Claim Missing Document
Check
Articles

Found 24 Documents
Search

ANALISIS PROSPEK PENGEMBANGAN KUNJUNGAN WISATA PANTAI KABUPATEN TAKALAR Syachbrani, Warka; -, Bahrun
Jurnal Ilmiah Ecosystem Vol. 20 No. 3 (2020): ECOSYSTEM VOL.20 NO 3 TAHUN 2020
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the development of tourism objects in increasing tourist visits and to analyze the supporting and inhibiting factors in developing the tourism object of Topejawa Beach, Takalar Regency. This research was conducted for 1 year, from January to December 2020 at the Takalar Regency Tourism Office and Topejawa Beach Tourism Object, Takalar Regency. This study uses primary and secondary data. The data collection techniques used were observation and interviews. The population of this study were employees of the Takalar Regency Tourism Office and Topejawa Beach Tourist Attractions. The sample in this study was taken 100 people (tourist visitors). The sample is taken proportionally with proportional random sampling method. Data processing is done by using the method of observation, interviews and documentation. The analysis used is quantitative and qualitative data analysis. The analytical method used is trend analysis and time series analysis.
ACCOUNTANTS MORAL JUDGEMENT IN RELIGIOUS AND NON-RELIGIOUS SCHOOL BACKGROUND’S PERSPECTIVE Hariany Idris; Warka Syachbrani
Hasanuddin Economics and Business Review Vol 2, No 2 (2018): HEBR Vol 2 No 2 October 2018
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.826 KB) | DOI: 10.26487/hebr.v2i2.1491

Abstract

This study aims to review the conduct of investigation regarding moral judgements between accountants with religious and non-religious school background using moral indicators (moral judgment). Multiple linear regression analysis used in this study. To review the partially relationships between variables, the study operated using T-test, whereas for review simultaneous relationships between variables the study used F-test. This study using 86 respondents as a data source for review processed. The findings of the research is the Religious Background (X1) significantly affected the Accounting students morality judgement (Y), while the difference of Gender (X2) showed the opposite results.
Studi Pertanggungjawaban Dana Desa dalam Pendekatan Akuntansi Pemerintahan Hariany Idris; Warka Syachbrani
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1798

Abstract

Abstrak Tujuan penelitiaan ini yaitu Untuk mengetahui penyajian laporan pertanggunjawaban keuangan sudah sesuai dengan prosedur dalam pendekatan Standar Akuntansi pemerintahan. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif. Teknik pengumpulan data yang digunakan observasi, wawancara, dokumentasi dan Teknik analisis data yang digunakan deskripsi kualitatif. Hasil penelitian menunjukan bahwa desa yang menjadi sampel telah menerapkan pendekatan standar akuntansi pemerintahan dan menerapkan prinsip pertisipasi dan transparansi. Hal ini dibuktikan dengan pengelolaan dana desa yang dimulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban dan kehadiran masyarakat dalam forum masyarakat desa. Selain itu pemerintah desa juga terbuka dalam menerima saran dari masyarakat demi kemajuan pembangunan desa. Kata Kunci: akuntansi; dana desa; pemerintahan; pertanggungjawaban. AbstractThe purpose of this research is to find out that the presentation of financial accountability reports is in accordance with the procedures in the government accounting standard approach. This research is a descriptive research using a qualitative approach. Data collection techniques used observation, interviews, documentation and data analysis techniques used qualitative descriptions. The results of the study show that the sample villages have implemented a government accounting standard approach and applied the principles of participation and transparency. This is evidenced by the management of village funds starting from planning, implementation, administration, reporting and accountability and the presence of the community in village community forums. In addition, the village government is also open to receiving suggestions from the community for the progress of village development. Keywords: accounting; government; responsibility; village fund.
REALISASI PERENCANAAN DAN PELAKSANAAN TATA KELOLA KEUANGAN PEMERINTAH DESA Warka Syachbrani; Muhammad Yahya
BJRM (Bongaya Journal of Research in Management) Vol 1 No 2 (2018): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v1i2.89

Abstract

This research is aimed to find out Village Financial Management in Indonesia. Descriptive qualitative research applied to analyzed primary and secondary data. The data were collected through interview and documentation technique. The data were analyzed by collecting, reducing, presenting data, concluding and verifying so the researcher can draw the final conclusion. The data validity checked by triangulation techniques and member checks. The results indicate that the management of village finances as a whole was not in accordance with the regulations. In the implementation stage, the village government has lower creativity in managing village finances.
ANALISIS PENGARUH PELATIHAN DAN PROMOSI TERHADAP PRESTASI KERJA PADA DINAS PERTANIAN DAN PETERNAKAN KABUPATEN PINRANG Sitti Mujahida Baharuddin; Warka Syachbrani
BJRM (Bongaya Journal of Research in Management) Vol 2 No 2 (2019): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v2i2.180

Abstract

This study aims to analyze and describe the effect of training and promotion on workperformance. This research is an explanatory research. In this study, the population is all of theEmployees of the Agriculture and Animal Husbandry Office of Pinrang Regency, amounting to57 people. The results showed that training had a positive and significant effect on workperformance and positive and significant promotions on employee performance. Workperformance has a positive and significant effect on training and promotion
IMPLEMENTASI AUDIT OPERASIONAL DALAM PRINSIP TRANSPARANSI DAN AKUNTABILITAS PADA KANTOR KELURAHAN BAURUNG KECAMATAN BANGGAE TIMUR KABUPATEN MAJENE Warka Syachbrani; Sitti Mujahida Baharuddin
BJRM (Bongaya Journal of Research in Management) Vol 2 No 2 (2019): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v2i2.181

