Articles
THE ROLE OF HUMAN RESOURCES MANAGEMENT FOR CORPORATE SUSTAINBILITY
Nirwana;
Haliah;
Andi Mutia Lukman
OIKONOMIA: Journal of Economics and Management Science Vol. 1 No. 2 (2023): OIKONOMIA : Journal of Economic and Management Science
Publisher : CV. Four Son Scholarship
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59165/oikonomia.v1i2.15
As companies grow, the need for organized and effective human resource management becomes increasingly important. A company's employees are its most valuable resource, which means human resource management (HRM) plays an important role in an organization. Today, companies are becoming increasingly aware of the importance of social, ethical and ecological goals. In addition to financial returns, organizations are setting new goals for themselves, focusing on individual, communal, and environmentally friendly performance and development. In carrying out company operations, it is necessary to realize that there are social impacts that will be caused by the company. So that the responsibility that must be carried out by the company is not only to investors and creditors, but also to the company's social environment. In this case, there is a concept called the Triple Bottom Line that should be applied by every company. This article aims to conduct a literature review on the importance of human resource management in sustainable development to support companies to grow and develop sustainably.
The Influence of Company Size and Profitability on Company Value
Fitriya Muslimah Zam-Zam;
Haliah;
Andi Kusumawati
East Asian Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/eajmr.v2i9.6123
This study aims to determine the influence of company size and profits on company value through the dividend policy of manufacturing companies. The sample population of this study includes companies in the infrastructure sector listed on the Indonesia Stock Exchange (BEI) during the period 2019-2021. The sampling technique used in this study was purposive sampling, thus an initial sample of 61 companies was obtained for 40 companies. The data source in this study is secondary data. The data analysis techniques used were multiple linear regression and descriptive statistical analysis. Subject of this study shows that the sig value is 0.032 > 0.05 and the t number is 2.770 > t Table 2.262 on the impact of company size on company value, meaning that company size has an impact simultaneously positively affects company value, according to the impact of business size on business value. Subject II shows that the sig value is 0.032 > 0.05 and the t number is 1.571 < Table 2.262 means that there is no effect of profits on firm value. The test results show that business size has a significant positive impact on business value, while profitability does not have a positive impact on business value. The test results show that business size has a significant positive impact on business value, while profitability does not have a positive impact on business value.
The Effect of Organizational Culture, the Role of Internal Auditor and Auditor Integrity on Fraud Prevention
Falih Zaki Sudharma;
Haliah;
Nirwana
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijbae.v2i5.6221
This research aims to determine the effect of organizational culture, the role of internal auditors and auditor integrity on fraud prevention at the Regional Inspectorate of South Sulawesi Province. The focus of this research is as many as 46 respondents. The type of research conducted in this research is quantitative using primary data in the form of a questionnaire. The population of this research are auditors who are in the Regional Inspectorate of South Sulawesi Province. The method used to determine the sample is to use the census method. The analysis was carried out using the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, partial test, coefficient of determination test and multiple regression analysis. The results of this research indicate that organizational culture has a positive and significant effect on fraud prevention, while the role of internal auditors and the integrity of the auditor has no and insignificant influence on fraud prevention.
Operating Cash Flow Analysis as a Financial Performance Measurement Tool
Istianah;
Haliah;
Andi Kusumawati
Formosa Journal of Multidisciplinary Research Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/fjmr.v2i10.6329
The purpose of this study is to analyze and determine the current ratio obtained at PT Siloam International Hospitals Tbk in 2019 – 2021. The method used in this study is descriptive qualitative research method. From the results of the study, it can be concluded that the financial performance of PT Siloam International Hospital.Tbk in 2019-2021 is assessed from the operating cash flow ratio is stated to be not good, the performance is said to be not good so that the company must strive to increase cash from operating activities so that in the future the company's cash flow can run smoothly.
Analisis Pengelolaan Pendapatan Dan Belanja Daerah
Muzzammil Ihza Mahendra;
Haliah;
Andi Kusumawati
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 2 (2023): IJHESS OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55227/ijhess.v3i2.686
This research aims to find out and analyze how regional income and expenditure management is seen from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. The data source used is secondary data in the form of reports on the realization of regional income and expenditure budgets as well as other information related to the problems studied. The results of research and data analysis using quantitative descriptive analysis are used to describe how regional income and expenditure management uses value for money analysis from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. Measuring performance in managing the revenue and expenditure budget using value for money analysis concluded that the Bantaeng Regency Government for the 2020 - 2022 budget year had used the economic concept with an average of 90.02%, the efficiency concept with an average of 90.21%, and the concept of effectiveness with an average of 90.92%. Although the three financial performance indicators measured using value for money analysis show relatively good performance, they are still not perfect
Analisis Perlakuan Akuntansi Penerimaan Retribusi Daerah Pada Pendapatan Daerah Tana Toraja
Sofia Syaharuddin;
Haliah;
Andi Kusumawati
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 1 Juni 2023
Publisher : LP3M Universitas Kadiri
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30737/jakob.v2i1.3767
Tujuan penelitian ini untuk mengetahui dan menganalisis kesesuaian perlakuan akuntansi penerimaan retribusi daerah pada Badan Pendapatan Daerah Kabupaten Tana Toraja dengan Standar Akuntansi Pemerintahan. Adapun data yang dianalisis menggunakan metode kuantitatif dengan membandingkan Laporan keuangan Penerimaan Retribusi Daerah dengan Standar Akuntansi Pemerintahan (SAP) Yang diterapkan di Kabupaten Tana Toraja., Hasil penelitian menunjukkan bahwa Badan Pendapatan Daerah telah menerima dan memungut pendapatan asli daerah (PAD)Â dengan berdasarkan pada Standar Akuntansi Pemerintah (SAP) nomor 26 tahun 2018 yang berlaku di Kabupaten Tana Toraja, akan tetapi terlalu tingginya target retribusi daerah oleh Badan Pendapatan Daerah sehingga mengakibatkan pendapatan yang tereaslisasikan masih minim dan perlu melakukan penyempurnaan jenis retribusi sehingga dapat mencapai target.Kata Kunci : Perlakuan Akuntansi, Penerimaan Retribusi.
