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All Journal Jurnal Akuntansi Multiparadigma ATESTASI : Jurnal Ilmiah Akuntansi JURNAL ECONOMIC RESOURCE LOSARI: Jurnal Pengabdian Kepada Masyarakat
Yusuf, Marwah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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BUDAYA SIPALLAMBI’ DALAM PRAKTIK BAGI HASIL Rahmawati, Rahmawati; Yusuf, Marwah
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.23

Abstract

Abstrak:  Budaya Sipallambi’ dalam Praktik Bagi Hasil. Studi ini berupaya mengkaji sistem bagi hasil berbasis budaya sipallambi’. Metode yang digunakan adalah kualitatif deskriptif dengan pihak kerukunan Keluarga Bastem sebagai informan. Hasil studi menunjukkan bahwa sistem pembagian hasil panen yang dilakukan petani penggarap bukan semata-mata digunakan untuk memberikan atau membantu orang lain agar mendapatkan pendapatan. Sistem ini ditujukan untuk memberikan kemaslahatan untuk kedua belah pihak yang melakukan perjanjian. Pembagian hasil harus diutamakan keadilan didalamnya. Budaya sipallambi’ (saling tolong-menolong) menjadi landasan bagi masyarakat tersebut. Abstract: Sipallambi’ Culture in Profit Sharing Practices. This study seeks to examine the profit-sharing system based on sipallambi’ culture. The method used is descriptive qualitative with the Bastem family harmony as the informant. The results of the study show that the harvest-sharing system implemented by smallholders is not solely used to provide or help other people to earn income. This system is intended to provide benefits to both parties who make the agreement. The distribution of results must prioritize justice in it. Sipallambi culture '(mutual help) becomes the foundation for this community.
Pengenalan Dan Pelatihan Laporan Keuangan Bumdes Di Desa Galesong Baru Kabupaten Takalar Amin, Asbi; Yusuf, Marwah; Astuti, Niken Probondani
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2019): Juni 2019
Publisher : Institut MIPA Indonesia

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Komitmen pemerintah sangat tinggi untuk mendorong kesejahteraan masyarakat desa. Salah satunya dengan menggelontorkan miliaran rupiah ke desa dalam bentuk dana desa. Dengan dana desa tersebut, banyak potensi ekonomi masyarakat desa yang bisa ditingkatkan sehingga tentu saja butuh penguatan lembaga. Salah satunya pembentukan Badan Usaha Milik Desa (BUMDes), yang diharapkan bisa memfasilitasi masyarakat dalam pendanaan, membantu pembinaan usaha, juga membantu memfasilitasi pemasaran produk milik warga. Desa Galesong Baru merupakan salah satu desa yang mendapatkan bantuan dana. Permasalahan yang dihadapi BUMDes adalah pengetahuan pengelola mengenai laporan keuangan masih terbatas. Solusi yang ditawarkan antara lain (1) mengadakan sosialisasi mengenai BUMDes (2) pelatihan pembuatan laporan keuangan
Effect of Internal Audit and Accounting Information System on the Effectiveness of Internal Control Yusuf, Marwah; Kanji, Lusiana
ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v3i2.567

Abstract

This study aims to examine and analyze the effect of internal audit and accounting information systems on the automotive trading company PT. Kars Inti Amanah provides a perspective for the management of similar companies about internal audit and accounting information systems' power to increase internal control effectiveness. The population in this study were all employees of PT. Kars Inti Amanah, amounting to 67 people, were then sampled using a simple random sampling technique so that 40 samples were selected; this study uses a quantitative approach with descriptive statistical analysis to map the value of respondents' answers and multiple lien regression analysis to examine the influence between internal audit variables and accounting information systems on the effectiveness of internal control. The descriptive statistical analysis results show the overall value of the products that internal audit and accounting information systems have a positive and significant effect on the effectiveness of internal control at PT. Kars Inti Amanah.
The impact of local government accounting systems and performance-based budgeting on local government performance accountability Yusuf, Marwah
JURNAL ECONOMIC RESOURCE Vol 3 No 2 (2021): March
Publisher : Pusat Penerbitan Dan Publikasi Ilmiah Fakultas Ekonomi & Bisnis UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jer.v3i2.741

Abstract

The main objective of this research is to study and understand the impact of the Government Accounting System and performance-based budgeting carried out in Makassar Regional Department OPD. This research applies a quantitative approach to all the city's employees, who are all participants in the Makassar Government financial department's SIPK application. These were 75 respondents from 25 offices selected through the purposeful sampling technique. Data were obtained through the distribution of questionnaires, and documentation. The data was tested using experimentally derived, statistical techniques that explore homoscedasticity, heteroscedasticity, and non-hypothesis (partial test, simultaneous test, and the coefficient of determination). We learned that the Local Governmental Accountability System has a positive and significant effect on the government's performance; likewise, the findings showed that Performance-Based Budgeting improves government performance and government accountability
Co-Authors Amin, Asbi Astuti, Niken Probondani Kanji, Lusiana Rahmawati, Rahmawati