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Haliah, Haliah

Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi

Author-ID : 4118113

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Other

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Articles

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Role System Control Internal In Accounting Fraud Prevention Mustafa, Mifta; Haliah Haliah; Nirwana Nirwana
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.241

This study aims to analyze the role and influence of the attitude of internal auditor independence and the whistleblowing system in efforts to detect fraud in various business sectors, both private companies, state-owned companies, banking, and government institutions. This study is a qualitative study using a descriptive analysis method based on literature studies based on secondary data obtained through journal articles and previous research in the period between 2018 - 2023. The results obtained from this study are that the attitude of internal auditor independence and the whistleblowing system have a significant positive effect on the ability to detect fraud. This cannot be separated from the influence of several factors that underlie the effectiveness of the implementation of the attitude of independence and the whistleblowing system, including the control environment, the length of the relationship with the client, incentives for whistleblowers, and regulations regarding whistleblower protection.

Disclosure of Transparency, Accountability and Value for Money Concept in Public Sector Financial Management: A Systematic Literature Review Andi Aliyyah Ramadhani Sam; Haliah Haliah; Andi Kusumawati
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.245

This study aims to examine the implementation of transparency, accountability, and the concept of value for money in public sector financial management. The method used is a Systematic Literature Review (SLR), selecting relevant articles from the Scopus database published, the research identifies these principles as crucial in enhancing efficiency, effectiveness, and public trust. The results indicate that transparency and accountability play a crucial role in improving public financial governance and significantly contribute to enhanced financial management efficiency and public trust. The concept of value for money, focusing on efficiency, economy, and effectiveness, is essential in ensuring that each budget expenditure provides maximum benefits and proves beneficial in optimizing budget use. However, challenges such as a lack of information transparency, public involvement, and regulatory constraints remain obstacles to its implementation. Therefore, improving the quality of financial information systems and strengthening human resources capacity are essential for achieving better public financial management and enhancing public service quality.

Analysis of the Implementation of Accrual-Based Government Accounting and its Implications for the Quality of Financial Reports in the Public Sector Eka Amelia; Haliah Haliah; Andi Kusumawati
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2437

The aim of this study is to analyze the implementation of accrual-based government accounting and its implications for the quality of financial reports in the public sector. This research uses a qualitative descriptive method, particularly through a literature review using secondary data from previous research journals accessed via Google Scholar. The application of accrual-based accounting in the public sector in Indonesia is a significant step toward improving the quality of financial reports. The analysis shows that the implementation of this system can enhance the transparency, accountability, and accuracy of financial reports. However, challenges in implementation, such as a lack of employee understanding and inadequate information technology infrastructure, need to be addressed. The application of accrual-based accounting in the public sector is a positive and strategic step. By overcoming these challenges, the quality of financial reports can be improved, which will ultimately contribute to better financial management in the public sector.

Evaluation of Transparency and Accountability of Regional Government Financial Reports in the Digitalization Era Yesbarianus Parindingan, Frivaldo; Haliah, Haliah; Nirwana, Nirwana
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1066

The research findings indicate that the most frequently studied variables over the past decade, Transparency and accountability are associated with participation, good governance, and corruption. Transparency and accountability are the most important principles in achieving good governance and preventing bad governance. Public participation plays a crucial role as a mechanism to review and monitor government performance , particularly in the context of corruption prevention . The consistent development of these topics, as demonstrated by the research, suggests that transparency and accountability remain relevant and evolving areas of study. This continuous evolution makes these themes highly intriguing for future research, especially in examining how they interrelate with governance practices, public participation, and efforts to combat corruption. The dynamic nature of these topics provides opportunities to explore new frameworks and approaches in addressing challenges within public governance systems

Implementation of Public Sector Accounting in a Government Agency Masnia; Haliah; Nirwana
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.472

Government Agencies are all government institutions with the function of carrying out tasks or functions of government administration in the operational environment, from those at the center to those in the regions, including commissions, agencies and councils that receive funding from the APBN or APBD. The demand for public transparency requires a system to create maximum good performance and accountability to make a government accessible from fraudulent acts detrimental to the state. Public sector accounting is an accounting system used by government institutions or public service institutions as a method or tool for accountability to the general public. This research aims to discover and understand the importance of implementing Public Sector Accounting in a government agency. This research uses a qualitative descriptive method. This research indicates that every government agency must implement public sector accounting because it can simplify and improve the quality of financial reporting.

