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Insirat, Mutahira Nur
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Ransomware: Evolution, Classification, Attack Phase, Detection and Prevention Mubarak, Ahmad Sainuri; Insirat, Mutahira Nur; Lutfiya, Muhajira Nurul
Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) 2024: SNESTIK IV
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/p.snestik.2024.5588

Abstract

The modern cybercrime namely ransomware has grown exponentially over the past few years. Ransomware is a type of malware that is the result of sophisticated efforts to infiltrate modern computer systems. Most of these threats are aimed at directly or indirectly making money from victims by demanding a ransom in exchange for a description key. Governments and large corporations are investing heavily to combat cyber threats to their critical infrastructure. Ransomware first appeared in 1980, at that time one had to pay by mail. Ransomware is considered to be malware that has spread widely since 1989 and has caused global financial losses for both individuals and large organizations. Every year losses due to ransomware continue to increase. Therefore, data protection from ransomware is very necessary. Currently, ransomware originators request payment via bitcoin or cryptocurrency. This research provides an overview of ransomware, its evolution, classification, attack phases, detection, prevention, description of research limitations, and finally provides conclusions.
PwC Involved in Evergrande Financial Scandal: An Ethical Crisis for the Auditing Profession? Insirat, Mutahira Nur; Masnia, Masnia; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.75147

Abstract

This article discusses PricewaterhouseCoopers' (PwC) involvement in the Evergrande financial scandal and its implications for the audit profession. The scandal exposed PwC's failure to detect and report significant financial discrepancies that led to the collapse of Evergrande, one of China's largest property developers with more than $300 billion in debt. The findings highlight weaknesses in the audit process as well as a lack of effective regulatory oversight. PwC, as one of the Big Four accounting firms, faced severe sanctions in the form of a $62 million fine and a six-month ban on operating in China. The article also explores how the scandal exacerbated the loss of public trust in the auditing profession, which is perceived as failing to maintain the integrity of financial reporting. This analysis offers important lessons about the need to strengthen ethical rules, auditor independence, and accountability in the audit process. In addition, the research recommends reforms in oversight and corporate governance to prevent similar crises in the future. This article is expected to contribute to efforts to improve audit quality and restore public confidence in the global financial system.
Analisis Dampak Implementasi AI Dalam Proses Pengambilan Keputusan Manajerial Terhadap Etika Bisnis dan Keberlanjutan Organisasi: A Systematic Literature Review Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Usman, Asri; Mediaty, Mediaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2525

Abstract

This study systematically examines the impact of artificial intelligence (AI) implementation on managerial decision-making and its implications for business ethics and organizational sustainability. Using a Systematic Literature Review (SLR) methodology, this study identifies key trends from studies published between 2021 and 2024. Key findings suggest that AI implementation has the potential to improve operational efficiency and innovation but also brings significant ethical challenges, particularly related to algorithmic bias and lack of transparency. Ethical awareness among managers plays a crucial role in ensuring the fair and responsible use of AI. This study highlights the importance of integrating ethical considerations into AI implementation strategies to support organizational sustainability. In conclusion, while AI can accelerate the achievement of sustainability goals, its successful adoption is highly dependent on decision-makers' adequate understanding and application of ethics.
SISTEM INFORMASI AKUNTANSI BERBASIS BLOCKCHAIN: PENDEKATAN ALTERNATIF UNTUK MENINGKATKAN KEPATUHAN PAJAK Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Said, Darwis
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 2 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i2.44501

