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Pengaruh Pengendalian Intern, Moralitas Dan Kompetensi Aparatur Terhadap Pencegahan Fraud Pada Kecamatan Panakukang Kota Makassar Nursyam AR; Andi Musfirawati Nur; Ardiansyah Ali
JUEB : Jurnal Ekonomi dan Bisnis Vol. 1 No. 3 (2022): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengendalian intern, moralitas serta kompetensi aparatur terhadap pencegahan fraud di kecamatan Panakukang kota Makassar. Adapun populasi dalam penelitian ini yakni seluruh pegawai kecamatan Panakukang sebanyak 35 orang, dengan Teknik pengambilan sampel yang digunakan adalah teknik simple random sampling, dimana dalam pengambilan anggota sampel dari populasi dilakukan secara acak tanpa memperhatikan strata yang ada dalam populasi. Metode pengumpulan data menggunakan wawancara dan kuesioner, dengan teknik analisis data menggunakan analisis linear berganda. Berdasarkan hasil pengujian regresi linier berganda yakni secara parsial dan simultan diperoleh bahwa pengaruh pengendalian intern, moralitas, dan kompetensi aparatur tidak berpengaruh signifikan terhadap pencegahan fraud pada instansi kantor kecamatan panakukang kota Makassar.

Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020 Ardiansyah Ali; Nursyam AR
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7901

The existence of a policy to manage government independently in the form of regional autonomy makes every decision more strategic in increasing local revenue sources to the maximum. The purpose of this study was to analyze the regional own-source revenue (PAD) of North Toraja Regency in 2016-2020. Quantitative descriptive method is used to describe the contribution ratio and growth ratio in local own revenue (PAD). The results of this study indicate that the contribution of local taxes to local own-source revenue (PAD) is in the sufficient category, while for contributions in the very poor category obtained from the results of the management of separated assets. For the growth ratio, the results fluctuated greatly from 2016-2019, but a drastic decline occurred in 2020, this was due to the covid-19 pandemic that hit North Toraja Regency.

Community-Based Approaches to Fisheries Management in MSMEs: A Bibliometric Exploration Zayafika Mareta; Muhammad Arif; Pardin Lasaksi; Nursyam Ar
West Science Social and Humanities Studies Vol. 2 No. 05 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i05.876

This study conducts a bibliometric exploration of community-based approaches to fisheries management within the context of Micro, Small, and Medium Enterprises (MSMEs). By analyzing scholarly publications from multiple databases, the research highlights key themes, challenges, and emerging trends in sustainable fisheries management. The study identifies significant clusters of research themes through network visualizations and discusses the socio-economic impacts of community-based strategies on local fisheries management. It underscores the necessity of integrating local knowledge and practices in MSMEs to enhance sustainability and resilience against global challenges like climate change and market fluctuations. Through this exploration, the paper aims to contribute to policy development and practical interventions that promote sustainable fisheries practices and bolster MSME resilience.

Analysis of the Effect of Liquidity, Leverage, and Profitability on the Financial Performance of Companies in the Indonesian Capital Market Basuki Toto Rahmanto; KMT Lasmiatun; Nursyam Ar; Ramli Toalib; Syamsinar Syamsinar
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1499

This study examines the influence of leverage, liquidity, and profitability on the financial performance of companies listed on the Indonesian Capital Market. A quantitative approach was utilized, involving 150 companies, with data measured using a Likert scale (1–5) and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings reveal that leverage and profitability significantly and positively impact financial performance, with profitability demonstrating the strongest effect. Liquidity also positively influences financial performance, albeit to a lesser extent. Collectively, the three variables explain 62% of the variance in financial performance, highlighting their interdependence and critical role in driving firm success. The study provides valuable insights for corporate managers and policymakers in emerging markets, emphasizing the importance of strategic financial planning to ensure sustainable growth.

