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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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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Transportation Veterinary Other

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PELUANG PEMANFAATAN SAMPAH PLASTIK MENJADI SUMBER ENERGI Ansar, Muhammad; Dirawan, Gufran Darma
UNM Environmental Journals Volume 8, No.2, April Tahun 2025
Publisher : Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/uej.v8i2.74225

Abstract

The problem of plastic waste that has reached a global and national crisis level, with Indonesia as one of the main contributors to marine plastic waste, has encouraged the urgency of finding a comprehensive management solution, where the utilization of plastic waste as an alternative energy source through thermochemical conversion technology such as pyrolysis, gasification, and incineration (PLTSa) within a circular economy framework is the main study of this article. Based on literature studies, it is known that each technology has unique characteristics related to processes, energy products, efficiency, costs, suitability of plastic types, and environmental impacts. Implementation in Indonesia shows the existence of operational PLTSa and the potential for developing other technologies supported by national policies, but requires strengthening incentives, an integrated approach, selecting technology based on local context, strengthening research, developing supporting policies, and increasing capacity and public awareness for sustainable optimization.
Audit Judgement In Task Complexity, Self Efficacy, and Auditor Professional Skepticism Aqsha, Muhammad; Masruddin; Ansar, Muhammad; Jurana; Tenripada; Bawias, Hizkia Hazael Bezaliel
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 2 No. 4 (2025): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v2i4.128

Abstract

The presentation of quality audit reports does not necessarily occur without problems, including in the provision of audit judgments by auditors who are faced with task complexity and auditor confidence in their abilities including skepticism. The study was conducted with the aim of examining the impact of task complexity, self-efficacy and professional skepticism of auditors on policy making in audit judgement with internal auditors at the regional inspectorate of Central Sulawesi. A total of 32 respondents who met the criteria in determining the sample using purposive sampling with a survey approach. The results showed that the effect caused in giving audit judgments on task complexity, self efficacy, and professional skepticism of internal auditors was significant. The results of the study can be a reference for further research in developing audit judgment and can be material in developing the ability of internal auditors to convince themselves of the decisions given in the audit results
Green Accounting and Organization Performance: Science Mapping of Present and Future Trends Nofita, Resti; Siskawati, Eka; Andriani, Wiwik; Ansar, Muhammad
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.475

Abstract

Green accounting's main objective is to influence corporate behavior toward social and environmental concerns and address social issues affecting global sustainable development. Establishing green accounting practices in businesses is crucial for community concern and environmental sustainability. This research aims to explore the knowledge structure of green accounting and its impact on organizational performance. Environmental accounting is an important tool in improving the quality of environmental reporting. This study conducted a literature analysis, and the research methodology employed bibliometric analysis. VosViewer, with co-word analysis and bibliographic coupling, is specialized software used to visualize trends in research topics, authorship, and institutional affiliation. Scopus database is chosen due to its extensive coverage and indexing of important journals for articles published between 2005 and 2022. This search yielded 233 documents. This study implies that adopting green accounting has several important elements, namely integrated and transparent sustainability reports that help stakeholders make better decisions. Green accounting increases the accountability and transparency of sustainability reports, as it is supported by structured and measurable information. The board of directors’ support and good corporate governance influence the success of the sustainability report. The company's sustainability performance is assessed using complex methods and involves quantitative and qualitative indicators. This article is the first to present a scientific mapping of green accounting literature, the basis for a study on corporate sustainability performance. The results of this study give scholars, researchers, and practitioners important information about advancements in accounting science, particularly in the area of green accounting.
Fraud Prevention Village Fund Management: Village Apparatus Competence, Integrity, and Individual Morality Khairun Nisa; Ansar, Muhammad; Abdullah, Muhammad Ikbal; Tanra, Andi Ainil Mufidah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.951

Abstract

This study aims to examine the effect of village apparatus competence, integrity, and individual morality on preventing fraud in village fund management in the Village Government in Marawola Sub-district. This research uses quantitative methods. The population of this study were 11 villages in Marawola District, Sigi Regency and the sample used in this study were 88 people selected using saturated sampling technique consisting of village heads, secretaries, and heads of affairs and section heads. The data used in this study are primary data collected using questionnaires. This analysis uses multiple regression analysis techniques using the SmartPLS 4 application. The results showed that the competence of village officials and integrity had no significant effect on preventing fraud in village fund management, while individual morality had a significant effect on preventing fraud in village fund management. This research shows that individual morality internalized in the village apparatus is a key factor in suppressing the potential for fraud, while village apparatus competence and integrity are not strong enough if not accompanied by high moral values.
Musabaqah Tilawatil Qur’an (MTQ) Tingkat TPA Se-Kelurahan Tamaona Sebagai Sarana Pembinaan Generasi Qur’ani Majid, Asmarani; Saputra, Akbar; Puja, Avrilia; Ansar, Muhammad; Nasrullah, Nasrullah; Sarmila, Sarmila; Wahyuni, Wahyuni; Ismail, Ismail; Karadona, Rosika Indri
Al Khidma: Jurnal Pengabdian Masyarakat Al Khidma Vol. 5 No. 2 Juli 2025
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/ak.v5i2.4911

