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All Journal Journal of Business & Banking Hasanuddin Economics and Business Review IJoLE: International Journal of Language Education Jurnal Office SEIKO : Journal of Management & Business Edumaspul: Jurnal Pendidikan ACCOUNTHIK : Journal of Accounting and Finance Business Management Journal Program Studi Manajemen Pinisi Business Administration Review Seminar Nasional Pengabdian Kepada Masyarakat Indonesian Journal Of Educational Research and Review Indonesian Journal of Fundamental Sciences Journal of Economic Education and Entrepreneurship Studies Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Phinisi Applied Accounting Journal VISA: Journal of Vision and Ideas
Dunakhir, Samirah
Fakultas Ekonomi, Universitas Negeri Makassar
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Portraits of Graduates in Becoming Multilingual and Multicultural Citizens in the Context of Internationalization Abduh, Amirullah; Jayadi, Karta; Dunakhir, Samirah
International Journal of Language Education Vol. 5, No. 2, 2021
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ijole.v5i2.21937

Abstract

The purpose of this paper was to investigate the portraits of graduates who have learned English as a foreign language on one hand, while maintaining Indonesian and local languages on the other. This study draws on poststructuralist notions of identity and language learning and uses a portraiture lens emphasising contexts and voice. This paper draws on data from semi-structured interviews and focus group interviews of five key participants relating their contextual backgrounds and their efforts to be bilinguals. Learning an additional language requires systemic and multifaceted overarching approaches over relatively long periods of time rather than a single strategy within a short period. These efforts have contributed them to beome multilingual and multicultural individuals.  Empirical evidence shows that situational factors such as language exposure and motivation play dominant roles to assists learners to be bilingual and biliterate individuals. The situational factors link closely to the exposure in terms of quantity and quality of experiences to the target language.  They are, nevertheless, valuable as portraits of learners.
Governing of Village Fund in South Sulawesi Samirah Dunakhir; Mukhammad Idrus
Hasanuddin Economics and Business Review Vol 5, No 1 (2021): HEBR June 2021
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i1.2734

Abstract

This study aims to contribute to the development of a village fund management model in South Sulawesi. To achieve the research objectives, data collection was carried out by collecting secondary data and conducting follow-up interviews in sample villages in South Sulawesi. The analysis data that used was the descriptive qualitative analysis. The results showed that the stages in managing village funds in several villages in South Sulawesi Province had generally been carried out well. However, several obstacles are still faced by implementers in the village. Communication is one of them. Another factor that has the potential to become an obstacle in implementing the stages of village fund management is Competence. Based on the results of interviews with research informants, it was found that the backgrounds of village fund managers were mostly not in accordance with the fields that had to be handled. This in turn has an impact on the performance of the village fund managers.
Analisis perilaku mahasiswa terhadap pemanfaatan mobile commerce Mukhammad Idrus; Samirah Dunakhir
Journal of Business & Banking Vol 11, No 2 (2021): November 2021 - April 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v11i2.2862

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dimensi perilaku mahasiswa sebagai konsumen, yang meliputi kepercayaan, keamanan dan kemudahan, terhadap minat menggunakan mobile commerce bagi mahasiswa akuntansi. Penelitian ini mengambil responden terdiri dari 43 mahasiswa aktif pada Program Studi Akuntansi Univeristas Negeri Makassar yang dipilih dengan menggunakan metode purposive sampling. Mahasiswa yang dipilih adalah mahasiswa yang telah memprogramkan mata kuliah pengantar pemasaran. Data dikumpulkan melalui kuesioner yang selanjutnya diolah menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kepercayaan mahasiswa atas aplikasi dan kemudahan menggunakan aplikasi berpengaruh positif terhadap minat mahasiswa menggunakan mobile commerce. Akan tetapi, faktor keamanan rupanya belum menjadi prioritas utama bagi mahasiswa dalam memilih dan menggunakan aplikasi mobile commerce. Meskipun salah satu variabel ditemukan tidak mempengaruhi minat menggunakan Mobile Commerce, namun secara simultan tingkat kepercayaan, keamanan dan kemudahan berpengaruh terhadap Minat Menggunakan Mobile Commerce. Secara keseluruhan, dapat disimpulkan bahwa pemanfaatan mobile commerce oleh mahasiswa ditentukan oleh kepercayaan mahasiswa terhadap suatu aplikasi, beserta keamanan dan kemudahan penggunaan aplikasi tersebut.
Atribut Kualitas Audit di Indonesia: Perspektif Penyaji dan Pengguna Laporan Keuangan Samirah Dunakhir Samirah Dunakhir
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.522 KB) | DOI: 10.35706/acc.v1i02.537

Abstract

The project aims to investigate the attributes of audit quality in Indonesia by considering input from groups of audit clients and external statement users. Beside the facts of the important to consider the issue from different groups of stakeholders such as audit committee chairpersons and loan officers, there have been very few published empirical studies of perceived audit quality in Indonesia from those groups’ perspectives. This study attempts to address the gap by identifying the major attributes that enter into the determination of audit quality in Indonesia based on the perspectives of different groups of clients and external users. Survey questionnaires are sent to a random sample of the two groups. The result shows that there are significant difference perceptions between the groups.
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.
Pelatihan Pembukuan Transaksi Keuangan Bagi Aparatur Desa Samirah Dunakhir; Nur Afiah
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 (385.467 KB)

