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All Journal Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Journal of Contemporary Accounting Jurnal Abdi Insani JURNAL ILMIAH GLOBAL EDUCATION Electronic Journal of Education, Social Economics and Technology Amkop Management Accounting Review (AMAR) Accounting Studies and Tax Journal Adpebi Science Series Sasambo: Jurnal Abdimas (Journal of Community Service) E-Jurnal Akuntansi
Haryono Pasang Kamase
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako, Palu
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Kinerja Keuangan PT Industri Jamu dan Farmasi Sido Muncul,TBK Periode 2017-2021 Haris, Nurhayati; Alfrianti, Alda; Yamin, Nina Yusnita; Natsir, Muhammad; Usman, Ernawaty; Kamase, Haryono Pasang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1862

Abstract

The purpose of this research is to describe and analyze the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021. The research method used is quantiative descriptive, using financial ratio analysis and trend analysis. The research data used is financial reports. The results of reseacrh on financial ratio analysis show the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the 2017-2021 periode as a whole is in goos condition except for the receivable turnover ratio which has experienced an increase which shows that the company is not good at managing it’s receivable. The results of the trend analysis show that the financial performance of PT  Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021 tends to decrease in terms of current ratio, cash ratio, dan receivables turnover.The debt to asset ratio and debt to equity ratio are experiencing an increasing trend, this condition is not good because the company debt burden is increasing every year. Total asset turnover, net profit margin, and return on investment tend to increase, indicating better managemen of total assets. So that company gets better profits every year. Keywords: Finacial Performance, Liquidity, Activity, Solvency, Profitability
EVALUATION OF ACCOUNTABILITY AND TRANSPARENCY MANAGEMENT OF VILLAGE FUND ALLOCATIONS Audrey Pramesti Pallawarukka; Muhammad Ansar; Haryono pasang kamase
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.398

Abstract

The purpose of this study is to explore the evaluation of the accountability of existing village fund allocation management and formulate the most possible accountability improvement. This study uses a case study strategy, namely qualitative data analysis of the results of interviews and direct observation. Informants involved in this study include village heads, village secretaries, and maranatha village communities. The results showed accountability and transparency of village fund allocation management in maranatha village, sigi sub-district, sigi city, has been running well. Transparency the management of ADD in maranatha village runs transparently this can be seen from the existence of information that is easily accessible by the community and the existence of good communication between village officials and the community so that the management of ADD is considered transparent.
Corruption Prevention: Government Internal Control System and Organizational Culture as Moderation Rusli, Riswandi; Yamin, Nina Yusnita; Kamase, Haryono Pasang; Betty, Betty
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pshys616

Abstract

This study examines and analyzes the effect of government internal control systems and organizational culture interaction on corruption prevention. This research was conducted in village governments in Marawola, Dolo, and Sigi Biromaru sub-districts, Central Sulawesi, involving 150 village government officials as respondents. This research uses quantitative methods with primary data in the form of questionnaires. SmartPLS 4.0 was used as an analysis tool. The results found that a strong internal control system, as indicated by a healthy control environment and regular monitoring activities, is effective in preventing corruption. An organizational culture that emphasizes open communication and information is proven to strengthen corruption prevention efforts. However, the results of this study also show that an organizational culture that does not support the separation of duties and authorities will weaken corruption prevention efforts. These findings suggest that building a strong system is not enough, it is important to build a culture that supports transparency and accountability.
Sosialisasi Pengawasan Pengelolaan Keuangan Desa di Desa Labuan Lelea Kecamatan Labuan Kabupaten Donggala Jamaluddin Jamaluddin; Haryono Pasang Kamase; Tenripada Tenripada
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 4 (2024): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i4.2265

