Article Per Year (5 Year)
p-Index From 2021 - 2026
1.197
P-Index
This Author published in this journals
All Journal Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang ARRUS Jurnal Pengabdian Kepada Masyarakat Phinisi Applied Accounting Journal
Andi Faisal
Universitas Negeri Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Pendampingan Pengelolaan Kas Dengan Aplikasi Pencatatan Sederhana Berbasis Digital Pada UMKM Es Teler 88 Novia Ramadhani; Ahmad Nashiruddin Mushoddiq Rahman; Yulia Yunita Yusuf; Andi Faisal; Adriansyah
Vokatek: Jurnal Pengabdian Masyarakat Volume 3: Issue 2 (Juni 2025)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v3i2.618

Abstract

Usaha mikro sering kali menghadapi kendala dalam mengelola keuangan, terutama pada pencatatan dan pengawasan kas. Melalui pengalaman langsung bersama pelaku UMKM Es Teler 88, kami menemukan bahwa pencatatan masih dilakukan secara manual dan tidak terstruktur. Hal ini menyebabkan kesulitan dalam memantau alur keuangan usaha. Dalam kegiatan ini, diberikan edukasi dan pendampingan sederhana mengenai pentingnya pencatatan kas harian, pemisahan antara keuangan pribadi dan usaha, serta pembuatan dana darurat. Dengan perubahan kecil namun konsisten, pemilik usaha mulai menyadari manfaat pencatatan dalam membantu pengambilan keputusan dan menjaga keberlanjutan usahanya. Harapannya, langkah ini bisa menjadi awal menuju pengelolaan keuangan yang lebih baik bagi pelaku usaha mikro.
Institutional Readiness for Social Resilience Budget Tagging: Lessons from Climate Budget Tagging in Indonesia Andi Faisal
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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

Abstract

This article analyzes Indonesia's institutional readiness to implement Social Resilience Budget Tagging (SRBT) by using the experience of Climate Budget Tagging (CBT) as an analytical mirror. Through an institutional analysis approach based on literature and policy documents, the study evaluates three readiness dimensions: regulatory capacity (legal and policy frameworks), normative capacity (budgeting norms and procedures), and cognitive capacity (conceptual and technical understanding of officials). The study finds that Indonesia possesses a relevant institutional foundation through CBT implementation within the KRISNA system, yet faces four significant readiness gaps: (1) the absence of a legal framework that explicitly mandates social resilience-based tagging; (2) uneven technical capacity across ministries and regions; (3) an institutional incentive system that does not yet support substantive tagging behavior; and (4) the absence of a credible independent verification mechanism. The article formulates a four-layer SRBT institutional readiness framework — legal, procedural, capacity, and incentive — and proposes a realistic phased implementation pathway based on lessons from Indonesia's CBT trajectory. Implications for public finance system reform and future research are explicitly discussed.
Ketidaksimetrian Realisasi Pendapatan dan Belanja Daerah: Analisis Postur APBD Se-Provinsi Sulawesi Selatan Tahun 2025 Adriansyah Adriansyah; Andi Faisal; Yulia Yunita Yusuf
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.11953

Abstract

Penelitian ini bertujuan menganalisis postur Anggaran Pendapatan dan Belanja Daerah (APBD) se-Provinsi Sulawesi Selatan tahun 2025 dalam perspektif kinerja realisasi anggaran, kemandirian fiskal, dan kualitas struktur belanja daerah. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder yang bersumber dari Sistem Informasi Keuangan Daerah (SIKD) pada 25 pemerintah daerah. Teknik analisis meliputi rasio realisasi pendapatan dan belanja, struktur pendapatan, struktur belanja, rasio Pendapatan Asli Daerah (PAD), rasio transfer, serta surplus/defisit realisasi. Hasil penelitian menunjukkan bahwa realisasi pendapatan daerah mencapai Rp43,00 triliun atau 89,99% dari anggaran, sedangkan realisasi belanja daerah mencapai Rp39,20 triliun atau 81,25%. Kondisi tersebut menghasilkan surplus realisasi sebesar Rp3,80 triliun, meskipun postur anggaran menunjukkan defisit Rp470,03 miliar. Struktur pendapatan masih didominasi Transfer ke Daerah dan Dana Desa (TKDD) sebesar 67,60%, sementara PAD hanya berkontribusi 27,37%. Pada sisi belanja, belanja pegawai mendominasi sebesar 45,32%, sedangkan belanja modal hanya 11,27%. Temuan ini menunjukkan adanya ketidaksimetrian realisasi APBD dan terbatasnya ruang fiskal untuk belanja produktif.
Tekanan Fiskal dan Fragmentasi Anggaran Ketahanan Pangan Kabupaten Mamuju Tengah 2023–2025 Andi Faisal; Adriansyah Adriansyah; Nurlina Nurlina
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.11967

