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All Journal Jurnal Akuntansi Multiparadigma Promotif: Jurnal Kesehatan Masyarakat Jurnal Kolaboratif Sains Jurnal Ilmiah Ecosystem UNM Environmental Journals JASF (Journal of Accounting and Strategic Finance) Jurnal Abdidas Economics and Digital Business Review Quantitative Economics and Management Studies SIGANUS: Journal of Fisheries and Marine Science Oryza : Jurnal Pendidikan Biologi Al Khidma: Jurnal Pengabdian Masyarakat Apssai Accounting Review (ApAR) Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Educalitra: English Education, Linguistics, and Literature Journal Economics, Business, Accounting & Society Review Journal of Applied Accounting NALAR: Journal Of Law and Sharia JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Adpebi Science Series AGROTEKBIS: Jurnal Ilmu Pertanian Bomba: Jurnal Pembangunan Daerah
Muhammad Ansar, Muhammad
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Eksplorasi Tumbuhan Liar Berpotensi Obat di Kecamatan Masalle Enrekang Anugra, Novia; Fajriyani, Fajriyani; Trimulfiana, Trimulfiana; Ansar, Muhammad
ORYZA ( JURNAL PENDIDIKAN BIOLOGI ) Vol 13 No 2 (2024): ORYZA: Jurnal Pendidikan Biologi
Publisher : Program Studi Pendidikan Biologi STKIP Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/oz.v13i2.2687

Abstract

Tujuan penelitian ini adalah untuk mengetahui keanekaragaman jenis tumbuhan liar berpotensi obat, nilai manfaat (UVis) dan status konservasi tumbuhan liar berpotensi sebagai obat. Hasil penelitian menunjukkan bahwa Keanekaragaman tumbuhan liar di kecamatan Masalle terdiri dari 12 Famili yang terbagi dalam 16 Spesies. Famili terbanyak terdapat pada kelompok Astraceae. Bagian tumbuhan yang banyak digunakan sebagai obat adalah bagian daunnya sebanyak 94%, cara penyiapannya 75% direbus kemudian diminum. Nilai uvis tertinggi terdapat pada spesies Andrographis paniculata (Burm.f.) Wall. ex Nees (sambiloto) dengan nilai Uvis 0,10. Sementara itu status konservasi tumbuhan liar berpotensi obat bervariasi NE (Not eval_uated), LC (Least Concern). NE (Not eval_uated) adalah kategori spesies yang belum di eval_uasi status kepunahannya dan dianggap masih banyak di belahan dunia sebanyak 44% misalnya pada tumbuhan Gynura procumbens (Lour.) Merr, Anredera cordifolia (Ten.) Steenis, Andrographis paniculata (Burm.f.) Wall. ex Nees, Chromolaena odorata (L.) R.M.King & H.Rob, Strobilanthes crispa (L.) Blume. Sementara itu, status konservasi LC (Least Concern) adalah kategori spesies yang telah dieval_uasi dan masuk kategori kekhawatiran rendah sebanyak 56% misalnya terdapat pada tumbuhan Portulaca oleracea L, Eleusine indica (L.) Gaertn., Ageratum conyzoides L., Ficus septica Burm.f., Centella asiatica (L.) Urb.
THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Darmiani; Muliati; Ansar, Muhammad
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

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

Abstract

This study examines and analyzes the effect of firm size, enterprise risk management, and intellectual capital on firm value with good corporate governance as a moderating variable using sample mining sector companies listed on the Indonesia Stock Exchange for 2017-2021. The data analysis method used is Partial Least Square with WarpPLS 7.0 software. The results indicate that a significant and positive partial effect of firm size has a significant positive effect on firm value. Still, enterprise risk management and intellectual capital have indicated a significant and negative partial effect on firm value. Regarding the moderation effect, most findings show that GCG does not moderate the relationship between enterprise risk management and intellectual capital on firm value.
NUSANTARA BEBAS KORUPSI: KRITIK ATAS ZONA INTEGRITAS ALA TOMBOLOTUTU Anggriani, Catherine Sofia; Abdullah, Muhammad Ikbal; Jurana, Jurana; Ridwan, Ridwan; Ansar, Muhammad; Yusuf, Rolland M
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.31