Analysis of Accountability and Transparency of Village Fund Allocation in Katoi Village, North Kolaka Regency Nadila, Nadila; Haliah, Haliah; Nirwana, Nirwana
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.11876

This study aims to evaluate the accountability and transparency levels in the Village Fund Allocation (ADD) administration at Katoi Village, North Kolaka Regency. The primary focus is on how the village administration administers the funds in compliance with the accountability and transparency guidelines outlined in the Minister of Home Affairs of the Republic of Indonesia's Regulation Number 113 of 2014. This study uses a qualitative method with a descriptive approach. Data were collected through interviews with related parties and documentation studies of village fund management reports. The study's findings show that Katoi Village's village fund management has been transparent and accountable, in compliance with the laws that are in place. However, there are still certain challenges with public information dissemination and the creation of more thorough financial reports.

DIGITALIZATION SYSTEM IN BUSINESS DEVELOPMENT EFFORTS FOR BREEDERS IN PRODUCER COOPERATIVES IN TAKALAR DISTRICT Imran, S.T., M.Sc, Muhammad Alief Fahdal; Zainuddin, Zahir; Imran, Haliah; Hasan, Hasnawiyah; Wardihan, Fatmawati
JURNAL TEPAT : Teknologi Terapan untuk Pengabdian Masyarakat Vol 7 No 2 (2024): Kolaborasi yang Kuat untuk Kekuatan Kemasyarakatan
Publisher : Faculty of Engineering UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/jurnal_tepat.v7i2.537

The INS Cooperative, which is located in Takalar Regency, South Sulawesi Province, has 11 MSMEs that collaborate with this cooperative. However, the low digital literacy of business actors in the INS Cooperative in managing and marketing their products means that the Cooperative's performance is less than optimal. The solution to overcome the problems faced is through modernization in terms of cooperative management to the concept of product marketing. The method used is a website-based information system modeling method and outreach and training to business actors, INS Cooperative managers and local communities who then carry out a survey. The survey was conducted with 11 business actors who are members of the INS Cooperative and 10 managers and communities who are members of the INS Cooperative to measure respondents' responses and to measure the level of success of the service carried out. As many as 76% of respondents initially did not understand the use of the cooperative website, but after socialization and training, 85% showed an increase in understanding of the use of the website. The level of difficulty in accessing information via the website also decreased significantly after the program was completed. The socialization and training carried out as a form of community service succeeded in increasing the digital literacy of business actors, the community and INS Cooperative managers, especially in using websites for cooperative operations. This program is also effective in reducing barriers to information access, significantly supporting the digital transformation of cooperatives.

The Effect of Human Resources Quality and Regional Financial Accounting System on the Quality of Local Government Financial Statements Moderated by Organizational Commitment Anwar, Anwar; Haliah, Haliah; Nirwana, Nirwana; Kusumawati, Andi Kusumawati
International Journal of Economics, Business and Innovation Research Vol. 4 No. 01 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of human resource quality and regional financial accounting systems on the quality of local government financial statements moderated by organizational commitment. The research approach uses a quantitative approach in the form of survey research. The sampling technique used quota sampling, so that 180 employees were obtained as research respondents. The results showed that the quality of human resources had no effect on the quality of financial statements, the regional financial accounting system had a positive and significant effect on financial statements, organizational commitment was unable to moderate the relationship between the quality of human resources on the quality of financial statements and organizational commitment was unable to moderate the relationship between the regional financial accounting system on the quality of financial statements.

