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All Journal Jurnal Ekonomi dan Bisnis West Science Business and Management West Science Social and Humanities Studies Jurnal Inovasi Akuntansi
Nursyam AR
Universitas Indonesia Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.525 KB) | DOI: 10.55784/jueb.v1i3.239

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Andi Musfirawati Nur Ardiansyah Ali Basuki Toto Rahmanto KMT Lasmiatun Muhammad Arif Pardin Lasaksi Ramli Toalib Syamsinar Syamsinar Zayafika Mareta