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All Journal JAE (Jurnal Akuntansi dan Ekonomi) To Maega: Jurnal Pengabdian Masyarakat Contemporary Journal on Business and Accounting
Marwah Yusuf
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pemberdayaan dan Peningkatan Ekonomi Masyarakat Kecamatan Marusu Melalui BUMDes Nur Azizah Basmar; Marwah Yusuf; Anwar Anwar; Eva Marin Sambo; Lusiana Kanji; Musdalifah Musdalifah; Riska Amaliah; Muhammad Ikhsan; Pricillia Angela
To Maega : Jurnal Pengabdian Masyarakat Vol 5, No 1 (2022): Februari 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v5i1.965

Abstract

Keberadaan BUMDes belum memiliki perencanaan bisnis yang baik dan pengelolaan keuangan yang belum efektif. Hal ini menjadi masalah yang dihadapi oleh pengelola BUMDes, sehingga menghambat perkembangan BUMDes. Untuk itu perlu ada upaya untuk mengatasi permasalahan tersebut. Upaya konkrit yang perlu dilakukan adalah melakukan kegiatan pelatihan yang kemudian ditindaklanjuti dalam bentuk bimbingan teknis yang terkait dengan perencanaan bisnis dan pengelolaan keuangan. Oleh karena itu pelaksanaan kegiatan tersebut dilakukan secara bertahap yang diawali dengan dengan sosialisasi pelatihan perencanaan bisnis dan keuangan kepada pengelola BUMDes di Kecamatan Marusu. Setelah dilaksanakannya kegiatan pengabdian pada masyarakat maka kami mengambil kesimpulan sebagai berikut: 1) Perkembangan BUMDes telah berjalan dengan baik dan keberadaan BUMDes telah banyak memberikan manfaatkan bagi masyarakat setempat. 2) Pengelolaan keuangan BUMDes sebagian besar masih menggunakan sistem pembukuan manual. 3) Terdapat beberapa kendala dalam pengelolaan BUMDes yaitu kemampuan SDM yang masih rendah, pangsa pasar barang/jasa yang dihasilkan BUMDes masih terbatas, kurangnya permodalan, tidak memiliki rencana usaha dan sistem pembukuannya belum baik. 4) Kegiatan pelatihan memberikan manfaat dalam meningkatkan kemampuan dan kemudahan dalam mengelola BUMDes. 5) Tindak lanjut kegiatan diharapkan lebih teknik dalam bentuk pelatihan dan bimbingan teknis terkait dengan penyusunan rencana usaha dan teknik pembukuan keuangan BUMDes baik scara manual maupun berbasis aplikasi.
Analisis Skeptisme Professional Auditor, Etika Profesi, Keahlian Auditor dan Pengalaman Auditor Terhadap Pemberian Opini Auditor (Study pada Badan Pengawasan Keuangan dan Pembangunan) Irdianty Arisang; Marwah Yusuf; Faisol Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.953 KB) | DOI: 10.29407/jae.v5i2.14117

Abstract

This research was conducted with the aim of testing the effect of auditor professional skepticism, professional ethics, auditor expertise, and auditor experience on the accuracy of giving auditor opinions. The population of this study was the auditor who worked at the South Sulawesi Provincial Representative Office of BPKP, amounting to 87 people and taking the data by questionnaire. Multivariate regression analysis was applied with the help of the STATA 14 application, which was preceded by a validity test, a reliability test, and a classic assumption test. The results of this study indicate that: (1) professional auditor skepticism has a significant effect on the accuracy of giving auditor opinion (2) professional ethics has a significant effect on the accuracy of auditor opinion (3) Expertise has no significant effect on the accuracy of giving auditor opinion (4) Experience has significant effect on accuracy of auditor's opinion.
ANALYSIS OF VALUE FOR MONEY PERFORMANCE MEASUREMENT AT THE NATIONAL POPULATION AND FAMILY PLANNING AGENCY OF EAST LUWU DISTRICT Dwi Selpin; Marwah Yusuf; Valentino Sudiasa
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17646

Abstract

This study aims to measure the success of value for money (economy, efficiency and effectiveness) in the family planning program at the Office of Population Control and Family Planning in East Luwu Regency. The analysis technique used is descriptive quantitative, namely analysis based on calculations. The steps taken in this activity are (1) measuring the economy, efficiency and effectiveness in each activity in the family planning program, (2) determining the final value for each activity. Based on the results of the study, it showed that the performance of the family planning program at the Department of Population Control and Family Planning in East Luwu Regency obtained the predicate of success by using value for money performance measurement.
THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT Abdul Rival; Marwah Yusuf; Sufiati Sufiati
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.876 KB) | DOI: 10.58792/cjba.v2i2.27

Abstract

Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government. Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method. Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government. Originality – The population in this study were all regional organizations totaling 52 OPD. Keywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance Paper Type Research Result
THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS Adhayanti Adhayanti; Marwah Yusuf; Anim Wiyana
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.976 KB) | DOI: 10.58792/cjba.v2i2.28

Abstract

Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency). Design/methodology/approach – Data analysis technique used is multiple linear regression Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud. Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages Keywords: Information Asymmetry, Individual Morality, Whistleblowing Paper Type Research Result
Co-Authors Abdul Rival Adhayanti Adhayanti Anim Wiyana Anwar Anwar Dwi Selpin Eva Marin Sambo Faisol Faisol Irdianty Arisang Lusiana Kanji Muhammad Ikhsan Musdalifah Musdalifah Nur Azizah Basmar Pricillia Angela Riska Amaliah Sufiati Sufiati Valentino Sudiasa