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All Journal Jurnal Akuntansi dan Keuangan Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Journal of Accounting and Finance JAMAN: Jurnal Mahasiswa Manajemen
Ari Ayu
Prodi Akuntansi, FEB, Universitas Ichsan Sidenreng Rappang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

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Keterlibatan Pengguna, Budaya Organisasi Dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi Ari Ayu; Safria Syarifuddin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.346 KB) | DOI: 10.54259/akua.v1i3.932

Abstract

This study aims to determine the effect of user involvement, organizational culture and user competence on the quality of accounting information systems. This research was conducted at PT Arista Jaya, South Sulawesi Province. The sampling technique used purposive sampling method with a total sample of 62 respondents from 95 total population. The main data collection is through the distribution of questionnaires with data analysis techniques using SmartPLS. The result is that all independent variables examined in this study have a positive and significant influence on the quality of the accounting information system. Findings on the user involvement variable are still lacking because the company only involves a few users in the design or development of the system used by the company so that the company must improve employee training and involve all users in system development. A positive culture in the organization must be maintained and maintained. User competence has a positive effect so that companies must continue to improve the competencies possessed by system users by participating in training. The findings of this study provide thoughts and input regarding the ability, organizational culture, and user competencies that are very important in improving the quality of a company's accounting information system.
Pengaruh Pelayanan Fiskus, Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Kabupaten Sidenreng Rappang Andi Sri Kumala Putri P; Ari Ayu; Romy Nugraha JS
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v1i4.1410

Abstract

This study aims to examine the effect of deferred tax expense, ownership concentration and sales volatility on earnings persistence in property & real estate companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The sample used is purposive sampling method, namely the method of selecting samples based on certain criteria. This type of research is quantitative using associative methods sourced from secondary data in the form of annual financial reports from the official website of the Indonesia Stock Exchange idx.co.id. The sample used is 10 property & real estate companies listed on the Indonesia Stock Exchange in 2017 to 2021. The analysis technique used is panel data regression analysis with the help of the Eviews 9 program. The results of this study indicate that the Deferred Tax Burden effect on Earning Persistence. Ownership concentration has no effect on Earning Persistence. Sales Volatility affects Earning Persistence. Deferred Tax Expenses, Concentration of Ownership and Sales Volatility affect Income Persistence.
ANALYSIS OF RECOGNITION OF INCOME AND EXPENSES AT UPT PUSKESMAS BILOKKA KEC. PANCA LAUTANG Rahmawati Rahmawati; Amrizal Salida; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

The phenomenon that occurs in this research is that in recognizing income, the payment portion using BPJS still uses the cash basis method in recognizing it, while the PSAP regulations require agencies to use the accrual basis method in preparing financial reports. The aim and objective of this research is to analyze the recognition of income and expenses at UPT. Bilokka District Health Center. Panca Lautang. The benefits of this research are that it is hoped that it will provide benefits for the author, for UPT. Bilokka District Health Center. Panca Lautang, and for Institutions. The type of research used in this research is qualitative research using a narrative approach. This research was conducted at JL. Poros Soppeng, Bilokka sub-district, Panca Lautang sub-district. The data used are primary and secondary data. The techniques used in collecting data are observation, interviews and documentation techniques. The data analysis used is data reduction, data presentation, and drawing conclusions. The data validity tests used are source triangulation, technical triangulation, and time triangulation. From the results of the research carried out in this thesis, it was found that the method used by UPT. Bilokka Community Health Center is not right. This is because the method used to recognize income still uses cash basis recognition, unlike expense recognition which is recognized using accrual basis recognition.
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT OF UMKM IN MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY Ina syahidah Haris; Darnawati Darnawati; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

MSMEs play a significant role in advancing the economy of a region, but MSMEs often face challenges in explaining their contributions concretely and managing daily operations. The purpose of this study is to determine the effect of financial literacy and financial attitudes on MSME financial management. This study uses a quantitative method with an associative approach. The population in this study are Micro, Small, and Medium Enterprises (MSMEs) engaged in the fashion sector in Maritengngae District, Sidenreng Rappang Regency. The sample of this study was selected using the Probability Sampling approach with a sample size of 82 respondents. The data collection technique in this study used a questionnaire. The data obtained were then processed through the SPSS 26 program to test validity and reliability, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test), multiple linear regression analysis, hypothesis testing (Coefficient of determination test and t-test). The results of hypothesis testing in this study indicate that financial literacy and financial attitudes have a positive and significant effect on MSME financial management in Maritengngae District, Sidenreng Rappang Regency. This indicates that the understanding of MSME actors towards financial literacy and financial attitudes will affect the ability of MSME actors in managing finances.
COMPARATIVE ANALYSIS OF INDOFOOD CBP'S CASH FLOW BEFORE AND DURING COVID-19 Semma Aprilyah; Mariam Makmur; Ari Ayu
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.145