Analisis Artikulasi Laporan Keuangan Pemerintah Daerah Kota Palopo
Wenny Nadya Asri;
Haliah;
Andi Kusumawati
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 1 Juni 2023
Publisher : LP3M Universitas Kadiri
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30737/jakob.v2i1.3786
Penelitian ini bertujuan untuk mengetahui penerapan artikulasi laporan keuangan pemerintah daerah di kota Palopo. Sampel dalam penelitian ini adalah Badan Keuangan dan Aset Daerah (BKAD) kota Palopo. Metode penelitian menggunakan pedekatan dengan penerapan berbasis akrual. Hasil dari penelitian ini menunjukkan bahwa Laporan Keuangan Pemerintah Daerah disusun untuk menyediakan informasi yang relevan mengenai posisi keuangan dan seluruh transaksi yang dilakukan dan dirancang dengan tujuan untuk memenuhi kebutuhan informasi secara transparan dari semua kelompok pengguna.
Analisis Perkembangan Bidang Manajemen Strategi Sektor Publik Berbasis Metode Kombinasi Open Knowledge Map Dan Vosviewer
Rahmawati Kaco;
Andi Kusumawati;
Haliah
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 1 Juni 2023
Publisher : LP3M Universitas Kadiri
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30737/jakob.v2i1.3829
Artikel ini melaporkan tentang kajian penelusuran mengenai perkembangan bidang manajemen strategi di sektor publik dalam 10 tahun terakhir. Sumber data diperoleh dari metadata publikasi jurnal ilmiah dalam rentang tahun 2012 hingga 2022. Kajian ini menggunakan metode penelusuran literature review yang mengkombinasikan aplikasi Open Knowledge Map (OKM) dan Vos Viewer (VV) yang mana data diolah dengan mengikuti prosedur aplikasi yang digunakan kemudian dianalisis. Hasil Kajian ini menyejikan pemetaan dan analisis peluang-peluang riset masa depan terkait manajemen stategi di sektor publik dan bagaimana keterkaitan antar penelitian dalam bentuk state of the art penelitian. OKM digunakan untuk memetakan kluster-kluster managemen strategi di sektor publik, sedangkan VV berperan untuk melihat kluster managemen strategi di sektor publik dengan analisis dan sumber yang berbeda. Berdasarkan hasil analisis, pengembangannya selama sepuluh tahun terakhir ini (2012-2022), fokus penelitian yang dilakukan banyak mengarah kepada maksimalnya kinerja dalam organisasi sehingga tujuan organisasi dapat tercapai dengan efektif dan efisien.
Evaluasi Pengelolaan Keuangan Desa Di Desa Tanete Kecamatan Simbang Kabupaten Maros
Sri Wahyuni Jumadi;
Haliah;
Andi Kusumawati
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 1 Juni 2023
Publisher : LP3M Universitas Kadiri
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30737/jakob.v2i1.4818
Penelitian ini bertujuan untuk mengevaluasi pengelolaan keuangan desa di Desa Tanete Kecamatan Simbang Kabupaten Maros dengan berdasarkan Asas Transparansi, Akuntabilitas, Partisipatif serta Tertib dan Disiplin Anggaran. Jenis penelitian yang digunakan dalam penelitian ini adalah Pendekatan Kualitatif. Teknik pengumpulan data yang digunakan terdiri dari wawancara dan dokumentasi. Hasil Penelitian menunjukkan bahwa pengelolaan keuangan pemerintah Desa Tanete telah sesuai dengan Permendagri No. 20 tahun 2018 yaitu Transparansi, Akuntabilitas, Partisipatif serta Tertib dan Disiplin Anggaran dengan terpenuhinya semua indicator tersebut maka pengelolaan keuangan desa sangat efektif dan bermanfaat bagi masyarakat desa
PERFORMANCE MEASUREMENT USING VALUE FOR MONEY OF GOVERNANCE IN INDONESIA
Haliah Haliah;
Matrik Irma Rante;
Kusumawati Kusumawati
Advances In Social Humanities Research Vol. 1 No. 3 (2023): ADVANCES in Social Humanities Research
Publisher : Sahabat Publikasi
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46799/adv.v1i3.16
Value for Money is a method of measuring public sector performance based on three main elements, namely economy, efficiency, and effectiveness. The purpose of this activity is to measure the success of Value for Money performance (economy, efficiency, and effectiveness) in the Regional Secretariat's infrastructure and facilities improvement program. The type of activity carried out is a case study on the Regional Secretariat of the Regency. The analysis technique used is descriptive quantitative, a technique based on calculations. The measurement starts with first measuring the economy, efficiency, and effectiveness of each activity in the apparatus facilities and infrastructure improvement program, and second determining the final value of each activity. Based on the results and description of the activities, it can be concluded that the performance of the apparatus facilities and infrastructure improvement program at the Regional Secretariat of the Regency obtained a successful predicate in the Value for Money performance measurement.