Abstract

Data dari Organization for Economic Co-operation and Development (OECD) menunjukkan bahwa proporsi rasio pajak Indonesia terhadap Produk Domestik Bruto (PDB) pada tahun 2019-2020 berada di posisi ketiga terbawah, yaitu 10,1%. Hal ini menunjukkan bahwa kepatuhan pajak di Indonesia masih rendah dibandingkan dengan negara lain. Sistem informasi akuntansi yang efektif diperlukan agar perusahaan dapat menerapkan, mencatat dan melaporkan prosedur yang tepat dalam kepatuhan pajak. Ketidakpatuhan dapat menimbulkan berbagai konsekuensi, mulai dari sanksi finansial hingga investigasi kriminal yang mengancam daya saing perusahaan. Oleh karena itu, OECD menyelidiki berbagai pendekatan untuk meningkatkan kepatuhan pajak bisnis, termasuk teknologi blockchain. Meskipun penelitian blockchain terus berkembang, belum ada yang melihat bagaimana teknologi ini dapat mempengaruhi sektor pajak. Manajemen kepatuhan pajak sering kali didefinisikan sebagai area tanggung jawab perusahaan yang independen karena memastikan kepatuhan pajak dalam proses bisnis adalah tugas yang kompleks dan menantang. Meskipun demikian, kepatuhan pajak harus dimasukkan ke dalam proses bisnis untuk memungkinkan kepatuhan sesuai desain dan menghasilkan proses yang efisien. Kami menyelidiki apakah teknologi blockchain dapat meningkatkan kepatuhan pajak dengan merancang proses bisnis yang sesuai. Kami menyediakan desain konseptual dan prototipe untuk mengimplementasikan proses yang patuh dalam konteks pajak pertambahan nilai untuk mencapai tujuan ini
PEMANFAATAN E-COMMERCE MEMEDIASI PERAN LITERASI FINANSIAL TERHADAP KINERJA KEUANGAN PADA UMKM DI KAWASAN PASAR SEGAR KOTA MAKASSAR Indriana, Indriana; Ramli, Muh; Marsuni, Nur Sandi; Insirat, Mutahira Nur; Ismawati, Ismawati
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2389

Abstract

ABSTRAKBerdasarkan pra penelitian melaui wawancara dengan pihak Dinas UMKM Kota Makassar yang mengungkapkan bahwa dalam menjalankan usahanya, masalah-masalah yang dihadapi oleh pelaku UMKM dikawasan Pasar Segar diantaranya pengelolaan keuangan yang sangat sederhana, belum dapat membuat laporan keuangan dengan baik, dan kurangnya kemampan manajemen usahanya. Dimana dengan adanya masalah-masalah tersebut membuat kinerja keuangan sulit untuk diukur. Olehnya itu memiliki kecakapan financial literacy sangat penting bagi pelaku UMKM dalam menjalankan dan keberlangsungan usahannya. Disisi lain, pengaruh perkembangan teknologi informasi yang semakin pesat dimana penerapan e-commerce telah menjadi suatu budaya baru dalam hal transaksi online pada pasar digital termasuk di Kota Makassar. Berdasarkan hal tersebut dilakukanlah penelitian yang bertujuan untuk mengungkapkan dan mengetahui peran financial literacy terhadap kinerja keuangan melalui pemanfaatan e-commerce sebagai mediasi pada UMKM di kawasan Pasar Segar Kota Makassar. Penelitian ini merupakan penelitian kunatitatif menggunakan metode survei. Populasi dalam penelitian ini ialah seluruh pelaku UMKM di Kawasan pasar segar Kota Makassar. Dalam menentukan ukuran sampel pada penelitian ini menggunakan rumus slovin sehingga jumlah sampel sebanyak 140 dimana pengambilan sampel dilakukan dengan teknik purposive random sampling. Instrumen pengumpulan data menggunakan kuesioner skala likert dan untuk teknik analisis data yang digunakan ialah model path analysis. Hasil penelitian menunjukkan terdapat pengaruh langsung financial literacy terhadap kinerja keuangan pada UMKM di kawasan Pasar Segar Kota Makassar; terdapat pengaruh langsung pemanfaatan e-commerce terhadap kinerja keuangan pada UMKM di kawasan Pasar Segar Kota Makassar; serta terdapat pengaruh langsung financial literacy terhadap pemanfaatan e-commerce  pada UMKM di kawasan Pasar Segar Kota Makassar; serta terdapat pengaruh tidak langsung financial literacy terhadap kinerja keuangan melalui pemanfaatan e-commerce  pada UMKM di kawasan Pasar Segar Kota Makassar.Kata Kunci:  e-commerce, financial literacy , kinerja keuangan, UMKM ABSTRACTBased on pre-research through interviews with the Makassar City MSME Service which revealed that in running their business, the problems faced by MSME players in the Pasar Segar area include very simple financial management, not being able to make financial reports properly, and lack of business management capabilities. Where with these problems, financial performance is difficult to measure. Therefore, having financial literacy skills is very important for MSME actors in running and sustaining their businesses. On the other hand, the influence of the rapid development of information technology where the application of e-commerce has become a new culture in terms of online transactions in digital markets including in Makassar City. Based on this, a study was conducted that aims to reveal and determine the role of financial literacy on financial performance through the use of e-commerce as mediation in MSMEs in the Makassar City Fresh Market area. This research is a qualitative research using the survey method. The population in this study were all MSME players in the Makassar City fresh market area. In determining the sample size in this study using the Slovin formula so that the number of samples was 140 where sampling was carried out using purposive random sampling technique. The data collection instrument used a Likert scale questionnaire and for the data analysis technique used was the path analysis model. The results showed that there is a direct effect of financial literacy on financial performance in MSMEs in the Makassar City Segar Market area; there is a direct effect of e-commerce utilization on financial performance in MSMEs in the Makassar City Segar Market area; and there is a direct effect of financial literacy on e-commerce utilization in MSMEs in the Makassar City Segar Market area; and there is an indirect effect of financial literacy on financial performance through e-commerce utilization in MSMEs in the Makassar City Segar Market area.Keywords:  e-commerce, financial literacy, financial performance, MSMEs
BRAND AWARENESS BERDASARKAN MODEL ANALISIS JALUR SEBAGAI PENUNJANG PARIWISATA DI KABUPATEN GOWA: PERAN CITY BRANDING, CITRA WISATAWAN DAN CITRA KOTA PADA OBJEK WISATA ALAM MALINO Pasigai, Moh Aris; Afrianto, Afrianto; Marsuni, Nur Sandi; Insirat, Mutahira Nur; Rizal, Samsul
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2390

