Article Per Year (5 Year)
p-Index From 2021 - 2026
1.037
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Journal of Economic, Public, and Accounting (JEPA) Economics and Digital Business Review Jurnal Agripet
Sari Fatimah Mus
Universitas Sulawesi Barat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Penerapan Nilai Budaya Bugis Dalam Akuntabilitas Pengelolaan Keuangan Dana Desa Sari Fatimah Mus; Sufyan Amirullah; Hasmania Muslimah; Ahmad Mansur AM; Herlina Ilyas
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.580

Abstract

Penelitian ini merupakan penelitian kualitatif dengan pendekatan etnografi kritis bertujuan untuk mengetahui implementasi akuntabilitas pengelolaan dana desa dengan mengolaborasi nilai budaya bugis dalam dimensi akuntabilitas yang dilaksanakan dalam pengelolaan dana desa. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa di Desa Kading sesuai dengan prinsip Akuntabilitas, nilai budaya bugis dibawa serta dalam perencanaan, proses maupun pertanggungjawaban dana desa, sehingga apa yang telah direncanakan akan direalisasiakan sesuai dengan peraturan yang berlaku. Hasil penelitian ini menunjukkan Akuntabilitas pengelolaa ADD di Desa Kading terbilang sudah bagus, sesuai dengan prinsip good governance. Pengelolaan pada tahap perencanaan telah menerapkan prinsip partisipasi. Pada tahap pelaksanaan yaitu adanya pertanggungjawaban secara fisik dan proses administrasi yang sudah sesuai dengan prinsip good governance meskipun masih ada sedikit kekurangan. Dan pada tahap pertanggungjawaban yaitu adanya pertanggungjawaban langsung kepada pihak-pihak yang berkepentingan dan adanya pelaporan dalam bentuk papan informasi realisasi APBDes. Nilai budaya bugis dapat meningkatkan akuntabilitas pengelolaan alokasi dana desa (ADD) karena sebagaimana akuntabilitas berkaitan dengan kejujuran dan tanggungjawab.
Pengaruh Penerapan Akuntansi Manajemen terhadap Kinerja Keuangan Pada UMKM di Provinsi Sulawesi Barat dengan Literasi Keuangan sebagai Variabel Moderasi Ahmad Mansur AM; Sari Fatimah Mus; Sri Amalia Edy; Sufyan Amirullah
Journal of Economic, Public, and Accounting (JEPA) Vol. 8 No. 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.5690

Abstract

Penelitian ini berfokus pada kinerja keuangan yang pada UMKM Provinsi Sulawesi Barat menggunakan Model Moderated Regression Analysis (MRA) dengan variabel moderasi yaitu literasi keuangan. Tujuan yang ingin dicapai yaitu untuk melihat pengaruh yang diberikan oleh pemahaman literasi pelaku UMKM dalam memoderasi penerapan akuntansi manajemen terhadap kinerja keuangan. Populasi dalam penelitian ini adalah Pelaku UMKM yang berada di Kabupaten Majene berjumlah 35 orang yang telah berdiri lebih dari 5 tahun. Hasil penelitian menunjukkan bahwa penerapan akuntansi manajemen berpengaruh positif dan signifikan terhadap kinerja keuangan, dan literasi keuangan mampu memperkuat pengaruh penerapan akuntansi manajemen terhadap kinerja keuangan.
Green UMKM : Transformasi Bisnis dalam Upaya Menjaga Kelestarian Lingkungan Herlina Ilyas; Erty Rospyana Rufaida; Sasliana Sasliana; Sari Fatimah Mus
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2517

Abstract

A green future refers to a collective vision and effort to create a living environment that is healthier, more sustainable and in balance with nature. Green MSMEs is an initiative that supports small businesses so they can run their businesses with attention to environmental impacts. This research aims to review the production of copra and coconut charcoal towards environmental risk management through the implementation of environmentally friendly and green-minded principles. This research uses a qualitative case study method including interviews, participant observation and documentation on MSMEs in Katumbangan Village. The results of this research show that Copra and Coconut Charcoal MSMEs have positive and negative impacts on the surrounding community. The positive impact is that it can create new jobs so that it can improve people's standard of living, and the negative impact is the high level of environmental pollution produced, such as coconut water waste, the aroma of sulfur used to make white copra which causes a distinctive aroma and air pollution from the charcoal burning process. which uses simple methods so it does not consider aspects that cause environmental pollution. So it is necessary to transform MSMEs into green MSMEs by applying indicators from the aspects of production (input, energy sources and waste processing), marketing (products, prices and promotions), human resources (motivation and training) and finance (investment, environmental costs and reporting). finance) so that the role of MSMEs can achieve the agenda of sustainable development goals or what are known as Sustainable Development Goals
Corn Substitution with Sorghum to Increase Production Efficiency of Local Egg-Laying Duck Farmers in Polewali Regency Agni Ayudha Mahanani; Sari Fatimah Mus
Jurnal Agripet Volume 26, No. 1, April 2026
Publisher : Animal Husbandry Department, The Faculty of Agriculture, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17969/agripet.v26i1.863

Abstract

This study aimed to evaluate the proximate composition and production performance of feed using sorghum as a substitute for corn. This study was conducted in two stages. The first stage, conducted at the Integrated Animal Husbandry Laboratory of the University of West Sulawesi, included feed preparation and a proximate analysis. The second stage included a feeding trial on laying ducks raised in an experimental pen in Polewali Regency, West Sulawesi, Indonesia. The treatments were formulated as follows: P0 = 100% corn and 0% sorghum; P1 = 25% corn and 75% sorghum; P2 = 50% corn and 50% sorghum; P3 = 75% corn and 25% sorghum; and P4 = 0% corn and 100% sorghum. This experiment used a completely randomized design (CRD) with five treatments and five replicates. The results of the first stage showed that sorghum increased crude protein and reduced crude fiber while maintaining comparable metabolizable energy levels. In the second stage, the best overall performance was achieved in P4, which showed the lowest feed consumption (125.52 gram/bird/day), best feed conversion ratio (3.54), highest production index (20.78%) and highest revenue above feed costs (Rp 11,050 cost/bird). These findings indicate that a diet containing 100% sorghum provides the best efficiency and production performance, indicating that sorghum can effectively replace corn as an energy source in laying duck diets.
Co-Authors Agni Ayudha mahanani Ahmad Mansur AM Ahmad Mansur AM Erty Rospyana Rufaida Hasmania Muslimah Herlina Ilyas Irawati Irawati Sasliana Sasliana Sri Amalia Edy Sufyan Amirullah