Abstract

Program pengabdian masyarakat ini bertujuan meningkatkan kapasitas pengelolaan dan pengawasan keuangan desa di Desa Labuan Lelea, Kabupaten Donggala. Kegiatan melibatkan 15 peserta, termasuk aparat desa, anggota Badan Permusyawaratan Desa (BPD), dan tokoh masyarakat. Program dilaksanakan dalam tiga tahap: persiapan melalui observasi dan wawancara, sosialisasi komprehensif teknik pengawasan keuangan, serta evaluasi. Dengan pendekatan interaktif dan partisipatif, pelatihan difokuskan pada proses perencanaan, penganggaran, implementasi, dan pertanggungjawaban. Hasil menunjukkan peningkatan pemahaman peserta terhadap pengawasan keuangan, dengan skor pemahaman meningkat dari 60% menjadi 80%. Pembahasan menyoroti pentingnya pengawasan partisipatif yang melibatkan BPD dan masyarakat untuk meningkatkan akuntabilitas dan transparansi pengelolaan keuangan. Rekomendasi mencakup pelatihan lanjutan untuk memperkuat keterampilan pengawasan keuangan serta perluasan model ke desa lain untuk memperbaiki tata kelola. Program ini memberikan kontribusi signifikan bagi pembangunan desa berkelanjutan melalui pengelolaan keuangan yang efektif. Socialization on Village Financial Management Supervision in Labuan Lelea Village, Labuan Subdistrict, Donggala Regency  This community service program aimed to enhance the capacity of village financial management and supervision in Labuan Lelea Village, Donggala Regency. The activities involved 15 participants, including village officials, Village Consultative Body (BPD) members, and community leaders. The program was conducted in three stages: preparation through observation and interviews, comprehensive socialization of financial supervision techniques, and evaluation. Using an interactive and participatory approach, the training focused on planning, budgeting, implementation, and accountability processes. The results showed increased participant understanding of financial supervision, with comprehension scores rising from 60% to 80%. Discussion highlighted the importance of participatory oversight involving both BPD and the community to enhance accountability and transparency in financial management. Recommendations include further training to strengthen financial supervision skills and expanding the model to other villages for improved governance. This program significantly contributes to sustainable village development through effective financial management.
CORRUPTION NETWORKS AND ACTORS IN GOVERNMENT SPENDING Kamase, Haryono Pasang; Harun, Harun
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.04

Abstract

Abstrak – Jaringan dan Aktor Korupsi dalam Pengeluaran PemerintahTujuan Utama – Penelitian ini mengidentifikasi aktor-aktor dan cara kerja jaringan korupsi beroperasi dalam belanja pemerintah daerah.Metode – Studi ini menggunakan metode studi kasus heuristik. Sejumlah informan yang terkait dalam korupsi di pemerintahan menjadi informan dalam studi ini.Temuan Utama – Jaringan korupsi mengeksploitasi praktik akuntansi untuk membenarkan pelanggaran. Studi ini menunjukkan penyalahgunaan anggaran program olahraga masyarakat untuk membiayai kampanye politik yang melibatkan anggota legislatif, pejabat, dan pelaku bisnis. Akuntansi digunakan untuk menyembunyikan transaksi ilegal dan memfasilitasi penyelewengan dana.Implikasi Teoritis dan Kebijakan – Studi ini menunjukkan teori aktor jaringan dalam pemberantasan korupsi. Studi ini juga menekankan perlunya pengawasan keuangan yang lebih kuat dan pemahaman yang lebih mendalam tentang peran ganda akuntansi dalam memerangi korupsi.Kebaruan Penelitian – Studi menyediakan wawasan sistematis tentang manipulasi strategis para aktor terhadap praktik akuntansi di sektor publik lokal. Abstract – Corruption Networks and Actors in Government SpendingMain Purpose – This study identifies the actors and modus operandi of corruption networks in local government expenditure.Method - This study used heuristic heuristic case study method. Several informants involved in government corruption participated in it.Main Findings – Corruption networks exploit accounting practices to justify violations. This study reveals the misuse of community sports programme budgets to finance political campaigns involving legislators, officials, and businesspeople. Accounting is used to conceal illegal transactions and facilitate the misappropriation of funds.Theory and Practical Implications - This study demonstrates the role of actor–network theory in combating corruption. It also emphasises the need for stronger financial oversight and a deeper understanding of accounting's dual role in combating corruption.Novelty – The study provides systematic insights into the strategic manipulation of accounting practices by actors in the local public sector.
Kinerja Keuangan PT Industri Jamu dan Farmasi Sido Muncul,TBK Periode 2017-2021 Haris, Nurhayati; Alfrianti, Alda; Yamin, Nina Yusnita; Natsir, Muhammad; Usman, Ernawaty; Kamase, Haryono Pasang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1862

