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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Humantech : Jurnal Ilmiah Multidisiplin Indonesia Akuntansi'45 : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi dan Keuangan International Journal Of Economics Social And Technology JURNAL AKUNTANSI DAN BISNIS International Journal of Multidisciplinary Approach Research and Science
Nirwana Nirwana
Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Immunology & microbiology Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DENGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY (STUDI KASUS PADA KABUPATEN NABIRE TAHUN 2019-2021) Indah Putri Nurafifah; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Bisnis Vol 2 No 2 (2022): Oktober 2022 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.898 KB) | DOI: 10.51903/jiab.v2i2.170

Abstract

This study aims to determine the performance of Pemerintah Daerah Kabupaten Nabire using the Value For Money approach in 2019-2021. Value For Money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and also effectiveness. This research is a quantitative descriptive study, where this research will describe the phenomena or characteristics of the data during the period 2019, 2020 and 2021 using the value for money method approach which consists of the analysis of Economic Ratios, Effectiveness Ratios and Efficiency Ratios. This research was conducted at Pemerintah Daerah Kabupaten Nabire using secondary data sources. Secondary data obtained in the form of documentation, namely the number of results from the APBD and RAPBD of the Pemerintah Daerah Kabupaten Nabire on the DJPK (Directorate General of Fiscal Balance) Data Portal website of the Ministry of Finance: https://djpk.kemenkeu.go.id/portal/data/apbd. This study shows that the performance of the Pemerintah Daerah Kabupaten Nabire has not met the value for money principle because the economic ratio shows a value of > 100% in 2019 and 2021 meaning it is not economical because the realization of expenditure is greater than the budget, the efficiency ratio shows a value of > 100% in 2019 meaning that it is inefficient because the realization of expenditure is greater than the realization of income, and the effectiveness ratio shows a value of <100% in 2019-2020 which means that it is not effective because the realization of income is smaller than the revenue budget.
MENGUKUR KINERJA SUMBER DAYA MANUSIA DENGAN PENDEKATAN HUMAN RESOURCES SCORECARD Alia Rezki Amalia; Haliah Haliah; Nirwana Nirwana
Akuntansi \'45 Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.270

Abstract

Human resources are one of the main factors in determining the success of a company, agency, or organization so that it becomes an inseparable unit. Therefore, it is necessary to have human resources with high competence to support the improvement of employee performance. Human resources scorecard is the capacity to design and implement a HR strategic measurement system that represents an important tool that companies used to develop and deploy more effective HR strategies. The purpose of this study is to describe the measurement of employee performance using the Human Resources Scorecard measurement system approach from various perspectives. This study uses a systematic literature review. The results of the review show that the average performance achievement that meets the performance level is good, although there are still some from the perspective of this Human Resources Scorecard that has not been achieved in both the service and manufacturing industries. Consequently, every company must be able to assess the performance of its employees so that it can increase motivation, provide comfort and improve the contribution of each individual in the company so the goals could be achieved.
PENGARUH PERFORMANCE-BASED BUDGETING DAN VALUE FOR MONEY TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Try Sutriani; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.445 KB) | DOI: 10.54259/akua.v1i4.1189

Abstract

The purpose of this study is to examine the factors affecting the performance accountability of Makassar city government agencies by relaxing accounting controls. The research was conducted on OPD in Makassar city. The sort of studies used is quantitative. This study includes a population of 14 OPD and a total sample of 56 people using primary data collected through questionnaires. Data from this study were analyzed using analytical approaches with multiple regression analysis and Moderated Regression Analysis (MRA). The study describes accounting control as a moderating variable. This is because accounting controls can be used to assess the costs and profitability of certain successes and select the best alternatives and problem statements to increase accountability for the agency's financial performance. The study found a positive and significant effect between performance-based budgeting and value-for-money on agency performance accountability. Moderation regression analysis shows that control controls can facilitate performance-based budgeting and value-for-money (cost-effectiveness) in the accountability of an agency's performance.
Determinan of Fraud Prevention in Public Procurement of Goods and Services: A Systematic Literature Review Lasri ningsih; Haliah Haliah; Nirwana Nirwana
International Journal Of Economics Social And Technology Vol. 2 No. 1 (2023): 2023, March
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i1.259

Abstract

The number of cases of fraud in the procurement of public goods and services that have occurred in Indonesia shows that government transparency and accountability are still inadequate and so a prevention effort is needed to overcome the many cases of fraud in the procurement of goods and services that occur. The purpose of this study is to determine the key factors that can prevent fraud in the procurement of public goods and services in the Indonesian government. The research method used in this study is the systematic literature review (SLR) method based on 15 articles published from 2016-2023 in the Google Scholar journal database that meet the requirements for analysis. The results of this study found that the most influential factors (determinants) in preventing fraud in the procurement of public goods and services are Internal Control, E-Procurement, Organizational Culture and Whistlebowling System.
FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM PENGGUNAAN E-FILLING PADA KPP PRATAMA MAKASSAR UTARA Ahmad Ramzi Ghulam Syam; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 1 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i1.573

Abstract

Tujuan dari penelitian ini adalah untuk menguji persepsi kegunaan, keamanan, dan dampak kerahasiaan dari penggunaan pengarsipan elektronik (e-filling) di KPP Pratama Makassar Utara. Data survei ini diperoleh dari wajib pajak yang terdaftar di KPP Pratama Makassar Utara dan bersedia memberikan tanggapan. Penelitian ini menggunakan data primer dengan mengirimkan kuesioner/survei kepada 100 responden untuk penelitian lapangan secara langsung. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasilnya adalah sebagai berikut. Dalam beberapa kasus, persepsi kegunaan dan variabel keamanan dan kerahasiaan yang dirasakan memiliki dampak positif yang signifikan terhadap penggunaan kelengkapan elektronik (e-filing).
AKTIVITAS PENGENDALIAN PADA PENATAUSAHAAN BARANG MILIK NEGARA BALAI PRASARANA PERMUKIMAN WILAYAH Endah Labdhameirina; Andi Kusumawati; Nirwana Nirwana
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 9 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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

