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All Journal Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Nurina Saffanah
Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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IMPLEMENTASI FINTECH (E-WALLET) DALAM MENGEMBANGKAN BISNIS BAGI PELAKU UMKM DI KOTA MAKASSAR Nurina Saffanah; Wanda Amir
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.567 KB) | DOI: 10.52300/jemba.v2i1.4322

Abstract

The existence of a digital wallet can improve services in the financial sector, making it easier for consumers to make transactions. In addition, the use of digital wallets by SMEs actors can be a place to promote their products through attractive promo offers on a regular basis, also help SMEs players get an investment opportunity in the digital industry and can be one of the pillars of Indonesia's economic resilience in the future. This study aims to explore the extent of the application of fintech in the form of a digital wallet for SMEs actors in Makassar. The research method used is a quantitative method with a descriptive approach to explain the purpose of the research. The data used in this study is primary data. Where data is collected through the process of filling out questionnaires distributed to SMEs actors in Makassar City. The results of this study indicate that SMEs actors have a positive perception of using digital wallets as an alternative easy payment method, reducing physical contact, increasing sales, as a product promotion event, and reducing operational costs and capital costs.
OBSERVING THE REALITY OF PUBLIC SECTOR AUDIT IN ERADICATION OF CORRUPTION Rahayu Alkam; Nurina Saffanah; Achdian Anggreny Bangsawan
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 3 No. 1 (2023): Vol. 3 No. 1 (2023): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis,
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v3i1.10867

Abstract

This study aims to examine the reality of public sector audits in efforts to eradicate corruption in Indonesia. The analysis covers a number of aspects related to the implementation of public sector audits in supporting the eradication of corruption. The data was obtained using the perspective of seven experienced BPK auditors. In-depth interviews were conducted using semi-structured questions. The research results reveal a number of realities regarding public sector audits, namely the nature of public sector audits which are not specifically designed to routinely detect corruption, differences in the authority of examiners and law enforcers, and the relationship between auditors and auditees in the audit process. Therefore, to be more proactive in increasing the effectiveness of the public sector audit function in order to support the eradication of corruption, extensive efforts are needed both by individual auditors and by the BPK institutionally
Locus of Control Moderating the Influence of Budgeting Participation on Managerial Performance Mulyana Machmud; Fyrdha Faradyba Hamzah; Nurfadila Nurfadila; Nurina Saffanah; Alien Akmalia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.354

Abstract

This study intends to investigate the influence of involvement in budgeting on managerial performance and examine if the locus of control variable might operate as a moderating variable to mediate the relationship between budgetary participation and organizational performance. A sample of 56 individuals was collected from eight bank branch offices in Kendari via purposeful sampling, with seven respondents from each branch. The data utilized are primary data gathered through the distribution of questionnaires to all respondents and processed with the assistance of PLS statistical tests. This study reveals that engagement in budgeting has a positive and statistically significant effect on managerial performance. Moreover, the locus of control has a negative but negligibleimpactt on management performance. However, when the locus of control interacts with budgetary participation, it considerably impacts managerial performance. This suggests that the locus of control is suboptimal for tasks other than budgeting, resulting in a decline in the quality of those tasks. An unfavorable work environment can cause it; thus, self-control and the ability of managers or employees to affect the climate are unnecessary. When its activities connect with budgeting activities, it is precise with external effects controlled by a robust internal locus, so different pressures and levels cannot easily affect it. Other moderating variables may impede or enhance budgetary involvement and managerial success. Consequently, future studies might investigate the selection of additional moderating variables.
Co-Authors Achdian Anggreny Bangsawan Akmalia, Alien Fyrdha Faradyba Hamzah Nurfadila nurfadila Rahayu Alkam Wanda Amir