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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AkMen JURNAL ILMIAH Journal La Bisecoman El-Iqtishod: Jurnal Ekonomi Syariah Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Akuntansi dan Keuangan Journal of Language and Literature Studies Journal of Economic, Business & Accounting Research Lajagoe Journal of Management and Business

Kurniawan Wawan Hasanuddin

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Author-ID : 4285596

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 9 Documents Claim Missing Document

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Articles

Fenomena Anggaran Responsif Gender Dalam Penanggulangan Kemiskinan Kurniawan; Mannawa Faraby
El-Iqtishod: Jurnal Ekonomi Syariah Vol. 5 No. 1 (2021): Jurnal Ekonomi Syariah EL-IQTISHOD
Publisher : Program Studi Ekonomi Syariah

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

Penelitian ini bertujuan untuk mengetahui fenomena anggaran responsif gender dalam penanggulangan kemiskinan. Teknik pengumpulan data dilakukan dengan wawancara mendalam dengan penyusun anggaran pada Dinas Tenaga Kerja Kota Makassar. Hasil pengumpulan data dianalisis dengan metode kualitatif menggunakan pendekatan fenomenologi. Hasil penelitian memberikan gambaran bahwa komponen-komponen dalam sikap birokrasi yakni (1) komponen kognitif mengacu pada pemahaman, kepercayaan, atau informasi aparatur terhadap anggaran responsif gender, (2) komponen afektif mengacu pada sikap aparatur terhadap anggaran responsif gender, (3) dan komponen behaviour mengacu pada predisposisi aparatur terhadap anggaran responsif gender dalam bertindak. Penelitian ini juga menunjukkan dominasi fakta sosial material dalam penerapan anggaran responsif gender.

Fenomena Anggaran Responsif Gender Dalam Penanggulangan Kemiskinan Kurniawan Wawan Hasanuddin; Mannawa Faraby
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 10, No 1 (2021): March 2021
Publisher : Universitas Mercu Buana

. Penelitian ini bertujuan untuk mengetahui fenomena anggaran responsif gender dalam penanggulangan kemiskinan. Teknik pengumpulan data dilakukan dengan wawancara mendalam dengan penyusun anggaran pada Dinas Tenaga Kerja Kota Makassar. Hasil pengumpulan data dianalisis dengan metode kualitatif menggunakan pendekatan fenomenologi. Hasil penelitian memberikan gambaran bahwa komponen-komponen dalam sikap birokrasi yakni (1) komponen kognitif mengacu pada pemahaman, kepercayaan, atau informasi aparatur terhadap anggaran responsif gender, (2) komponen afektif mengacu pada sikap aparatur terhadap anggaran responsif gender, (3) dan komponen behaviour mengacu pada predisposisi aparatur terhadap anggaran responsif gender dalam bertindak. Penelitian ini juga menunjukkan dominasi fakta sosial material dalam penerapan anggaran responsif gender

Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan Andi Sri Kumala Putri P Mala; Iwan Kurniawan; Amrizal Salida
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winata, because the public accountant has committed a violation of the Professional Standards of Public Accountants (SSAP) Violations committed related to the audit of the financial statements of PT Muzatek Jaya last financial year 31 December 2004. The existence of the above case should provide awareness for the Auditor to apply the Professional Standards of Public Accountants in carrying out the accountant profession. Therefore, the theme of independence, ethics and decision making in the accounting profession also has a very important and deep understanding in maintaining the reputation of the accounting profession. Based on the reasons above this study takes the title "Influence of Work Experience, Professional Commitment to Auditor's Ethical Decision Making"

PENGARUH KEBIJAKAN HUTANG DAN DIVIDEN TERHADAP NILAI PERUSAHAAN DISEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Amrizal Salida; Kurniawan; Usman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

This study has a goal, which is to see how influential a company's debt policy problems and also the distribution of dividends for each company are on the value of the company itself. The companies that are the object of this research are companies listed on the Indonesian stock exchange, while the subject of the company is a company engaged in the telecommunications sector. This study uses inferential statistical data analysis with multiple regression approach. The test is carried out to strengthen that the data used is objective, then the data will be tested for F and T tests, after that the data is then tested again using the coefficient of determination test using the help of the SPSS application. To determine the sample in this study, the saturated sample method was used, the results obtained were 30 samples consisting of 6 companies and each company used financial statement data for the past 5 years. The data obtained in this study were sourced from the Indonesian stock exchange. Broadly speaking, the results of the F and T tests show that the problem of debt policy and dividend distribution does not have a positive and significant effect on the value of a company.

ANALISIS ANGGARAN RESPONSIF GENDER PADA APBD KABUPATEN SIDENRENG RAPPANG TAHUN 2019 Ahmad Arif Syarif; Kurniawan Kurniawan; Amrizal Salida; Nur Hidayah
AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i2.3213

Gender mainstreaming is one of the important agendas for realizing a more inclusive national development. However, phenomena in the regions show that gender mainstreaming has not had a significant effect. One of the parameters that can be reviewed is based on local government budget allocations. This study aims to analyze the implementation of gender-responsive budgeting in local governments for the 2019 APBD period with a focus on research locations in Sidenreng Rappang Regency, especially the Office of Village Community Empowerment, Women and Child Protection. The research method used is qualitative with interactive data analysis by Miles and Huberman. The results of the study indicate that the regional government of Sidenreng Rappang Regency has not implemented gender mainstreaming in development because the results of the budget evaluation show that the budget at the Office of Village Community Empowerment, Women and Child Protection has not fulfilled the gender responsive budgeting aspect. This can serve as a reference for local governments to pay attention to gender in realizing inclusive development.