Abstract

Abstrak – Nusantara Bebas Korupsi: Kritik atas Zona Integritas ala TombolotutuTujuan Utama – Penelitian dilakukan untuk menyingkap belenggu zona integritas menggunakan perspektif pemikiran Tombolotutu.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Informan penelitian ini adalah budayawan dan tim penyusun dokumen zona integritas.Temuan Utama – Penelitian menemukan bahwa dalam zona integritas terdapat nilai self-interest dan keserakahan yang terpendam. Selanjutnya, ditemukan rekonstruksi zona integritas ala Tombolotutu yaitu NBK (Nusantara Bebas Korupsi) dan NBBM (Nusantara Berkah Bersih Melayani). Pemikiran Tombolotutu menjadi oposisi biner dengan fokus pada public-interest dan mengutamakan keberkahan untuk mengatasi potensi keserakahan serta self-interest.Implikasi Teori dan Kebijakan – Pemerintah dapat mengambil kebijakan untuk menindaklanjuti belenggu penerapan zona integritas. Refleksi pemikiran Tombolotutu dapat menjadi aksioma pengembangan paradigma nusantara di bidang akuntansi.Kebaruan Penelitian – Penelitian ini mengusulkan pemikiran Tombolotutu untuk menyelesaikan berbagai masalah zona integritas sehingga menjadi warna baru dalam riset akuntansi. Abstract – Corruption-Free Nusantara: Criticism of Tombolotutu’s Integrity ZoneMain Purpose – This study was conducted to reveal the shackles of the integrity zone from Tombolotutu’s perspective by defining strategies for its liberation.Method – This study used a qualitative descriptive method. The informants were cultural observers, and the team drafted the integrity zone document.Main Findings – The study found that within the integrity zone, there are underlying values of self-interest and greed. Furthermore, a reconstruction of the integrity zone à la Tombolotutu was found, namely “Corruption-Free Nusantara” and “Blessed and Clean Nusantara.” Tombolotutu’s thinking is in binary opposition to the focus on public interest and primary blessings to overcome the potential for greed and self-interest.Theory and Practical Implications – The government can take policies to follow up on the shackles of implementing the integrity zone. Reflections on Tombolotutu’s thinking can become an axiom for developing the Nusantara paradigm in the accounting field.Novelty – This study proposes Tombolotutu’s ideas for resolving various issues in integrity zones.
The Influence of Organizational Culture, Whistleblowing System, and the Role of Internal Control on Fraud Prevention in Hospitals Hartanti, Firli Adelia; Paranoan, Selmita; Ansar, Muhammad; Yuniar, Latifah Sukmawati
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/zcb1kw47

Abstract

This study aims to analyze the effect of organizational culture, whistleblowing system, and the role of internal control on fraud prevention at Undata Hospital, Palu City. Primary data collection was carried out using a quantitative approach, namely by distributing questionnaires to 40 employees in the finance staff, education, training and research staff (Diklit), equipment & general staff, and medical service staff. The sampling technique used was random sampling. Data analysis using WarpPLS 7.0. The results showed that organizational culture has no effect on fraud prevention, while the whistleblowing system and internal control have a positive and significant effect on fraud prevention. This study uses a combination of internal control, organizational culture, and whistleblowing system in a hospital environment as a topic of fraud prevention that has not received much attention in previous studies. The conclusion of this study is that, to improve fraud prevention efforts in hospitals, it is very important to strengthen internal control and whistleblower systems.
EXAMINING THE COST OF QUALITY IN THE CALCULATION OF COST OF GOODS OF PRODUCTION OF PALOLO DISTINCTIVE BROWN SUGAR Ridwan, Ridwan; Ni Made Suwitri Parwati; Ansar, Muhammad; Halwi, Muh. Darma; Indriasari, Rahayu; Samir, Yulia Gita
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 11 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pfjvzw94

