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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) JURNAL ECONOMIC RESOURCE Contemporary Journal on Business and Accounting Jurnal Nusantara Berbakti
Marwah Yusuf
STIEM Bongaya Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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COMBINE ASSURANCE DALAM KONTEKS PENGENDALIAN Nurul Hidayah; Sulfahmi Sulfahmi; Iani Zairani; Marwah Yusuf; Sufiati Sufiati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 8, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.87 KB) | DOI: 10.35906/je001.v8i2.379

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui model yang diterapkan atau digunakan dalam Combine Assurance. Metode yang digunakan dalam penelitian ini adalah kajian studi pustaka atau studi literatur, data yang diperoleh merupakan data sekunder yang diperoleh dari bahan ajar, berbagai buku serta jurnal. Hasil analisis dari penelitian ini yaitu combine assurance menerapkan model konsep Governance, Risk dan Compliance berdasarkan King III.Kata kunci: Combine Assurance, Compliance, Governance, Risk, Pengendalian.AbstractThis study aims to determine the model applied or used in Combine Assurance. The method used in this research is the study of literature; the data obtained are secondary data collected from teaching materials, various books, and journals. The results of the analysis of this study are combining collateral to apply the concept of the Governance, Risk, and Compliance model based on King III. Keywords: Combine Assurance, Compliance, Governance, Risk, Control.
The Impact of Local Government Accounting Systems and Performance-Based Budgeting on Local Government Performance Accountability Marwah Yusuf
Jurnal Economic Resource Vol. 3 No. 2 (2020): September
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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

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.
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Andriana; Marwah Yusuf; Anwar anwar
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.449

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan produktivitas, ukuran organisasi dan eksekusi alami terhadap pengungkapan kewajiban publik istansi dalam organisasi assembling yang tercatat di Bursa Efek Indonesia masa 2019-2020. Pemilahan informasi menggunakan informasi tambahan yang diperoleh dari laporan masaan dan laporan pengelolaan yang diperoleh melalui www.idx.co.id dan situs otoritas masing-masing organisasi. Populasi dalam penelitian ini adalah seluruh organisasi assembling yang tercatat di Bursa Efek Indonesia periode 2019-2020 ke atas 193 organisasi, sedangkan prosedur pemeriksaan menggunakan strategi purposive testing sehingga 21 organisasi yang digunakan dalam review ini dengan waktu persepsi 2 masa mulai masa 2019-2020. Dengan tujuan agar informasi yang ditangani sebanyak 42 informasi observasional. Efek samping dari informasi variabel eksplorasi telah dicoba untuk pengandaian gaya lama seperti dugaan keteraturan, praduga multikolinearitas, dan pengandaian heteroskedastisitas. Strategi pemeriksaan informasi menggunakan berbagai investigasi kekambuhan langsung, dan pengtesan spekulasi setelah informasi dikumpulkan. Informasi dibedah menggunakan program SPSS (Statistical Product and Service Solution) Versi 23.Hasil penelitian menunjukkan bahwa produktivitas dan eksekusi alami tidak memhubungani pengungkapan kewajiban publik istansi , sedangkan ukuran organisasi berhubungan signifikan terhadap pengungkapan kewajiban publik istansi
THE INFLUENCE OF HOTEL TAX, RESTAURANT TAX, RECLAIMING TAX ON REGIONAL ORIGINAL INCOME IN MAKASSAR CITY REGIONAL REVENUE OFFICE 2017 – 2021 Sutriani Sutriani; Marwah Yusuf; Anwar Anwar
Contemporary Journal on Business and Accounting Vol 3 No 02 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i02.42

Abstract

Purpose – This study aims to determine the effect of hotel tax, restaurant tax, advertisement tax on regional original income at the Makassar City Regional Revenue Service for 2017-2021 Design/methodology/approach – The method of data analysis is using multiple linear regression techniques Findings – The results of the study show that partially hotel taxes and advertisement taxes have an effect on the original regional income of the city of Makassar for the 2017-2022 period, while the restaurant tax has no effect on the original income of the city of Makassar Originality – The sample in this study used a total of 60 months from January 2017 to December 2021 Keywords: Hotel Tax, Restaurant Tax, Advertisement Tax, Local Revenue Paper Type Research Result
Peningkatan Pemahaman Digital Marketing para Pelaku UMKM Kecamatan Sanrobone Kabupaten Takalar Hasbiyadi Hasbiyadi; Andi Sulfati; Edy Jumadi; Ruslan Ahmad; Marwah Yusuf; Erniwaty Madya; Muhammad Tafsir
Jurnal Nusantara Berbakti Vol. 1 No. 4 (2023): Oktober : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i4.261

Abstract

The aim of this training activity is to increase the knowledge and abilities of MSME business actors in the field of digital marketing. This digital marketing socialization activity was carried out in Sanrobone village, Takalar district, which was the result of collaboration between the Sanroboe village government and STIEM Bongaya Makassar. This community service uses a participatory approach. Method of delivering material in the form of lectures. The speaker uses the lecture form to deliver the activity material, then continues with a discussion. This activity was attended by 15 MSME players. The observation results are that most MSME entrepreneurs have not done digital marketing well. There are several obstacles in managing MSMEs, namely human resource capabilities are still low, the market share of goods/services produced by MSMEs is still limited, lack of capital, and not having a good bookkeeping system. as well as a lack of understanding by the perpetrators. Follow-up activities are expected to be more technical in the form of training and technical guidance related to Digital Marketing for MSME development, both manually and application-based.
Co-Authors Andi Sulfati Andriana Anwar Anwar Edy Jumady Erniwaty Madya Hasbiyadi, Hasbiyadi Iani Zairani Muhammad Tafsir Nurul Hidayah Ruslan Ahmad Sufiati Sufiati Sulfahmi Sulfahmi Sutriani Sutriani