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All Journal Jurnal Sinar Manajemen AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Ekonomika Jurnal Akuntansi Kompetif RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Tangible Journal International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomika Jurnal Kolaboratif Sains Al-Buhuts (e-journal) Jurnal Penelitian Pendidikan Indonesia IECON: International Economics and Business Conference Arunika: Jurnal Pengabdian Masyarakat
Mande, Henni
Universitas Muhammadiyah Palu
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Journal : Tangible Journal

 1 
Whistleblowing dan Isu di Indonesia : Suatu Tinjauan Literatur Henni Mande; Rasmi Nur Anggraeni
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
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.v7i2.289

Abstract

Penelitian ini merupakan suatu tinjauan literatur trekait dengan whistleblowing. Dalam konteksnya, kajian whistleblowing merupakan suatu kajian keperilakuan terkait tindakan individu dalam melakukan pelaporan atas tindakan kecurangan (fraud) yang diketahui. Kajian kali ini menguraikan whistleblowing dari sisi pemahaman dasar, peran internal auditor sebagai whistleblower, dan isu-isu whistleblowing yang terjadi di Indonesia serta konsep hukum (legalitas) di Indonesia
Whistleblowing dan Isu di Indonesia : Suatu Tinjauan Literatur Henni Mande; Rasmi Nur Anggraeni
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
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.v7i2.289

Abstract

Penelitian ini merupakan suatu tinjauan literatur trekait dengan whistleblowing. Dalam konteksnya, kajian whistleblowing merupakan suatu kajian keperilakuan terkait tindakan individu dalam melakukan pelaporan atas tindakan kecurangan (fraud) yang diketahui. Kajian kali ini menguraikan whistleblowing dari sisi pemahaman dasar, peran internal auditor sebagai whistleblower, dan isu-isu whistleblowing yang terjadi di Indonesia serta konsep hukum (legalitas) di Indonesia
Analisis Likuiditas PT Bank Muamalat Indonesia Tbk dan Implikasinya terhadap Pengambilan Keputusan Investasi Said, Rosnani; Hartati, Hartati; Nuryati, Nuryati; Mande, Henni
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.v10i1.598

Abstract

Penelitian ini bertujuan untuk menganalisis rasio likuiditas PT Bank Muammalat Indonesia Tbk Metode pengumpulan data yang dilakukan yaitu dengan menggunakan data sekunder, metode analisis yang digunakan adalah analisis deskriptif kuantitatif. Penelitian ini menggunakan analisis rasio likuditas yang terdiri dari current ratio, cash ratio, banking ratio, loan to deposit ratio dan loan to asset ratio. Berdasarkan hasil penelitian yang dilakukan, diperoleh bahwa analisis rasio likuiditas pada tahun 2018 sampai tahun 2022 dilihat dari current ratio dinilai sangat baik, cash ratio dinilai sangat baik, loan to deposit ratio dinilai sangat tidak baik, loan to asset ratio dinilai sangat baik, dan banking ratio dinilai sangat baik.
Digitalisasi Akuntansi: Software Berbasis Akuntansi Accurate Online Shabila, Yusri Azisah; Syakilah, Inayah; Ansar, Nurafni; Majid, Rifal Alfaridzy; Razak, Linda Arisanty; Mande, Henni
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
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.v8i2.347

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, minat dan kemampuan menggunakan komputer terhadap sikap pengguna. Penelitian ini melakukan pendekatan kuantitatif dengan sumber data yang digunakan adalah data primer yang diperoleh dari responden karyawan perusahaan. Sampel yang digunakan di penelitian ini adalah 30 responden pada karyawan perusahaan yang menggunakan accurate online. Hasil penelitian ini menunjukkan bahwa secara parsial latar belakang pendidikan tidak berpengaruh positif siginikan terhadap sikap pengguna. Minat berpengaruh positif signifikan terhadap sikap pengguna. Sedangkan kemampuan menggunakan komputer tidak berpengaruh positif siginifikan terhadap sikappengguna.
Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui Investasi Daerah Kota Palu Saleh, Ismail; Burhanuddin, Burhanuddin; Nursiah, Nursiah; Mande, Henni
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 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.v10i2.701

Abstract

This study aims to analyze strategies for increasing Local Own Revenue (PAD) through regional investment in Palu City. The research method used is descriptive qualitative with a case study approach. Data were collected through documentation studies, in-depth interviews with key informants from BPKAD, DPMPTSP, Bappeda Palu City, and field observations. The results showed that Palu City's PAD has fluctuated over the past 10 years with the largest contribution from local taxes and levies. Regional investment through regional-owned enterprises (BUMD) has not been optimal in providing significant contribution to PAD. PAD enhancement strategies include: (1) optimizing regional asset management, (2) developing profitable BUMDs, (3) increasing investment in potential sectors, and (4) improving regional investment governance. This research provides policy recommendations to increase the effectiveness of regional investment as a sustainable source of PAD.
Peran Kebijakan Investasi dalam Strategi Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Sigi Handayani, Fany Arista; Burhanuddin, Burhanuddin; Mande, Henni; Said, Rosnani
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 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.v10i2.702

Abstract

Regional Original Revenue (Pendapatan Asli Daerah, PAD) is a key indicator of fiscal independence and a measure of local government capacity to finance development and public services. Sigi Regency possesses significant economic potential, particularly in the agricultural, tourism, and natural resource-based industrial sectors, yet its PAD contribution remains relatively low compared to transfers from the central government. This study aims to analyze the role of investment policies of the Sigi Regency Government in supporting PAD enhancement and to formulate sustainable investment policy strategies.The study employs a qualitative approach with a descriptive design, utilizing secondary data from legal documents, academic literature, and official government publications. Analysis is conducted descriptively using the SOAR (Strengths, Opportunities, Aspirations, Results) framework to develop PAD improvement strategies based on internal potential and external opportunities.The results indicate that investment policies in Sigi Regency play a strategic role in strengthening regional fiscal capacity through the management of agriculture, mining, and tourism sectors. However, limited regulatory coverage, lack of technical guidelines, and suboptimal sectoral diversification remain major challenges. The proposed investment policy strategies emphasize the utilization of natural resource potential and social capital, development of community-based leading sectors, digitalization of fiscal and licensing services, and strengthening investment infrastructure and governance.
Co-Authors Abdul Rahman Akkas, Nasrulhak Ali Supriadi Anggraeni, Rasmi Nur Ansar, Nurafni Awaludin Burhanuddin Burhanuddin Burhanuddin Dirwan Dirwan Dirwan Farid Farid Farid, Farid Fitriyanti Da'a Guasmin Hak, Nasrul Handayani, Fany Arista Hartati Hartati Idris Simon ISMAIL SALEH Iva Nuranifa Kamsur, Ahmad Kartini Kartini Kasih, Ulfa Cahyaning Majid, Rifal Alfaridzy Mutmainah Mutmainah Ningsih Saputri Nur Fatwa Basar Nurlaila Hasmi Nursiah Nursiah, Nursiah Nursyamsi Nuryati Nuryati Rahmawati Rahmawati Rajindra Rasmi Nur Anggraeni Razak, Linda Arisanty Riza Praditha Rosnani Said Rosnani Said Rukhayati Said, Rosnani Setiawan Mandala Putra Shabila, Yusri Azisah Sri Haryani Suryanto, Nur Rizkianti Syaifullah, Muhammad Rahul Syakilah, Inayah Umar Umar