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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Accounting Profession Journal (APAJI) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Indonesian Journal of Business Analytics (IJBA) Indonesian Journal of Advanced Research (IJAR) International Journal of Education Management and Religion
Amiruddin
Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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EVALUASI PENGELOLAAN KEUANGAN DESA DI DESA TIMBUSENG KECAMATAN PATTALLASSANG KABUPATEN GOWA Muttiarni; Amiruddin; Riska Amelia
Accounting Profession Journal (APAJI) Vol. 2 No. 2 (2020): 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.v2i2.14

Abstract

Penelitian ini bertujuan untuk mengevaluasi bagaimana pengelolaan keuangan desa di Desa Timbuseng Kecamatan Pattallassang Kabupaten Gowa berdasarkan asas transparan, akuntabel, partisipatif, tertib dan disiplin anggaran. Jenis penelitian yang digunakan dalam penelitian ini adalah pendekatan deskriftif. Teknik analisis data yang digunakan adalah analisis kualitatif. Teknik pengumpulan data yang digunakan terdiri dari wawancara dan dokumentasi. Dari hasil wawancara dan dokumentasi tersebut, dibandingkan dengan menggunakan indikator-indikator sesuai dengan Pemendagri No. 20 Tahun 2018. Hasil penelitian menunjukkan bahwa pengelolaan keuangan pemerintah Desa Timbuseng telah sesuai dengan Pemendagri No. 20 Tahun 2018 yaitu transparan, akuntabel, partisipatif, tertib dan disiplin anggaran dengan terpenuhinya semua indikator serta pengelolaan keuangan desa yang sangat efektif sehingga cukup dan bermanfaat bagi masyarakat.
CORPORATE SOCIAL RESPONSIBILTY (CSR) BERKEADILAN SOSIAL Dadek Nandemar; Amiruddin
Accounting Profession Journal (APAJI) Vol. 2 No. 2 (2020): 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.v2i2.11

Abstract

Konflik yang terjadi antara masyarakat adat dengan korporasi adalah bentuk dari penolakan masyarakat terhadap kapitalisme yang menunggangi korporasi untuk mengeruk keuntungan yang sebesar-besarnya tanpa memperhatikan hak masyarakat. Masyarakat yang hidup tenang sebelum ada korporasi yang membuka usaha dengan mengakusisi hutan adat sebagai sumber penghidupan masyarakat kehilangan sumber mata pencahariannya. Corporate Social Responsibility CSR) diharapkan sebagai media untuk menyelesaikan konflik yang terjadi yang tentunya disesuaikan dengan dengan filosofis negara kita, yaitu Pancasila dan UUD 1945. Pendekatan penelitian mengunakan studi kritis yang bertujuan untuk mengungkap makna fenomena konflik yang terjadi. Kemudian penulis merekonstruksi dengan menawarkan bentuk CSR yang pancasilais. Konsep keadilan Pancasila sebagai dasar penerapan triple bottom line dengan aspek profit, people, dan planet (3P), yakni bukan hanya keuntungan (Profit) yang diorientasikan, namun juga harus mampu memberikan keadilan kepada masyarakat (People) serta adil dan menjaga kelestarian lingkungan (Planet). Sehingga membawa keadilan bagi masyarakat adat yang telah kehilangan penghidupannya dari hutan digantikan sumber penghidupan yang sepadan sehingga masyarakat dapat hidup berdampingan secara harmonis dengan perusahaan, di mana nantinya akan meujudkan masyarakat sejahtera, adil dan makmur.
PEMANFAATAN TEKNOLOGI KONSERVASI AIR TANAH DAN PENJERNIHAN AIR DI KELURAHAN BUNTU SUGI KECAMATAN ALLA KABUPATEN ENREKANG Muhammad Hamzah Syahruddin; Amiruddin; Halmar Halide; Sakka; Paharuddin; Samsu Arif
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 6 No. 4 (2022): Jurnal Panrita Abdi - Oktober 2022
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v6i4.9453