Abstract

Covid-19 is a virus that has a high transmission rate. The emergence of Covid-19 in March 2020 caused its negative impact to be felt by many people in the world, including Indonesia. One of the impacts is the economy of PT. Indofood CBP Successfully Prosperous. This research aims to analyze the comparison of cash flows of PT. Indofood Before and During Covid-19. The research design used is comparative with quantitative secondary data. The data collection method is documentation. The documents used are official documents in the form of company financial reports. The ratio used to measure financial performance is the cash flow ratio. This research uses normality tests and hypothesis testing. If the distribution is normal then the Paired Sample T-Test is used and if the distribution is not normal then the Wilcoxon Signed Rank Test is used. The research results show that the cash flow ratio in the company PT. Indofood CBP Sukses Makmur in the period before and during Covid-19 did not experience significant changes or there were no differences before and during Covid-19, so the hypothesis is rejected.
THE INFLUENCE OF EFFECTIVENESS, TRANSACTION SPEED, AND ACCURACY ON INTENTION TO USE THE INDONESIAN STANDARD QUICK RESPONSE CODE AS A DIGITAL PAYMENT SYSTEM FOR MSMES IN MARITENGNGAE DISTRICT Eggi Padilla; Romy Nugraha JS; Ari Ayu
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.149

Abstract

This study aims to determine the effect of effectiveness (X1), transaction speed (X2), and accuracy (X3) partially or simultaneously on the interest in using the Indonesian Standard Quick Response Code (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Maritengngae District, Sidenreng Rappang Regency. This study uses a quantitative approach. The number of MSMEs in the food and beverage sector registered in Maritengngae District, Sidenreng Rappang Regency is 1,167 MSMEs (Data on the number of businesses from the Office of Cooperatives, SMEs, Manpower and Transmigration of Sidenreng Rappang Regency, 2023). The sample in this study was MSMEs engaged in the food and beverage sector that have a standard Indonesian quick response code (QRIS) in Maritengngae District, amounting to 70 respondents. The results of the study indicate that partially, effectiveness (X1) has a positive and significant effect on the interest in using QRIS. Transaction speed (X2) also showed a positive and significant influence on interest in using QRIS. However, accuracy (X3) did not have a positive and significant influence on interest in using QRIS. Simultaneously, the three independent variables significantly influenced the dependent variable, namely interest in using QRIS, with a coefficient of determination (R²) of 51.5%. This indicates that 51.5% of the variation in interest in using QRIS can be explained by these three variables, while the remaining 48.5% is influenced by other factors outside the studied variables. This study contributes to understanding the factors influencing QRIS adoption by MSMEs and can serve as a reference in developing policies to promote digitalization of financial transactions in the small business sector.
THE EFFECT OF WORK MOTIVATION ON EMPLOYEE PERFORMANCE OF REGIONAL DRINKING WATER COMPANY (PDAM) IN TELLU LIMPOE DISTRICT IN SIDENRENG RAPPANG REGENCY Nur Fajriani; Fadlina; Ari Ayu
Jurnal Mahasiswa Manajemen Vol. 2 No. 1 (2025): Hal 01-61
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jaman.v2i1.103

Abstract

The aim of this research is to determine the effect of work motivation on the performance of employees of the Regional Drinking Water Company (PDAM) of Sidenreng Rappang Regency. This research method uses quantitative methods with a descriptive approach. This type of research is a survey to obtain information in the field. The data used is primary data obtained from the field using a questionnaire as a data collection tool. Questionnaires were distributed to 30 PDAM employees. Then, the data was processed using the SPSS program. The data analysis method uses simple regression analysis. The results of the analysis show that work motivation has a positive and significant effect on the performance of employees of the Regional Drinking Water Company (PDAM) of Sidenreng Rappang district.
Peningkatan Kapasitas Dosen dalam Sinkronisasi Data SINTA melalui Pelatihan dan Pendampingan Berbasis Praktik untuk Optimalisasi Profil Publikasi Ilmiah Fakhruddin Kurnia M; Haeril Haeril; Ari Ayu; Usman Usman; A. Kartini Sari Putri D
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 2 (2025): November
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/japmis.v2i2.451