Abstract

Musabaqah Tilawatil Qur’an (MTQ) merupakan salah satu bentuk syiar Islam yang bertujuan untuk meningkatkan pemahaman, penghayatan, dan pengamalan Al-Qur’an dalam kehidupan sehari-hari. MTQ tingkat Taman Pendidikan Al-Qur’an (TPA) di Kelurahan Tamaona menjadi wadah penting dalam membina generasi Qur’ani yang memiliki kecintaan terhadap Al-Qur’an serta mengamalkan ajarannya dalam kehidupan sosial. Penelitian ini bertujuan untuk menganalisis peran MTQ dalam pembinaan karakter santri TPA serta mengidentifikasi dampaknya terhadap pendidikan Al-Qur’an di lingkungan masyarakat. Penelitian ini menggunakan metode Participatory Action Research (PAR) dengan melibatkan berbagai pihak, termasuk santri TPA, ustaz/ustazah, orang tua, serta tokoh masyarakat dalam proses perencanaan, pelaksanaan, dan evaluasi MTQ. Data dikumpulkan melalui observasi, wawancara mendalam, serta dokumentasi kegiatan. Hasil penelitian menunjukkan bahwa MTQ tidak hanya meningkatkan keterampilan membaca dan menghafal Al-Qur’an, tetapi juga memperkuat nilai-nilai karakter Islam seperti disiplin, tanggung jawab, kejujuran, dan kebersamaan. Kegiatan ini juga berperan dalam membangun ukhuwah Islamiyah antara peserta, guru, dan masyarakat, menciptakan lingkungan pendidikan yang lebih kondusif dan mendukung perkembangan spiritual anak-anak. Penelitian ini menemukan bahwa meskipun MTQ memberikan banyak manfaat, terdapat beberapa tantangan dalam penyelenggaraannya, seperti keterbatasan fasilitas, kurangnya tenaga pengajar yang kompeten, serta rendahnya motivasi anak-anak dalam mengikuti pembelajaran Al-Qur’an secara berkelanjutan. Oleh karena itu, diperlukan dukungan dari berbagai pihak, baik pemerintah, lembaga keagamaan, maupun masyarakat, untuk meningkatkan kualitas dan efektivitas MTQ dalam mencetak generasi Qur’ani yang unggul. Dengan adanya upaya penguatan dalam penyelenggaraan MTQ, diharapkan dapat tercipta generasi muda yang tidak hanya memiliki kemampuan dalam tilawah, tetapi juga mampu mengamalkan ajaran Al-Qur’an dalam kehidupan bermasyarakat.
Fraud Prevention: The Contribution of Internal Control, Internal Audit, and Organizational Culture Yulfani; Ansar, Muhammad; Yamin, Nina Yusnita; Paranoan, Selmita; Gunarsa, Arif
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4118

Abstract

Losses within organizations often stem from fraudulent activities, with fraud levels significantly increasing, particularly in the public sector. This study aims to examine the contributions of internal control, internal audit, and organizational culture to fraud prevention efforts at the Regional Inspectorate Office of Central Sulawesi Province. A numerical analysis using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach was applied to 35 auditors as respondents. The findings indicate that internal control and internal audit do not significantly contribute to fraud prevention efforts. However, organizational culture plays a substantial role in preventing fraud. These results suggest the necessity of enhancing understanding regarding the implementation of organizational culture in fraud prevention, both in public and private institutions. Nevertheless, despite their lack of statistical significance, internal control and internal audit remain inseparable components in the broader effort to prevent fraud and organizational losses. Therefore, institutions must reinforce each audit-related element to mitigate the risks of fraud. In conclusion, the study underscores that organizational culture is the most crucial factor in preventing fraud. Thus, strengthening values such as integrity, transparency, and accountability must be prioritized in any anti-fraud strategy.
Makna Keadilan dalam Pelaksanaan Anggaran Bantuan Pangan Non Tunai Sari, Anik Indah; Jurana; Karim, Fikry; Paranoan, Selmita; Ansar, Muhammad
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.934

