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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies Journal of Economic, Public, and Accounting (JEPA) Journal of Economics and Management Scienties International Journal of English Language and Pedagogy
Ichsan, Hisyam
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENGARUH INTERGOVERNMENTAL REVENUE DAN VALUE ADDED HUMAN CAPITAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Mansur AM, Ahmad; Amirullah, Sufyan; Ichsan, Hisyam
Journal of Economic, Public, and Accounting (JEPA) Vol 6 No 1 (2023): Volume 6 No.1 Oktober 2023
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v6i1.3006

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh intergovermental revenue dan value added human capital terhadap kinerja keuangan instansi pemerintah daerah. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan penelitian korealasional untuk menguji pengaruh variabel independen terhadap variabel dependen. Populasi dalam penelitian ini adalah laporan keuangan instansi pemerintah yang terdapat di Sulawesi Selatan. Pada penelitian ini dilakukan pengujian parsial antara pengaruh intergovermental revenue terhadap kinerja keuangan instansi pemerintah daerah yang menemukan bahwa intergovermental revenue berpengaruh negatif dan signifikan terhadap kinerja keuangan instansi pemerintah daerah.Pengujian kedua dalam penelitian ini untuk menguji pengaruh value added human capital terhadap kinerja keuangan instansi pemerintah daerah. Hasil pengujian ini menemukan bahwa value added human capital berpengaruh positif dan signifikan terhadap kinerja keuangan instansi pemerintah daerah. ABSTRACT This research aims to examine the influence of intergovernmental revenue and value added human capital on the financial performance of local government agencies. This research uses qualitative research methods with a correlational research approach to test the influence of independent variables on the dependent variable. The population in this study is the financial statements of government agencies in South Sulawesi. In this research, a partial test was carried out between the influence of intergovernmental revenue on the financial performance of local government agencies, which found that intergovernmental revenue had a negative and significant effect on the financial performance of local government agencies. The second test in this research was to test the effect of value added human capital on the financial performance of local government agencies. The results of this test found that value added human capital has a positive and significant effect on the financial performance of local government agencies.
Students' Perceptions and Learning Needs: A Fundamental Aspect in Designing English Flashcards for Accountants Acfira, Lukytta Gusti; Ichsan, Hisyam
International Journal of English Language and Pedagogy Vol. 2 No. 2 (2024): International Journal of English Language and Pedagogy (IJELP)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/ijelp.v2i2.9916

Abstract

The study aimed to explore students' perspectives on learning English for accounting and assess the effectiveness of current instructional methods, focusing on the potential benefits of using flashcards as a pedagogical tool. The research involved 20 accounting students from Universitas Sulawesi Barat (Unsulbar), who participated in surveys and semi-structured interviews. Data collection focused on students’ perceptions of the importance and difficulty of English for accounting, the effectiveness of current teaching methods, and their opinions on using flashcards. The study found that accounting students perceive English as crucial yet challenging due to the complexity of specialized terminology. Current teaching methods were deemed insufficient in addressing these challenges, leading to a general agreement on the potential benefits of flashcards. The results indicate that flashcards significantly improve students’ motivation and retention of accounting terms by providing interactive and visually engaging learning opportunities. The research highlights that incorporating flashcards into English for Specific Purposes (ESP) can address the unique needs of non-English major students and enhance their understanding of field-specific vocabulary. This study contributes to the field of educational research by demonstrating the practical application of flashcards in specialized vocabulary learning and offering insights into effective instructional strategies for non-English major students. The findings suggest that future research should further explore diverse flashcard designs and long-term impacts on language proficiency.
The Effect of Transfer Funds and Intellectual Capital on Local Government Financial Sustainability Ichsan, Hisyam; Mansur, Ahmad; Novitasari, Eni
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.v9i1.2523