Abstract

Ground water is stored in layers called aquifers. These aquifers can be found in coastal plains, foothills, inter-mountain valleys, alluvial plains and karst topographic areas. The village of Buntu sugi, located in the foothill area in the form of alluvial plains and a little karst topography in the north. Buntu Sugi Village has four ground water sources in the form of springs. The four springs are Bubun Salle, Bubu Sudu, Bubun Matua, and Wailandan. All these springs are used by the community for daily living needs for cooking and for drinking water and used for agriculture. The condition of water resources in Buntu Sugi Urban Village is decreasing quantity and quantity is smaller flow rates in the dry season and a higher turbidity level in the rainy season. The efforts made in this community service are to educate the community on how to conserve springs or ground water and how to process polluted ground water so that it is suitable for use. Furthermore, training will be given to the appropriate technology community that can be used in the process of processing and purifying polluted water. The training on making Biopori Infiltration Holes and making water purification equipment has given the ability for participants. ---  Air tanah tersimpan dalam lapisan yang disebut akuifer. Akuifer tersebut dapat dijumpai pada dataran pantai, daerah kaki gunung, lembah antar pegunungan, dataran aluvial dan daerah topografi karst. Kelurahan Buntu sugi yang berada di daerah kaki gunung berupa dataran alluvial dan sedikit topografi karst di bagian utara. Wilayah Kelurahan Buntu Sugi terdapat empat sumber air tanah berupa mata air yaitu Bubun Salle, Bubun Sudu, Bubun Matua, dan Wailandan. Seluruh mata air tersebut digunakan masyarakat untuk keperluan hidup sehari-hari untuk memasak, untuk air minum dan kebutuhan pertanian. Penurunan kuantitas dan kuantitas ditandai dengan debit aliran yang semakin kecil pada musim kemarau dan melimpah pada musim hujan dengan tingkat kekeruhan yang semakin tinggi. Upaya yang dilakukan dalam pengabdian masyarakat ini adalah melakukan penyuluhan kepada masyarakat bagaimana melestarikan mata air atau air tanah dan bagaimana memproses air tanah yang tercemar sehingga layak digunakan. Tujuan pengabdian untuk melakukan edukasi kepada masyarakat pentingnya konservasi air tanah dan bagaimana teknologi konservasi air tanah dan pelatihan kepada masyarakat teknologi tepat guna (TTG) yang dapat digunakan dalam proses pengolahan dan penjernihan air yang tercemar.  Pelatihan pembuatan Lubang Resapan Biopori (LRB) dan pembuatan alat penjernihan air telah memberikan keterampilan kepada peserta untuk membuat resapan air dan alat penjernihan air.
ANALYSIS OF DISPOSAL OF GOVERNMENT-OWNED CONSTRUCTION ASSETS THROUGH SALES MECHANISM IN ASSET MANAGEMENT OPTIMIZATION (A CASE STUDY AT THE SOUTH SULAWESI REGIONAL OFFICE OF THE NATIONAL ROAD IMPLEMENTING AGENCY) Yudhi Syarif Rachman; Syarifuddin; Amiruddin
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

Optimal disposal of government assets (BMN) is necessary to reduce the burden on the state and improve efficiency. However, the disposal process is often complicated and time-consuming. Delayed disposal leads to storage issues and economic devaluation. This research aims to describe and analyze the process of disposing of 35 heavy construction equipment government assets through the auction mechanism at the South Sulawesi Regional Office of the Ministry of Public Works and Housing (BBPJN Sulawesi Selatan), identify internal and external factors that hinder the process, and analyze the mitigation actions taken by BBPJN South Sulawesi regarding these obstacles. The research method used is descriptive qualitative case study at BBPJN South Sulawesi. The results show that the disposal process of government assets through the auction mechanism at BBPJN South Sulawesi consists of 11 stages in accordance with applicable regulations and procedures. The obstacles faced include limited knowledge, outdated data, weather conditions, the Covid-19 pandemic, and the lengthy process of asset handover. BBPJN South Sulawesi has implemented several mitigation measures, such as selecting competent research teams and adjusting to the Covid-19 pandemic. Currently, the process of disposing 35 heavy construction equipment takes approximately 10 months, but with resource optimization and strong commitment, it can be completed in about 4 months.
The Effect of Internal Locus of Control, Human Resource Competence, and Financial Pressure on Fraud Prevention With Individual Morality as Moderator Anisa Fitryanti; Amiruddin; Aini Indrijawati
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.5034

