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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Golden Ratio of Auditing Research West Science Accounting and Finance
Maghfirah, Annesa Tasya
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Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS SISTEM DAN PROSEDUR AKUNTANSI PENGELUARAN KAS UANG PERSEDIAAN PADA DINAS KESEHATAN KABUPATEN SIDENRENG RAPPANG Maghfirah, Annesa Tasya; Sahade, Sahade; Anwar, Azwar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.595

Abstract

This research aims to analyze the conformity of the accounting system and procedures for cash disbursement of supplies with the Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020 at the Sidenreng Rappang District Health Service.The focus of this research is to analyze the systems and procedures for disbursing cash supplies at the Sidenreng Rappang District Health Service to see whether they comply with the applicable regulations set out in Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020. The data collection techniques used are observation, interviews and documentation. The data analysis technique used in this research is descriptive qualitative. The results of this research show that the implementation of the accounting system and procedures for cash disbursement of supplies at the Sidenreng Rappang District Health Service is in accordance with Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The implementation of cash disbursements has been supported by related documents, namely Fund Provision Letter (SPD), Payment Request Letter (SPP), Payment Order (SPM), Fund Disbursement Order (SP2D), and Accountability Letter (SPJ).
Evaluation of Cash Disbursement Accounting Systems and Procedures at the Government Agency of the Sidenreng Rappang District Health Office Maghfirah, Annesa Tasya; Haliah , Haliah; Nirwana, Nirwana
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.1825

Abstract

This study seeks to evaluate the extent to which the cash expenditure accounting system and procedures of the Sidenreng Rappang Regency Health Office comply with Minister of Home Affairs Regulation Number 77 of 2020.    The variable under investigation is the complete cash expenditure procedure and methodology.   This study seeks to ascertain the compliance of the cash spending system and procedures of the Sidenreng Rappang Regency Health Office with the regulations specified in the Regulation of the Minister of Home Affairs (Permendagri) Number 77 of 2020.  Documentation, interviews, and observation were the methods utilized to get the data.  In this study, qualitative descriptive data analysis was employed. The study's findings demonstrate that the Sidenreng Rappang Regency Health Office's accounting system and inventory spending practices are in compliance with the Minister of Home Affairs' (Permendagri) Regulation Number 77 of 2020 regarding Technical Guidelines for Regional Financial Management.  Related documents such as the Letter of Provision of Funds (SPD), Payment Request Letter (SPP), Payment Order (SPM), Fund distribution Order (SP2D), and Letter of Accountability (SPJ) have assisted the implementation of cash distribution.
The Influence of Audit Fees and Audit Rotation on Audit Quality in Chemical Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange Maghfirah, Annesa Tasya; Jannah, Miftahul; Amiruddin, A.; Syamsuddin, S.
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1388

Abstract

This study aims to analyze the influence of Audit Fees, Audit Rotation, and Audit Quality on the activeness of companies in conducting quality audits in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is quantitative with a logistic regression approach. Audit Fees are measured using the natural logarithm of professional fees, a dummy variable represents Audit Rotation, and Audit Quality is proxied by the auditor's Big Four status. The results show that all three independent variables positively and significantly affect company activity. The Nagelkerke R Square value of 0.923 indicates the model's high explanatory power. The model's goodness-of-fit test, with a Chi-Square value of 38.783 (p < 0.05), suggests that the model is suitable for use. Additionally, the classification accuracy reaches 100%, reinforcing the model's reliability in predicting the activeness category of companies.
AKUNTANSI UNTUK CULTURAL HERITAGE ASSETS: INTERAKSI SIMBOLIK TERHADAP AKUNTABILITAS DAN KEBERLANJUTAN ASET BUDAYA DALAM UPACARA GAUKANG TU BAJENG Ashar, Muhammad; Maghfirah, Annesa Tasya; Said, Darwis; Alimuddin, Alimuddin
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan (In Progres)
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.v14i04.49589

Abstract

Penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi budaya dalam Upacara Gaukang tu Bajeng dengan mengungkap makna simbolik dan nilai-nilai kearifan lokal yang membentuk mekanisme akuntabilitas dan keberlanjutan keuangan masyarakat Bajeng di Gowa. Penelitian ini menggunakan metodologi kualitatif interpretif dengan pendekatan interaksionisme simbolik. Lokasi penelitian berpusat di Bajeng dengan melibatkan pemuka adat, tokoh masyarakat, pewaris pusaka, serta warga yang terlibat aktif dalam prosesi ritual yang dipilih melalui teknik purposive sampling. Pengumpulan data dilakukan melalui observasi non partisipatif, wawancara semi terstruktur, dan dokumentasi. Analisis data dilakukan melalui lima tahapan: deskripsi naratif, analisis proses interaksi, pemaknaan simbol, kategorisasi tema, serta analisis mind, self, and society. Hasil penelitian menunjukkan bahwa Gaukang tidak hanya berfungsi sebagai pusaka sakral, tetapi juga sebagai medium simbolik dan sosial tempat praktik akuntabilitas dijalankan dan nilai budaya diwariskan. Penghormatan spiritual terhadap pusaka, ritual kolektif, serta mekanisme pembiayaan partisipatif mencerminkan nilai pengabdian, solidaritas, dan tanggung jawab komunal. Nilai-nilai ini mempengaruhi cara komunitas mengorganisasi, mengalokasikan, dan mempertanggungjawabkan sumber daya keuangan, melampaui praktik akuntansi teknis, serta merepresentasikan makna bersama dan legitimasi budaya
Co-Authors Amiruddin, A. Anwar, Azwar Ashar, Muhammad Darwis Said, Darwis Haliah, Haliah Miftahul Jannah Nirwana, Nirwana Sahade Syamsuddin, S.