Abstract

ABSTRAK The natural tourist attraction of Malino in Gowa Regency, South Sulawesi, is managed by the Tourism Office with the tagline “Wonderful of Malino.” Although various promotions have been carried out through social media, increasing tourist visits remains a challenge, as the choice of destination is highly dependent on individual preferences. Therefore, Malino as a tourism brand needs to have a strategy to maintain brand awareness in order to remain the top choice of tourists. Factors such as city image, city branding, and tourism image play an important role in attracting tourists. This study aims to examine the influence of city branding and tourism image on brand awareness through city image at Malino tourist attraction. The method used is a quantitative approach through a survey, with the population in the form of visitors to Malino tourist attractions. A total of 96 respondents were selected using purposive random sampling technique. The research instrument was a Likert-scale questionnaire, and the data were analyzed using path analysis. The results of this study will be submitted to the Gowa Regency Tourism Office as evaluation material and strategic recommendations to encourage tourism-based economic growth in harmony with local wisdom.Keywords:  Brand Awareness, City Image, City Branding, Test, TourismABSTRAKObjek wisata alam Malino di Kabupaten Gowa, Sulawesi Selatan, dikelola oleh Dinas Pariwisata dengan tagline “Wonderful of Malino.” Meskipun berbagai promosi telah dilakukan melalui media sosial, meningkatkan kunjungan wisatawan tetap menjadi tantangan, karena pilihan destinasi sangat bergantung pada preferensi individu. Oleh karena itu, Malino sebagai brand pariwisata perlu memiliki strategi untuk mempertahankan brand awareness agar tetap menjadi pilihan utama wisatawan. Faktor-faktor seperti city image, city branding, dan tourism image berperan penting dalam menarik minat wisatawan. Penelitian ini bertujuan untuk mengkaji pengaruh city branding dan tourism image terhadap brand awareness melalui city image pada objek wisata Malino. Metode yang digunakan adalah pendekatan kuantitatif melalui survei, dengan populasi berupa pengunjung objek wisata Malino. Sebanyak 96 responden dipilih menggunakan teknik purposive random sampling. Instrumen penelitian berupa kuesioner berskala Likert, dan data dianalisis menggunakan analisis jalur (path analysis). Hasil penelitian ini akan disampaikan kepada Dinas Pariwisata Kabupaten Gowa sebagai bahan evaluasi dan rekomendasi strategis untuk mendorong pertumbuhan ekonomi berbasis pariwisata yang selaras dengan kearifan lokal.Kata kunci: Kesadaran Merek, Citra Kota, City Branding, Citra Wisatawan, Pariwisata
DAMPAK SOCIAL MEDIA MARKETING TERHADAP SUSTAINABILITY PERFORMANCE PADA UMKM: PERAN DIGITAL COMPETENCIES SEBAGAI MEDIASI Khaliq, Abdul; Pertiwi, Hardianti; Dharma, Surya; Insirat, Mutahira Nur; Ismawati, Ismawati
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2391

