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All Journal INTEK: Jurnal Penelitian Jurnal Ilmiah Akuntansi Kesatuan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Aptekmas : Jurnal Pengabdian Kepada Masyarakat AKUNSIKA: Jurnal Akuntansi dan Keuangan
Muhammad Arsyad
Jurusan Akuntansi Politeknik Negeri Ujung Pandang
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PENINGKATAN USAHA DAN PENDAMPINGAN PIRT SERTA SERTIFIKASI HALAL ABON IKAN WALASOJI Rusdi Nur; Muhammad Arsyad; Sirajuddin Omsa
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 1 (2022): APTEKMAS Volume 5 Nomor 1 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.531 KB) | DOI: 10.36257/apts.v5i1.4295

Abstract

The Walasoji Shredded Fish (AIW) Business Community was located in Rappang Village, Panca Rijang District, Sidenreng Rappang Regency, South Sulawesi, started its activities in 2012. The partner community is a home industry, initially having around eight members, but now there are only three people. In the shredded production process, partners still use traditional tools, partners cannot determine the exact profit, the packaging of shredded products is still simple without a brand, without a health department permit number, and without a halal certificate from MUI. The problems faced by partners are: how to improve the quality and production capacity, how to know the profit for sure, how to increase the market share of shredded walasoji fish. Based on the problems above, the solution is to improve production methods and processes using machines, provide training and counseling on management, as well as a simple accounting bookkeeping system, assist in branding and packaging equipment, assist in obtaining permits from the health department, and MUI halal certificates. Through this PKM, it is hoped that the capacity and quality of AIW produced by partners will increase, and can be marketed through markets, shops, supermarkets and supermarkets. The methods that will be applied are assistance with production equipment, and packaging, training and counseling on management, and a simple accounting system, assisting in obtaining permits from the health department, and MUI halal certificates. The output targets to be achieved in this activity are scientific publications in national journals or proceedings of national seminars, and published in print or online mass media. With the publication, it is targeted that AIW, which is only known in Rappang, can be widely known, both regionally and nationally after this PKM is implemented.
Dampak Redenominasi Rupiah terhadap Penyajian Laporan Keuangan Audited Muhammad Arsyad
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 4, No 2, Juli 2023
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v4i2.4277

Abstract

The purpose of this study is to see the impact of the redenomination of the rupiah on the presentation of audited financial statements. The research was conducted on auditors who work at Public Accounting Firms in Makassar. The data analysis method used is descriptive qualitative, the data collected from interviews will be processed and explained with reference to the literature study that has been done, then analyzed with three components, namely data reduction, data presentation and drawing conclusions. Based on the results of the research conducted, it can be seen that the rupiah redenomination policy will have an impact on simplifying financial calculations and reducing errors in financial transactions. carried out, as well as creating uniformity in simplifying the audited financial report assessment.
Analysis of Fulfillment of Auditor Requirements in Conducting Audits of Election Participants' Campaign Fund Reports Arsyad, Muhammad
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4635

Abstract

This research aims to find out what requirements must be met by auditors in conducting an audit of campaign finance reports for election participants for the period of 2024-2029 in Indonesia. This research is a literature research, the data analysis method used in this research is descriptive qualitative. The data collection technique was carried out using the library research method, namely study literature that sourced from statutory regulations and literatures relating to what requirements must be met by auditors in auditing the campaign financial reports of election participants. Based on the results of this research, it can be concluded that there are two main requirements that must be met by auditors, both as AP, Chair and Team Member, in conducting an audit of the campaign finance reports of election participants. These requirements are related to Independence and Competence. The independence and competency requirements in this research are different from the results of previous researchs. The requirements for independence from the results of this research are that it is not affiliated directly or indirectly with election participants and/or campaign teams, is not a member or administrator of a political party, or administrator of a political party proposing candidate pairs and does not have the status of a state civil servant. The auditor is required to make a Statement of Independence. The Competency Requirements that must be fulfilled by the Auditor are having attended training and obtained a certificate of competency in auditing Campaign Fund Reports from a valid professional association, must have audit work experience in KAP, and a minimum education of Bachelor's Degree in Accounting for the chairman and 2 (two) years' experience, for Team members have a minimum education of D3 in Accounting and 1 (one) year of experience. The auditor is required to make a statement of work ability.
Audit Interpretation of Presidential and Vice-Presidential Campaign Finance Reports Arsyad, Muhammad; Natsir, Sukriah; Dinhi, Zoel Dirga
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.13949

