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All Journal Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi PINISI Discretion Review Pinisi Business Administration Review Jurnal Akuntansi dan Keuangan Journal of Accounting Research, Organization and Economics (JAROE) Priviet Social Sciences Journal ARRUS Jurnal Pengabdian Kepada Masyarakat Jurnal Akademik Pengabdian Masyarakat Balance : Jurnal Akuntansi dan Bisnis
Nurul Emil Safitri
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Moderating Effect of Religiosity on the Relationship between Fraud Diamond and Accounting Fraud: Study on the Banking Sector of Indonesia Safitri, Nurul Emil; Nurkholis, Nurkholis; Baridwan, Zaki
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.33772

Abstract

Objective This study examines and analyzes the effect of fraud diamond on accounting fraud, with religiosity as the moderator, among management staff in the banking sector of Indonesia.Design/methodology This study uses the primary data taken from a survey conducted on the employees and officials of 82 Regional Development Bank offices in Southeast Sulawesi, Indonesia. This study uses purposive sampling technique and 279 people were selected as respondents. This study applies quantitative method and uses 2 analysis techniques, multiple regression analysis and moderated regression analysis.Results This study finds that the higher the pressure, opportunity, rationalization, and the capability at the workplace are, the higher the likelihood of accounting fraud to occur. Further, the result of moderation regression analysis indicates that religiosity weakens the effects of pressure and rationalization on accounting fraud, but it does not moderate the influence of opportunity and capability on accounting fraud.Research limitations/implications Company leaders and staff to better understand personal and situational (organizational) factorssuch as pressure, opportunity, rationalization, and capabilitiesthat can affect individuals to avoid accounting fraud behavior.Novelty/Originality This paper presents the cases of accounting fraud caused by internal company parties and accounting fraud problems involving directors, managers, and employees. In this case, the aspects of pressure, opportunity, rationalization, and capability can be considered predictors of what affect individuals to commit accounting fraud. This is to reduce accounting fraudulence in the company. This claim is supported by those who are highly religious and are able to suppress fraudulent behaviors.
Pengaruh Kompetensi Teknologi Informasi, Professional Judgement, dan Task Specific Knowledge terhadap Pendeteksian Fraud dengan Budaya Organisasi sebagai Pemoderasi Nadya Annisa Nasruddin; Nurkholifah Burhanuddin; Nurul Emil Safitri
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1031

Abstract

This study aims to examine the influence of information technology competence, professional judgment, and task-specific knowledge on fraud detection, as well as the role of organizational culture as a moderating variable. Data were collected through questionnaires completed by 103 internal auditors of PT Pegadaian in Makassar, Manado, Balikpapan, and Bali using purposive sampling. The analysis was conducted using partial least squares structural equation modeling (PLS-SEM). The results show that all three independent variables have a positive effect on fraud detection. Furthermore, organizational culture significantly moderates the relationship between information technology competence, professional judgment, and task-specific knowledge with fraud detection. These findings highlight the importance of internal auditors' competencies and the role of organizational culture in enhancing the effectiveness of fraud detection.
Boosting budget absorption: How organizational commitment enhances budget implementation in Indonesian local government La Ode Muhammad Saum Fasihu; Safaruddin Safaruddin; Muhammad Zaikin; Mutmainnah Mutmainnah; Nurul Emil Safitri
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.760

Abstract

This study aims to analyze the moderating effect of organizational commitment on budget implementation and absorption in Regional Apparatus Organizations in Southeast Sulawesi Province. The study population comprised all civil servants within the 30 Regional Apparatus Organizations in Southeast Sulawesi Province. Purposive sampling was employed to select participants based on their roles, knowledge, and experience. The sample criteria targeted five key leadership figures from each organization: the Head of Service, Secretary, Head of the Financial Subsection, Head of the Planning Subsection, and Treasurer. Consequently, a total sample of 150 respondents was obtained for this study. Data were collected using questionnaires from October to December 2024. The analysis was conducted using the SPSS 26 PROCESS macro (Version 4.3). The data analysis shows that budget implementation positively and significantly affects budget absorption. Organizational commitment significantly moderates budget implementation and absorption.
The Use of Social Media as a Strategy for the Development of MSMEs in Indonesia Asmar Asmar; Nurul Emil Safitri; Mukarramah Syukur; Adriansyah Adriansyah
PINISI Discretion Review Volume 9, Issue 2, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i2.86478

