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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akademik Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Pengabdian Masyarakat Indonesia (JPMI) Balance : Jurnal Akuntansi dan Bisnis
Nurkholifah Burhanuddin
Universitas Negeri Makassar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Kompetensi Teknologi Informasi, Professional Judgement, dan Task Specific Knowledge terhadap Pendeteksian Fraud dengan Budaya Organisasi sebagai Pemoderasi Nadya Annisa Nasruddin; Nurkholifah Burhanuddin; Nurul Emil Safitri
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1031

Abstract

This study aims to examine the influence of information technology competence, professional judgment, and task-specific knowledge on fraud detection, as well as the role of organizational culture as a moderating variable. Data were collected through questionnaires completed by 103 internal auditors of PT Pegadaian in Makassar, Manado, Balikpapan, and Bali using purposive sampling. The analysis was conducted using partial least squares structural equation modeling (PLS-SEM). The results show that all three independent variables have a positive effect on fraud detection. Furthermore, organizational culture significantly moderates the relationship between information technology competence, professional judgment, and task-specific knowledge with fraud detection. These findings highlight the importance of internal auditors' competencies and the role of organizational culture in enhancing the effectiveness of fraud detection.
DIGITALISASI SISTEM INFORMASI AKUNTANSI UMKM: ANALISIS KUALITATIF BERBASIS TOE DAN RBV Arif Hasdik; Nurkholifah Burhanuddin; Desi Ratna Dewi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v7i1.10306

Abstract

This study aims to analyze the digitalization of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through an integrated Technology-Organization-Environment (TOE) and Resource-Based View (RBV) approach, as well as to identify the factors influencing technology adoption and implementation success. The research employed a descriptive qualitative method using secondary data collected from government reports, statistical databases, national and international scientific journals, and industry reports related to MSME digitalization during the 2016–2026 period. Data were analyzed through documentation studies using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing, supported by coding techniques and source triangulation. The findings reveal that technological, organizational, and environmental factors play significant roles in encouraging the adoption of digital AIS, while internal organizational capabilities, including digital literacy and human resource competencies, determine implementation success. Digital AIS has been shown to improve operational efficiency, data accuracy, and decision-making quality among MSMEs, although challenges such as low digital literacy, limited infrastructure, and financial constraints remain. The study concludes that the success of AIS digitalization in MSMEs is determined not only by technology adoption but also by the readiness of internal resources to utilize technology effectively and sustainably, thereby creating strategic value and enhancing business competitiveness. Keywords: Accounting Information Systems, Digitalization
Praktik Pengelolaan Keuangan di Kelurahan Tamallayang, Kecamatan Bontonompo AMBARWATI AKIB; NURKHOLIFAH BURHANUDDIN; NURUL EMIL SAFITRI; NADYA ANNISA NASRUDDIN; ANDI NURUL TENRIWALI HASANUDDIN
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9753

Abstract

Household financial management is a crucial aspect in maintaining family economic stability; however, the level of financial literacy among the community, particularly housewives, remains relatively low. This condition leads to inadequate financial planning, lack of transaction recording, and low saving behavior. This community service activity aims to improve the knowledge and skills of housewives in managing household finances through simple and practical financial literacy practices in Tamallayang Village, Bontonompo District. The methods used include counseling, interactive discussions, budgeting practice, and evaluation through pre-test and post-test. The activity involved 20 participants from the local community. The results indicate a significant improvement in participants’ knowledge, with the “good” category increasing from 25% to 85% after the training. This demonstrates that contextual and practice-based learning methods are effective in enhancing financial literacy. Therefore, this program successfully encourages more disciplined and planned financial behavior, contributing to improved family welfare. It is recommended that similar programs be implemented sustainably and expanded to achieve a broader impact.   Keywords.:financial literacy, financial management, housewives, community service, financial management practices
EARLY SUSTAINABLE FINANCE PRACTICES IN A REGIONAL DEVELOPMENT BANK BRANCH IN MAROS Ambarwati Akib; Adriansyah Adriansyah; Nurkholifah Burhanuddin
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 11 No. 1 (2026): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v11i1.6001

