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PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DALAM MENINGKATKAN INTEGRITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rasyid, Rahmawita; Sumarlin, Sumarlin; Fadhilatunnisa, Della
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47982

Abstract

Abstract,This study aims to investigate the implementation and form of local financial accounting systems in enhancing the integrity of local government financial reports. The research method used is qualitative with a phenomenological approach, utilizing primary data from interviews and observations as well as secondary data. The study was conducted at the Office of Community Empowerment and Village Affairs of Gowa Regency, South Sulawesi Province. The results of this study illustrate how the local financial accounting system can enhance the integrity of financial reports through financial management information system (FMIS) and Local Government Information System (SIPD), which provide features that assist in financial management from planning to reporting. The issuance of LAKIP by the Community Empowerment Office also contributes to the transparency and accountability of local government. The Gowa Regency Government has achieved an unqualified opinion for the 11th consecutive time, demonstrating compliance with accounting and financial standards. The implications of this research emphasize that local financial accounting systems can support the integrity of financial reports by focusing on efficiency and effectiveness to prevent manipulation of financial statements..
Strategic Design for the Development of UMKM Management in Improving the Economy of Communities on the Mekong River-Vietnam Bulutoding, Lince; Iwang, Baso; Sahban, Azizah; Sari, Nur Rahma; Jannah, Raodahtul; Fadhilatunnisa, Della; Fajrin, Farid; Suhartono, Suhartono; Syariati, Namla Elfa; Muslimah, Firanti; Ahmad, Angriani
Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i12.12968

Abstract

This study aims to analyse the design of development strategies for the management of Micro, Small and Medium Enterprises (MSMEs) in the Mekong River region of Vietnam and their impact on the local economy. A qualitative approach was used through FGDs and site surveys to understand the location patterns of MSMEs and the factors that influence their success in improving community welfare. The results show that strategic geographic location, taking into account accessibility, resource availability, and government policy support, plays an important role in determining policies to improve MSMEs' operational efficiency and expand markets. However, challenges such as limited access to capital, lack of access to banking and lack of managerial skills hinder the development of MSMEs in the region.
AI Awareness, Literacy, and Social Influence Predict Ethical Reasoning and Responsible Use in Higher Education Nurul Febrianti; Diandra, Aristia Anastasya; Awalia, Andi Dio Nurul; Fadhilatunnisa, Della; Fakhri, M. Miftach
Artificial Intelligence in Lifelong and Life-Course Education Vol 1 No 2 (2026): Artificial Intelligence in Lifelong and Life-Course Education
Publisher : PT. Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/aillce.v1i2.17

Abstract

Purpose – This study investigates how AI awareness, AI literacy, and social influence shape students’ AI ethics and, consequently, responsible AI use in higher education.Design/methods/approach – A quantitative cross-sectional survey was conducted with 101 university students in South Sulawesi, Indonesia, who had experience using AI-based learning tools. Data were analyzed using partial least squares structural equation modeling to assess measurement validity and test structural relationships, including the mediating role of AI ethics.Findings – AI awareness and AI literacy have significant positive effects on AI ethics, with AI literacy emerging as the strongest predictor. Social influence shows a significant negative association with AI ethics, indicating that unregulated peer and environmental pressure may encourage AI adoption while weakening ethical sensitivity. AI ethics significantly predicts responsible AI use and mediates the effects of AI awareness, AI literacy, and social influence on responsible use. These results highlight that responsible AI engagement depends not only on cognitive readiness but also on the ethical norms governing how AI is used in academic contexts.Research implications/limitations – The study is limited by its cross-sectional design, self-reported data, and a sample restricted to one region, which may limit causal inference and generalizability.Originality/value – This study provides empirical evidence that AI ethics is a central mechanism linking cognitive and social factors to responsible AI use, informing institutional AI governance, literacy programs, and ethical policy development in higher education.