Abstract

This study aims to analyze the use of social media as a strategy for the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The study employs a descriptive qualitative approach focusing on the experiences of MSME actors in utilizing social media for promotion, communication with consumers, and market development. Data were collected through in-depth interviews, observation, and documentation involving MSME actors who actively use social media in their business activities. The data were analyzed through data reduction, data display, and conclusion drawing. The findings show that social media is used by MSMEs as an affordable and effective promotional tool, a medium for direct interaction with consumers, and an instrument for building business image. However, its utilization has not been fully optimized due to challenges such as limited digital literacy, lack of time for content management, and intense competition in digital markets. This study demonstrates that social media plays an important role in supporting MSME development, but its success is highly dependent on the ability of business actors to manage digital communication strategies consistently and adaptively.
Digital Financial Literacy Education For Coffee Shop Businesses to Support MSME Sustainability Nadya Annisa Nasruddin; Rahayu Alkam; Muhammad Raihan Mubaraq; Nurul Emil Safitri; Faizah Khaeruddin
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4897

Abstract

This community service program aimed to improve the digital financial literacy of the managers of By Bar Coffee, an MSME operating in the food and beverage (F&B) sector in Makassar City. Although the business had already adopted digital payment systems such as QRIS, the partner still faced limitations in understanding transaction security, internal controls, and digital risk mitigation. The program was expected to enhance the managers’ ability to manage digital transactions in a secure and effective manner. The program was conducted on April 15, 2026, at By Bar Coffee, Makassar, involving managers and employees responsible for financial transaction management. The methods employed included interviews to identify the partner’s needs, interactive educational sessions, demonstrations of digital transaction security practices, and mentoring through discussions and consultations. Prior to the program, participants’ understanding was largely limited to the operational use of payment applications without adequate awareness of the security risks associated with digital transactions. Following the educational sessions and mentoring activities, participants gained a better understanding of digital transaction risks, the importance of payment verification, financial data protection, and transaction security measures. Participants’ enthusiasm was reflected in their active engagement during discussions and question-and-answer sessions. The program enhanced the awareness and capability of the business managers in implementing safer and more accountable digital transaction practices. Improved digital financial literacy is expected to support operational efficiency, strengthen customer trust, and contribute to the long-term sustainability of MSMEs in the digital era.
Pengaruh Literasi Keuangan dan Implementasi QRIS terhadap Peningkatan Pendapatan UMKM di Kota Makassar Dedi Harianto; Arif Rahman Hasdik; Nurul Emil Safitri; Rafiqa Hastharita
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 10 No. 1 (2026): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v10i1.21582

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh literasi keuangan dan implementasi Quick Response Code Indonesian Standard (QRIS) terhadap peningkatan pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dan data primer yang diperoleh melalui survei terhadap 101 sampel pelaku UMKM di Kota Makassar. Penelitian ini menemukan bahwa pelaku UMKM yang memiliki kemampuan finansial lebih baik terbukti lebih mampu mengelola sumber daya dan membuat keputusan bisnis yang tepat sehingga berdampak pada peningkatan pendapatan usaha. Penggunaan QRIS secara aktif juga terbukti mampu memperluas jangkauan pelanggan, mempercepat perputaran kas, dan meningkatkan efisiensi transaksi dengan pengaruh yang lebih besar dibandingkan literasi keuangan. Secara bersama-sama, keduanya saling melengkapi dan menjadi strategi yang tidak dapat dipisahkan dalam mendorong pertumbuhan pendapatan UMKM yang berkelanjutan di era ekonomi digital. Temuan ini mengimplikasikan bahwa pemerintah daerah, Bank Indonesia, dan pemangku kepentingan perlu memperkuat program literasi keuangan serta mengakselerasi adopsi QRIS sebagai strategi terpadu untuk mendorong pertumbuhan pendapatan UMKM di era ekonomi digital. Penelitian ini mengintegrasikan literasi keuangan sebagai faktor internal dan implementasi QRIS sebagai faktor eksternal berbasis teknologi dalam satu model analisis terpadu.
Mengapa Perusahaan Melakukan Tax Avoidance? Berdasarkan Sudut Pandang Perusahaan Keluarga Nurul Emil Safitri; Nadya Annisa Nasruddin; Nurkholifah Burhanuddin
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.4085