Abstract

This study aims to find the concept of quality cost in calculating the cost of goods of typical Palolo brown sugar products in Palolo District, Sigi Biromaru Regency. This research is a qualitative study using an ethnomethodological approach. The research found four groupings in determining the COGS of brown sugar, namely Raw Material Costs, Support Costs, Factory Overhead Costs, and Quality Costs-Prevention Costs. In the brown sugar production process, from four categories of quality costs, the new brown sugar artisans carry out preventive cost activities, which include brown sugar quality planning activities, controlling the production process, and evaluating the quality of brown sugar.
Sosialisasi Pengawasan dan Pengendalian Aset Desa Porame, Kabupaten Sigi Gunarsa, Arif; Abdullah, M Ikbal; Ansar, Muhammad; Zulhaerini, Adilah; Azhami, Ahmad; Hidayatul, Asrul
Jurnal Abdidas Vol. 6 No. 1 (2025): February 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i1.1074

Abstract

Pengelolaan aset desa merupakan aspek krusial dalam mendukung tata kelola pemerintahan desa dan kesejahteraan masyarakat. Artikel ini membahas sosialisasi pengawasan dan pengendalian aset desa di Desa Porame, Kabupaten Sigi. salah satu kekayaan milik desa yang diakui sebagai aset desa adalah tanah yang memiliki sertifikat terverifikasi sebagai milik desa. akan tetapi, pada kenyataanya masih banyak terdapat penyalahgunaan aset desa khususnya tanah yang belum terverifikasi kepemilikannya secara resmi sebagai milik desa. Kegiatan ini bertujuan untuk meningkatkan pemahaman dan kemampuan perangkat desa dalam mengelola aset desa sesuai dengan peraturan yang berlaku. Pengabdian ini dilaksanakan dalam satu hari menggunakan metode lokakarya yang meliputi presentasi, diskusi, dan evaluasi bersama sejumlah 27 peserta. Hasil kegiatan menunjukkan adanya peningkatan kesadaran dan pemahaman peserta terkait pentingnya pengelolaan aset desa yang efektif dan transparan. Kesimpulan dari kegiatan ini menekankan pentingnya pengawasan dan pengendalian aset desa untuk menghindari potensi penyalahgunaan serta mendukung pembangunan desa yang berkelanjutan
The Influence of Professionalism, Independence, and Auditor Experience on Audit Judgment RUMIMPUNU, Mohammad Rio; MASRUDDIN, Masruddin; ANSAR, Muhammad; TENRIPADA, Tenripada
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i2.1273

Abstract

The study focuses on investigating how audit judgments evolve based on Professionalism combined with Independence and auditor experience within the campaign fund reports compliance audit process targeting the 2024 election participants. The study utilized quantitative investigation and sought responses from auditors at Public Accounting Firms who participated in campaign fund audits by distributing questionnaires based on purposive sampling. Under the multiple regression analysis model through IBM SPSS Statistics, 43 research questionnaires that fulfilled the requirements were evaluated. Testing of hypotheses was performed to measure the influence that Professionalism, together with Independence and auditor experience, have on audit judgment. According to the research data, audit judgment receives positive influence from Professionalism and Independence, yet auditor experience does not impact the judgment significantly. The research reveals that auditor quality depends on professional development together with ethical conduct and maintaining Independence between auditors and their clients. Additionally, the research provides recommendations for auditors and PAFs to prioritize Professionalism and Independence as key factors in producing high-quality audit judgments.
Pengaruh Budaya Organisasi, Pelatihan dan Motivasi Kerja Terhadap Kinerja Karyawan Divisi Aviation Security PT. Angkasa Pura Support Balikpapan Ansar, Muhammad; Mallongi, Syahrir; Arifin, Zaenal
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Budaya Organisasi, Pelatihan dan Motivasi Kerja Terhadap Kinerja Karyawan Divisi Aviation Security PT Angkasa Pura. Populasi yang dijadikan sasaran penelitian ini adalah pihak-pihak yang terkait dengan Kinerja Karyawan yang berjumlah 60 orang, dan seluruhnya merupakan responden dengan menggunakan model analisis Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa semua variabel, yakni: Budaya Organisasi, Pelatihan dan Motivasi Kerja memiliki pengaruh yang positif dan signifikan secara simultan terhadap Kinerja Karyawan Divisi Aviation Security PT Angkasa Pura. Sedangkan secara parsial ditemukan bahwa faktor Motivasi yang memiliki pengaruh signifikan yang paling dominan terhadap Kinerja Karyawan Divisi Aviation Security PT Angkasa Pura.
Implementation Of Accounting Information System For Inventory Of Medicines At Anuntaloko Parigi Regional General Hospital Carolina, Si Putu Kezya; Ansar, Muhammad
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1201

