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All Journal Jurnal Ekonomi & Studi Pembangunan Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo ECONOMOS : Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi Politala Tangible Journal MALLOMO: Journal of Community Service DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat FINANCE : International Journal Of Management Finance Jurnal Dedikasi Masyarakat Cateris Paribus Journal IECON: International Economics and Business Conference Atestasi : Jurnal Ilmiah Akuntansi Arunika: Jurnal Pengabdian Masyarakat
Yasri Tarawiru
Prodi Akuntansi, Universitas Muhammadiyah Parepare
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

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Strengthening Internal Audit Functions in Local Government: An IACM-Based Assessment of the Pinrang Regency Inspectorate Yasri Tarawiru; Jumriani; Nur Fatwa Basar; Andi Sri Kumala Putri; Rika Rahma
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/q4s3mz82

Abstract

This study analyzes the APIP capability in the Pinrang Regency Inspectorate using the IACM standard. The purpose of this study is to analyze the level of competence of the Government Internal Supervisory Apparatus (APIP) in the Pinrang Regency Inspectorate using the Internal Audit Capability Model (IA-CM), identify factors that influence APIP performance, and develop strategies to improve APIP competence. The method used is descriptive research with data collection techniques through observation, documentation, and interviews, followed by descriptive analysis. The results of the study indicate that the APIP capability of the Pinrang Regency Inspectorate is at level 3 based on IA-CM. Of the six elements of internal audit, five elements: APIP Role and Services, Organizational Culture and Relationships, and Governance Structure have reached level 3, while the Human Resource Management element has reached level 4. The main limitation lies in the elements that are still at level 3, so improving APIP competence is a priority. The Inspectorate has developed a strategy to strengthen Key Process Areas (KPA) to encourage increased capabilities to a higher level.
Liquidity and Rentability to Share Price Naninsih, Nur; Umar, Rahmawati; Tarawiru, Yasri; Misrah, Misrah; Bintari, Wisang Candra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.738

Abstract

This study aims to determine the effect of liquidity and profitability on stock prices simultaneously and partially in food and beverage companies listed on the Indonesia Stock Exchange (IDX). In this study, liquidity is measured by the quick ratio, and rentabili-tas is measured by return on equity. This research is quantitative. The population in this study were all food and beverage industry companies listed on the Indonesia Stock Exchange, as many as 18 companies. The sampling technique used is purposive sampling, where, based on predetermined criteria, a sample of 10 companies is obtained. The data source of this research is secondary data, namely data obtained from the company's financial statements. The data analysis methods used in this research are descriptive statistical analysis, partial test, simultaneous test, and determination coefficient test. The results showed that the liquidity and profitability variables partially had a positive and insignificant effect on the share price of food and beverage companies listed on the Indonesia Stock Exchange (IDX). Simultaneously, liquidity and profitability variables affect stock prices.
PENDAMPINGAN LITERASI KEUANGAN UMKM KERANG INDAH BERBASIS ANDROID KECAMATAN SOREANG KOTA PAREPARE Tarawiru, Yasri; Rahmawati, Rahmawati; Suwardoyo, Untung
Arunika: Jurnal Pengabdian Masyarakat Vol. 3 No. 1: Juni 2024
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v3i1.493

Abstract

MSMEs are now getting attention from the government and the general public now, because MSMEs can improve the community's economy, such as MSMEs of Kerang Indah Craftsmen in Soreang District which are able to produce various handicraft products from sea shells, but so far there are still many MSMEs that have not been able to make financial reports. able to distinguish or classify production costs such as the cost of Raw Materials, Labor Costs, and Factory Overhead Costs to make financial reports with MSME standards. The method used is Community Service, the first is observation, the second is socialization of MSME financial reports, the third is assistance in preparing financial reports, the fourth is training in preparing financial reports, evaluating whether MSME Shellfish Craftsmen are able to generate profits or losses as a shellfish craftsman business. the. The benefit of this community service is that it will gradually provide knowledge and skills in classifying production costs such as the cost of Raw Materials, Labor Costs, and Overhead Costs to make financial reports with MSME standards.
HUBUNGAN INDEPENDENSI DAN PENGALAMAN AUDIT TERHADAP KINERJA AUDITOR DI INSPEKTORAT DAERAH KABUPATEN PINRANG Adhiyaksan Ramadhan; Yasri Tarawiru; Hasdiana, Hasdiana
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4140

