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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdidas Tangible Journal Quantitative Economics and Management Studies
Gunarsa, Arif
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Public Health Social Sciences Other

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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.
Co-Authors Abdullah, M Ikbal Azhami, Ahmad betty betty Erwinsyah Erwinsyah Hidayatul, Asrul Latifah Sukmawati Yuniar Mappanyukki, Andi Meldawati, Lucyani Muhammad Ansar, Muhammad Mustamin Mustamin Nadhira Afdalia, Nadhira Nina Yusnita Yamin Putra, Yosua Angkasa Selmita Paranoan Yulfani Zulhaerini, Adilah