Abstract

The purpose of this study is to understand and assess the contribution of transfer funds and intellectual capital to the financial sustainability of local governments. Understanding more deeply how external factors such as fund transfers and internal factors that reflect intellectual capital affect the financial sustainability of local governments can help local governments optimize available resources and face various complex economic challenges in the future. This research method uses a quantitative research method with a correlational approach. Multiple Regression Analysis is the analysis method used to determine the impact of fund transfers and intellectual capital on local governments' financial sustainability. The link is expressed mathematically. The study's conclusions indicate that (1) fund transfers have a positive and significant impact on financial sustainability, and (2) intellectual capital has a positive and significant impact on financial sustainability.
Sustainability Balanced Scorecard (SBSC) as a Performance Measurement of Corporate Sustainability Novitasari, Eni; Syahrir, Nurwahyuni; Ichsan, Hisyam
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8597

Abstract

The purpose of this research is to examine the performance assessment technique of corporate sustainability, which is based on measurement using the Sustainability Balanced Scorecard (SBSC) perspective. The SBSC is an evolved performance measurement framework of the Balanced Scorecard (BSC), originally developed by Kaplan and Norton in 1996. This SBSC measurement incorporates four perspectives adopted from the BSC, but further enhanced with environmental performance indicators. The four aspects of the SBSC include the financial perspective, stakeholder perspective, internal process perspective, and learning and growth perspective. For this study, the researchers employed a qualitative descriptive research approach, analyzing the conceptual framework of SBSC developed by Nikolaou in 2013. The research focused on pharmaceutical companies listed on the Indonesian Stock Exchange (IDX) as the subject of investigation. The research findings revealed that the conceptual framework for sustainability performance assessment developed by Nikolaou can be effectively employed as a reliable and transparent means of evaluating sustainability performance 
Tujuan Pembangunan Berkelanjutan Desa: Strategi Alokasi Anggaran Desa Berbasis Prioritas yang Berlandaskan Kinerja Sosial, Ekonomi, dan Lingkungan Listiawati, Nurul; Suriadi, A. Nur Farahdiba; Ichsan, Hisyam; Tahawa, Taufik Hidayat B
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.232

Abstract

Pengelolaan anggaran desa yang masif menghadapi tantangan krusial dalam memastikan efektivitas alokasi untuk peningkatan kinerja pembangunan multidimensi. Realitas di lapangan menunjukkan praktik pengelolaan anggaran seringkali terjebak dalam rutinitas administratif dan belum sepenuhnya berbasis kinerja, yang berpotensi menimbulkan inefisiensi. Penelitian ini bertujuan untuk (1) menganalisis pengaruh alokasi dana desa terhadap kinerja pilar SDGs, (2) mengidentifikasi faktor-faktor strategis yang menjelaskan perbedaan kinerja antar desa, dan (3) mengembangkan model strategi prioritas alokasi anggaran. Penelitian ini menggunakan desain metode campuran, diawali dengan analisis regresi data panel terhadap 62 desa di Kabupaten Majene (2022-2024), dilanjutkan dengan studi kasus komparatif mendalam di dua desa. Hasil analisis kuantitatif secara mengejutkan menunjukkan bahwa alokasi dana desa berkorelasi negatif signifikan dengan kinerja pilar sosial, ekonomi, dan lingkungan, mengindikasikan adanya masalah efektivitas sistemik. Analisis kualitatif mengungkap bahwa desa berkinerja tinggi berhasil mematahkan tren ini melalui paradigma "investasi strategis" yang ditopang oleh kepemimpinan visioner, perencanaan berbasis data, dan fokus pada program unggulan. Sebaliknya, desa berkinerja stagnan terjebak dalam paradigma "administrasi rutin" dan siklus "tambal sulam infrastruktur". Penelitian ini menyimpulkan bahwa kualitas strategi alokasi, bukan besaran dana, adalah determinan utama keberhasilan pembangunan desa.
Co-Authors Acfira, Lukytta Gusti Ahmad Mansur Amirullah, Sufyan Mansur AM, Ahmad Novitasari, Eni Nurul Listiawati Nurwahyuni Syahrir Suriadi, A. Nur Farahdiba Tahawa, Taufik Hidayat B