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All Journal YUME : Journal of Management Jurnal Pengabdian kepada Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Economics, Business and Innovation Research
Sri Rahayu Indah Azhari
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Pengelolaan Barang Milik Daerah Terhadap Pengamanan Aset Daerah Pemerintah Kota Makassar Zul Kahfi; Ari Sarwo Indah Safitri; Andi Nurhasanah; Sri Rahayu Indah Azhari
YUME : Journal of Management Vol 6, No 1 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i1.3654

Abstract

Penelitian ini bertujuan untuk menguji pengaruh inventarisasi, pembukuan dan pelaporan terhadap pengaman aset daerah pada Pemerintah Kota Makassar. Data dalam penelitian ini diperoleh dari pegawai Pemerintah Kota Makassar yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada 73 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa: variabel inventarisasi, pembukuan dan pelaporan berpengaruh positif dan signifikan terhadap pengamanan aset daerah Pemerintah Kota Makassar. Inventarisasi merupakan variabel yang lebih dominan berpengaruh terhadap Pengamanan Aset daerah Pemerintah Kota Makassar. Kata kunci: Inventarisasi, pembukuan, pelaporan dan pengamanan aset daerah
PERAN MAHASISWA KULIAH KERJA NYATA (KKN) DALAM PENINGKATAN KETAHANAN PANGAN DAN DAYA SAING UMKM: STUDI KASUS PEMBERDAYAAN MASYARAKAT DESA UHAILANU KEC. MAMASA Suharlina, Suharlina; Herman, Herman; Sri Rahayu Indah azhari; Ansar, Ansar; Sepka frinda
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i5.11370

Abstract

Program Kuliah Kerja Nyata (KKN) adalah salah satu implementasi Tri Dharma Perguruan Tinggi yang bertujuan untuk mengintegrasikan pengetahuan akademik mahasiswa dengan kebutuhan riil masyarakat. Penelitian ini mengkaji efektivitas program mini garden yang dijalankan oleh mahasiswa KKN Universitas Muhammadiyah Mamuju Angkatan V Tahun 2025 di Desa Uhailanu, Kecamatan Aralle, Kabupaten Mamasa, yang berlangsung dari tanggal 28 Agustus hingga 5 September 2025. Program ini dilatarbelakangi oleh kondisi geografis desa yang dominan sebagai daerah pertanian namun menghadapi kendala dalam pemanfaatan lahan secara optimal. Melalui metode partisipatif, mahasiswa dan masyarakat secara gotong royong mengolah lahan BUMDES untuk menanam kacang panjang. Hasil dari program ini menunjukkan peningkatan kesadaran masyarakat tentang pentingnya pemanfaatan lahan kosong dan memberikan keterampilan praktis dalam bercocok tanam sederhana untuk memenuhi kebutuhan pangan rumah tangga. Penelitian ini menyimpulkan bahwa program
Impact Of Financial Performance In Moderating Good Corporate Governance (GCG) With Profitability Sri Rahayu Indah Azhari; Ira Nasriani; Safriadi Darmansyah; Zul kahfi; Idayanti Nursyamsi
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2389

Abstract

This study examines the impact of Good Corporate Governance (GCG) on profitability, with the disclosure of financial performance serving as a moderating factor. The research sample comprises companies listed on the SRI-KEHATI index of the Indonesia Stock Exchange from 2021 to 2023. Data analysis was conducted using the Partial Least Square (PLS) technique. The findings reveal that while GCG has a positive influence on profitability, this effect is not statistically significant. However, when financial performance—particularly solvency—is introduced as a moderating variable, the relationship between GCG and profitability becomes both positive and significant. This suggests that stronger GCG practices, when reinforced by solid financial performance, notably enhance a company's profitability
ARTIFICIAL INTELLIGENCE AND THE TRANSFORMATION OF EARLY TAX NON-COMPLIANCE RISK DETECTION SYSTEMS IN MULTINATIONAL ENTERPRISES Ira Nasriani; Sri Rahayu indah Azhari; Ari Sarwo Indah Safitri; Andi Nurhasanah; Trisnawaty Trisnawaty
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of Artificial Intelligence (AI) has transformed tax administration from conventional monitoring systems into more predictive and data-driven risk-based compliance management. However, the complexity of multinational corporations’ activities, including cross-jurisdictional transactions and sophisticated tax planning strategies, has increased the challenges of early detection of tax non-compliance risks. Although previous studies have examined the application of AI in taxation, the existing literature remains fragmented and lacks an integrated understanding of the AI technologies utilized, the factors influencing their effectiveness, and the interrelationships among these factors within tax risk detection systems. This study aims to synthesize the literature on the role of AI in the early detection of tax non-compliance risks among multinational corporations. Using a Systematic Literature Review (SLR) approach based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, 25 articles retrieved from the Scopus and Web of Science databases were analyzed through thematic content analysis. The findings indicate that the dominant AI technologies employed include machine learning, deep learning, natural language processing, predictive analytics, and anomaly detection. Furthermore, the study identifies four key dimensions that determine the effectiveness of AI implementation, namely AI capability, data quality and integration, organizational readiness, and the regulatory and governance environment
Co-Authors Andi Nurhasanah Andi Nurhasanah Ansar Ansar Ari Sarwo Indah Safitri Ari Sarwo Indah Safitri Daniel Happy Putra Idayanti Nursyamsi Ira Nasriani Ira Nasriani Safriadi Darmansyah Sepka frinda Suharlina Suharlina Trisnawaty Trisnawaty Zul kahfi Zul Kahfi