Abstract

This study aims to examine the influence of internal locus of control, human resource competence, and financial pressure on fraud prevention with individual morality as a moderator. This study uses a quantitative approach by distributing questionnaires. The sample was selected through a purposive sampling technique of 110 respondents. This research was conducted in 25 SKPD Makassar city, the statistical method used to test the hypothesis was by using the Structural Equation Model (SEM), and the test was carried out using Smart-PLS 4.0. The results showed that internal locus of control, and human resource competence had a positive effect on fraud prevention, and financial pressure had a negative effect on fraud prevention. While the moderating effect in this study, individual morality strengthens the influence of internal locus of control, and human resource competence on fraud prevention, while individual morality weakens the effect of financial pressure on fraud prevention.
THE EFFECT OF FISCAL SERVICES, TAX LITERACY, AND INTRINSIC MOTIVATION ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATING VARIABLE Nur Azizah Taslim HS; Andi Kusumawati; Amiruddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3028

Abstract

Motor vehicle tax serves as a significant source of local revenue, facilitating local development and the maintenance of public infrastructure. In Central Mamuju Regency, taxpayer compliance remains notably low, with over 26,000 vehicles reported as being in arrears in 2023. This research investigates the impact of tax officer service quality, tax literacy, and intrinsic motivation on taxpayer compliance, considering tax sanctions as a moderating variable. This study utilises Attribution Theory and the Theory of Planned Behaviour, focussing on the internal and external factors influencing compliance behaviour. A total of 100 respondents were selected via the Slovin formula, and the data were analysed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 26. The findings indicated that tax officer services and intrinsic motivation significantly influenced compliance, whereas tax literacy did not demonstrate a significant effect. Additionally, tax sanctions enhance the impact of tax officer services and intrinsic motivation on compliance; however, they do not influence the relationship between tax literacy and compliance. This study emphasises the necessity of integrating quality public services with initiatives aimed at enhancing taxpayers' intrinsic motivation, alongside the equitable enforcement of tax sanctions.
Investors’ Interpretations Of Financial Statement Information In Investment Decision Making Andi Mulia Saleh; Amiruddin; Darmawati
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.826

Abstract

Financial statements play a crucial role in capital markets by providing information that supports investment decision-making. Despite their importance, investors do not always interpret financial statement information uniformly because interpretation is influenced by individual knowledge, experience, and psychological factors. This study aims to explore how investors interpret financial statement information, identify factors influencing those interpretations, and examine the role of interpretation in investment decision-making. The study employs a qualitative approach within an interpretive paradigm to understand the meanings investors assign to accounting information. Data were collected through in-depth interviews, observations, and documentation involving active capital market investors selected using purposive sampling. Data analysis followed the interactive model of data condensation, data display, and conclusion drawing, complemented by thematic analysis to identify recurring patterns. The findings reveal that investors perceive financial statements as important sources of information for evaluating company performance, profitability, financial stability, and growth prospects. Interpretations vary according to financial literacy, investment experience, information complexity, perceived credibility of financial reports, psychological characteristics, and social influences. Experienced investors tend to interpret accounting information more critically and integrate it with contextual considerations, whereas less experienced investors often depend on external information sources. The findings also demonstrate that investment decisions are not based solely on financial statement information but emerge from an interpretative process involving accounting information, investor characteristics, and broader informational environments. This study contributes to the accounting and behavioral finance literature by demonstrating that financial statements function not only as providers of objective information but also as interpretative instruments through which investors construct meaning and make investment decisions.
ESG Decoupling, Political Connections And Stock Price Crash Risk Evidence From Indonesian Listed Firms Dinah Diyanah Burhan; Amiruddin; Darmawati
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.990