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara independensi dan pengalaman audit terhadap kinerja auditor pada Inspektorat Daerah Kabupaten Pinrang. Latar belakang penelitian ini didasari oleh pentingnya peran Inspektorat sebagai Aparat Pengawasan Intern Pemerintah (APIP) dalam mewujudkan tata kelola pemerintahan daerah yang akuntabel dan bebas dari penyimpangan. Kinerja auditor yang optimal sangat dipengaruhi oleh kemampuan menjaga independensi serta pengalaman profesional dalam melaksanakan pemeriksaan. Metode penelitian yang digunakan adalah pendekatan kuantitatif asosiatif dengan penyebaran kuesioner kepada 63 responden yang terdiri dari auditor dan auditee di lingkungan Inspektorat Daerah Kabupaten Pinrang. Data dianalisis menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 30. Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh positif dan signifikan terhadap kinerja auditor, demikian pula pengalaman audit berpengaruh positif dan signifikan terhadap kinerja auditor. Uji simultan (F-test) menunjukkan bahwa keduanya secara bersama-sama berpengaruh signifikan terhadap kinerja auditor dengan nilai koefisien determinasi (R²) sebesar 0,746, yang berarti 74,6% variasi kinerja auditor dijelaskan oleh kedua variabel tersebut. Hasil ini menegaskan bahwa peningkatan profesionalisme auditor melalui penguatan sikap independen dan pengalaman kerja yang luas menjadi faktor penting dalam mendukung efektivitas pengawasan internal serta mewujudkan prinsip good governance di lingkungan pemerintahan daerah.
Assessing the interaction of transparency and digital infrastructure on provincial budget performance in Indonesia Arodhiskara, Yadi; Jumriani, Jumriani; Tarawiru, Yasri; Ladung, Fajar; Azizurrohman, Muhammad
Jurnal Ekonomi & Studi Pembangunan Vol. 26 No. 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v26i2.28681

Abstract

Budget underperformance remains a persistent problem in Indonesia’s decentralized fiscal system, where many provinces struggle to achieve efficient and accountable spending despite transparency initiatives. Weak digital infrastructure often limits citizens’ ability to access and monitor fiscal information, reducing the effectiveness of open governance efforts. This study investigates the determinants of provincial budget performance by focusing on the interplay between fiscal transparency and digital infrastructure. Using panel data from 34 provinces from 2014 to 2024, a two-way fixed-effects regression model examines how transparency, internet penetration, and their interaction influence budget realization. Control variables include budget adaptability, GDP per capita, population size, and intergovernmental transfer ratios. The findings indicate that both transparency and internet penetration significantly improve budget performance, and their interaction strengthens this effect, suggesting that digital readiness amplifies the benefits of transparency. Conversely, budget adaptability, population, and transfer dependency hinder performance, while higher GDP per capita enhances it. These findings confirm that fiscal reforms are context-dependent and require enabling technological conditions. Future research should employ mixed-methods or experimental designs to examine the causal mechanisms linking digital inclusion and fiscal accountability, particularly in less-connected provinces seeking to improve public financial management outcomes.
DETERMINAN IMPLEMENTASI PENCATATAN KEUANGAN SEDERHANA PADA UMKM: PERAN PENGETAHUAN AKUNTANSI DASAR DAN PERILAKU PENGELOLAAN KEUANGAN Yasri Tarawiru
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.443

Abstract

This study examines the influence of basic accounting knowledge and financial management behavior on the implementation of simple financial recordkeeping among Micro, Small, and Medium Enterprises (MSMEs) in Parepare City. The research was motivated by the low quality of financial records among MSMEs, which often limits business decision-making, performance evaluation, and access to formal financing. A quantitative survey approach was employed involving 30 MSME owners selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, normality, and multiple linear regression tests using IBM SPSS Statistics 26. The results indicate that all research instruments were valid and reliable, with Cronbach’s Alpha values above 0.70. Regression analysis shows that basic accounting knowledge has a positive and significant effect on the implementation of simple financial recordkeeping (β = 0.374; p < 0.001), while financial management behavior also has a positive and significant effect (β = 0.310; p = 0.015). Simultaneously, both variables significantly influence financial recordkeeping practices (R² = 0.960). The findings highlight the importance of accounting literacy and sound financial management behavior in strengthening MSME financial administration and sustainability.
Peran Teknologi Audit dalam Mendukung Prosedur Audit Substantif pada KAP Lokal di Indonesia Edy Susanto; Ebid Widodo; Yasri Tarawiru; Rika Rahma
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i1.803

