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All Journal Journal AK-99 Cateris Paribus Journal
Muhammad Hatta
Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERAN KOPERASI DALAM PEMBERDAYAAN EKONOMI BERBASIS MASYARAKAT DI KOTA PAREPARE Sumardi Sumardi; Muhammad Hatta; Fitriyani Syukri; Hernianti Harun
Cateris Paribus Journal Vol. 6 No. 1 (2026): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v6i1.4349

Abstract

This study examines the role of cooperatives in community-based economic empowerment in Parepare City, South Sulawesi, Indonesia. Cooperatives are constitutionally recognized under Article 33 of the 1945 Indonesian Constitution as the primary pillar of a people-based economy (ekonomi kerakyatan). Despite this mandate, cooperatives in Parepare City have faced significant decline due to limited capital access, weak human resource capacity, and intensifying competition from private enterprises and digital financial platforms. This study employs a qualitative descriptive approach. Data were collected through in-depth interviews with six purposively selected informants, supplemented by participatory observation and document analysis. Data validity was ensured through source triangulation and member-checking procedures. Findings show that cooperatives in Parepare City have performed their empowerment functions through financial services, goods distribution, and MSME support. However, four structural constraints were identified: insufficient capital accumulation, weak governance capacity, low digital technology adoption, and limited public awareness. The study recommends systemic interventions in capacity building, institutional governance reform, and digital transformation to optimize cooperative roles as agents of community economic empowerment.
PERANAN PERENCANAAN ANGGARAN DAN PARTISIPASI MASYARAKAT DALAM PENINGKATAN PEMBANGUNAN DI KABUPATEN PINRANG Muhammad Hatta; Muh. Ridwan; Muhammad Nur
Cateris Paribus Journal Vol. 5 No. 2 (2025): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v5i2.4060

Abstract

Penelitian ini bertujuan untuk menganalisis peranan perencanaan anggaran dan partisipasi masyarakat dalam peningkatan pembangunan di Kabupaten Pinrang. Perencanaan anggaran daerah dipandang sebagai instrumen penting dalam mengarahkan program pembangunan agar sesuai dengan visi dan misi pemerintah daerah, sementara partisipasi masyarakat melalui forum Musyawarah Perencanaan Pembangunan (Musrenbang) menjadi faktor penentu kesesuaian program dengan kebutuhan nyata di lapangan. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, serta telaah dokumen. Informan penelitian terdiri atas pegawai BAPPEDA Kabupaten Pinrang dan tokoh masyarakat yang berpartisipasi dalam perencanaan pembangunan. Hasil penelitian menunjukkan bahwa perencanaan anggaran berperan sebagai pedoman dalam penyusunan, pelaksanaan, dan pengendalian program pembangunan daerah, sedangkan partisipasi masyarakat berkontribusi dalam penentuan prioritas program dan distribusi sumber daya secara lebih adil. Sinergi keduanya mampu meningkatkan efektivitas pembangunan, memperkuat akuntabilitas, serta mendorong tercapainya target pembangunan berkelanjutan di tingkat daerah. Dengan demikian, pembangunan di Kabupaten Pinrang tidak hanya dipengaruhi oleh kualitas perencanaan teknokratis pemerintah, tetapi juga oleh keterlibatan aktif masyarakat dalam proses pengambilan keputusan.
KECERDASAN BUATAN DAN KERANGKA REGULASI: STUDI DAMPAK TERHADAP PENINGKATAN KUALITAS AUDIT Hernianti Harun; Indira Cahyani; Fajri Fajri; Muhammad Hatta
Journal AK-99 Vol. 6 No. 1 (2026): 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.v6i1.4380

Abstract

This study aims to examine the impact of the application of artificial intelligence (AI) on improving audit quality and analyze the role of the regulatory framework in supporting AI implementation in the audit field. The research focuses on the relationship between the use of AI technology, the regulatory framework that governs it, and the resulting audit quality. To achieve this objective, this study uses a qualitative approach using a literature review method of several relevant scientific articles discussing the application of AI, audit quality, and regulatory and ethical aspects in audit practice. The results show that artificial intelligence has significant potential to improve audit quality, particularly through increasing the accuracy of data analysis, expanding the scope of audit testing, and the accuracy in identifying and mitigating risks. The use of AI enables auditors to obtain more comprehensive audit evidence and supports more objective decision-making. However, the effectiveness of AI implementation in audit practice depends heavily on the clarity and adequacy of the regulatory framework, the auditor's competence in using the technology, and the oversight mechanisms for the use of AI-based systems. These findings confirm that the synergy between technological innovation and an adaptive and responsible regulatory framework is a key prerequisite for realizing quality, accountable, and trustworthy audit practices in the digital era.
Co-Authors Fajri Fajri Fitriyani Syukri Hernianti Harun Indira Cahyani Muh. Ridwan Muhammad Nur Sumardi Sumardi