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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Pattimura Proceeding : Conference of Science and Technology JAKPI Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
Eksanti Rahmi Ramadhani
Institut Teknologi Baharuddin Jusuf Habibie
Agriculture, Biological Sciences & Forestry Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences

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Pengaruh Sistem Pengendalian Intern dan Akuntabilitas Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Budaya Organisasi Sebagai Pemoderasi Eksanti Rahmi Ramadhani; Nirwana Nirwana; Asri Usman
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2162

Abstract

Adanya tuntutan yang semakin meningkat akan pengelolaan keuangan daerah berimplikasi pada manajemen instansi pemerintah daerah dalam memberikan informasi terhadap publik, yaitu berupa laporan keuangan yang berkualitas. Laporan keuangan pemerintah daerah (LKPD) merupakan komponen penting sebagai bentuk informasi kepada publik bagaimana pemerintah bertanggungjawab terhadap segala proses kinerjanya dalam instansi pemerintah. Laporan keuangan yang berkualitas adalah representasi dari manajemen pengelolaan keuangan daerah yang baik. Penelitian ini merupakan jenis penelitian kuantitatif dan objek penelitiannya adalah para pegawai instansi yang melakukan penyusunan laporan keuangan di wilayah Kabupaten Barru. Teknik pengumpulan data menggunakan kuesioner sebanyak 122 responden. Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh sistem pengendalian intern dan akuntabilitas terhadap kualitas laporan keuangan pemerintah daerah dengan budaya organisasi sebagai moderasi. Hasil analisis dan pengujian data untuk menguji hipotesis yang diajukan dalam penelitian ini, dapat ditarik beberapa kesimpulan, antara lain: (1) sistem pengendalian intern berpengaruh positif terhadap kualitas LKPD. (2) akuntabilitas berpengaruh positif terhadap kualitas LKPD. (3) budaya organisasi memperkuat hubungan sistem pengendalian intern terhadap kualitas LKPD. (4) budaya organisasi tidak mampu memperkuat hubungan akuntabilitas terhadap kualitas LKPD.
ANALISIS RASIO AKTIVITAS DALAM PENGUKURAN KINERJA KEUANGAN DI PT. TELEKOMUNIKASI INDONESIA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (IDX) Nursin, Depianti; Ramadhani, Eksanti Rahmi; Ali, Rendi Pranata
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6602

Abstract

Penelitian ini bertujuan untuk menganalisis rasio aktivitas PT Telekomunikasi Indonesia Tbk untuk periode 2020–2024, yaitu rasio perputaran pendapatan, rasio perputaran persediaan, dan rasio modal kerja. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan PT Telekomunikasi Indonesia Tbk. Hasil penelitian menunjukkan bahwa, secara umum, rasio aktivitas PT Telekomunikasi Indonesia Tbk mengalami fluktuasi selama periode penelitian. Rasio Perputaran Piutang Usaha meningkat hingga 2023 dan menurun pada 2024, menunjukkan efektivitas penagihan yang baik namun tidak stabil. Rasio Perputaran Persediaan berfluktuasi dan tetap di bawah standar industri, menunjukkan perlunya perbaikan manajemen persediaan untuk mencegah pengeluaran berlebihan. Rasio Perputaran Modal Kerja sebesar 2,33–2,93 kali tetap rendah dibandingkan dengan standar industri (>7 kali). Rasio Perputaran Aset Tetap menurun dari 0,68 menjadi 0,63 kali, sementara Rasio Perputaran Aset Total tetap konstan pada 0,5 kali. Manajemen diharapkan memperkuat manajemen modal kerja dan mengoptimalkan aset tetap.
Mapping Readiness for Early IFRS S1 and S2 Adoption among Indonesia’s Carbon-intensive Firms Andi Nurul Azisah; Eksanti Rahmi Ramadhani
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p15-26

Abstract

The strengthening of sustainability and climate-related disclosures has become a global priority following the issuance of IFRS Sustainability Disclosure Standards S1 and S2. However, firms in developing countries continue to face challenges in aligning existing reporting practices with these emerging standards. This study assesses the readiness of carbon-intensive firms in Indonesia for the early adoption of IFRS S1 and S2 through a diagnostic analysis of sustainability disclosures. Using a qualitative content analysis approach, 89 annual and sustainability reports from the energy, chemicals, and construction materials sectors were evaluated based on 29 disclosure indicators across four pillars: governance, strategy, risk management, and metrics and targets. The findings indicate that overall readiness remains low, with relatively higher alignment observed in governance and strategy disclosures, while substantial gaps persist in risk management and, most notably, in metrics and targets. Climate-related quantitative disclosures, particularly those related to emissions measurement, financial impact assessment, and links to accounting assumptions, remain underdeveloped. These results highlight organizational and technical constraints that may hinder effective IFRS S1 and S2 implementation and underscore the need for regulatory guidance and capacity-building initiatives to support IFRS-aligned sustainability reporting in emerging economies
PROGRAM KESADARAN MITIGASI BENCANA BANJIR BAGI SISWA SMA NEGERI 5 PAREPARE Muhammad Ihsan; Jabaluddin Hamud; Yusri Prayitna; Erfin Kurniawan; Risman Firman; Nur Afifah Zhafirah; Hariyati Hariyati; Eksanti Rahmi Ramadhani; Nurma Diyanni Mulya
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 3 No 1 (2026): Hal,
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/japmis.v3i1.495

Abstract

Flooding is one of the most frequent hydrometeorological disasters in Indonesia and has substantial impacts on communities, including the education sector. Strengthening disaster literacy among school-aged students is an essential strategy for disaster risk reduction. This community engagement program aimed to improve the knowledge, awareness, and preparedness of students at SMA Negeri 5 Parepare regarding flood disaster mitigation through an educational outreach program. The program employed lectures, interactive discussions, educational videos, and learning evaluations using pre-test and post-test assessments. The activity was conducted on January 21, 2025, involving 35 students. Program effectiveness was evaluated using post-test scores and the normalized gain (N-Gain) index. The results showed that the average post-test score reached 89.06, with the highest score of 100 and the lowest score of 70. The average N-Gain score was 0.75 (75.67%), indicating a high level of learning improvement. Furthermore, 25% of participants achieved high improvement, 72% moderate improvement, and only 3% showed no improvement. These findings demonstrate that the outreach program effectively enhanced students’ understanding of flood causes, impacts, mitigation measures, and disaster preparedness.
Co-Authors Ali, Rendi Pranata Andi Nurul Azisah Asri Usman Depianti Nursin Erfin Kurniawan Hariyati Hariyati Jabaluddin Hamud Muhammad Ihsan Nirwana Nirwana Nur Afifah Zhafirah Nurma Diyanni Mulya Risman Firman Yusri Prayitna