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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdidas Tangible Journal Quantitative Economics and Management Studies JURNAL ILMIAH GLOBAL EDUCATION Electronic Journal of Education, Social Economics and Technology
Gunarsa, Arif
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Sosialisasi Pengawasan dan Pengendalian Aset Desa Porame, Kabupaten Sigi Gunarsa, Arif; Abdullah, M Ikbal; Ansar, Muhammad; Zulhaerini, Adilah; Azhami, Ahmad; Hidayatul, Asrul
Jurnal Abdidas Vol. 6 No. 1 (2025): February 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i1.1074

Abstract

Pengelolaan aset desa merupakan aspek krusial dalam mendukung tata kelola pemerintahan desa dan kesejahteraan masyarakat. Artikel ini membahas sosialisasi pengawasan dan pengendalian aset desa di Desa Porame, Kabupaten Sigi. salah satu kekayaan milik desa yang diakui sebagai aset desa adalah tanah yang memiliki sertifikat terverifikasi sebagai milik desa. akan tetapi, pada kenyataanya masih banyak terdapat penyalahgunaan aset desa khususnya tanah yang belum terverifikasi kepemilikannya secara resmi sebagai milik desa. Kegiatan ini bertujuan untuk meningkatkan pemahaman dan kemampuan perangkat desa dalam mengelola aset desa sesuai dengan peraturan yang berlaku. Pengabdian ini dilaksanakan dalam satu hari menggunakan metode lokakarya yang meliputi presentasi, diskusi, dan evaluasi bersama sejumlah 27 peserta. Hasil kegiatan menunjukkan adanya peningkatan kesadaran dan pemahaman peserta terkait pentingnya pengelolaan aset desa yang efektif dan transparan. Kesimpulan dari kegiatan ini menekankan pentingnya pengawasan dan pengendalian aset desa untuk menghindari potensi penyalahgunaan serta mendukung pembangunan desa yang berkelanjutan
Kinerja BUMD Air Minum: Studi Komprehensif atas Kebijakan Tarif, Motivasi Finansial, Tingkat Kehilangan Air, dan Jumlah Pelanggan Erwinsyah, Erwinsyah; Gunarsa, Arif; Mappanyukki, Andi
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.618

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan tarif, motivasi finansial, tingkat kehilangan air, dan jumlah pelanggan terhadap kinerja Badan Usaha Milik Daerah (BUMD) air minum. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan analisis jalur menggunakan perangkat lunak WarpPLS 8.0. Data dikumpulkan melalui survei dan dianalisis untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa kebijakan tarif berpengaruh signifikan terhadap kinerja BUMD, demikian pula motivasi finansial dan tingkat kehilangan air yang juga memiliki pengaruh signifikan. Namun, jumlah pelanggan tidak berpengaruh signifikan terhadap kinerja BUMD. Implikasi dari penelitian ini adalah perlunya penguatan kebijakan tarif yang tepat dan peningkatan motivasi finansial serta pengelolaan kehilangan air untuk meningkatkan kinerja BUMD secara optimal.
Fraud Prevention: The Contribution of Internal Control, Internal Audit, and Organizational Culture Yulfani; Ansar, Muhammad; Yamin, Nina Yusnita; Paranoan, Selmita; Gunarsa, Arif
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4118

Abstract

Losses within organizations often stem from fraudulent activities, with fraud levels significantly increasing, particularly in the public sector. This study aims to examine the contributions of internal control, internal audit, and organizational culture to fraud prevention efforts at the Regional Inspectorate Office of Central Sulawesi Province. A numerical analysis using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach was applied to 35 auditors as respondents. The findings indicate that internal control and internal audit do not significantly contribute to fraud prevention efforts. However, organizational culture plays a substantial role in preventing fraud. These results suggest the necessity of enhancing understanding regarding the implementation of organizational culture in fraud prevention, both in public and private institutions. Nevertheless, despite their lack of statistical significance, internal control and internal audit remain inseparable components in the broader effort to prevent fraud and organizational losses. Therefore, institutions must reinforce each audit-related element to mitigate the risks of fraud. In conclusion, the study underscores that organizational culture is the most crucial factor in preventing fraud. Thus, strengthening values such as integrity, transparency, and accountability must be prioritized in any anti-fraud strategy.
Force Majeure: Impact on the Occupation Level of the Hospitality Industry in Palu City Meldawati, Lucyani; Mustamin, Mustamin; Afdalia, Nadhira; Betty, Betty; Yuniar, Latifah Sukmawati; Erwinsyah, Erwinsyah; Gunarsa, Arif; Putra, Yosua Angkasa
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3668

Abstract

The hospitality industry in Palu City experienced rapid growth until it was abruptly disrupted by two major force majeure events: a series of natural disasters in 2018 and the global coronavirus pandemic beginning in 2020. These events caused significant physical and economic damage, particularly to star-rated hotels. This study aims to examine the impact of force majeure on hotel occupancy rates in Palu City, focusing on the periods preceding, during, and following both crises. Using a descriptive comparative method, the research analyzed data collected through interviews, observation, and documentation from ten selected star-rated hotels in Palu City. Quantitative data were supported by visual figures and tables that showed changes in hotel units, room availability, and occupancy levels over several years. The results indicate a sharp decline in hotel operations after each event, followed by a gradual recovery during the new normal period. Occupancy rates dropped as low as 15 per cent in 2020 but rebounded to 70–80 per cent in 2021. The study concludes that while the hospitality sector in Palu is highly vulnerable to external shocks, it also demonstrates resilience through adaptation and recovery strategies.
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.
Navigating Village Financial Effectiveness: The Role of Competence, Participation, Budget Transparency and Leadership Commitment in Village Financial Management Selviana, Ni Nyoman; Yamin, Nina Yusnita; Kamase, Haryono P.; Yuniar, Latifah Sukmawati; Gunarsa, Arif
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1261

Abstract

This study intends to analyze the determining factors of effective village financial management, namely Competence of Apparatus, Community Participation, and Budget Clarity. Crucially, this study also discusses function Leadership Commitment be a moderator of these relationships. Effective village financial management is a key pillar of successful village development and the achievement of public accountability. Using a quantitative approach, data were obtained from questionnaires distributed to 200 village government officials in Sigi Regency, Central Sulawesi. The data was analyzed using the Structural Equation Modeling (SEM) method using Partial Least Squares (PLS) technique. The study findings indicate that Official Competence, Community Participation, and Budget Clarity have been partially proven to have a positive and significant impact on the effectiveness of village financial management. This study also found that leadership commitment significantly strengthens the influence of Competence of Apparatus and Community Participation in the effectiveness of village financial management. However, leadership commitment does not play a strong role ties between fund transparency and the effectiveness of village financial management. These findings indicate that the competence of the apparatus ensures accuracy and compliance with technical procedures, community participation creates social control and legitimacy, and transparency in budgeting is important. The implications of this study suggest that human and ethical factors are more influential in optimizing social factors.
Co-Authors Abdullah, M Ikbal Azhami, Ahmad betty betty Erwinsyah Erwinsyah Fadila, Nurul Haryono Pasang Kamase Hidayatul, Asrul Kamase, Haryono P. Latifah Sukmawati Yuniar Mappanyukki, Andi Masrudin Masrudin, Masrudin Meldawati, Lucyani Muhammad Ansar, Muhammad Mustamin Mustamin Nadhira Afdalia, Nadhira Nina Yusnita Yamin Putra, Yosua Angkasa Rahma Masdar Selmita Paranoan Selviana, Ni Nyoman Yulfani Zulhaerini, Adilah