Abstract

This study investigates the effect of ESG Decoupling on Stock Price Crash Risk (SPCR) and examines the moderating role of Political Connections among non-financial firms listed on the Indonesia Stock Exchange. ESG Decoupling refers to the divergence between sustainability disclosure and actual environmental, social, and governance performance, reflecting the extent to which firms engage in symbolic sustainability reporting. Drawing upon Positive Accounting Theory, Legitimacy Theory, Signaling Theory, and the Bad News Hoarding Theory, this study argues that ESG Decoupling increases information asymmetry and encourages the accumulation of undisclosed adverse information, thereby elevating future stock price crash risk. The study employs a quantitative research design using panel data from 142 non-financial firms during the 2018–2024 period, resulting in 994 firm-year observations. ESG Disclosure Scores are obtained from Bloomberg, ESG Performance Scores from Refinitiv Eikon, and political connection data are manually collected from annual reports and corporate governance disclosures. Fixed-effects regression models are used to test the hypotheses, while System Generalized Method of Moments estimation is employed to address potential endogeneity concerns. The empirical results indicate that ESG Decoupling has a positive and statistically significant effect on Stock Price Crash Risk. Political Connections strengthen this relationship, suggesting that politically connected firms experience more severe adverse consequences when sustainability disclosures diverge from actual ESG performance. Robustness analyses using alternative measurements and dynamic specifications confirm the consistency of the findings. The study contributes to the emerging ESG literature by demonstrating that disclosure credibility represents a critical determinant of market stability and by highlighting the governance risks associated with political affiliations in emerging capital markets.
Comparative Analysis of the Residual Income Valuation Model and the Dividend Discounting Model in Predicting Stock Prices of LQ45 Companies Icha Mustamin; Amiruddin; Darmawati; Endang Sriningsih
Indonesian Journal of Advanced Research Vol. 5 No. 5 (2026): May 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v5i5.16520

Abstract

This study aims to analyze and compare the effectiveness of the Residual Income Valuation (RIV) model and the Dividend Discount Model (DDM) in predicting stock prices for companies listed on the LQ45 index of the Indonesia Stock Exchange. Changes in dividend policies and market uncertainty in Indonesia necessitate the use of accurate valuation models for investors and regulators. The research method used is a quantitative comparative study employing a multiple linear regression approach. The sample was determined using purposive sampling, which included LQ45 index companies with complete financial statement data available during the observation period. The effectiveness of the models was measured using statistical instruments and prediction accuracy measures such as Mean Absolute Percentage Error (MAPE) and Root Mean Square Error (RMSE). The results of the study indicate that, taken together, net income, book value of equity, and dividends have a significant impact on stock prices, explaining 65.8% of the variance. However, when considered individually, dividends per share were found to be the most dominant and significant variable influencing stock prices (Sig. 0.000). Conversely, net income and book value of equity did not show a significant independent effect. Thus, this study indicates that in the context of LQ45 companies, the Dividend Discount Model (DDM) proves to be more relevant and has stronger predictive power compared to the RIV model. These findings suggest that investors in the Indonesian capital market still heavily rely on dividends as the primary signal of a company’s stability and quality.
Co-Authors Aini Indrijawati Andi Kusumawati Andi Mulia Saleh Anisa Fitryanti Dadek Nandemar Darmawati Dinah Diyanah Burhan Endang Sriningsih Halmar Halide Icha Mustamin Muhammad Hamzah Syahruddin, Muhammad Hamzah Muttiarni Nur Azizah Taslim HS Riska Amelia Sakka Samsu Arif Sukamto, Ika Sumiyarsi Syarifuddin Syarifuddin Yudhi Syarif Rachman