Abstract

The purpose of this research is to describe and analyze the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021. The research method used is quantiative descriptive, using financial ratio analysis and trend analysis. The research data used is financial reports. The results of reseacrh on financial ratio analysis show the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the 2017-2021 periode as a whole is in goos condition except for the receivable turnover ratio which has experienced an increase which shows that the company is not good at managing it’s receivable. The results of the trend analysis show that the financial performance of PT  Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021 tends to decrease in terms of current ratio, cash ratio, dan receivables turnover.The debt to asset ratio and debt to equity ratio are experiencing an increasing trend, this condition is not good because the company debt burden is increasing every year. Total asset turnover, net profit margin, and return on investment tend to increase, indicating better managemen of total assets. So that company gets better profits every year. Keywords: Finacial Performance, Liquidity, Activity, Solvency, Profitability
Strengthening Financial Performance of Local Governments through Internal Supervision and Accountability Kusuma, Guan; Tenripada; Furqan, Andi Chairil; Kamase, Haryono Pasang
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p13

Abstract

This study investigates the influence of the Government Internal Supervisory Apparatus (APIP) and the Government Agency Performance Accountability System (SAKIP) on the financial performance of local governments in Indonesia. Financial performance is measured through indicators of independence and sustainability, reflecting regional capacity in managing fiscal resources effectively. Using panel data from 2019–2021 with 1,623 observations across provincial, district, and city governments, multiple linear regression analysis was conducted. The results indicate that APIP significantly enhances financial performance through stronger internal control and accountability mechanisms. SAKIP also contributes positively by fostering transparent and result-oriented management. Both variables collectively strengthen fiscal independence and sustainability, confirming that internal supervision and accountability are crucial for sustainable local financial governance.
Risk Management and Government Internal Control System (SPIP) on Government Financial Performance Nur Islami, Annisa; Furqan, Andi Chairil; Kamase, Haryono Pasang
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3352

Abstract

This study investigates the influence of risk management and the Government Internal Control System (SPIP) on the financial performance of local governments in Indonesia. The research employs data from provincial, regency, and city governments for the 2021–2022 period, resulting in a final sample of 1,080 observations selected using purposive sampling. Through multiple linear regression analysis, the results reveal that both risk management and SPIP have a significant positive effect on enhancing local government financial performance. These findings highlight the necessity of strengthening risk management and internal control mechanisms to achieve more transparent, accountable, and efficient financial governance across regions, ultimately improving local fiscal outcomes. Future studies are recommended to broaden the scope by including local governments with varying economic and geographic contexts to gain a more comprehensive perspective. Additionally, incorporating external factors such as social conditions, local policies, and adopting qualitative methods like interviews or field observations could provide deeper insights into SPIP and risk management implementation.
PENINGKATAN KUALITAS PEMBELAJARAN DAN MITIGASI PENYALAHGUNAAN AI MELALUI PELATIHAN DAN PENDAMPINGAN TERARAH BAGI GURU SMAN 2 PALU Kamase, Haryono Pasang; Gagaramusu, Yusdin Bin Mahmudin; Nurhayati, Nurhayati
Jurnal Abdi Insani Vol 12 No 10 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i10.2969