Abstract

Penelitian ini menganalisis praktik awal keuangan berkelanjutan pada Bank Sulselbar Cabang Maros sebagai cabang bank pembangunan daerah yang beroperasi dalam ekosistem ekonomi lokal. Isu ini penting karena praktik keberlanjutan pada tingkat cabang sering tidak terlihat dalam pelaporan keberlanjutan formal, padahal cabang menjadi penghubung langsung bank dengan pemerintah daerah, aparatur sipil negara, UMKM, dan masyarakat. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus. Data utama diperoleh dari laporan wawancara lapangan tahun 2025, sedangkan data sekunder berasal dari regulasi keuangan dan literatur ilmiah tentang green banking, ESG, inklusi keuangan digital, dan tata kelola risiko perbankan. Data dianalisis secara tematik melalui empat dimensi, yaitu produk keuangan hijau, digitalisasi layanan, pembiayaan sektor produktif, dan tata kelola risiko. Hasil penelitian menunjukkan bahwa keuangan berkelanjutan pada cabang masih berada pada tahap inisiasi, yang tercermin pada pengembangan tabungan hijau, pembiayaan ramah lingkungan percontohan, mobile banking, integrasi QRIS dan e-wallet, kredit UMKM, serta penilaian risiko berbasis KYC, AML, SLIK, dan 5C. Penelitian menyimpulkan bahwa praktik cabang dapat mendukung keuangan berkelanjutan apabila diperkuat melalui dokumentasi, pemetaan portofolio, dan indikator risiko lingkungan-sosial. This study examines early sustainable finance practices at Bank Sulselbar Maros Branch as a regional development bank branch embedded in a local economic ecosystem. The issue is important because branch-level sustainable finance practices are often less visible in formal sustainability reporting, even though branches connect banks directly with local governments, civil servants, MSMEs, and communities. The research uses a descriptive qualitative approach with a case study design. Primary data were obtained from a 2025 field interview report, while secondary data came from financial regulations and scholarly literature on green banking, ESG, digital financial inclusion, and banking risk governance. The data were analysed thematically through four dimensions: green financial products, service digitalisation, productive-sector financing, and risk governance. The findings show that sustainable finance at the branch remains at an initiation stage, reflected in green savings development, pilot environmentally friendly financing, mobile banking, QRIS and e-wallet integration, credit provision for MSMEs, and KYC, AML, SLIK, and 5C-based risk assessment. The study concludes that branch practices can support sustainable finance when strengthened through documentation, portfolio mapping, and environmental-social risk indicators.
Penguatan Financial Survival Skills melalui Pemanfaatan Personal Finance Tracker Digital dalam Membangun Kemandirian Keuangan Generasi Muda Desi Ratna Dewi; Dwi Utami; Arif Rahman Hasdik; Nurkholifah Burhanuddin; Nurul Emil Safitri
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 4 No. 5 (2026): Oktober: MENGABDI: Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v4i5.2617

Abstract

This community service activity aims to enhance financial survival skills and financial independence among the youth generation through applied financial literacy training and the utilization of a Microsoft Excel/Google Sheets-based Digital Personal Finance Tracker. Today's youth face rampant digital transactions that trigger impulsive spending and phantom spending without being accompanied by systematic personal financial management skills. The target partners consisted of 32 youth participants (aged 19–22). The implementation methodology followed five stages: (1) Preparation and coordination, (2) Pre-test & initial Financial Check-Up, (3) Interactive training on 4 Financial Survival Skills (Know, Manage, Track, and Plan Your Money), (4) Hands-on practice and mentoring in using the Digital Personal Finance Tracker, and (5) Post-test evaluation and tracker usability analysis. Results demonstrated a significant increase in participant knowledge and skills, where the average evaluation score increased from 42.50 (low category) on the pre-test to 88.20 (very high category) on the post-test, achieving an N-Gain value of 0.79 (high effectiveness). The usability evaluation of the Digital Personal Finance Tracker scored an average of 4.65 out of 5.00. This activity successfully transformed participants' daily expense tracking habits and fostered the creation of real data-driven monthly budgets.
Transformasi Ide menjadi Karya: Pelatihan dan Pendampingan Penulisan Book Chapter bagi Mahasiswa Pendidikan Akuntansi Nurkholifah Burhanuddin; Nurul Emil Safitri; Desi Ratna Dewi; Arif Rahman Hasdik; Andi Nurul Tenriwali Hasanuddin
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 4 No. 1 (2026): Oktober
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v4i1.9180

Abstract

Kemampuan menulis karya ilmiah merupakan salah satu kompetensi penting bagi mahasiswa, termasuk mahasiswa Pendidikan Akuntansi, sebagai bagian dari pengembangan literasi akademik dan kesiapan menghasilkan luaran ilmiah yang dapat dipublikasikan. Namun, mahasiswa masih menghadapi berbagai kendala dalam mengembangkan ide menjadi tulisan akademik yang sistematis, menerapkan sitasi dan referensi, serta memahami proses publikasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan mahasiswa Pendidikan Akuntansi dalam mengembangkan ide menjadi book chapter melalui pelatihan dan pendampingan penulisan. Kegiatan dilaksanakan melalui tahapan persiapan, pelatihan, pendampingan penulisan, serta penyuntingan naskah. Materi yang diberikan meliputi konsep dan struktur book chapter, pengembangan kerangka tulisan, teknik penulisan akademik, penggunaan Mendeley, pemanfaatan kecerdasan artifisial secara etis, serta prosedur publikasi. Peserta kegiatan berjumlah 13 mahasiswa. Hasil kegiatan menunjukkan bahwa sebanyak 10 peserta (76,9%) berhasil menyelesaikan draf book chapter sesuai waktu yang ditentukan, sedangkan 3 peserta (23,1%) belum menyelesaikan draf dalam batas waktu pelaksanaan. Hasil tersebut menunjukkan bahwa kombinasi pelatihan, praktik, dan pendampingan dapat mendukung mahasiswa dalam menghasilkan draf book chapter. Meskipun demikian, perbedaan kemampuan awal dan kebutuhan pendampingan menunjukkan perlunya penguatan pendampingan secara bertahap dan berkelanjutan. Kegiatan ini diharapkan dapat menjadi salah satu strategi pengembangan literasi akademik dan budaya publikasi mahasiswa.
Co-Authors Adriansyah Adriansyah Ambarwati Akib Andi Nurul Tenriwali Hasanuddin Arif Rahman Hasdik Desi Ratna Dewi Dwi Utami Nadya Annisa Nasruddin Nurul Emil Safitri