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Syarifuddin Yusuf
Fakultas Ilmu Kesehatan Universitas Muhammadiyah Parepare
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Journal AK-99

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PELAPORAN PERTANGGUNGJAWABAN KOTA PAREPARE Widya Ulandari; Syarifuddin Yusuf
Journal AK-99 Vol. 2 No. 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.989 KB) | DOI: 10.31850/ak99.v2i1.1676

Abstract

This study aims to determine the factors that influence the delay in reporting the accountability of the City of Parepare. The method used in this study is quantitative. The sampling technique in this study was total sampling. Total sampling is a sampling technique where the number of samples is equal to the population of 46 populations. The results showed that only one variable, namely the capacity of Human Resources (HR), affected the delay in reporting accountability. Variable use of information technology and the Internal Control System (SPI) have no effect on delays in reporting accountability. Timeliness indicates that financial statements must be presented within a predetermined period of time to show the extent of the implementation of the SKPD APBD. The delay in the accountability of one of the agencies will hamper the process of preparing the financial statements of the City of Parepare.
ANALYSIS OF THE COMPOSITION OF DIRECT SPENDING AND INDIRECT SPENDING AT THE ENVIRONMENTAL SERVICES IN ENREKANG REGENCY Syarifuddin Yusuf; Nurwani M; Devi Milayanti
Journal AK-99 Vol. 2 No. 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.704 KB) | DOI: 10.31850/ak99.v2i2.1991

Abstract

This study aims to determine the composition of direct and indirect spendingat the Environmental Services in Enrekang Regency. The data collection techniques used in this study was interviews and documentation. The sample in this study were the statement of budget realization from Regional Revenues and Expenditure Budget (RREB) for the Environmental Servicesin Enrekang Regency from 2017 to 2019 period. The data analysis technique used in this study was expenditure compatibility analysis. The results of the study showed that: 1) In 2017-2019 periode, it can be seen that the allocation of direct spending and indirect spending of the Environment Services in Enrekang Regency was 62,76% : 37,24% in 2017; 70,78% in 2018: 29,22% and in 2019 it was 69,88%: 30.12%. Thus, in 2017 the composition of regional spending was not ideal; 2) In 2018 and 2019 the composition of regional spending was ideal, which means that in those years the Environmental Service in Enrekang Regency had used their regional spending for regional economic development; 3) The procedure for direct spending and indirect spending at the Environmental Service in Enrekang Regency is accordance with domestic regulations Number 21 of 2011 aboutGuidelines for Regional Financial Management.
IMPLEMENTATION OF ONLINE PAYMENT SYSTEM AGAINST PAM TIRTA SALO KARAJAE ARREARS PAREPARE CITY Ivana Triyulia; Syarifuddin Yusuf; Fajar Ladung
Journal AK-99 Vol. 3 No. 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v3i2.2659

Abstract

Government Regulation Number 122 of 2015 concerning the Drinking Water Supply System states that clean water is household drinking water by going through various stages of changes in both the way of producing and without production which is then able to complete health requirements and can be drunk directly. This study aims to determine the implementation of the online payment system against PAM TirtaSaloKarajae arrears in Parepare City. The number of informants in this study amounted to 1 person using qualitative research methods with a case study approach. The data collection technique in this study is using interviews. This research was conducted by PAM Tirta Salo Karajae Parepare City with the research time starting from May to June which ranged from 2 months. The result of this research is that the implementation of an online payment system at PAM TirtaSaloKarajae Kota Parepare provides tangible benefits in terms of efficiency, convenience, and increased acceptance. In addition, cooperation with third parties and effective socialization are important factors in the success of this implementation. Thus, the use of an online payment system can be an effective solution in overcoming arrears and improving services for PAM Tirta Salo Karajae customers.
PENGARUH PENDAPATAN PEGADAIAN, HARGA EMAS DAN INFLASI TERHADAP PENYALURAN PEMBIAYAAN RAHN DI PT. PEGADAIAN SYARIAH KABUPATEN PINRANG Hasrul; Yusuf, Syarifuddin; Ar, Andi
Journal AK-99 Vol. 4 No. 1 (2024): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v4i1.3083