Abstract

This study aims to find empirical evidence of how the implementation ofOperational Audit on the Principles of Transparency and Accountability in Governmentagencies.Thisresearchusedtheobservationanddocumentationmethodorcontentanalysismethod. Research data collection was carried out at the apparatus of KelurahanBaurung, Kecamatan Banggae Barat, Kabupaten Majene. The results of this studyfounded that the existence of an operational audit in accordance with applicable auditstandards and in accordance with the operational audit stages, would be able to improvethe principles of transparency and accountability in realizing good governance in thepublicsector.
NILAI KEEKONOMIAN USAHA RUMPUT LAUT DI SULAWESI SELATAN Ahsani Paramita; Warka Syachbrani
SEIKO : Journal of Management & Business Vol 2, No 2 (2019): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v2i2.704

Abstract

Penelitian ini bertujuan untuk menganalisis nilai keekonomian atau kelayakan finansial usaha rumput laut. Peneliti merasa perlu untuk meneliti bidang ini karena perkembangan budi daya rumput laut semakin hari semakin meningkat seiring dengan permintaan produk-produk berbahan dasar rumput laut yang semakin besar. Data penelitian ini dikumpulkan pada pembudidaya dan pihak-pihak terkait dengan melakukan survei terstruktur. Analisis data menggunakan Net Present Value, Internal Rate of Return, dan Net Benefit Cost Ratio. Hasil penelitian ini menunjukkan bahwa usaha budi daya rumput laut sangat layak untuk dilakukan dan dikembangkan menjadi komuditas utama bidang perikanan dan kelautan. Kata-kata Kunci : IRR, Kelayakan Finansial, Net B/C, NPV, Rumput Laut
Bimbingan teknis pelaporan dana kampanye berdasarkan Akuntansi Dana Kampanye PKPU 24 tahun 2018 Samirah Dunakhir; Nur Afiah; Warka Syachbrani
Seminar Nasional Pengabdian Kepada Masyarakat Vol 2019, No 9: PROSIDING 9
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.865 KB)

Abstract

This is Training for Political Party personnel. This training aims to socialized about cost of campaign in Makassar.Training based on the Election Commission Regulation (PKPU) Number 24 of 2018 regarding Election Campaign Fundsrequires that every use of campaign funds be audited by a Public Accountant. This Community Partnership Program ProposalTeam has a background in Financial Accounting and Public Sector Accounting. This background is very suitable and supportsthe implementation of the proposed program topic. Meanwhile, the budgeted funds for implementing this program are sourcedfrom PNBP Universitas Negeri Makassar with an implementation period of eight months. Outputs generated through thisprogram include: publication in print / online media; increasing the competitiveness of human resources; increase in theapplication of science and technology.
Pendampingan Penyusunan Laporan Keuangan Bumdes Munte Mukhammad Idrus; Warka Syachbrani
Seminar Nasional Pengabdian Kepada Masyarakat PROSIDING EDISI 8: SEMNAS 2020
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.69 KB)

Abstract

Abstract. This program aims to ensure the preparation of financial statements of Village-Owned Enterprises (Bumdes) in accordance with general acceoted financial accounting standards. This Community Partnership Program (PKM) is implemented in Munte Village, North Luwu. Activity partners for the management and employees of Bumdes. Partner problems are: (1) limited knowledge and skills in preparing financial reports, (2) limited human resources owned by partners, and (3) the need to prepare and report financial transactions in accordance with Government regulations. External targets are the management and employees of Village-Owned Enterprises who are able to compile financial reports in accordance with applicable accounting standards. The methods used are: lectures, demonstrations, discussions, questions and answers, and partner assistance. The results achieved are (1) partners have basic knowledge in analyzing and recording financial transactions that occur in their business entities, (2) partners have the skills to compile Bumdes financial reports in accordance with applicable accounting standards, and (3) partners have the ability to organize the bookkeeping of business entities so that they have quality information.
PKM Peningkatan Kemampuan Pemasaran Produk Pada Komunitas Rajut di Kelurahan Patappang Tinggi Moncong Kabupaten Gowa Hariany Idris; Hajrah Hamzah; Warka Syachbrani
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2021 : PROSIDING EDISI 7
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.309 KB)

Abstract

Abstrak. Program Kemitraan Komunitas (PKM) ini dilaksanakan di Kelurahan Pattapang, Kecamatan Tinggi Moncong, Kabupaten Gowa. Mitra kegiatan adalah ibu-ibu dari Komunitas Rajut Pattapang. Permasalahnya adalah: (1) terbatasnya ilmu pemasaran bagi para ibu rumah tangga, (2) banyaknya hasil kerajinan dan usaha khas daerah yang belum dikembangkan menjadi produk unggulan, (3) jumlah produksi hasil kerajinan dan usaha khas daerah untuk dipasarkan masih sangat terbatas, dan (4) kualitas produksi dan pemasaran hasil kerajinan dan usaha khas yang masih sangat terbatas. Sasaran eksternal adalah produk-produk hasil kerajinan dan usaha khas daerah yang memiliki potensi untuk dikembangkan menjadi produk komersil yang bernilai ekonomi tinggi. Metode yang digunakan adalah: ceramah, demonstrasi, diskusi, tanya jawab, dan pendampingan mitra. Hasil yang dicapai adalah (1) mitra memiliki pengetahuan dalam mengemas produk olahan hasil kerajinan dan usaha yang memiliki nilai jual tinggi, (2) mitra memiliki keterampilan untuk memasarkan produk kerajinan rajut khas daerah, (3) mitra memiliki kemampuan untuk meningkatkan produksi hasil kerajinan dan usaha yang bernilai ekonomi yang tinggi, dan (4) mitra memiliki alternatif untuk berusaha membantu perekonomian rumah tangga mereka. Kata kunci: komunitas rajut, pemasaran, pemberdayaan