Article Per Year (5 Year)
p-Index From 2021 - 2026
0.888
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management Journal of Trends Economics and Accounting Research Jurnal Bisnis dan Kewirausahaan Jurnal Ekonomi, Manajemen, Akuntansi
Ilham Akbar Garusu
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Penerapan Sistem Pengendalian Internal Pemerintah (SPIP) dalam Meningkatkan Kinerja Aparatur Sipil Negara Badan Penelitian dan Pembangunan Kabupaten Kolaka Utara Ahmad Hamid; Ilham Akbar Garusu; Dian Mayapati Rauf; Jacob Breemer; Wiwin Sultraeni
Jurnal Mirai Management Vol 7, No 2 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i2.2101

Abstract

Abstract Penelitian dilakukan pada Badan Penelitian dan Pengembangan Kabupaten Kolaka Utara. Penelitian kualitatif ini menggunakan studi kasus deskriptif. Informan penelitian berjumlah lima orang, terdiri dari Kepala badan, sekretaris, kasubag ekonomi, kasubag umum dan kepegawaian dan kabag sosial dan kependudukan Badan Penelitian dan Pembangunan Daerah Kabupaten Kolaka Utara telah membantu penyelesaian penulisan tesis ini.. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis kualitatif model interaktif. Berdasarkan hasill penelitian diperoleh bahwa Penerapan Sistem Pengendalian Internal Pemerintahan pada Badan Penelitian dan Pembangunan Daerah Kabupaten Kolaka Utara mengacu pada peraturan pemerintah nomor 60 Tahun 2008 ditujukan untuk meningkatkan kinerja pegawai dengan mengutamakan kegiatan yang efektif dan efisien, membuat lapora kerja yang diandalkan, mengamankan aset Badan Penelitian dan Pembangunan Daerah Kabupaten Kolaka Utara dalam menunjang kinerja pegawai dan meningkatkan ketaatan terhadap peraturan perundang-undangan yang berlaku di lingkup Badan Penelitian dan Pembangunan Daerah Kabupaten Kolaka Utara Keywords: Sistem Pengendalian Internal Pemerintahan, Kinerja
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DI DESA SULAHO KECAMATAN LASUSUA KABUPATEN KOLAKA UTARA hamid, ahmad; Ilham Akbar Garusu
Jurnal Bisnis dan Kewirausahaan Vol. 13 No. 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v13i1.4376

Abstract

Accounting is an art to record, classify, and add up the value of transactions that have been carried out by the company as part of Financial Accountability presented in a systematic form. This study was conducted with the aim to determine the application of environmental accounting in Sulaho Village, Lasusua District, Kolaka Utaras Regency using secondary data and interviews. The results obtained that mining companies in identifying the costs incurred for the waste management process has not been maximized because these costs are still combined with allied costs, such as transportation costs and destruction costs for solid waste included in the expenditure of goods and services included in the partnership program, for liquid waste costs such as maintenance costs and employee salaries included in the expenditure of goods and services. Mining companies in measuring the costs associated with the waste management process refers to the realization of previous costs and the amount of costs required and the realization of the budget incurred is not much different. Mining companies make recognition of accounting transactions by the accrual basis method. Mine management in presenting the costs associated with the waste management process the hospital presents it in the general financial statements, the hospital does not present the costs associated with the waste management process into special financial statements. Mining companies in their disclosures for waste management costs are included in the Notes to the Financial Statements. Environmental costs in particular costs incurred related to waste management are treated as costs of employee salaries and expenditure on goods and services.
Konvergensi IFRS di Indonesia: Analisis Dampak terhadap Manajemen Laba dan Transparansi Laporan Keuangan Yusuf, Muh. Fathir Maulid; Ilham Akbar Garusu; Dian Mayafaty Rauf
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1836

Abstract

The convergence of International Financial Reporting Standards (IFRS) in Indonesia has become a crucial policy in improving the quality of financial reporting and attracting global investors. However, the effectiveness of this convergence in curbing earnings management and enhancing transparency remains debatable, with empirical findings varying across sectors and corporate governance conditions. This study employs a systematic literature review using thematic synthesis and the PRISMA protocol to integrate various credible sources, including Scopus, Web of Science, SSRN-indexed journals, OJK regulatory reports, and international accounting textbooks. The findings indicate that IFRS positively influences transparency, particularly in firms audited by Big Four auditors, with high institutional ownership and ERP-based technologies. Nevertheless, earnings management practices persist, especially in the property sector and family-owned firms. Factors such as audit quality, corporate governance, operational complexity, and local paternalistic culture moderate the effectiveness of IFRS implementation. Additionally, limitations in PSAK standards for digital assets, regional disparities, and regulatory inconsistencies pose significant challenges. This study emphasizes the need for an adaptive approach to IFRS in developing countries and recommends regulatory harmonization and institutional capacity-building for more effective implementation.
Persepsi Auditor Pada Kualitas Audit Kantor Akuntan Publik Kota Kendari Sulawesi Tenggara Bangki, Rafida; Ilham Akbar Garusu; Dian Mayafaty Rauf; Wirda Wijayanti; Yuni Nuardi Tasmita
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12429

Abstract

Auditor merupakan sosok kunci dalam memastikan keandalan informasi akuntansi suatu perusahaan. Tugas utama mereka adalah menilai dan memverifikasi laporan keuangan agar sesuai dengan standar akuntansi yang berlaku. Penelitian ini memiliki tujuan yaitu untuk mengetahui persepsi auditor pada kualitas audit. Penelitian ini menggunakan pendekatan secara kualitatif. Persepsi auditor menunjukkan bahwa kualitas audit sangat ditentukan oleh keseimbangan dari beberapa aspek yaitu integritas, profesionalisme, independensi, objektivitas, fee audit, dan time budget pressure auditor. Hal ini dapat dilihat dari aspek integritas auditor dimana aspek tersebut menjaga kejujuran, keterbukaan, dan tanggung jawab, sehingga hasil audit dapat dipercaya.  Pada aspek Profesionalisme yaitu auditor bekerja sesuai dengan keahlian, kompetensi, dan kode etik yang memperkuat kualitas audit.  Aspek Independensi dimana auditor bebas dari pengaruh dan tekanan dari pihak manapun sehingga opini yang diberikan objektif.  Aspek Objektivitas yaitu keadilan dan rasionalitas dalam menilai bukti audit, sehingga hasil audit memiliki Tingkat keandalan tinggi. Aspek Fee audit yaitu bayaran atau imbalan yang diterima auditor oleh klien dimana besaran fee audit auditor tergantung risiko dan besarnya perusahaan yang akan diaudit. Aspek Time Budget Pressure dapat dilihat dari waktu yang diberikan klien kepada auditor untuk melakukan audit pada suatu perusahaan sehingga hasil audit tetap berkualitas, transparan, dan dapat dipercaya oleh kilen.
Co-Authors Ahmad Hamid, Ahmad Anak Agung Gede Sugianthara Bangki, Rafida Dian Mayafaty Rauf Dian Mayapati Rauf Jacob Breemer Muh. Fathir Maulid Yusuf Wirda Wijayanti Wiwin Sultraeni Yuni Nuardi Tasmita