Abstract

This study examines the budgetary dynamics of the Regional Budget (APBD) of Central Mamuju Regency for the period 2023–2025 within the context of fiscal constraints and food security policy adaptation. Employing document analysis and secondary data methods, the study identifies three main patterns: (1) structural fiscal pressure marked by the dominance of personnel expenditure reaching 46.07% of total expenditure in 2025; (2) fragmentation of food security budgets, evidenced by a decline in food sector allocations from IDR 18.27 billion (2023) to IDR 4.14 billion (2025); and (3) budget revision as a strategic adaptation mechanism, particularly in 2025 where food sector budget increased by 284% from the initial budget. Findings indicate that local governments tend to use budget revision mechanisms as responsive instruments, yet this approach remains reactive and does not reflect a planned catalytic governance role. The study's implications point to the importance of reconstructing catalytic-based budgeting strategies under conditions of fiscal constraint.
Sosialisasi Penerapan Standar Audit Laporan Keuangan Badan Layanan Umum Daerah (BLUD) Puskesmas Se-Kabupaten Bone Masnawaty Sangkala; Andi Faisal
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4922

Abstract

This community service activity aims to enhance the understanding of financial managers at Regional Public Service Agency (BLUD) Community Health Centers (Puskesmas) in Bone Regency regarding external audit procedures and standards applicable to BLUD financial statements. The background problem is the limited understanding among most puskesmas financial managers concerning external audit mechanisms and requirements as stipulated in BLUD financial management regulations. The activity was conducted as a socialization event using lecture, interactive discussion, and question-and-answer methods, attended by 20 participants representing 14 BLUD Puskesmas across Bone Regency, held at Puskesmas Ulaweng, Tellu Limpoe District, Bone Regency, in April 2026. Evaluation was conducted using pre-test and post-test instruments to measure improvements in participants' understanding. Results showed an average pre-test score of 55.0 and an average post-test score of 83.5, reflecting an improvement of 28.5 points. This improvement indicates that the socialization activity was effective in transferring knowledge regarding BLUD external audit standards and procedures. This activity is expected to contribute to improved accountability and transparency in BLUD puskesmas financial management in Bone Regency.
ANALISIS EFEKTIVITAS PENERIMAAN PENDAPATAN DAERAH KOTA MAKASSAR TAHUN 2024 BERDASARKAN DATA DJPK KEMENKEU Andi Nurrahma Gaffar; Adriansyah Adriansyah; Yulia Yunita Yusuf; Andi Faisal; Asmar Asmar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.274

Abstract

This study aims to analyze the effectiveness of regional revenue collection in Makassar City for the year 2024 based on official data from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research employs a descriptive quantitative approach focusing on three main components of regional revenue: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), and Other Legitimate Revenues. The analysis is conducted by calculating the effectiveness ratio between budget realization and targets to assess the region’s fiscal performance. The results show that the overall effectiveness of Makassar City’s regional revenue reaches 82.46%, categorized as moderately effective. Specifically, PAD records an effectiveness of 67.41% (less effective), TKDD 104.77% (highly effective), and Other Legitimate Revenues 59.14% (ineffective). The dominance of TKDD in total revenue indicates a continued high fiscal dependence on the central government, while the relatively low contribution of PAD reflects weaknesses in tax administration and suboptimal digitalization of local financial systems. These findings emphasize that the current level of fiscal effectiveness does not yet reflect ideal fiscal independence. Therefore, the Makassar City Government needs to strengthen PAD enhancement strategies through digitalized tax collection, diversification of revenue sources, institutional capacity building, and performance-based fiscal transfer reforms. These efforts are expected to improve revenue effectiveness and promote sustainable fiscal independence.
EFEKTIVITAS KEBIJAKAN DAN KESIAPAN KELEMBAGAAN UKM INDONESIA DI ERA TRANSISI HIJAU: ANALISIS BERDASARKAN INDEKS KEBIJAKAN UKM ASEAN 2024 Yulia Yunita Yusuf; Anisatun Humayrah Rais; Agung Muliaman Anas; Andi Nurrahma Gaffar; Andi Faisal
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.281

Abstract

This study aims to analyze the effectiveness of Indonesia’s government policies and institutional readiness in supporting the green transition of the MSME sector based on the ASEAN SME Policy Index 2024. The research employs a descriptive–comparative approach and exploratory qualitative analysis through a review of index documents, national policy reports, and international publications. The results show that Indonesia has experienced an increase in scores across almost all SMEPI dimensions since 2018, especially in access to finance and digitalization of SMEs. However, Indonesia’s achievements remain low in the dimensions of Greening SMEs and Social & Inclusive Enterprises, indicating that the integration of environmental and social aspects into MSME policies has not yet become a primary priority. In terms of policy effectiveness, three national programs—SEHATI (BPJPH), the Green Financing Roadmap (OJK), and the Green Industry Program (Ministry of Industry)—have high relevance to the green transition, but their implementation effectiveness remains limited due to policy fragmentation and low green literacy among MSME actors. Institutional analysis indicates that Indonesia continues to face constraints in technical capacity, inter-ministerial coordination, and governance, particularly the lack of data-driven monitoring mechanisms and an integrated performance evaluation system for green policies. Overall, the study finds an institutional gap between policy design and implementation. These findings highlight the need for cross-sector policy harmonization, strengthening of green regulations and financing, and the development of data-based monitoring systems to support the transformation of MSMEs toward a green economy.
Co-Authors Adriansyah Adriansyah Adriansyah Agung Muliaman Anas Ahmad Nashiruddin Mushoddiq Rahman Andi Nurrahma Gaffar Anisatun Humayrah Rais Asmar Asmar Masnawaty Sangkala Novia Ramadhani Nurlina Nurlina Yulia Yunita Yusuf Yulia Yunita Yusuf