PENYEBARAN STANDAR AKUNTANSI SEKTOR PUBLIK INTERNASIONAL BERBASIS KAS (IPSAS) DI NEGARA-NEGARA KURANG BERKEMBANG (LDCS) Pratama Mallisa, Amalia Indah; Haliah Haliah; Kusumawati, Andi
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1318

The diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) reflects the complexities and challenges inherent in global accounting reforms. The method from this research is Qualitative descriptive. As a result, the diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) represents a complex interplay of international standards and local realities. One of the central challenges is the discrepancy between the expectations set by international bodies and the practical realities faced by LDCs. The capacity constraints within LDCs further complicate the effective implementation of IPSAS. Resistance to change is another critical factor that impacts the diffusion of IPSAS. The role of international organizations and donor agencies is pivotal in supporting the adoption of IPSAS. The comparative experiences of countries such as Nepal, Bangladesh, and Sri Lanka reveal both the potential benefits and the limitations of IPSAS adoption. The successful diffusion of IPSAS in LDCs requires a comprehensive strategy that addresses the technical, institutional, and cultural barriers to implementation.

Evaluation of the LPG 3 Kg Subsidy Program: how far has it Reached the Poor? Hasanah, Uswatun; Haliah, Haliah; Kusumawati, Andi
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12724

Public service is a series of activities aimed at meeting the needs of the community in accordance with applicable laws and regulations. Every citizen and resident has the right to obtain goods, services, or administrative services provided by public service providers. The problem of poverty is an issue that must still be considered by a country, especially in developing countries such as Indonesia. This research aims to provide a deeper insight into the evaluation of the 3 kg LPG cylinder subsidy to ensure that the program is right on target and provides benefits for the poor, micro businesses, farmers and fishermen. This article uses a qualitative approach with a literature study analysis method. The result is that the 3 kg LPG subsidy program in Indonesia helps the poor, but there are still challenges in its implementation.

Co-Authors . ., Idayanti A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afdhal Usman, Muhammad Afifah Afrial Ivan Pratama, Muhammad Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alief Fahdal, Muhammad Alimuddin Alimuddin Amalia, Alia Rezki Amalia, Lestari Rezki Nurul Amaliah Liwan, Nadhilah Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia D'Ornay Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Yustika Manrimawagau Bayan Andry Andry ANDRY, ANDRY Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Ashar, Muhammad Asri Usman Asri Usman Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Bungaeja, Nur Afni Dahniyar Daud Damara, Mochamad Rizky Darwin, Khadijah Darwis Said Darwis Said, Darwis Daud, Dahniyar Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatimah Zahra Fifi Selvi Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Fratiwi, Sri Ayu Fuada, Nurul Gunawan Hadi Nasbey Haerial Haerial Haryanto, Surya Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Insirat, Mutahira Nur Intan Febrianti Intani, Fitria Irmawati Irmawati Irwan Hidayat Ibrahim Irwansyah, Naila Syahirah Ismail keri Istianah Jamaluddin Jamaluddin Khaerany, Rizky Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Lombi, Fauziah Devitasari Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Middin, Muslianti Miftahul Jannah Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadila, Nadila Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Hidayah Nur Illiyyien Nur, Hamzah Fansyuri Nurazisah, Andi Fadhilah Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Pratiwi, Nathania Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Raden Mohamad Herdian Bhakti Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Razak, Linda A Regina Eunike Rezki Amanda Ridzal, Nining Asniar Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Said, Darwis Salim, Ryni Ramdhani Sandy, Khairum Nadila Sapa’, Angela Batara Sarah Alifa Sarah Alifa Sengengeng, Indo Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tamang, Nurul Azizah Tikupasang, Medyoto Try Sutriani Usman, Asri Uswatun Hasanah Utami, Aulia Putri Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yudi Akhmad Sadeli Yuliana Yuliana Yulitasari, Yulitasari Yusfi Tsabita Nanda Yusuf Yusuf, Mohammad Amil Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad

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