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All Journal International Journal of Environmental, Sustainability, and Social Science Indonesian Journal of Humanities and Social Sciences Joong-Ki
Eka Ariaty Arfah, Eka Ariaty
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Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Whistleblowing Actions in Fraud Prevention (Case Study of Auditors in Makassar City) ALAM, Syamsu; WAHYUNI, Nur; ARFAH, Eka Ariaty
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1258

Abstract

This study examines the act of whistleblowing as a fraud prevention mechanism with a focus on the role of auditors in Makassar City. Whistleblowing, defined as reporting violations of law or ethics to authorities, has great potential in detecting fraud and promoting organizational transparency. This study explores factors that influence auditors' courage to whistleblow, including professional commitment, moral intensity, and cultural and religious aspects. The methodology of this study uses a descriptive qualitative approach with in-depth interviews with a number of auditors in Makassar City. The results of the study indicate that the moral intensity of auditors is a dominant factor in motivating whistleblowing. This study also found that an organizational culture that supports transparency and legal protection for whistleblowers has a significant influence on increasing the effectiveness of the whistleblowing system. This study reveals that whistleblowing can be an effective early detection tool if supported by supportive organizational policies, special training for auditors, and the adoption of anonymous reporting technology. In conclusion, whistleblowing is an important element in fraud prevention efforts. By strengthening professional commitment, increasing moral intensity, and creating a supportive organizational environment, auditors can play a more effective role in identifying and reporting fraud. This study provides practical recommendations for policymakers to develop a safer and more transparent whistleblowing system.
Pentuple Bottom Line in Seaweeds Cultivation: An Environmental Accounting Review ALAM, Syamsu; ALAM, Roslina; ARFAH, Eka Ariaty
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1259

Abstract

This study explores the role of environmental and sustainability accounting in promoting sustainable seaweed farming in Indonesia. Environmental accounting records and reports the environmental impacts of economic activities, while sustainability accounting integrates economic, social, and environmental dimensions under the Triple Bottom Line (TBL) and Pentuple Bottom Line (PBL) frameworks. The research highlights how these tools can enhance seaweed farming's global competitiveness, support blue economy development, and address climate change.Using a descriptive qualitative approach, the study combines in-depth interviews with seaweed farmers, academics, and stakeholders with a literature review. Legitimacy theory is applied to analyze how transparency in sustainability reporting strengthens relationships with society and global markets.Findings reveal limited adoption of environmental and sustainability accounting in seaweed farming, despite its potential. Transparency in managing environmental impacts, such as waste and carbon absorption, is critical. Local cultural values like siri’ na pacce serve as a moral foundation for strengthening social legitimacy. Technologies like IoT and blockchain can accelerate effective environmental accounting.This study contributes by integrating environmental and sustainability accounting into the PBL framework, addressing economic, social, and environmental impacts more comprehensively. It emphasizes better governance through farmer awareness, eco-friendly technologies, and stronger regulations, positioning seaweed farming as a blue economy model. Future research should focus on cross-sector collaboration to advance sustainable fisheries and marine policies.
Pengelolaan Aset Desa Melalui Bumdes Lasamallangi Sebagai Sumber Pendapatan Yang Produktif Arfah, Eka Ariaty; S, Sumarni; Basalamah, Indira; Murniati, Sitti; Herlina, Herlina
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i2.7180

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Lasamallangi, Sengkang, dengan tujuan untuk meningkatkan kapasitas pengelolaan aset desa melalui Badan Usaha Milik Desa (BUMDes) sebagai sumber pendapatan produktif. Melalui pendekatan partisipatif, kegiatan ini melibatkan perangkat desa, pengelola BUMDes, dan masyarakat setempat dalam serangkaian pelatihan, diskusi, dan pendampingan langsung. Hasil kegiatan menunjukkan peningkatan pemahaman tentang pengelolaan aset desa, penguatan tata kelola BUMDes, dan implementasi strategi inovatif untuk optimalisasi pendapatan. Artikel ini memberikan gambaran menyeluruh mengenai proses dan dampak kegiatan ini sebagai model pengelolaan aset desa yang berkelanjutan  
Penerapan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah UMKM Sarabba Sucer BTP Makassar Chairunnizah, Nur Ifani Putri; Arfah, Eka Ariaty; Arfah, Dwi Astuty; Alam, Syamsu
JOM Vol 5 No 4 (2024): Indonesian Journal of Humanities and Social Sciences, Desember 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i4.6741

Abstract

The purpose of this study was to determine the application of financial report preparation at UMKM Sarabba Sucer BTP Makassar in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research method begins with the problem identification stage, then a literature review is carried out, the next step is data collection using a mixed method. Primary data, namely interviews and secondary data collected from UMKM financial documents. After collecting data, researchers move on to the data analysis phase. The last step is to conclude the results of the study. The results of the study indicate that Sarabba Sucer has not fully implemented SAK EMKM in preparing their financial reports. The financial reports made are still simple and limited to manual recording without considering applicable standards. UMKM Sarabba Sucer managers should have an understanding of the concepts and principles of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) such as financial position reports, profit and loss reports, and notes to financial statements. It is recommended that UMKM Sarabba Sucer needs to get special training and support related to the implementation of SAK EMKM.
Co-Authors Arfah, Dwi Astuty Basalamah, Indira Chairunnizah, Nur Ifani Putri Herlina Herlina Murniati, Sitti Nur Wahyuni Roslina Alam S, Suryanti Sumarni S, Sumarni SYAMSU ALAM