Abstract

ABSTRACTSustainability performance in MSMEs is often constrained by limited resources and capabilities, leading many firms to prioritise short‑term financial returns over long‑term impacts. Yet sustainability now underpins customer appeal, partnership opportunities, and access to financing. Social media marketing—when reinforced by strong digital competencies—can substantially extend market reach. This study therefore tests whether digital competencies mediate the effect of social media marketing on MSME sustainability performance. Using a causal survey of 117 MSMEs in Makassar’s Somba Opu craft and shopping district (sampled with Slovin’s formula and purposive random sampling), data were gathered via Likert‑scale questionnaires and analysed with path analysis. The resulting article is expected to guide more competitive and innovative MSME strategies in the digital era.Keywords: Digital Competencies, Social Media Marketing, Sustainability performance.ABSTRAKKinerja keberlanjutan di UMKM sering kali terkendala oleh sumber daya dan kemampuan yang terbatas, sehingga banyak perusahaan yang memprioritaskan keuntungan finansial jangka pendek daripada dampak jangka panjang. Namun, keberlanjutan kini menjadi penopang daya tarik pelanggan, peluang kemitraan, dan akses ke pembiayaan. Pemasaran media sosial-jika diperkuat dengan kompetensi digital yang kuat-dapat memperluas jangkauan pasar secara substansial. Oleh karena itu, penelitian ini menguji apakah kompetensi digital memediasi pengaruh pemasaran media sosial terhadap kinerja keberlanjutan UMKM. Dengan menggunakan survei kausal terhadap 117 UMKM di distrik kerajinan dan perbelanjaan Somba Opu, Makassar (diambil sampelnya dengan rumus Slovin dan purposive random sampling), data dikumpulkan melalui kuesioner berskala Likert dan dianalisis dengan analisis jalur. Artikel yang dihasilkan diharapkan dapat memandu strategi UMKM yang lebih kompetitif dan inovatif di era digital. Kata kunci: Kompetensi Digital, Pemasaran Media Sosial, Kinerja Keberlanjutan.
PEMODELAN STRUKTURAL ECONOMIC LITERACY DAN FINANCE LITERACY TERHADAP KEBERLANJUTAN USAHA MELALUI ENTREPRENEUR LITERACY Yusuf, Muhammad; Marsuni, Nur Sandi; Insirat, Mutahira Nur; Aulia, Aulia
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2392