Abstract

This study critically examines the implementation and interpretation of campaign finance audits in Indonesia’s 2024 presidential and vice-presidential elections. The evaluation is grounded in KPU Regulation No. 18 of 2023 and Assurance Engagement Standard SPA 3000 (Revised 2022) to assess compliance, ensure audit rigor, and enhance public assurance outcomes. Employing a descriptive qualitative approach, the study integrates document analysis, normative review, and comparative evaluation, drawing on audit reports, civil society findings, and international benchmarks. The findings reveal that although all candidate pairs received “Compliant Opinions,” significant deficiencies persist in audit planning, materiality assessment, and evidence collection. Public accounting firms demonstrated limited professional skepticism regarding unreported digital advertising expenditures. These gaps undermine the credibility and transparency expected of campaign audits and diminish their assurance value. Applying credibility theory, this study finds that current audit practices comply with formal regulations but fail to provide substantive public assurance. Limited public access to audit reports weakens democratic accountability, while comparative insights from U.S. practices highlight the need for digital verification, extended timelines, and full disclosure. The study contributes theoretically by extending credibility theory to political finance auditing and practically by offering policy recommendations to strengthen electoral audit credibility in emerging democracies.
Efek Perendaman Serat Sabut Kelapa dalam Larutan Alkali Terhadap Daya Serap Serat Sabut Kelapa pada Matriks Poliester Habe, Muhammad Arsyad
INTEK: Jurnal Penelitian Vol 3 No 1 (2016): April 2016
Publisher : Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.702 KB) | DOI: 10.31963/intek.v3i1.4

Abstract

The aim of this study is to determine the effects of soaking the coconut fiber in alkaline fluid on absorption capability of the coconut fiber on polyester matrix. The coconut fiber is soaked in natrium hidroksida (NaOH) fluid with concentration of 20% for duration range of 1, 3,5, 7, 9 and 11 hours, then dried in room temperature then matrix polyester is given on several parts of the coconut fiber. After dried, wet ability angle is measured using digital microscope to investigate the absorption capability of the coconut fiber on polyester matrix. Every single variable will be examined for three times. Obtained data will be analyzed statistically using discriminative method and will be demonstrated in table form. Based on experiment, soaking of coconut fiber in 20% natrium hidroksida (NaOH) fluid affects on absorption capability of the coconut fiber on polyester matrix. After soaked, wet ability angle is decreased compared to without soaked. The smallest wet ability angle of 15,327o is obtained for 5 hours soak duration.
Strong Control Environment the Main Pillar of Internal Audit in State-Owned Enterprises Natsir, Sukriah; Arif, Muhammad Ridwan; Arsyad, Muhammad; Amin, Andi Nursyamsi; Azzahrah, Fathiah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3790

Abstract

The control environment is a fundamental component of a company’s internal control system, comprising standards, processes, and organizational structures that guide the implementation of internal controls. This study aims to examine the factors influencing the implementation of the control environment and evaluate its stability in state-owned enterprises (SOEs) within the industrial and service sectors. An exploratory research design with multiple case studies was employed to gain in-depth insights. The findings indicate that SOE management has established a control environment; however, inconsistencies persist across business segments. In particular, the risk management dimension in some cases requires further development, as no dedicated Chief Risk Officer (CRO) exists, and internal audit and risk management functions are not yet optimal, reducing overall effectiveness. Nevertheless, positive practices are evident, including well-structured control organizations, strong commitment to competence, enforcement of accountability, productive roles of top management, and adherence to integrity and ethical standards. The study concludes that while the control environment is implemented, strengthening risk management and internal audit functions is essential to enhance the effectiveness and sustainability of internal controls in SOEs.
Co-Authors A. M. Anzarih A.M. Anzarih Amin, Andi Nursyamsi Anwar M Arif, Muhammad Ridwan Azzahrah, Fathiah Dinhi, Zoel Dirga Natsir, Sukriah Nur Wahyuni Rusdi Nur Sirajuddin Omsa Yosrihard B.