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All Journal PINISI Discretion Review Priviet Social Sciences Journal ARRUS Jurnal Pengabdian Kepada Masyarakat Balance : Jurnal Akuntansi dan Bisnis
Nurul Emil Safitri
Universitas Negeri Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health 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.
Boosting budget absorption: How organizational commitment enhances budget implementation in Indonesian local government La Ode Muhammad Saum Fasihu; Safaruddin Safaruddin; Muhammad Zaikin; Mutmainnah Mutmainnah; Nurul Emil Safitri
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.760

Abstract

This study aims to analyze the moderating effect of organizational commitment on budget implementation and absorption in Regional Apparatus Organizations in Southeast Sulawesi Province. The study population comprised all civil servants within the 30 Regional Apparatus Organizations in Southeast Sulawesi Province. Purposive sampling was employed to select participants based on their roles, knowledge, and experience. The sample criteria targeted five key leadership figures from each organization: the Head of Service, Secretary, Head of the Financial Subsection, Head of the Planning Subsection, and Treasurer. Consequently, a total sample of 150 respondents was obtained for this study. Data were collected using questionnaires from October to December 2024. The analysis was conducted using the SPSS 26 PROCESS macro (Version 4.3). The data analysis shows that budget implementation positively and significantly affects budget absorption. Organizational commitment significantly moderates budget implementation and absorption.
The Use of Social Media as a Strategy for the Development of MSMEs in Indonesia Asmar Asmar; Nurul Emil Safitri; Mukarramah Syukur; Adriansyah Adriansyah
PINISI Discretion Review Volume 9, Issue 2, March 2026
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i2.86478

Abstract

This study aims to analyze the use of social media as a strategy for the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The study employs a descriptive qualitative approach focusing on the experiences of MSME actors in utilizing social media for promotion, communication with consumers, and market development. Data were collected through in-depth interviews, observation, and documentation involving MSME actors who actively use social media in their business activities. The data were analyzed through data reduction, data display, and conclusion drawing. The findings show that social media is used by MSMEs as an affordable and effective promotional tool, a medium for direct interaction with consumers, and an instrument for building business image. However, its utilization has not been fully optimized due to challenges such as limited digital literacy, lack of time for content management, and intense competition in digital markets. This study demonstrates that social media plays an important role in supporting MSME development, but its success is highly dependent on the ability of business actors to manage digital communication strategies consistently and adaptively.
Digital Financial Literacy Education For Coffee Shop Businesses to Support MSME Sustainability Nadya Annisa Nasruddin; Rahayu Alkam; Muhammad Raihan Mubaraq; Nurul Emil Safitri; Faizah Khaeruddin
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.abdiku4897

Abstract

This community service program aimed to improve the digital financial literacy of the managers of By Bar Coffee, an MSME operating in the food and beverage (F&B) sector in Makassar City. Although the business had already adopted digital payment systems such as QRIS, the partner still faced limitations in understanding transaction security, internal controls, and digital risk mitigation. The program was expected to enhance the managers’ ability to manage digital transactions in a secure and effective manner. The program was conducted on April 15, 2026, at By Bar Coffee, Makassar, involving managers and employees responsible for financial transaction management. The methods employed included interviews to identify the partner’s needs, interactive educational sessions, demonstrations of digital transaction security practices, and mentoring through discussions and consultations. Prior to the program, participants’ understanding was largely limited to the operational use of payment applications without adequate awareness of the security risks associated with digital transactions. Following the educational sessions and mentoring activities, participants gained a better understanding of digital transaction risks, the importance of payment verification, financial data protection, and transaction security measures. Participants’ enthusiasm was reflected in their active engagement during discussions and question-and-answer sessions. The program enhanced the awareness and capability of the business managers in implementing safer and more accountable digital transaction practices. Improved digital financial literacy is expected to support operational efficiency, strengthen customer trust, and contribute to the long-term sustainability of MSMEs in the digital era.
Co-Authors Adriansyah Adriansyah Asmar Asmar Faizah Khaeruddin La Ode Muhammad Saum Fasihu Muhammad Raihan Mubaraq Muhammad Zaikin Mukarramah Syukur Mutmainnah Mutmainnah Nadya Annisa Nasruddin Nurkholifah Burhanuddin Rahayu Alkam Safaruddin Safaruddin