Abstract

Alokasi anggaran publik selain mempertimbangkan kebutuhan publik, juga harus memenuhi  prinsip keadilan, memastikan bahwa anggaran harus dinikmati oleh seluruh masyarakat. Penelitian ini bertujuan untuk mengungkapkan makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai oleh pemerintah di Desa Mensung, Kabupaten Parigi Moutong, Sulawesi Tengah. Metode etnometodologi digunakan untuk menggali makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai. Observasi dokumen anggaran bantuan pangan non tunai dan aktivitas pelaksanaan anggaran, serta wawancara mendalam dengan kepala desa, pengelola E-Warung sebagai penyalur bantuan, masyarakat penerima manfaat, dan pendamping sosial. Temuan penelitian ini mengungkapkan bahwa prinsip keadilan dimaknai berasaskan aspek distribusi, aspek prosedur, dan aspek hasil. Adanya distribusi bantuan, mekanisme dan prosedur pemberian bantuan, serta manfaat dari penerima bantuan menjadi dasar prinsip keadilan. Dalam aspek distribusi belum mencerminkan keadilan karena masih minimnya keterlibatan masyarakat. Masih adanya kesenjangan mekanisme dan prosedur pemberian bantuan, yang dianggap tidak memenuhi rasa keadilan. Begitu pula kebermanfaatannya dari perspektif penerima bantuan yang belum memenuhi prinsip keadilan. Penelitian ini berimplikasi pada kebijakan bantuan dana dari pemerintah dan pengukuran efektivitas pelaksanaan anggaran sebagai wujud pengelolaan keuangan yang akuntabel.   Public budget allocation, in addition to considering public needs, must also fulfill the principle of justice, ensuring that the budget is enjoyed by all members of society. This study aims to reveal the meaning of justice in the implementation of the non-cash food aid budget by the government in Mensung Village, Parigi Moutong Regency, Central Sulawesi. Ethnomethodology methods were used to explore the meaning of justice in the implementation of the non-cash food aid budget. Observations of non-cash food aid budget documents and budget implementation activities, as well as in-depth interviews with village heads, E-Warung managers as aid distributors, beneficiary communities, and social workers, were conducted. The findings of this study reveal that the principle of justice is interpreted based on aspects of distribution, procedure, and outcome. The existence of aid distribution, mechanisms and procedures for providing assistance, and benefits for aid recipients form the basis of the principle of justice. In the distribution aspect, justice does not yet reflect due to minimal community involvement. There are still gaps in the mechanisms and procedures for providing assistance, which are considered not to fulfill a sense of justice. Likewise, its usefulness from the perspective of aid recipients does not meet the principle of justice. This research has implications for government financial aid policies and measuring the effectiveness of budget implementation as a form of accountable financial management.
Pertumbuhan dan Hasil Tanaman Bawang Merah 'Varietas Lembah Palu' dengan Pola Tanam Berbeda di antara Tanaman Cabai Ansar, Muhammad; Bahrudin, Bahrudin; Prastyawan, Dwi
Bomba: Jurnal Pembangunan Daerah Vol 1 No 1 (2019)
Publisher : Badan Riset dan Inovasi Daerah Sulawesi Tengah

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

Abstract

Shallot (Allium ascalonicum L.) is one of the leading vegetable commodities that has been cultivated for a long time by farmers intensively. Along with the increasing population growth, demand for these two commodities continues to increase while production is still very low. With the improvement of the fencing cropping system, production potential can be achieved in order to increase crop production. This study aims to obtain the treatment of cropping patterns. right on the chili fence plants on the growth and yield of shallots. This study used a randomized block design method with 4 treatments consisting of P1 (monoculture/control cropping pattern), P2 (stripping pattern 2: 1), P3 (zigzag cropping pattern), and P4 (mixed cropping pattern). Based on the results of the study, it was found that all treatments of the planting pattern of valley shallot varieties between the chili hedgerows i.e. monoculture, strips of 2: 1, zigzag and mixture showed no significant effect on the growth and yield of shallots. This means that all the shallots cropping patterns that were tried can be applied to planting shallots among the chilies.
The Paradox of Love of Money and Ethical Culture: Seeking New Insights into Fraud Prevention at The Village Level Muwahhidin, Muwahhidin; Ansar, Muhammad
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.158

Abstract

This study investigates the influence of Love of Money, individual morality, and organizational ethical culture on the tendency of fraud among village officials managing finances in the South Dampal District. The study involved purposive sampling, with 104 respondents who were directly responsible for financial management in villages. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with the Partial Least Square (SmartPLS) application version 4. The findings indicate that Love of Money has no significant effect on the tendency of fraud, while individual morality negatively influences fraud tendency. In contrast, organizational ethical culture does not show a measurable impact. This research contributes to the development of theoretical frameworks by integrating Love of Money, individual morality, and organizational ethical culture as parameters for assessing fraud propensity in village financial management. Practically, the study offers valuable insights for stakeholders and policymakers in enhancing oversight mechanisms to ensure integrity and professionalism in financial management. By fostering ethical culture and reinforcing individual morality among village officials, fraudulent practices in village finances can be minimized. The results underscore the need for continuous oversight and awareness programs to safeguard the ethical and moral dimensions of financial management processes, thereby promoting transparency and accountability in village administrations.
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