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All Journal Jurnal Ekonomi & Studi Pembangunan Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo ECONOMOS : Jurnal Ekonomi dan Bisnis Tangible Journal MALLOMO: Journal of Community Service DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Jurnal Dedikasi Masyarakat Cateris Paribus Journal IECON: International Economics and Business Conference Atestasi : Jurnal Ilmiah Akuntansi Arunika: Jurnal Pengabdian Masyarakat
Yasri Tarawiru
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.
ANALISIS KINERJA KEUANGAN PEMERINTAH DESA RANGA KECAMATAN ENREKANG KABUPATEN ENREKANG Irmawati Aziz; Syarifuddin Yusuf; Yasri Tarawiru
DECISION : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2026): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/decision.v7i1.4305

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Desa Ranga, Kecamatan Enrekang, Kabupaten Enrekang pada periode 2021-2023 menggunakan tiga indikator utama yaitu rasio efektivitas, rasio efisiensi, dan rasio pertumbuhan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui observasi, wawancara, serta dokumentasi laporan realisasi anggaran. Hasil penelitian menunjukkan bahwa rasio efektivitas berada pada kategori sangat efektif dengan rata-rata capaian 98,11%, meskipun terjadi penurunan kecil dari 99,03% pada 2021 menjadi 97,19% pada 2023. Rasio efisiensi menunjukkan kondisi tidak efisien, dengan realisasi belanja melebihi pendapatan pada 2022 dan 2023 sehingga rata-rata rasio mencapai 100,19%. Rasio pertumbuhan mengalami tren negatif dengan rata-rata penurunan 14,05% yang dipengaruhi oleh faktor eksternal seperti penurunan harga komoditas dan dampak pandemi COVID-19. Temuan ini menegaskan perlunya perencanaan anggaran yang lebih matang, diversifikasi sumber pendapatan desa, dan peningkatan efisiensi pengelolaan keuangan agar desa dapat lebih adaptif menghadapi tantangan ekonomi di masa mendatang.
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 fatimah Fatimah Fatimah, Fatimah Fitriani Fitriani Harun, Hernianti hasdiana, hasdiana Hikmadilla Hikmadilla Irmawati Aziz Jamaluddin, Damayanti Jumriani Jumriani, Jumriani Kasma Kasma Ladung, Fajar Luthfiyyah, Taufiqah Mardatillah Mardatillah Misrah Misrah 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 Syarifuddin Yusuf T, Hasni Triyuda Prawira Umar, Rahmawati Untung Suwardoyo Wisang Candra Bintari Wisang Candra Bintari Wisaspranto Yadi Arodhiskara, Yadi