Abstract

This study aims to explore the application of accounting information systems in the management of medicine inventory at Anuntaloko Parigi Hospital. The transformation from a manual Excel-based system to an integrated system using the Mirsa application is an important point in an effort to improve the efficiency and accuracy of recording and reporting. This research uses a qualitative method with a phenomenological approach to explore the direct experiences of hospital employees, such as the pharmacy and finance departments. The results showed that the implementation of the accounting information system has improved recording efficiency, structured the procurement process, and provided a correction mechanism for recording errors. Technical constraints such as network disruptions and initial adaptation processes were overcome through training and infrastructure improvements. In addition, internal and external audits have strengthened accountability and system sustainability. This study confirms that the successful implementation of accounting information systems is not only determined by technology, but also by the readiness of human resources and coordination between work units in the hospital.
Management Audit To Assess The Human Resource Function Of The Finance Department At RSUD Anuntaloko Parigi Ulla, Safiatul; Ansar, Muhammad
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1203

Abstract

This study aims to assess the effectiveness of managing the human resources (HR) function in the finance department of Anuntaloko Parigi Hospital through a management audit approach. Management audit is used as an evaluation tool to measure the extent to which the HR function is carried out effectively in accordance with applicable standards. This research uses descriptive qualitative methods with data collection techniques in the form of interviews and documentation. The audit object includes seven aspects of the HR function, namely planning, recruitment, selection and placement, training and development, performance appraisal, compensation, occupational health and safety, and termination of employment (PHK). The audit results show that most HR functions have run effectively and in accordance with applicable standards. However, weaknesses were found in the aspects of long-term HR planning and recruitment processes that were not fully transparent. This study recommends the need for improvements in job and workload analysis on a regular basis and strengthening the competency-based recruitment system. Management audit is proven to be a strategic tool in identifying weaknesses and encouraging improved HR performance in the hospital environment.
Co-Authors Abdullah, M Ikbal Abdullah, Muhammad Ikbal Al Hijazi, Alif Fachrur Andi Bungawati, Andi Anggriani, Catherine Sofia Anugra, Novia Aqsha, Muhammad Azhami, Ahmad Bahrudin Bahrudin Bawias, Hizkia Hazael Bezaliel Carolina, Si Putu Kezya Darmiani DIAN LESTARI Dirawan, Gufran Darma Eka Siskawati Fajriyani, Fajriyani Fikry Karim Firdaus Hi Jahja Kunoli Firmiaty, Sri Fitriah, Reski Gunarsa, Arif Halwi, Muh. Darma Hartanti, Firli Adelia Haryati Haryati Hidayatul, Asrul Hikmah Indriani Ismail Ismail Jainuddin Khairun Nisa latasad, alfira rahmatia r. Latifah Sukmawati Yuniar Mahfud, Chairul Rusyd Majid, Asmarani Mallongi, Syahrir Masruddin Miswan Miswan Muhammad Idrus Muhammad Nur Muliati Muwahhidin, Muwahhidin Nasrullah Nasrullah Ni Made Suwitri PARWATI Nina Yusnita Yamin Nofita, Resti Novriansyah, Muhammad Nurdin, Jurana Prastyawan, Dwi Puja, Avrilia Rafik, Muhamad Rahayu Indriasari Ridwan, Ridwan RUMIMPUNU, Mohammad Rio Saeed, Aqsa Saharuddin Sakia, Nur Salim, Andi Randi Samir, Yulia Gita Saputra, Akbar Sari, Anik Indah Sarmila, Sarmila Selmita Paranoan Takril Tanra, Andi Ainil Mufidah Tenripada, Tenripada Trimulfiana, Trimulfiana Ulla, Safiatul wahyuni wahyuni Winda Winda Wiwik Andriani Yulfani Yusuf, Rolland M Zaenal Arifin Zulhaerini, Adilah