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All Journal Hasanuddin Economics and Business Review Jurnal Proaksi Proceeding of The International Conference on Economics and Business JIAR : Journal Of International Accounting Research ABM: International Journal of Administration, Business and Management
Andi Kusumawati
Hasanuddin University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Levers of Control as an Integrated Control Systems: A Case of Cement Manufacturing Company Andi Gunawan; Mediaty Mediaty; Andi Kusumawati; Syamsuddin Syamsuddin
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.228

Abstract

The aim of the research is to analyze implementation of levers of control in Semen Indonesia Group (SIG) which are belief system, boundary system, diagnostic control system and interactive control system. The methodology employed is qualitative descriptive with case study approach. In belief system, the company communicates its core values with vision, mission statement, and corporate core values (AKHLAK). The company reduces risk by regulating employee’s behavior in its agreement with employee in performance contract, code of conduct and by implementing integrated risk management system as part of its boundary system. For the interactive control system, the company monitors interactively certain indicators in the Kriteria Penilaian Kinerja Unggul (KPKU) or Criteria for Superior Performance Assessment. In the diagnostic control system, the company evaluate an implementation of its strategy by monitoring indicators not only in the Kriteria Penilaian Kinerja Unggul (KPKU) or Criteria for Superior Performance Assessment and but also evaluating variances in its management reports.
The Impact of Budget Time Pressure on Professional Conduct During the Covid-19 Period Fia Fauzia Burhanuddin; Gagaring Pagalung; Andi Kusumawati
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7356

Abstract

Main Purpose - This study aims to examine the effect of professionalism and time budget pressure on audit quality, with job stress as a moderating variable during the COVID-19 pandemic. Method - This research employs a quantitative explanatory approach using a survey method, with data collected via questionnaires distributed to auditors at the BPK RI South Sulawesi Representative Office. The analysis was conducted using Structural Equation Modeling (SEM) through SmartPLS to test the relationships and moderating effects among variables. Main Findings - The study finds that time budget pressure negatively affects audit quality, while professionalism has a positive effect. Job stress significantly moderates both the relationship between time budget pressure and audit quality and the relationship between professionalism and audit quality. These findings suggest that psychological stress during the pandemic amplifies the impact of professional behavior and time constraints on audit outcomes. Theory and Practical Implications - This study strengthens the Job Demands-Resources and Attribution Theory by demonstrating that job stress significantly moderates the relationship between time budget pressure and professionalism on audit quality, especially in crisis contexts such as the COVID-19 pandemic. Practically, the findings highlight the need for audit institutions to manage auditor workload and stress levels effectively to maintain high audit quality during disruptive periods Novelty - This study offers novelty by introducing job stress as a moderating variable in the relationship between time budget pressure and professionalism on audit quality during the COVID-19 pandemic, which has rarely been explored in previous literature.
THE IMPACT OF COMMUNITY PARTICIPATION IN VILLAGE FUND MANAGEMENT ON FRAUD PREVENTION Endang Tri Pratiwi; Haliah Haliah; Nirwana Nirwana; Andi Kusumawati
JIAR : Journal Of International Accounting Research Vol 3 No 02 (2024): JIAR : Journal Of International Accounting Research 
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i2.1271

Abstract

This study aims to analyze the impact of community participation in village fund management on fraud prevention. This study uses a qualitative approach with a case study method in Kolowa Village, Central Buton Regency. The research informants consisted of various elements of society, including village officials, members of the Village Consultative Body (BPD), and the general public involved in the management of village funds. Data collection was carried out using several techniques, namely interviews, observations, and documentation studies and then thematic analysis was carried out. In addition, data triangulation will also be carried out to ensure the accuracy and consistency of information obtained from various sources. The results of the study found that community participation in the management of village funds has an impact on fraud prevention. Through active community involvement, transparency and accountability in the management of village funds can be improved, thereby minimizing the possibility of fraud. In addition, community participation also contributes to improving the competence of human resources in village fund management.
OPERATIONAL AUDIT ON THE IMPLEMENTATION OF VALUE OF FAMILY BUSINESS Rury Novita Sibulo; Haliah; Andi Kusumawati
ABM: International Journal of Administration, Business and Management Vol 5 No 1 (2023)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i1.701