DIGITALISASI AKUNTANSI PADA UMKM: PERSPEKTIF PELAKU USAHA Amy Septrina Tampubolon; Ersanti Ersanti; Ahmad Kamal Jama; Rebeka Meidiana Purba; Nursyam Ar
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2396

Digital transformation has brought significant changes to various aspects of business management, including accounting systems in Micro, Small, and Medium Enterprises (MSMEs). Accounting digitization is one solution to improve the efficiency, accuracy, and quality of business financial management. However, the level of adoption of digital accounting technology in MSMEs still varies and is influenced by various factors, both internal and external. This study aims to explore business actors' perspectives on accounting digitization, including their level of understanding, perceived benefits, implementation barriers, and its impact on business preservation and continuity. The study used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, observation, and documentation of MSMEs who have and have not implemented digital accounting systems in their business activities. Informants were selected using a purposive sampling technique based on certain criteria relevant to the research objectives. Data were analyzed through the stages of data reduction, data presentation, and conclusion drawing, and their validity was tested using source and method triangulation techniques. The results showed that most MSMEs have a fairly good understanding of accounting digitization as the use of technology in recording and managing business finances. Accounting digitization offers various benefits, such as ease of transaction recording, accurate financial reports, time efficiency, and ease of real-time financial monitoring. Furthermore, the use of digital accounting systems helps businesses make more informed business decisions based on available financial information. However, the implementation of accounting digitization still faces several obstacles, including limited digital literacy, lack of technical skills, application usage costs, and resistance to the transition from manual to digital systems. Research also finds that government support, training, mentoring, and easy access to technology are important factors in driving the successful implementation of accounting digitization in MSMEs.

Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020 Ardiansyah Ali; Nursyam AR
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7901

The existence of a policy to manage government independently in the form of regional autonomy makes every decision more strategic in increasing local revenue sources to the maximum. The purpose of this study was to analyze the regional own-source revenue (PAD) of North Toraja Regency in 2016-2020. Quantitative descriptive method is used to describe the contribution ratio and growth ratio in local own revenue (PAD). The results of this study indicate that the contribution of local taxes to local own-source revenue (PAD) is in the sufficient category, while for contributions in the very poor category obtained from the results of the management of separated assets. For the growth ratio, the results fluctuated greatly from 2016-2019, but a drastic decline occurred in 2020, this was due to the covid-19 pandemic that hit North Toraja Regency.

PROGRAM EDUKASI PENGELOLAAN SAMPAH BERBASIS KOMUNITAS DI PEDESAAN Diana Sawen; Annisa Nugraheni Afridhianika; Nicholas Renaldo; Kresna Agung Yudhianto; Nursyam Ar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.60825

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan, kesadaran, dan keterampilan masyarakat pedesaan dalam menerapkan pengelolaan sampah berbasis komunitas. Kegiatan dilaksanakan dengan pendekatan partisipatif dengan beberapa tahapan seperti penyampaian materi, diskusi interaktif, praktik langsung, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan bahwa adanya peningkatan pemahaman peserta mengenai pentingnya pengelolaan sampah sejak dari sumbernya. Selain itu, peserta juga mampu membedakan sampah organik yang dapat diolah menjadi kompos dengan sampah anorganik yang dapat didaur ulang atau dimanfaatkan kembali menjadi produk bernilai ekonomis. Kegiatan ini juga berhasil menumbuhkan kesadaran bahwa pengelolaan sampah tidak hanya berorientasi pada kebersihan lingkungan, tetapi juga berkontribusi terhadap peningkatan kesehatan masyarakat dan pelestarian lingkungan. Hasil evaluasi juga menunjukkan bahwa sebagian besar peserta telah mampu mengidentifikasi jenis-jenis sampah, melakukan pemilahan sesuai karakteristiknya, serta memahami penerapan prinsip Reduce, Reuse, dan Recycle (3R) dalam kehidupan sehari-hari. Selain itu, muncul komitmen dari peserta untuk mulai menerapkan kebiasaan pengelolaan sampah di lingkungan rumah tangga dan mengajak masyarakat di sekitarnya agar turut berpartisipasi dalam menjaga kebersihan lingkungan desa. Secara keseluruhan, kegiatan ini berhasil meningkatkan kapasitas dan partisipasi masyarakat dalam pengelolaan sampah berbasis komunitas sehingga berpotensi mendukung terwujudnya lingkungan pedesaan yang lebih bersih, sehat, dan berkelanjutan.

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