Analysis of the effectiveness and efficiency of village fund management in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency Kurniawan; Fadlina; Iqbal, Muhammad
Journal of Economic, Business & Accounting Research Vol. 2 No. 1: (July) 2024
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v2i1.2024.967

Background: This study aims to identify and analyze the level of effectiveness and efficiency of village funds from 2020 to 2022 in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency. Methods: The research method used is qualitative with a narrative approach. The data sources used are secondary data, which were analyzed using the effectiveness and efficiency ratios, and primary data in the form of interview results, which were analyzed using effectiveness and efficiency measurements. Findings: The study results show that the analysis of the effectiveness of village fund management in Padaloang Village from 2020 to 2022 indicates stable development. Each year, the average village fund management level reaches 96%. Conclusion: This indicates that the financial management of Padaloang Village is considered effective, with the calculation results exceeding 90% and the interview results also aligning with the effectiveness measurements used. Novelty/Originality of this article: The efficiency analysis shows that the management of village funds in Padaloang Village experienced a decline during the 2020—2022 period. The average efficiency level of Padaloang Village's financial management during this period was 97,80%, indicating less efficiency because the value is less than 100%, but the interview results show alignment with the efficiency measurements used. These results indicate that the village government still uses its budget less efficiently but effectively. This shows that the objectives can be achieved but with relatively high resources.

THE EFFECT OF TRAINING AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN THE OFFICE OF THE INDONESIAN ENVIRONMENTAL AND FORESTRY RESEARCH AND DEVELOPMENT CENTER IN MAKASSAR Fahruni Khaerunnisa; Muh Asdar; Kurniawan
Jurnal Manajemen Dan Bisnis Vol 1 No 2 (2023): Desember 2023
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajumen.v1i2.28

The purpose of this study was to test and analyze the effect of training and work motivation on employee performance at the Makassar Research and Development Center for Environment and Forestry. Data collection uses primary data obtained from questionnaires using saturated sampling techniques. The population is all permanent employees at the Makassar Research and Development Center for Environment and Forestry with a total of 51 people. The results of the questionnaire have been tested for validity and reliability, and the classical assumptions in the form of normality assumptions and heteroscedasticity assumptions have been tested. Methods of data analysis using multiple regression techniques. The results showed that the proposed hypothesis was accepted because it showed positive and significant results of hypothesis testing. This means that Training and Work Motivation have a positive and significant effect on Employee Performance.

Challenges in Accessing Higher Education: A Semiotic Analysis on Gender Stereotypes, Cultural Conservatism, and Economics Kurniawan, Kurniawan; Arnas, Riska; Salida, Amrizal; Fadlina, Fadlina; Hamdi, Hamdi; Maryam, Maryam
Journal of Language and Literature Studies Vol. 4 No. 4 (2024): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jolls.v4i4.2242

This study investigates the role of logo symbolism in shaping the identity and communication strategies of State Islamic Universities (UINs) in Central Java, Indonesia. Logos serve as powerful visual representations of an institution's identity, blending cultural and religious values. Despite their importance, there is limited research on the semiotic analysis of UIN logos, particularly in terms of integrating Islamic identity with local cultural heritage. This research examines the challenges faced by the Towani Tolotang community in Indonesia, focusing on gender stereotypes, cultural conservatism, and economic barriers to higher education, especially for women. The Towani Tolotang community’s adherence to traditional values often creates a conflict between higher education and cultural preservation, limiting educational opportunities. Gender expectations and economic limitations further exacerbate this issue, with women’s education often deprioritized and financial constraints hindering access to higher education. This study adopts a qualitative descriptive approach, utilizing semiotic analysis based on Charles Peirce's theory and Cerrato’s color theory. Data was gathered through documentation techniques from online repositories, focusing on logos from five UINs in Central Java. Findings indicate that these logos incorporate Islamic values while reflecting local cultural heritage, using symbols such as gunungan, flowers, and specific color schemes (green, white, yellow, orange, gold, and black). These logos not only embody cultural preservation but also promote progressive Islamic education. The study underscores the significance of logo symbolism in reinforcing institutional identity, enhancing public perception, and boosting the competitiveness of UINs globally.

The Role of Financial Literacy and Digital Innovation in Enhancing SME Performance Rini, Asrini; Kurniawan, Kurniawan; Salida, Amrizal; Haeril, Haeril; Fatra, Emil
Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i1.1882

This study investigates how Financial Literacy and Digital Innovation contribute to the performance of Micro, Small, and Medium Enterprises (MSMEs). It fills a gap in empirical research concerning the effects of financial literacy and digital innovation on MSME growth. A conceptual framework grounded in agency theory has been established. The research involved distributing 200 questionnaires to MSME stakeholders in Sidenreng Rappang District, South Sulawesi. Data was gathered through surveys and analyzed using multiple regression to evaluate the influence and interaction of these two factors on MSME performance. Hypotheses were tested via multiple linear regression to assess how independent variables affect the dependent variable. The results show that both financial literacy and digital innovation have a significant individual impact on MSME performance. Moreover, the interaction of financial literacy and digital innovation also positively influences MSME performance. These findings are anticipated to offer valuable insights for policymakers in crafting programs that enhance MSME growth through improved financial literacy and digital innovation. Additionally, academics can further contribute to the advancement of new theories and knowledge in this area.Keywords: Financial Literacy, Digital Innovation, SME Performance.

Co-Authors Ahmad Arif Syarif AMRIZAL SALIDA Andi Sri Kumala Putri P Mala Arnas, Riska Elfrida Ratnawati Emil Fatra Fadlina Fadlina Fahruni Khaerunnisa Haeril, Haeril Hamdi Hamdi Mannawa Faraby Mannawa Faraby Maryam Maryam MUH ASDAR Nur Hidayah Rini, Asrini Usman M

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