Abstract

The purpose of this study is to assess the efficiency and effectiveness of companies that apply the value of family business as internal control in the company's operational activities. The research data is processed by the Audit stage, namely, preliminary survey, review and testing of controls, detailed testing, and audit reports. This research focuses on the operational activities of PO Primadona which has two business lines, namely passenger bus services and freight forwarding. Based on the results of the author's research, it can be concluded that applying the value of family business in operational activities at PO Primadona Makassar is still not effective and efficient. The activities that have not been effective are online sales activities and the recording of cash receipts and cash disbursements, while the activities that have not been efficient are the reduction of passengers. The recommendations that the authors give to companies are, companies need to carry out regular system maintenance and use an automatic payment system, improve employee work discipline, and last but not least, provide computer training to the treasurer's department.
The Role of Digital Technology in Enhancing Public Service Efficiency in Indonesia Mohammad Amil Yusuf; Haliah; Andi Kusumawati; Naila Syahirah Irwansyah
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6420

Abstract

This study presents a systematic literature review on the role of digital technology in enhancing the efficiency of public service delivery in Indonesia. Drawing on 47 peer-reviewed articles published between 2019 and 2024, the review adopts a thematic synthesis approach guided by the PRISMA framework. Articles were identified through structured database searches, screened for relevance, and organized into three core themes: technology implementation, policy and institutional adaptation, and citizen engagement. The findings reveal that while digital infrastructure and system integration are essential enablers, successful implementation also depends on adaptive governance, coherent policy frameworks, and public trust. Although national initiatives have introduced centralized platforms and automation, regional governments continue to face structural, technical, and socio-demographic challenges. The review also highlights persistent gaps, including the lack of longitudinal evaluations, limited inter-agency collaboration, and underutilization of citizen feedback in policymaking. This study contributes to the literature on digital governance by proposing a conceptual framework that integrates technical, institutional, and societal dimensions of digital service reform. It also offers practical recommendations for aligning technological innovation with inclusive and responsive governance. Future research should examine the sustainability of sub-national reforms and explore strategies to improve digital equity and participatory policymaking.
When Green Tax Fails: How Tax Avoidance Undermines Sustainable Performance in Indonesia Andi Iqra Pradipta Natsir; Andi Kusumawati; Muhammad Furqan; Cilun Djakiman
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6591

Abstract

Set within Indonesia’s UU HPP carbon-pricing regime, this study tests whether green tax pressure, access to green finance, and green employee behaviour improve sustainable firm performance through corporate social responsibility (CSR), and whether tax avoidance weakens this pathway. Evidence comes from a cross-sectional survey of 230 finance, CSR, and HR managers in energy, banking, and transportation firms, analysed with prediction-oriented PLS-SEM (SmartPLS 4) using mediation and moderation. Green tax, green finance, and green employee behaviour each relate positively to CSR; CSR, in turn, associates with higher sustainability performance on economic, social, and environmental dimensions. Tax avoidance significantly reduces the strength of the green tax–CSR association (interaction β = −0.19), indicating that aggressive fiscal conduct can blunt the intended behavioural effects of carbon-pricing signals. Measurement and structural diagnostics meet contemporary thresholds and indicate meaningful explanatory and predictive power. Implications include aligning carbon-tax incentives with risk-based anti-avoidance oversight and tax-transparency disclosure, embedding auditable CSR metrics in green instruments, and institutionalising pro-environmental routines while integrating tax, finance, and sustainability governance. The cross-sectional, sector-bounded design motivates longitudinal, multi-source extensions as Indonesia’s carbon pricing matures.
Co-Authors Andi Gunawan Andi Iqra Pradipta Natsir Cilun Djakiman Endang Tri Pratiwi Fia Fauzia Burhanuddin Gagaring Pagalung Haliah, Haliah Mediaty Mohammad Amil Yusuf Muhammad Furqan Naila Syahirah Irwansyah Nirwana Nirwana Rury Novita Sibulo Syamsuddin Syamsuddin