Abstract

Barang Milik Negara (BMN) yang belum maksimal dapat dilihat pada pendapat lembaga pemeriksa keuangan atas laporan keuangan pemerintah pusat yang hampir setiap tahun masih didominasi masalah pengelolaan BMN. Penelitian ini bertujuan untuk mengetahui penatausahaan BMN pada BPPW D.I. Yogyakarta, serta untuk mengetahui aktivitas pengendalian penatausahaan BMN berdasarkan Sistem Pengendalian Intern Pemerintah. Penelitian ini menggunakan metode desktiptif kualitatif berupa studi kasus. Informan dari objek penelitian merupakan sumber utama yang dibutuhkan untuk mendapatkan informasi terkait penelitian. Hasil penelitian menunjukkan bahwa penatausahaan BMN BPPW D.I. Yogyakarta melalui proses pembukuan, inventarisasi dan pelaporan. Dimana masih terdapat kesalahan pada pembukuan dan belum maksimalnya dalam inventarisasi BMN. Kemudian aktivitas pengendalian pada penatausahaan BMN sudah dilakukan sesuai dengan Sistem Pengendalian Intern Pemerintah yaitu dengan terpenuhinya sebelas unsur aktivitas pengendalian.
Influence of Education, Training (Diklat), Discipline and Leadership on Public Service Performance: Case Study at the Personnel and Human Resources Development Agency of South Buton Regency Sumarni Sumarni; Nirwana Nirwana; Musran Munizu
International Journal of Multidisciplinary Approach Research and Science Том 1 № 03 (2023): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v1i03.215

Abstract

This study aims to 1) identify and analyze the effect of education, training (education and training), discipline on ASN performance, 2) identify and analyze the effect of discipline on ASN performance and 3) identify and analyze the influence of leadership on ASN performance. This research approach uses quantitative research. The research was conducted at the Regional Personnel, Education and Training Agency (BKPSDM) of the Buton Selatan Regency. When the research was conducted from November-December 2023. The study population was all employees of the Regional Personnel, Education and Training Agency (BKPSDM) of the Selayar Islands Regency, totaling 68 people. The sample selection in this study was saturated sample, namely the entire population was judged as a sample so that the sample in this study was 68 people. The analysis techniques used in this research are validity, reliability, normality test, heteroscedasticity test, multicollinearity test, t hypothesis test, f hypothesis test and coefficient of determination. The data in this study were processed using SPSS 26. The results of this study indicate that: 1) There is an influence between education and training (education and training) on ASN performance, 2) there is an influence of discipline on ASN performance and 3) there is an influence of leadership on ASN performance. Education and training are the most dominant variables affecting ASN performance. The importance of education and training, discipline and leadership because it can affect the performance level of an employee
Analisis faktor-faktor yang memengaruhi kualitas laporan keuangan pada kementerian pekerjaan umum dan perumahan rakyat dengan pemanfaatan teknologi informasi sebagai pemoderasi Rieni Karina; Nirwana Nirwana; Aini Indrijawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The central government is obliged to provide quality financial reports as a means of accountability. A total of 178 respondents participated in the research conducted at the Ministry of PUPR with a sample of 89 work units using the purposive sampling technique. Questionnaires are used to collect primary data using a survey methodology. The analytical methods used are multiple regression analysis and moderate regression analysis. The research findings show that the application of government accounting standards, human resource competencies, internal control systems, organizational commitment, and the leadership style of the Ministry of PUPR has a positive and significant effect on the quality of financial reports. This can be seen from the level of significance of each variable in the t-test of multiple linear regression analysis without moderation, which is less than 5%. Second, the use of information technology, which includes tools, financial data management, and maintenance, can positively influence the relationship between organizational commitment to the quality of the Ministry of PUPR's financial reports and SAP implementation factors. However, the quality of financial reports can be negatively affected by the interaction of HR competencies with the use of information technology. Based on the t-test of moderate regression analysis (MRA), the use of information technology is not able to moderate the effect of SPI interactions and leadership style interactions on the quality of financial reports at the Ministry of PUPR.
The Effect of Information Technology, Compliance Pressure, and Auditor Experience on Audit Quality Andi Batari Annisa Maknun; Haliah Haliah; Nirwana Nirwana
International Journal Of Economics Social And Technology Vol. 2 No. 4 (2023): Forthcoming Issue
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i4.347

Abstract

This study aims to determine the influence of information technology, compliance pressure, and auditor experience on audit quality at the Palopo City Institution. The source of the data used is primary data because it is obtained directly from the object to be studied by distributing questionnaires. Sampling using census sampling technique, because all members of the population are used as research samples, namely all auditors in the Palopo City Inspectorate. The approach used is a quantitative approach. Data analysis techniques using the help of SPSS (Statistical Package for Social Sciences) and data analysis methods using Multiple Linear Regression Analysis tests. The results of this study show that information technology and auditor experience have a positive and significant effect on audit quality, while compliance pressure has a negative insignificant effect on audit quality.
Co-Authors Ahmad Ramzi Ghulam Syam Aini Indrijawati Alia Rezki Amalia Andi Batari Annisa Maknun Andi Kusumawati Endah Labdhameirina Haliah Haliah Indah Putri Nurafifah Lasri ningsih Musran Munizu Rieni Karina Sumarni Sumarni Try Sutriani