Abstract

The rapid development of information technology has made the use of audit technology essential in the auditing profession. This requires adjustments, especially for local public accounting firms in Indonesia that rely on tools such as ATLAS and Excel, to improve efficiency, accuracy, and the ability to detect material misstatements and fraud amid the challenges of competency gaps. This study analyzes the role of audit technology in supporting substantive audit procedures, the challenges of its implementation, and strategies for adapting auditors' competencies, particularly in the context of local public accounting firms (KAP) in Indonesia. Using a qualitative approach through interviews with auditors, this study found that audit technology, such as ATLAS, plays a crucial role in enabling faster, more accurate, and comprehensive data testing, even across the entire data population. The effectiveness of clients' internal controls also directly influences the nature and scope of substantive audit procedures. This study concludes that sustained investment in audit technology and auditor competency development, coupled with effective adaptation strategies, is key to improving audit quality in the digital age, particularly in the context of local public accounting firms that differ from large-scale firms.
Audit Quality in the Digital Era: A Systematic Analysis of the Use of AI and Data Analytics in Auditing Edy Susanto; Ebid Widodo; Yasri Tarawiru; Rika Rahma
Finance : International Journal of Management Finance Vol. 3 No. 4 (2026): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i4.202

Abstract

This study reviews the development and application of Artificial Intelligence (AI) and Data Analytics in auditing and their impact on audit quality in the digital era. Using a Systematic Literature Review (SLR) based on the PRISMA framework, 45 peer-reviewed articles published between 2019 and 2025 were analyzed thematically. The findings show that AI and Data Analytics enhance audit quality by improving fraud detection, increasing efficiency through automation, and strengthening audit evidence reliability. However, effective adoption depends on auditors' technological competence, digital infrastructure readiness, and robust governance frameworks. The review also identifies research gaps, including limited longitudinal studies, insufficient evidence in the Indonesian context, and a lack of focus on ethical governance and return on investment. This study provides insights for auditors, audit firms, and regulators to support accountable and sustainable audit digitalization.
Strengthening MSME Capacity through the Development of Simple Financial Recording in Parepare City Yasri Tarawiru; Fajar Ladung; Edy Susanto; Jusnaeni
Finance : International Journal of Management Finance Vol. 3 No. 4 (2026): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i4.203

Abstract

This study aims to analyze the development of simple financial recording practices among Micro, Small, and Medium Enterprises (MSMEs) in Parepare City, focusing on the validity, reliability, and determinants of their implementation. Using a descriptive quantitative approach, data were collected from 30 MSME respondents through a structured questionnaire covering three main variable dimensions: basic accounting knowledge (X1), financial management behavior (X2), and financial recording implementation (Y). Validity testing using Pearson Correlation revealed that all instrument items are valid, with r-values significantly above the critical value at the 0.01 level. Reliability analysis using Cronbach's Alpha yielded coefficients of 0.791 for X1 (10 items), 0.808 for X2 (7 items), and 0.816 for Y (6 items), all exceeding the 0.70 threshold. Multiple regression analysis demonstrates that both basic accounting knowledge and financial management behavior significantly and positively influence MSME financial recording implementation (R² = 0.960; F = 321.202; p < 0.001). Partial testing indicates that X1 exerts a stronger influence (β = 0.374; t = 4.284; p < 0.001) compared to X2 (β = 0.310; t = 2.591; p = 0.015). Normality testing using the Kolmogorov-Smirnov method confirms residual normality (p = 0.200 > 0.05). These findings suggest that capacity-building programs focusing on basic accounting literacy and financial management behavior are critical pathways to improving MSME financial governance in Parepare
Co-Authors Abdul Azis Abdul Azis Adhiyaksan Ramadhan Amin Syam Amir, Ainun Ilmy Tri Suci Andi AR Andi Sri Kumala Putri Arfianty Arfianty, Arfianty Azizurrohman, Muhammad Dapianti Yunus Ebid Widodo Edy Susanto fatimah Fatimah Fatimah, Fatimah Fitriani Fitriani Harun, Hernianti hasdiana, hasdiana Hikmadilla Hikmadilla Jamaluddin, Damayanti Jumriani Jumriani, Jumriani Jusnaeni Kasma Kasma Ladung, Fajar Ladung, Fajar Luthfiyyah, Taufiqah Mardatillah Mardatillah Misrah Misrah Muh Hendra Dwi Saputra Nirina Putri Sella Nur Fatwa Basar Nur Naninsih Nur Naninsih Nur Wildayanti B Nurfaisah, Nurfaisah Nurul Hidayah Nurwani Nurwani, Nurwani Rahmatullah Rahmatullah Rahmawati Umar Rahmawati, Rahmawati Rika Rahma Rika Rahma Riska Aras Rudi Arafah Rusmin Nuryadin Rusmin Nuryadin Sitti Sahrah Suhardi Surya T, Hasni Triyuda Prawira Umar, Rahmawati Untung Suwardoyo Wisang Candra Bintari Wisang Candra Bintari Wisaspranto Yadi Arodhiskara, Yadi