations. While the samples taken were 57 observations.The results showed that the size of the company as measured by natural logarithms (size) had a significant negative effect on corporate social responsibility as measured using the corporate social responsibility index (CSRIi), earnings management funds measured by estimate discresset accrual (EDA) had no effect on corporate social responsibility (CSR) as measured by the corporate social responsibility index (CSRIi). The implications of the results of the negative influence of company size show that the realization of CSR disclosure in companies is relatively low because not all companies use the latest CSR disclosure guidelines (GRI G-4) where the CSR disclosure indicators in these guidelines are broader. While the implications of earnings management have no effect on corporate social responsibility (CSR), earnings management activities carried out by companies will not increase CSR activities.
Transformasi Digital Perpustakaan : Mengadopsi Teknologi Terbaru untuk Meningkatkan Layanan Rahman Pura; tafsir, muhammad; Idrus Stambul; Eva Marin Sambo; Bungatang; Gunawan Pongkapadang; Orfyanny S Themba; Muh. Irwan Nir Hamiddin; Jumiati Syam
Celebes Journal of Community Services Vol. 3 No. 2 (2024): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

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Abstract

Digital transformation has brought a breath of fresh air to academic libraries. By adopting the latest technology, libraries are no longer just places to store books, but have metamorphosed into dynamic learning centers. The integration of technologies such as artificial intelligence, big data analysis, and virtual reality has enabled libraries to provide more personalized, efficient, and innovative services. However, the success of this digital transformation is highly dependent on infrastructure readiness, human resource competency, and ongoing policy support. This activity was carried out on July 17, 2024. The method used in this benchmarking was divided into three stages where the first stage was a visit to the Sultanah Zanariah and Raja Zarith Sofia libraries UTM Johor Bahru, Malaysia, then the second stage was a presentation from the speakers and the third stage was a sharing session. The results of this activity show that library digitalization can increase efficiency, expand the reach of services, and provide a more personalized user experience. However, this study also identified challenges such as the digital divide and the need for librarian competency development
Sinergi Edukasi Literasi Keuangan: Memutus Rantai Korban Investasi Bodong Rahman Pura; Syamsul Ridjal; Ruslan Ahmad; Nur Syamsu; Rasyid Rahman; Eva Marin Sambo; M. Irwan Nur Hamidin; Jumiati Syam
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 3 (2025): Juli : Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i3.1699

Abstract

This community engagement program aims to enhance financial literacy as a preventive measure against the widespread issue of fraudulent investment schemes. Titled “Synergy in Financial Literacy Education: Breaking the Chain of Fraudulent Investment Victims”, the activity was conducted in Sanrobone Village and involved 20 participants consisting of local residents and university students. The method employed was an interactive seminar that combined presentations with open discussions. The results showed a significant increase in participants’ understanding of the characteristics of illegal investments, the importance of personal financial management, and the need for caution in making financial decisions. The synergy between academic institutions and the community is expected to serve as a strategic effort to strengthen financial resilience and reduce the number of victims of investment fraud.
Co-Authors Abdul Mansyur Andi Agus Annas Lalo Bungatang Bungatang Dahniyar Daud Eva Marin Sambo Gunawan Gunawan Gunawan Pongkapadang Hisnol Jamali Idrus Stambul Jumiati Syam M. Irwan Nur Hamidin Muh. Irwan Nir Hamiddin Muh. Syafruddin Nensi Nensi Nur Syamsu Orfyani S.Themba Orfyanny S Themba Rasyid Rahman Rizal Abas Ruslan Ahmad Sitti Mispa Sufiati Sufiati Syamsul Ridjal Tafsir, Muhammad Tangngisalu, Jannati Yushariadi Hala Zulfikry Soekarno