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All Journal Hasanuddin Economics and Business Review Prima Abdika: Jurnal Pengabdian Masyarakat Apssai Accounting Review (ApAR) Teknovokasi : Jurnal Pengabdian Masyarakat
Idris, Muhammad Istiyansyah Ulman
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Fattah, Nur Waina; Damayanti, Ratna Ayu; Idris, Muhammad Istiyansyah Ulman
APSSAI ACCOUNTING REVIEW Vol 3 No 1 (2023): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v3i1.70

Abstract

The purpose of this research is to identify the relationship between the quality of local government financial reports and factors such as human resource competence, the use of accounting information systems, and internal control systems. In 2023, the Majene Regency's regional apparatus organization hosted this study. A total of 30 samples were used for this study's quantitative, causal approach. Each sample included two respondents. This study's questionnaire took the form of a declarative statement. In this study, multiple linear regression was employed to analyze the data. Analysis of the data demonstrates that the quality of local government financial reports is positively and significantly impacted by human resource competency, the implementation of accounting information technologies, and internal control systems.
Socialization of Financial Literacy For Millennial and Z Generations Aslam, Annisa Paramaswary; Pratiwi, Andi Citra; Idris, Muhammad Istiyansyah Ulman; Abadi, Rahmat Riwayat; Syahrul, Khaidir
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 2: Issue 1 (January 2024)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v2i1.1356

Abstract

Socialization were carried out on 2 November 2023 by Zoom platform. This event was organized by Seine Indonesia in collaboration with The FLASH Initiative. The activity was attended by 32 participants from 4 cities in Indonesia, namely Makassar, Jakarta, Surabaya, and Bandung. The first stage of this activity analysed the needs of PKM partners. After discussions and establishing a mission and vision, it was found that there was a need to provide financial literacy materials to the communities in several cities in Indonesia. Consequently, a session on financial literacy socialization was held, covering the importance of financial literacy, the benefits of financial planning, how to plan finances, and investment instruments in Indonesia. This socialization also aimed to protect the public from fraudulent investments. The results of this activity show that the level of financial literacy among Millennial and Z Generations is quite high. This is based on the investment activities they carry out and also financial behaviour such as recording expenses and income. From this financial literacy activity, it can be concluded that education about finance is very important to improve understanding and management of individual finances. Some suggestions that can be given include increasing awareness, giving financial literacy in elementary school, training for the societies, involvement of the private sector, and increasing government support in financial literacy.
Improving the Regional Revenue: Analyzing the Potential of Tax Collection Idris, Muhammad Istiyansyah Ulman; Aslam, Annisa Paramaswary; Hanafi, Kartini
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.5178

Abstract

Goal of this study is to analyze the potential of restaurant tax and to determine the obstacles and efforts made by the regional government in exploring the potential of restaurant tax in Makassar. This study uses several variables to calculate the potential, effectiveness, and contribution of restaurant taxes. These are, the number of restaurants, average visitors, average food prices, number of days in a year, total regional revenue and restaurant tax rates. The research method used is descriptive qualitative and the results show the potential for restaurant tax is large, not comparable to the realization of tax revenue. This comparative measure is reflected in the effectiveness of restaurant taxes, which value no more than 100% annually. This study proof that the potential for restaurant tax in the city of Makassar has not been optimally used due to socialization and government regulations that have not been implemented properly. 
Improving the Regional Revenue: Analyzing the Potential of Tax Collection Idris, Muhammad Istiyansyah Ulman; Aslam, Annisa Paramaswary; Hanafi, Kartini
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.5178

Abstract

Goal of this study is to analyze the potential of restaurant tax and to determine the obstacles and efforts made by the regional government in exploring the potential of restaurant tax in Makassar. This study uses several variables to calculate the potential, effectiveness, and contribution of restaurant taxes. These are, the number of restaurants, average visitors, average food prices, number of days in a year, total regional revenue and restaurant tax rates. The research method used is descriptive qualitative and the results show the potential for restaurant tax is large, not comparable to the realization of tax revenue. This comparative measure is reflected in the effectiveness of restaurant taxes, which value no more than 100% annually. This study proof that the potential for restaurant tax in the city of Makassar has not been optimally used due to socialization and government regulations that have not been implemented properly. 
Peningkatan Kapasitas Pengelolaan Keuangan Berbasis Digital pada UMKM di Kota Pare-Pare Nirwana, Nirwana; Arif, Hermita; Yolanda, Audrey Michelle Wenny; Utami , Rizky; Idris, Muhammad Istiyansyah Ulman; Hamid, Mashur Naufal; Garantjang, Muhammad Fauzan; Alam, Ade Ikhlas Amal; Rispan, Dhiya Pravidya; Arifin, Marcella; Aprilia, Nurhaliza Purnama
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Volume 5 Nomor 3 Tahun 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i3.6631

Abstract

Ministry of Micro, Small and Medium Enterprises (MSME)s in Pare-Pare City face various obstacles in financial management, such as low digital and financial literacy, the use of manual recording systems, difficulties in separating personal and business finances, and low utilization of digital financial applications This community service program aims to increase the capacity of digital-based financial management in Ministry of Micro, Small and Medium Enterprises MSMEs in Pare-Pare City, South Sulawesi. This activity is motivated by the rapid development of digital technology but has not been optimally utilized by MSME players in the city. Through this program, the service team from the Faculty of Economics and Business, Hasanuddin University will provide training and assistance in digital financial management, simple financial reporting, and the use of financial applications to improve operational efficiency and competitiveness of MSMEs. The program implementation method includes seminars on the introduction of digital financial technology, training on the use of financial applications, and assistance in implementing digital financial systems. The output targets of this program include increased understanding and skills of MSME actors in digital-based financial management, scientific publications in reputable national journals, online media publications, and IPR. It is expected that this program can contribute to improving the professionalism of financial management of MSMEs in Pare-Pare City so that they are able to survive and develop in the digital era and support regional economic growth.
Co-Authors Abadi, Rahmat Riwayat Alam, Ade Ikhlas Amal Aprilia, Nurhaliza Purnama Arifin, Marcella Aslam, Annisa Paramaswary Fattah, Nur Waina Garantjang, Muhammad Fauzan Hamid, Mashur Naufal Hanafi, Kartini Hermita Arif Nirwana, Nirwana Pratiwi, Andi Citra Ratna Ayu Damayanti Rispan, Dhiya Pravidya Syahrul, Khaidir Utami , Rizky Yolanda, Audrey Michelle Wenny