Abstract

Kemajuan teknologi kecerdasan buatan (Artificial Intelligence [AI]) menghadirkan peluang besar bagi peningkatan kualitas pembelajaran, namun keterbatasan literasi digital guru di sekolah menengah menjadi hambatan adopsinya. Kegiatan pengabdian ini bertujuan memberdayakan guru SMA Negeri 2 Palu dalam pemanfaatan AI untuk pengembangan media ajar, evaluasi berbasis teknologi, dan penerapan etika penggunaannya. Metode pelaksanaan dilakukan secara bertahap melalui persiapan, pelatihan berbasis praktik langsung, serta pendampingan daring pasca pelatihan. Hasil evaluasi menunjukkan peningkatan signifikan kompetensi guru, dengan skor rata-rata pre-test 21,92 (kategori Cukup) meningkat menjadi 31,77 (kategori Sangat Baik), disertai peningkatan kemampuan teknis, pemahaman konseptual, dan kesadaran etis. Sebanyak 84,6% peserta mencapai kategori Sangat Baik pasca pelatihan, mengindikasikan efektivitas model pelatihan terstruktur yang dikombinasikan dengan pendampingan. Guru melaporkan peningkatan kepercayaan diri, kemampuan memanfaatkan empat platform AI, serta strategi mitigasi risiko seperti pencegahan plagiarisme dan pengurangan ketergantungan siswa. Keberhasilan ini diperkuat oleh dukungan kelembagaan sekolah dan pertukaran ide lintas mata pelajaran. Kegiatan ini menyimpulkan bahwa pelatihan berbasis praktik langsung dan pendampingan mampu meningkatkan kompetensi guru secara signifikan, dan model ini berpotensi direplikasi di sekolah lain dengan penyesuaian konteks lokal.
Implementation of Expenditure Standards Analysis (Case Study on The Regional Government of Tolitoli Regency, Central Sulawesi Province) Fadila, Nurul; Masdar, Rahma; Kamase, Haryono Pasang; Paranoan, Selmita; Masrudin, Masrudin; Gunarsa, Arif
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4735

Abstract

This study aims to analyze the reasonableness of costs for performance report preparation programs in each Regional Government Organization (OPD) of Tolitoli Regency. The approach used is descriptive quantitative, with secondary data in the form of the 2024 Tolitoli Regency Regional Government Work Plan (RKPD) document. Data analysis was carried out using simple linear regression with the help of SPSS software. The results show that the regression equation obtained is: Y =-22,780,831,863,267 + 3,665,682,455,393X, where X represents the number of performance report preparation activities/reports and the summary of OPD performance realization as a cost driver. Based on the estimation results, 3 OPDs are in the underfinancing category, 20 OPDs are in the overfinancing category, and 6 OPDs are in the reasonable cost category. These findings indicate that there is still an imbalance in the allocation of expenditure budgets in Tolitoli Regency. The implementation of ASB (Expenditure Standards Analysis) is expected to help the regional government to prepare a budget that is more effective, efficient, and on target, while also increasing transparency and accountability in the use of public funds.
Co-Authors Abdullah, M. Ikbal Alfrianti, Alda Audrey Pramesti Pallawarukka betty betty Dewi, Ni Sayu Kadek Era Susipta Ernawaty Usman Erwinsyah Erwinsyah Fadila, Nurul Furqan, Andi Chairil Gilbert Pore Gunarsa, Arif Harun Harun Jamaluddin Jamaluddin Kusuma, Guan M. Ikbal Abdullah Masrudin Masrudin, Masrudin Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Natsir Mustamin Mustamin Nina Yamin Nina Yusnita Yamin Nur Islami, Annisa Nurhayati Haris Nurhayati Nurhayati PAKAWARU, Muhammad Ilham Pore, Gilbert Rahma Masdar Rudy Usman Rusli, Riswandi Selmita Paranoan Tahir, Arief Rahmattullah Tenripada Tenripada Tenripada, Tenripada Yamin , Nina Yusnita Yamin, Nina Yuningsi, Yuningsi Yusdin Gagaramusu