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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) West Science Accounting and Finance
Nirwana
Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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A, Persepsi Persepsi Anggota Gapoktan terhadap Pelatihan Recording Keuangan Usaha Peternakan Aslina Asnawi; A. Amidah Amrawaty; Nirwana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i3.10000

Abstract

Keberadaan gabungan kelompok tani di daerah pedesaan diharapkan dapat menjadi salah satu lokomotif perekonomian terutama bagi anggotanya khususnya Gapoktan Sipakainge Kecamatan Sinjai Timur Kabupaten Sinjai. Namun salah satu kendala yang dihadapi adalah rendahnya pengetahuan dan keterampilan pengurusnya dalam menyusun pembukuan dengan baik. Oleh karena itu pelatihan tentang recording usaha diberikan untuk mengatasi kendala tersebut. Tujuan dari penelitian ini untuk menganalisis persepsi anggota Gapoktan Sipakainge terhadap pelatihan recording usaha dalam meningkatkan pengetahuan dan keterampilan. Penelitian ini merupakan penelitan deskriptif mengunakan kuesioner sebagai instrumen penelitian dan menggunakan skala pengukuran Likert serta dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa sebagian besar yaitu 83,93% anggota Gapoktan Sipakainge mempersepsikan sangat setuju pelatihan pembukuan telah meningkatkan pengetahuan dan keterampilan terkait pembukuan usaha. Pelatihan ini memberikan manfaat lainnya yaitu dokumen pembukuan dapat tersedia pada gapoktan yang diperlukan untuk memonitor dan mengevaluasi kinerja usaha gapoktan pada periode tertentu.
PENGARUH PEMBERIAN REWARD DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP NIAT MELAKUKAN WHISTLEBLOWING Haliah; Nirwana; Muliani Mangngalla’
Accounting Profession Journal (APAJI) Vol. 3 No. 1 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i1.25

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh pemberian reward dan komitmen profesional auditor terhadap niat melakukan whistleblowing. Data dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner kepada responden. Penyebaran kuesioner dilakukan secara online dengan mengirimkan link kousioner dalam bentuk google form kepada responden. Responden dalam penelitian ini adalah pegawai pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Sulawesi Selatan dan Sulawesi Barat dengan jumlah sampel yang diterima sebeasr 21 sampel. Pengujian hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel pemberian reward berpengaruh positif dan signifikan terhadap niat melakukan whistleblowing, sedangkan variabel komitmen profesional auditor tidak berpengaruh terhadap niat melakukan whistleblowing. Hasil estimasi regresi menunjukkan kemampuan prediksi model dengan 20% sedangkan sisanya 80 % dipengaruhi oleh faktor lain di luar model penelitian.
The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurul Latifah Nurdin; Haliah; Nirwana
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.717

Abstract

This study aims to analyze the application of inventory accounting to the applicable standard which are applied by the object of Regional Public Hospital. The applicable standard referred to in this study is the Statement of Government Accounting Standards Number 05 concerning inventory accounting, which is contained in Government Regulation Number 71 of 2010. The hospital which is the object of this research is RSUD Prov. Jawa Timur. This Study uses a quantitative data analysis method and a literature study approach. Sources of data use secondary data in the form performance report BLUD of the official hospital website. The result of this study indicates that the application of the Medicines Inventory Accounting at Regional Public Hospital has been applied in accordance with the government Accounting Standards Statement (PSAP) Number 05.
Building Public Trust: The Role of AI in Preventing and Exposing Fraudulent Financial Reporting in the Public Sector – a Systematic Literature Review Hasri Ainun Syahfir; Nirwana; Haliah
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1322

Abstract

Undetected financial reporting fraud can undermine public trust in the government. Artificial Intelligence (AI) has emerged as a potential solution to detect and uncover financial reporting fraud more quickly and accurately. AI offers real-time big data analysis capabilities, which can help prevent misuse of public funds. The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial reporting fraud in the public sector, and to identify ethical and regulatory challenges in its implementation. The method used in this study is a Systematic Literature Review (SLR), where relevant literature is identified, screened based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI has great potential in improving the efficiency of fraud detection and strengthening public trust in government financial management. However, this study also highlights key challenges in the implementation of AI, including ethical, privacy, and bias issues, as well as the need for regulations that support the responsible use of AI.
Co-Authors A. Amidah Amrawaty Aslina Asnawi Darmawaty Haliah, Haliah Hasri Ainun Syahfir Muliani Mangngalla? Nurul Latifah Nurdin