Abstract

This community service program aimed to enhance lecturers’ capacity in managing digital academic identities through the synchronization of ORCID, GARUDA, and SINTA to optimize their scientific publication profiles. The primary issue addressed was the limited understanding and implementation of integrated researcher identity management, resulting in incomplete and inconsistent publication records. The program employed a participatory approach through hands-on training combined with direct mentoring. Participants were lecturers who had published scientific works but had not optimally synchronized their profiles across the three platforms. Data were collected through observation, documentation, and practical performance evaluation and analyzed using descriptive quantitative and qualitative methods. The results indicated that participants successfully registered and synchronized their researcher profiles, improved publication metadata, and gained practical skills in managing their digital academic identities. The hands-on mentoring approach effectively resolved technical issues encountered during the synchronization process. This program contributes to improving research information management, enhancing the visibility of lecturers’ scholarly publications, and providing a practical model for strengthening digital research competencies in higher education institutions.
PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN USAHA DAGANG AYAM POTONG Cindy Putri Fatika Sari; Darnawati Darnawati; Ari Ayu; Abdul Gaffar; Muhammad Ichsan Gaffar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.446

Abstract

This study aims to determine the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements at SN Chicken Trading Business located in Empagae Traditional Market, Sidenreng Rappang Regency. This study also aims to analyze the financial recording process and the factors that influence the implementation of SAK EMKM in the business. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The data obtained were analyzed by comparing the business financial recording practices with the provisions for preparing financial statements based on SAK EMKM. The results of the study indicate that financial recording at SN Chicken Trading Business is still carried out in a simple manner and has not fully complied with SAK EMKM standards. After adjustments based on these standards, financial statements can be prepared in the form of an income statement, statement of financial position, and notes to financial statements. Factors influencing the implementation of SAK EMKM include limited accounting knowledge, limited human resources, and the lack of socialization regarding accounting standards for MSMEs.
Ketika Startup Gagal: Analisis Red flags untuk Membedakan Business Failure, Governance Failure, dan Fraud Risk pada TaniHub, Investree, dan eFishery Ari Utomo Saputra; Ari Ayu; Anisatun Humayrah Rais; Hasma Hasma; La Ode Abdul Rakhman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8603

Abstract

This study analyzes red flags in failed Indonesian startups and maps the characteristics of business failure, governance failure, and fraud risk in the context of venture capital funding. Using a multi-case study (Yin, 2018), the study examines TaniHub, Investree, and eFishery to identify their respective failure patterns. The results indicate that TaniHub experienced business failure due to premature expansion, excessive growth ambition, high burn rate, and cash flow anomalies. Investree experienced governance failure due to weak board oversight, internal controls, and post-investment monitoring. Meanwhile, eFishery indicated fraud risk triggered by founder dominance, founder-friendly governance, revenue quality issues, data inconsistencies, and failed investor verification. The cross-case analysis revealed systemic weaknesses in the form of ineffective monitoring, inadequate due diligence, and delayed response. Based on these findings, a Startup Failure Framework was developed that integrates Agency Theory, information asymmetry, red flags, and due diligence. This framework demonstrates that agency conflicts do not always lead to fraud but instead produce three different outcomes depending on the configuration of red flags and the effectiveness of oversight. This research contributes to expanding the venture capital governance literature across a single risk spectrum.
Co-Authors A. Kartini Sari Putri D AMRIZAL SALIDA Andi Sri Kumala Putri P Mala Anisatun Humayrah Rais Ari Utomo Saputra Cindy Putri Fatika Sari Darnawati, Darnawati Eggi Padilla Fadlina Gaffar, Gaffar Haeril Haeril Hasma Hasma Ina syahidah Haris Kurnia M, Fakhruddin La Ode Abdul Rakhman Mariam Makmur Muhammad Ichsan Gaffar Nur Fajriani Rahmawati Rahmawati Romy Nugraha Safria Syarifuddin Semma Aprilyah usman rahman