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All Journal AkMen JURNAL ILMIAH JURNAL RISET AKUNTANSI JAMBI Journal of Economics and Business UBS Jurnal Impresi Indonesia Jurnal Teknologi dan Manajemen Industri Terapan GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat
Amrih, Muh
Politeknik Pertanian Negeri Pangkajene Kepulauan
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PENGARUH KEAHLIAN AUDIT, SELF EFFICACY, DAN KOMPLEKSITAS TUGAS TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN DIMEDIASI OLEH AUDIT JUDGMENT (Studi Empiris pada BPK RI Perwakilan Provinsi Sulawesi Selatan) Muh Amrih; Murdifin Haming; Asriani Junaid
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to examine the effect of audit expertise, Self Efficacy, and the complexity of the task on the auditor's ability to detect fraud mediated by audit judgment at the Republic of Indonesia's Republic of Indonesia BPK Representatives. This research was conducted at the Republic of Indonesia BPK Representative of South Sulawesi Province. This study uses primary data by conducting direct research by providing questionnaires to 56 respondents who are BPK auditors. Data analysis method used is analysis of Structural Equation Model (SEM). The results showed that: audit expertise variables and Self Efficacy variables had a positive and significant effect on audit judgment, while task complexity variables had a negative and significant effect on audit judgment. Audit skill variables and Self Efficacy variables have a positive but not significant relationship to the auditor's ability to detect fraud, while task complexity has a positive and significant influence on the auditor's ability to detect fraud. Audit expertise variables and Self Efficacy variables have a positive and significant influence on the auditor's ability to detect fraud through audit judgment, while task complexity variables have a negative and significant effect on the auditor's ability to detect fraud through audit judgment. Audit judgment variables have a positive and significant effect on the auditor's ability to detect fraud.
PENGENALAN PENTINGNYA LAPORAN KEUANGAN PADA UKM ANYAMAN ROTAN DAN BAMBU PANGKEP Ifadhila, Ifadhila; Asriany, Asriany; Amrih, Muh
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 2 No 06 (2024): DESEMBER 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Pencatatan dan pembukuan transaksi tidak hanya dilakukan oleh perusahaan berskala besar, tetapi juga perlu diterapkan pada usaha berskala kecil seperti UMKM yang ingin berkembang, di tambah dengan aturan yang dikeluarkan oleh pemerintah tentang regulasi pentingnya laporan keuangan pada UMKM dengan dikeluarkannya Standar Akuntansi Keuangan (SAK). Kegiatan pengabdian kepada Masyarakat ini bertujuan untuk memberikan pelatihan pembuatan catatan dan pembukuan transaksi keuangan. Kegiatan ini menerapkan kegiatan sosialisasi langsung kepada pemilik UKM Anyaman Rotan dan Bambu Maroanging. Mulai dari memberikan pemahamahan pentingnya membuat pencatatan dan pembukuan transaksi keuangan sampai pada pengaplikasian pembuatan catatan dan pembukuan transaksi keuangan menggunakan aplikasi SIAPIK. Hasil dari kegiatan ini yaitu memberikan pemahaman terhadap pemilik UKM tentang pentingnya membuat catatan dan pembukuan transaksi serta membuat catatan dan pembukuanya. Penggunaan teknologi diharapkan memberikan kemudahan bagi pemilik UKM untuk melakukan pencatatan dan pembukuan transaksi keuangan.
Optimalisasi Pemanfaatan Pekarangan Melalui Budidaya Ikan Nila Berbasis Aquamimicry dan Hidroponik Verticulture di Tamarupa Aldy Mulyadin; Yulius Budi Prastiyo; Muh Amrih; Anjas Anjas; Marthen Maluang; Sukardi Sukardi; Muh Ilham; Prisilia Lestari; Fitri Angraini
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2026): Januari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jabdimas.v9i1.10120