Abstract

ABSTRAKUMKM Kabupaten Gowa, dinyatakan bahwa UMKM di kawasan wisata alam Malino masih berada pada zona usaha kecil dan keberlanjutan usaha belum mendapat perhatian yang cukup dari para pelaku UMKM, padahal kawasan tersebut merupakan salah satu ikon pariwisata dan penggerak ekonomi hijau di Kabupaten Gowa. Penelitian yang bertujuan untuk mengungkap dan mengetahui pengaruh literasi ekonomi dan literasi keuangan terhadap keberlangsungan usaha melalui literasi wirausaha sebagai variabel intervening pada pelaku UMKM di kawasan wisata alam Malino. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode survei. Populasi dalam penelitian ini adalah UMKM yang berada di kawasan wisata Malino Kabupaten Gowa dan dalam memperoleh sampel yang representatif digunakan rumus Slovin sehingga jumlah sampel dalam penelitian ini sebanyak 62 UMKM yang diperoleh dengan menggunakan teknik purposive random sampling. Instrumen pengumpulan data menggunakan kuesioner skala likert dan teknik analisis data yang digunakan adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa literasi ekonomi dan literasi finansial berkontribusi penting terhadap peningkatan entrepreneur literacy para pelaku UMKM di kawasan wisata alam Malino.Kata kunci : Keberlanjutan Usaha, Literasi Pengusaha, Literasi Keuangan, Literasi Ekonomi, UMKMABSTRACTMSMEs in Gowa Regency, it is stated that MSMEs in the Malino nature tourism area are still in the small business zone and business sustainability has not received sufficient attention from MSME actors, even though the area is one of the icons of tourism and a driver of the green economy in Gowa Regency. This study aims to uncover and understand the influence of economic literacy and financial literacy on business sustainability through entrepreneurial literacy as an intervening variable among SMEs in the Malino natural tourist area. This study is a quantitative study using a survey method. The population in this study is MSMEs located in the Malino tourist area of Gowa District, and to obtain a representative sample, the Slovin formula was used, resulting in a sample size of 62 MSMEs obtained through purposive random sampling. The data collection instrument used a Likert scale questionnaire, and the data analysis technique used was path analysis. The results of the study indicate that economic literacy and financial literacy play a significant role in enhancing entrepreneurial literacy among SME operators in the Malino natural tourist area.Keywords: Business Sustainability, Entrepreneur Literacy, Financial Literacy, Economic Literacy, MSMEs
Islamic Equity Investment Under Fiscal Pressure: Evaluating the Impact of Indonesia’s VAT Increase on Sharia-Compliant Markets Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Darmawati, Darmawati; Rasyid, Syarifuddin
Jurnal Ar-Ribh Vol 8, No 2 (2025): October 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the implications of Indonesia’s Value Added Tax (VAT) increase from 11% to 12%, effective January 1, 2025, on Sharia-compliant equity markets. Introduced as part of broader fiscal reforms, the policy aims to strengthen state revenue while exempting essential goods to minimize public burden. Using a qualitative exploratory approach, the study analyzes the impact of this fiscal shift on investor sentiment, market behavior, and sectoral performance. Results reveal that the VAT hike may reduce consumer purchasing power and corporate profitability, especially in consumption-driven sectors, thus increasing market volatility. Conversely, sectors such as healthcare, technology, and halal fintech demonstrate resilience and alignment with Sharia principles. From an Islamic finance perspective, the VAT policy is acceptable if it fulfills the objectives of maqasid al-shariah, particularly justice and protection for vulnerable groups. The study concludes that incorporating ethical investment frameworks and promoting strategic sectoral diversification can help Islamic equity investors manage risks and harness long-term opportunities amid fiscal tightening.
Quantification Of The Impact Of Climate Change In Financial Reports: An Ambition Towards Net Zero Emissions Insirat, Mutahira Nur; Puspitasari, Ningsih; Sunarti, Sunarti; Lestari, Belinda; Indrayani, Hesti; Muchran, Muchriana
Jurnal Penelitian IPTEKS Vol. 9 No. 1 (2024): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v9i1.1468

Abstract

Climate change is one of the big problems facing the world. The special report on Global Warming of 1.5°C shows that achieving zero emissions by mid-century is an important thing to do. The importance of addressing climate change drove global cooperation that led to the signing of the Paris Agreement in 2015. Closing the gap between current climate change mitigation policies and the policies needed to achieve the Paris Agreement temperature targets requires a significant increase in policy ambition. This article argues that policy actions aimed at achieving zero emission levels can be carried out by setting an effective carbon price, the relevance and materiality of climate change issues in financial reports, as well as knowing the strategy for quantifying climate change issues in financial reports based on applicable SAK.
Co-Authors Abdul Khaliq Afrianto, Afrianto Amiruddin Amiruddin Aulia Aulia Darmawati Darmawati Darwis Said, Darwis Febriana , Ayu Indrayani, Hesti Indriana Indriana, Indriana Ismawati Ismawati Lestari, Belinda Lutfiya, Muhajira Nurul Marsuni, Nur Sandi Masnia Masnia, Masnia Mediaty Mubarak, Ahmad Sainuri Muh Ramli Muhammad Yusuf Pasigai, Moh Aris Pertiwi, Hardianti Puspitasari, Ningsih Putra , Dian Pramana Rasyid, Syarifuddin Samsul Rizal Sunarti SURYA DHARMA Syahfir, Hasri Ainun Syamsuddin Syamsuddin Usman, Asri Wahyuni , Hera