Abstract

This article aims to examine the factors that drive individuals to engage in tax avoidance, particularly within the context of family firms. It adopts a systematic article selection method and a narrative review, applying the four-step PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework. Tax avoidance in family firms is shaped by concentrated ownership structures, family involvement in management, and firm size, which collectively create both opportunities and capacities for such practices. The article provides valuable insights for regulators, tax auditors, and other tax authorities in identifying the characteristics and primary determinants of tax avoidance in family firms. In addition, it highlights the schemes and motivations underlying tax avoidance practices in this context.
Praktik Pengelolaan Keuangan di Kelurahan Tamallayang, Kecamatan Bontonompo AMBARWATI AKIB; NURKHOLIFAH BURHANUDDIN; NURUL EMIL SAFITRI; NADYA ANNISA NASRUDDIN; ANDI NURUL TENRIWALI HASANUDDIN
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9753

Abstract

Household financial management is a crucial aspect in maintaining family economic stability; however, the level of financial literacy among the community, particularly housewives, remains relatively low. This condition leads to inadequate financial planning, lack of transaction recording, and low saving behavior. This community service activity aims to improve the knowledge and skills of housewives in managing household finances through simple and practical financial literacy practices in Tamallayang Village, Bontonompo District. The methods used include counseling, interactive discussions, budgeting practice, and evaluation through pre-test and post-test. The activity involved 20 participants from the local community. The results indicate a significant improvement in participants’ knowledge, with the “good” category increasing from 25% to 85% after the training. This demonstrates that contextual and practice-based learning methods are effective in enhancing financial literacy. Therefore, this program successfully encourages more disciplined and planned financial behavior, contributing to improved family welfare. It is recommended that similar programs be implemented sustainably and expanded to achieve a broader impact.   Keywords.:financial literacy, financial management, housewives, community service, financial management practices
Innovation and Adaptation of Indonesian SMEs in Facing Global Market Competition Asmar Asmar; Nurul Emil Safitri; Mukarramah Syukur; Adriansyah Adriansyah
Pinisi Business Administration Review Volume 8 Number 1, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pbar.v8i1.82408

Abstract

This study explores how Indonesian small and medium enterprises (SMEs) interpret and implement innovation and adaptation in facing global market competition. Using a qualitative research design, the study involved fifteen SMEs in the Jakarta Metropolitan Area representing manufacturing, creative, service, and digital sectors. Data were collected through semi-structured interviews, document analysis, and field observations. The data were analyzed using thematic analysis through coding, theme development, and interpretation based on the research questions. The findings show that innovation among Indonesian SMEs tends to be incremental, practical, and context-driven rather than based on formal research and development. SMEs adapt by modifying products, improving business processes, using digital platforms, strengthening networks, and responding to changing consumer preferences and supply chain pressures. Sectoral characteristics influence the form of innovation, with digital and service SMEs adopting technology-based solutions, while manufacturing SMEs focus on design adjustment, local sourcing, and collaboration. Internal factors such as leadership orientation, learning capacity, and decision-making flexibility shape the speed and quality of adaptation. External factors, including market competition, government support, and digital ecosystem initiatives, also influence SME competitiveness. The study concludes that innovation and adaptation in Indonesian SMEs are continuous, dynamic, and embedded in daily business practices. These findings provide practical insights for SME owners, policymakers, and business advisors in strengthening competitiveness through capacity building, digital integration, and context-sensitive support.
Co-Authors Adriansyah Adriansyah Ambarwati Akib Andi Nurul Tenriwali Hasanuddin Arif Rahman Hasdik Asmar Asmar Dedi Harianto Faizah Khaeruddin La Ode Muhammad Saum Fasihu Muhammad Raihan Mubaraq Muhammad Zaikin Mukarramah Syukur Nadya Annisa Nasruddin Nadya Annisa Nasruddin Nurkholifah Burhanuddin Nurkholifah Burhanuddin Nurkholis Nurkholis Rafiqa Hastharita Rahayu Alkam Safaruddin Safaruddin Zaki Baridwan