Abstract

Penurunan intensitas penggunaan lahan pertanian maupun degradasi lingkungan, secara langsung mengancam ketahanan pangan Indonesia. Dampak jangka panjang akan mempengaruhi ketersediaan pangan rumah tangga. Jadi, untuk menghadapi tantangan tersebut, kebutuhan akan penggunaan lahan lain seperti pemanfaatan pekarangan rumah. Pekarangan adalah lahan terbuka yang terdapat di sekitar rumah tinggal. Lahan ini jika dimanfaatkan dengan baik akan memberikan keuntungan yang sangat banyak. Kegiatan pengabdian pada masyarakat ini dilaksanakan pada bulan Juli - September 2025 di Desa Tamarupa Kecamatan Mandalle, Kabupaten Pangkep. Sasaran utama kegiatan pengabdian pada masyarakat ini adalah tim penggerak pemberdayaan dan kesejahteraan keluarga (TP PKK) dan masyarakat Desa Tamarupa, Kecamatan Mandalle, Kabupaten Pangkep. Pelaksanaan kegiatan meliputi 1) survei, observasi sasaran mitra untuk menggali informasi, 2) persiapan sarana dan prasarana, gambaran tentang rancangan atau desain kolam untuk budidaya ikan nila berbasis aquamimicry dan hidroponik verticulture, dan 3) demonstrasi, tahap ini adalah sesi demonstrasi dan dialog interaktif antara pemateri dengan peserta terkait budidaya ikan nila berbasis aquamimicry dan hidroponik verticulture. Berdasarkan kegiatan yang sudah dilakukan didapatkan kesimpulan bahwa kegiatan pelatihan pemanfaatan pekarangan melalui budidaya ikan nila berbasis aquamimicry dan hidroponik vertikulture menambah wawasan dan keterampilan bagi ibu PKK dan masyarakat Desa Tamarupa dalam pemanfaatan lahan pekarangan dengan melakukan kegiatan budidaya ikan nila dan hidroponik.
ANALISIS PENDAPATAN USAHA JURAGAN TEH SELAMA BULAN RAMADHAN Nila Mawangsari; Muh Amrih
JURNAL RISET AKUNTANSI JAMBI Vol. 7 No. 1 (2024): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

In the month of Ramadan, there is a significant increase in people's need for food and drinks to break the fast. The tradition of breaking the fast with family and friends creates high demand for refreshing drinks, one of which is tea. Tea sellers usually take advantage of this moment by increasing promotions, offering discounts, and providing special packages that attract consumers. There are several things that contribute to the phenomenon of increasing income for tea sellers during the month of Ramadan, making it a very profitable period for entrepreneurs in this field. The aim of this research is to analyze Juragan Teh's business income during the month of Ramadan and find out what factors influence the increase in income. This research uses a qualitative descriptive method where the data source is obtained by conducting interviews with Juragan Teh business owners and from observations made. Researchers also conducted trend analysis to determine the increase in income where the data source came from sales data in Juragan Teh's business. The results of this research state that during the month of Ramadan there was a significant increase in income for the Tea Juragan Business by 66% compared to the income of previous normal months. The results also show that there are several factors that influence the increase in Juragan Teh's business income, namely business capital, business location and working hours..
Analysis Of The Effect Of Cost Efficiency (BOPO) And Capital Adequacy Ratio (CAR) On Profitability (ROA): (Case Study: Bank Syariah Indonesia In The Makassar Area 2021-2025) Muh Amrih
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 5 No. 2 (2026): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v5i2.1763