Abstract

Abstract. This Community Partnership Program (PKM) aims to provide training as well as assistance for village officials in accounting for financial transactions. The partners of this activity are officials and employees of the Munte Village Government, Tanalili District, North Luwu Regency. Partner problems are: (1) limited knowledge in bookkeeping financial transactions, (2) there is an obligation for the Village Government to carry out financial administration and submit reports, and (3) limited human resources owned by the Village Government. The targets of this activity are village officials and Village Government employees who are able to book and record financial transactions. The methods used are: lectures, demonstrations, discussions, questions and answers, and partner assistance. The results achieved are (1) partners have knowledge in bookkeeping and recording of Village Government financial transactions, and (2) partners have the skills to compile Village Government financial reports in accordance with applicable Government Accounting Standards.
Pelatihan Penyusunan Proposal Pembiayaan ke Lembaga Keuangan pada Komunitas Rajut di Kelurahan Patappang Tinggi Moncong Kabupaten Gowa Samirah Dunakhir; Nur Afiah
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 (180.534 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) Kurangnya kemampuan dan pengalaman dalam menyusun proposal pembiayaan usaha ke lembaga keuangan, (2) Terbatasnya akses perbankan hingga ke pelosok untuk menjangkau komunitas usaha-usaha kreatif, dan (3) potensi usaha yang sangat menjanjikan namun tidak didukung oleh ketersediaan modal usaha. 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 menyusun proposal permohonan pembiayaan kepada lembaga-lembaga keuangan, (2) mitra memiliki pengetahuan tentang langkah-langkah dalam mengakses pembiayaan dari perbankan dan lembaga keuangan lain, (3) mitra memiliki kemampuan untuk memilah lembaga keuangan yang kridibel dan aman untuk pengajuan pembiayaan. Kata kunci: komunitas rajut, proposal pembiayaan, pemberdayaan
Kualitas Jasa Audit dalam Perspektif Dimensi Budaya Hofstede Samirah Dunakhir
Business Management Journal Vol 18, No 2 (2022): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/bmj.v18i2.3259

Abstract

This study aims to understand the role of cultural values on the perception of the importance of service quality factors in providing audit services. Hofstede presents six national cultural values, four of which have been used extensively in the accounting and auditing research literature. In Hofstede's cultural perspective, Indonesia is a country with cultural values: high power distance; low uncertainty avoidance; collectivism; and feminists. The sample in this study is the practitioners in audit market. Data was collected by using semi-structured interview technique. Data analysis was carried out using qualitative descriptive analysis with a Content Analysis approach. The themes in the interview transcripts were highlighted using Nvivo's QSR software program. The results showed that the cultural value of "expect good treatment" was identified in the respondents' answers during interviews that discussed the quality factor of audit services. This cultural value is one of the cultural values mentioned by Hofstede held by community groups with a cultural dimension of "high power distance". This shows that in discussing the rules that must be applied in maintaining audit quality, local cultural values must be considered. Different community groups have different cultural values.
Fraud Diamond: An Assessment Of Its Elements On Fraudulent Financial Reporting Of Companies Listed On The Indonesia Stock Exchange Samirah Dunakhir; Mukhammad Idrus; Sahade Sahade
Jurnal Office Volume 8, Number 2, July–December 2022
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jo.v8i2.38974

Abstract

The research aimed to analyse the effect of fraud diamond components on the occurrence of fraudulent financial statements. The components of fraud diamond which include financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, auditor change, audit opinion and directior change were independent variables that were suspected to affect the fraudulent financial statement in the company. Population in this research was all financial statements of food and beverage companies listed on the Indonesia stock exchange which have been audited and published. Samples were financial statements of food and beverage companies period 2012-2016 taken through purposive sampling as many as ten companies. Data analysis techniques used were classical assumption test, hypothesis test (Test R2, Test F and Test T) and multiple linear regression analysis test. The results of this research indicated that personal financial need variables measured by the ratio of stock composition owned by the company (OSHIP) affect the occurrence of fraudulent financial statement. While the financial stability, external pressure, financial target, nature of industry, ineffective monitoring, auditor change, audit opinion and director change have no effect on the occurrence of fraudulent financial statement.
ATRIBUT KUALITAS AUDIT DI INDONESIA: PERSPEKTIF PENYAJI DAN PENGGUNA LAPORAN KEUANGAN Samirah Dunakhir
Indonesian Journal of Fundamental Sciences Vol 3, No 1 (2017)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.117 KB) | DOI: 10.26858/ijfs.v3i1.4378

Abstract

Penelitian ini bertujuan untuk menyelidiki atribut kualitas audit di Indonesia dengan mempertimbangkan masukan dari kelompok klien audit, yang merupakan penyaji laporan keuangan, dan pengguna laporan eksternal. Selain fakta-fakta penting untuk mempertimbangkan masalah dari berbagai kelompok pemangku kepentingan seperti ketua komite audit dan kepala bagian pinjaman, ada sangat sedikit studi empiris yang diterbitkan tentang perspektif kelompok-kelompok yang berkepentingan di pasar audit tentang kualitas audit di Indonesia. Penelitian ini mencoba untuk mengatasi kesenjangan tersebut dengan mengidentifikasi atribut utama yang masuk ke dalam penentuan kualitas audit di Indonesia berdasarkan perspektif kelompok klien dan pengguna eksternal. Kuesioner survei dikirim ke sampel acak dari dua kelompok tersebut. Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi yang signifikan antara kedua kelompok tersebut.
Co-Authors Abduh, Amirullah Abdul Rijal Abdul Rijal Andi Muhammad Arya Yudistira Aulia Fahrunnisaa Ichwan Ayu Auliyah Erianty Nurul Fajriani Azis Fikri Haikal Hafrida Banggu Hajrah Hamzah Hariany Idris Hariany Idris Isnawati Osman Jayadi, Karta Jusrawati Jusrawati Masdar Ryketeng Muh. Ichsan Ali Muhammad Salehuddin Wahab Mukhammad Idrus Nur Afiah Nur Afiah Nurafni Oktaviyah Ramlan Mahmud Rezi safutri Sahade Sahade Sri Wahyuni Warka Syachbrani