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All Journal Journal of Accounting and Investment SEIKO : Journal of Management & Business J-Dinamika: Jurnal Pengabdian Kepada Masyarakat ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Manajemen Jurnal Pengabdian Kepada Masyarakat Research Horizon
Abdul Pattawe
Department Of Accounting, Faculty Of Economics And Business, Universitas Tadulako, Central Sulawesi
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF MICRO, SMALL, AND MEDIUM ENTITIES IN CENTRAL SULAWESI PROVINCE Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v3i2.558

Abstract

The purpose of this research is to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs) by Micro, Small, and Medium Enterprises (MSMEs) in Central Sulawesi Province. This research is a qualitative descriptive study. The informants included MSMEs supervisors from the the Cooperative, Small, and Medium Enterprises Offices in all regencies/city in Central Sulawesi Province and MSMEs actors in Palu City. The results of this study reveal that MSMEs in Central Sulawesi Province had not implemented accounting and FAS MSMEs properly and correctly. The majority of MSMEs in Central Sulawesi Province only do bookkeeping very simply. This is because MSMEs have insufficient accounting knowledge and skills.
Do Corporate Social Responsibility and Investor Protection Limit Earnings Management? Evidence from Indonesia and Malaysia Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.641 KB) | DOI: 10.18196/jai.v22i3.11515

Abstract

Research aims: This study aims to investigate the effect of corporate social responsibility on earnings management by considering the impact of investor protection.Design/Methodology/Approach: This study’s population was plantation companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. The period of this study was from 2012 to 2017. Moreover, the hypotheses testing technique used was multiple regression analysis.Research findings: This study’s results revealed that corporate social responsibility disclosure and investor protection significantly affected earnings management.Theoretical contribution/Originality: These results support the ethics hypothesis stating that companies committed to ethics view earnings management unethical behavior. This study also verifies the relationship between legal systems and earnings management. 
Analysis Of Factors Influencing The Performance Of Regional Government Apparatuses Dewi Muliyati; Andi Mattulada Amir; Muhammad Din; M. Ikbal A; Abdul Pattawe
Jurnal Manajemen Vol. 26 No. 1 (2022): February 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v26i1.884

Abstract

This study aims to examine and analyze the effect of Public Accountability, Decentralization Structure, Clarity of Budget Target and Managerial Roles of Regional Financial Managers on the Performance of Local Government Officials on Financial Managers of Regional Apparatus Organizations in Palu City. This is a quantitative study, and the data was gathered by a survey approach utilizing a questionnaire as the tool. Purposive sampling was used to obtain the sample, which included the head of the OPD and the head of the financial sub-section in each Palu City OPD. PLS, with the help of WarpPLS software, is the analytical tool used to manage the data. The findings show that public accountability affects the performance of local government officials. The structure of decentralization affects the performance of local government officials, clarity of budget targets affects the performance of local government officials, and the managerial role of regional financial managers affects the performance of local government officials.
PENDAMPINGAN MANAJEMEN KEUANGAN PEDAGANG KAKI LIMA PASAR MANONDA BINAAN BAZNAS PROVINSI SULAWESI TENGAH Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/pkm.v2i2.1050

Abstract

Street vendors as part of micro, small, and medium enterprises are the main contributors to the Indonesian economy in general and Palu City in particular. Even so, the development of street vendors’ businesses are not significant and do not even last long. This is due to the lack of awareness and knowledge regarding effective and efficient business financial management. The community service team in collaboration with the National Amil Zakat Agency (Baznas) of Central Sulawesi Province held financial management assistance to street vendors at Manonda Traditional Market who received capital assistance from Baznas of Central Sulawesi Province in 2021. The method of implementing the service through brainstorming and supervision was chosen because street vendors would be given awareness and knowledge of financial management and assisted in its implementation. Mentoring would be given to 20 street vendros, each of whom received IDR 500,000. Brainstroming was done to provide awareness and direction to street vendors regarding good financial management. Supervision was carried out in order to ensure the sustainability of the financial management implementation that has been taught. All service activities were carried out well and enthusiastically received by Baznas of Central Sulawesi Province as partner and street vendors at Manonda Market as beneficiaries.
Improving Regional Financial Management through Administration of Regional Property and Financial Reporting on Regional Assets Abdul Pattawe; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muhammad Din; Femilia Zahra; Andi Chairil Furqan; Andi Ainil Mufidah Tanra; Dewa Made Adi Dharma
Research Horizon Vol. 2 No. 1 (2022)
Publisher : Publindo Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (895.128 KB) | DOI: 10.54518/rh.2.1.2022.283-294

Abstract

Local government financial management mechanisms have continued to undergo significant changes in recent years. This article seeks to reveal the process and analysis of academic activities to support the performance of the regional financial and asset management office as a form of assistance and understanding of regional financial and asset management as a form of knowledge. This activity was carried out at the Regional Financial and Asset Management Agency of Central Sulawesi Province, starting with the provision of a pre-test before socialization or presentation of material then interactive discussions between the service team and service participants. Participants were given a post-test afterwards. The ultimate goal of this activity is the transfer of knowledge possessed by the service team in the field of accounting, especially accounting for fixed assets in the field of government accounting, to managers of regional property and regional assets of Central Sulawesi Province. It is hoped that the government team can carry out better administration, bookkeeping and preparation of financial reports. Empirical analysis is also presented in this research.
The Influence of The Internal Control System And Accountability On Fraud Prevention In Village Financial Management Abdul Pattawe
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.652

Abstract

This study aims to examine and analyze the influence of village internal control systems and accountability on fraud prevention in village financial management both simultaneously and partially. This type of research is survey research with quantitative methods and uses primary data. The population in this study is the village in Sigi Biromaru District, Sigi Regency. The sampling technique used in this study was purposive sampling, with 6 respondents in each village, namely 60 respondents. The analysis technique used warpPLS7.0 The results of this study indicate that internal control system has a partially positive effect and significant on fraud prevention in village financial management, and accountability has a partially positive effect and significant on fraud prevention in village financial management.
Penyuluhan Manajemen Usaha Kerajinan Kapuk Di Desa Dalaka Jurana; Abdul Pattawe; Rahayu Indriasari
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 8 No 1 (2023): Desember (in progress)
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v8i1.3902

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pemahaman dan  pendampingan pada perajin kapukdi Desa Dalaka, Kecamatan Sindue, Kabupaten Donggala tentang pengelolaan manajemen usaha untuk mempertahankan keberlangsungan usahanya (going concern). Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan dalam tiga tahap dengan kurun waktu delapan bulan.Tahap pertama adalah persiapan melalui observasi dan wawancara pendahuluan.Tahap kedua adalah pelaksanaan kegiatan berupa penyuluhan dan pelatihan yang dilakukan dengan memaparkan materi tentang pengelolaan manajemen usaha.Tahap ketiga adalah monitoring dan evaluasi yang bertujuan untuk menampung permasalahan yang dihadapi oleh perajin kapuk dalam manajemen usahanya dan mengevaluasi tingkat keberhasilan program pengabdian.Target yang telah dicapai dalam kegiatan ini adalah mitra memiliki pengetahuan tentang pengelolaan manajemen usaha.
Co-Authors Abdul Kahar Abdullah, Muhammad Ikbal Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Amir Arung Gihna Mayapada Dewa Made Adi Dharma Dewi Muliyati Femilia Zahra Fikry Karim M. Ikbal A Muhammad Din Muhammad Din Muliati Muliati Nurdin, Jurana Rahayu Indriasari