Abstract

This study aims to analyze the effect of cost efficiency, as proxied by Operating Costs to Operating Income (BOPO), and the Capital Adequacy Ratio (CAR), on profitability, as proxied by Return on Assets (ROA), at Bank Syariah Indonesia (BSI) in the Makassar region for the period 2021-2025. As the largest Islamic banking merger entity in Indonesia, BSI faces the challenge of operational integration and capital optimization in a competitive regional market such as Makassar. This study uses a quantitative approach employing panel data regression. The results partially indicate that BOPO has a significant negative effect on ROA, confirming that cost efficiency is key to profit sustainability. Meanwhile, CAR has a significant positive effect on ROA, indicating that strengthening the capital base provides banks with greater flexibility to channel productive financing. Simultaneously, these two variables strongly influence the bank's financial health. This study contributes to BSI management in formulating efficiency strategy policies at the regional branch level.
Improving the Financial Performance of MSMES: The Role of Financial Literacy and Behavior Through Financial Planning Muh. Amrih; Ifadhila; Yunarti
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/0wm7gv57

Abstract

To provide a foundation for smarter financial strategies and policies for MSME owners, this study analyzes the effects of financial literacy and behavior on business performance in Pangkep Regency, focusing on financial planning as a mediator. The study concludes that financial literacy and behavior have an indirect positive impact on MSME performance through financial planning, a result that underscores the commonly ignored gap between knowledge and action. This study provides an alternative approach to MSME financial management by showing that actual financial behavior matters more to outcomes than knowledge alone, supported by behavioral finance frameworks and the Theory of Planned Behavior. Such conclusions back the implementation of empowerment programs and advanced technology for recording transactions. To test these causal relationships, this explanatory quantitative project surveys 358 MSME actors in Pangkep Regency using a 5-point Likert questionnaire, evaluating the structural and measurement systems through PLS-SEM and validating hypotheses with bootstrapping techniques. The study reveals that financial literacy and behavior contribute positively to financial planning, while financial behavior also maintains a direct link to MSME success. Financial literacy holds an indirect relationship with performance, mediated by financial planning, which elevates both operational effectiveness and planning standards. A key limitation is that the results center entirely on MSMEs within Pangkep Regency, meaning they lack wide generalizability. However, the study remains useful for guiding practitioners and policymakers as they create empowerment schemes meant to strengthen financial management through improved literacy, behavior, and planning habits.
Pengaruh Strategi Inovasi dan Orientasi Kewirausahaan Terhadap Keunggulan Bersaing dan Kinerja Pemasaran (Studi UMKM Kabupaten Pangkep) Ifadhila Ifadhila; Yunarti Yunarti; Muh Amrih
Jurnal Impresi Indonesia Vol. 4 No. 12 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i12.7353

Abstract

This research is motivated by the importance of innovation and entrepreneurial orientation in improving the competitiveness and marketing performance of MSMEs in the era of global competition. The purpose of this study is to analyze the influence of innovation strategy and entrepreneurial orientation on the competitive advantage and marketing performance of MSMEs in Pangkep Regency. This study uses a quantitative approach with an explanatory method to explain the causal relationship between variables. Data were collected through a Likert-scale questionnaire from 92 MSME owner respondents selected using a non-probability sampling technique, namely accidental/convenience sampling. Data analysis was carried out using Structural Equation Modeling Partial Least Squares (SEM-PLS) in SmartPLS. The results showed that innovation strategy significantly influenced competitive advantage (t = 2.009; p = 0.045), while entrepreneurial orientation significantly influenced marketing performance (t = 2.793; p = 0.005), and competitive advantage significantly influenced marketing performance (t = 5.752; p = 0.000). Furthermore, competitive advantage served as a mediating variable, strengthening the influence of innovation strategy (t = 2.693; p = 0.007) and entrepreneurial orientation on marketing performance (t = 2.352; p = 0.019). This finding confirms that competitive advantage is a key factor in improving the marketing performance of MSMEs in Pangkep Regency.
Co-Authors Aldy Mulyadin Anjas Anjas Asriany Asriany, Asriany Fitri Angraini Ifadhila Ifadhila Ifadhila Ifadhila, Ifadhila Junaid, Asriani Marthen Maluang Muh Ilham Murdifin Haming Nila Mawangsari Prisilia Lestari Sukardi Sukardi Yulius Budi Prastiyo Yunarti Yunarti Yunarti