Abstract

PT. Pegadaian (Persero) merupakan lembaga keuangan bukan bank sebagai perusahaan penyedia dana dengan prosedur yang sederhana kepada masyarakat luas terutama kalangan menengah ke bawah dengan menggunakan sistem gadai untuk berbagai tujuan, seperti konsumsi, produksi dan lain sebagainya. Menurut Kitab Undang-Undang Hukum Perdata Pasal 1150, Gadai merupakan suatu hak yang diperoleh seorang yang berpiutang atas suatu barang bergerak, yang diserahkan seorang yang berutang atau oleh seorang atas namanya, dan yang memberikan kekuasaan kepada orang berpiutang itu untuk mengambil pelunasan dari barang tersebut. Penelitian ini bertujuan untuk pengaruh pendapatan pegadaian, harga emas dan tingkat inflasi terhadap penyaluran pembiayaan rahn di PT. Pegadaian Syariah Kabupaten Pinrang Tahun 2017-2021. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu studi pustaka dan dokumentasi. Sampel dalam penelitan ini adalah laporan pendapatan, penyaluran rahn, harga emas dan tingkat inflasi di PT. Pegadaian tahun 2017-2021. Teknik analisis data dalam penelitian ini menggunakan teknik analisis statisitik deksriptif dan statistik inferensial. Hasil penelitian menunjukkan terdapat pengaruh yang signifikan secara simultan pendapatan pegadaian, harga emas dan tingkat inflasi terhadap penyaluran pembiayaan rahn di PT. Pegadaian Syariah Kabupaten Pinrang.
ANALISIS PELUANG BISNIS BUMDES KALUPPINI JAYA DESA KALUPPINI KABUPATEN ENREKANG Magguali, Eby; Yusuf, Syarifuddin; Afarah, Rudi
Journal AK-99 Vol. 4 No. 2 (2024): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v4i2.3385

Abstract

Analisis peluang Bisnis Bumdes dalam penelitian ini. mengetahui peluang yang dapat dikelola dan dijadikan sebagai Sarana Pengembangan Usaha oleh BUMDes Kaluppini Jaya Desa Kaluppini Kabupaten Enrekang Berbasis Potensi Desa. Metode yang digunakan dalam penelitian ini dengan Pendekatan Kualitatif. Hasil yang diperoleh yakni BUMDes Kaluppini Jaya pada dasarnya telah memiliki usaha yang telah dikembangkan dalam rangka upaya mendukung peningkatan kesejahteraan masyarakat, namun peran dari BUMDes dianggap masih sangat rendah. Permasalahan rendahnya peran BUMDes tersebut karena belum mampu menyikapi Peluang-Peluang Usaha Berbasis Potensi Desa, sementara disisi lain terdapat Unit Usaha yang telah berjalan walaupun tidak masimal, sehingga dibutuhkan inovasi dalam bentuk usaha lain untuk meningkatkan tingkat pendapatan dari usaha-usaha yang telah ada; BUMDes Kaluppini Jaya melihat bahwa terdapat peluang usaha yang berbasis Potensi Desa dapat dimanfaatkan sebagai usaha BUMDes, selain itu dengan usaha yang dapat dikembangkan tersebut selalin memiliki keterkaitan dengan usaha yang ada saat ini juga orientasinya memiliki keterkaitan dengan pemberdayaan masyarakat, dan kesemua usaha tersebut berbasis potensi-potensi yang ada di desa
Co-Authors Abdullah B Afarah, Rudi Ainun Tatang, Nuraini Amelia , Tasya Amir, Syaiful Ananda M, Aulia Anggraeny, Rini AR, Andi Armylasari, Armylasari Arrahman Arrahman Aulia Novemy Dhita Ayu Dwi Putri Rusman Bahtiar, Yusran Budiawan, Rainer Schumacher Rafael Deppendra, Muhammad Devi Milayanti Dwi Putri Rusman, Ayu Erwina Kartika Devi Firmansyah Hakzah Haniarti, Haniarti Hardiyanti, Nurpika hasdiana, hasdiana Hasma Hasma Hasrul Henni Kumaladewi H I Ikram Irmayani Irmayani Ivana Triyulia Jauhar Manikam, Siti Judijanto, Loso Ladung, Fajar Loso Judijanto Magguali, Eby Maharani S, Syafira Majid, Makharajani Merlindayani, Merlindayani Mokodenseho, Sabil Muh. Ikhsan Muhammad Nispar Muin, Herlina Nufadilah, Nufadilah Nurlaela Nurpika Hardiyanti Nurwani M Pawelloi, A. Irmayani Ramli Semmawi Reinhard Reinhard Reinhard Reinhard Sabil Mokodenseho Satriani Semmawi , Ramli Sulaiman, Andi Nur Ainun Syafira Maharani S Syaiful Amir Syamsurini Agustina AS Thasim, Sukmawati Usman Usman Usman Usman Widya Ulandari Wulandari, Atikah