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All Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Manarang Manajemen dan Bisnis
Sri Amalia Edy
Universitas Sulawesi Barat
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Red Flags Terhadap Pendeteksian Kecurangan Pada BPK RI Perwakilan Provinsi Sulawesi Selatan Sri Amalia Edy; Sari Fatimah Mus; Irawati Irawati
Jurnal Manarang Manajemen dan Bisnis Vol 1 No 01 (2022): October
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jurnal manarang.v1i02.2950

Abstract

This study aims to examine and analyze the effect of red flags on fraud detection at the BPK RI Representative for South Sulawesi Province. The object of research is the BPK RI auditors Representative of South Sulawesi Province. The sample in this study were 49 auditors. Determination of the sample using the census method, namely the entire population is used as a sample with explanatory research methods. Retrieval of data using a questionnaire instrument. Data were analyzed using regression analysis which was processed using the statistical package for the social sciences (SPSS). The results of the study show that red flags have a significant effect on fraud detection
PKM Kelompok Mutiara Nepo Melalui Perbaikan Tata Kelola, Pemasaran, Dan Diversifikasi Produk Perikanan dengan Pendekatan Sibaliparri Haeruddin Hafid; Sri Amalia Edy; Nur Fadillah; Nur Hidayah; Rahmat Januar Noor
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6713

Abstract

Sibaliparri merupakan bentuk kerja sama antara suami dan istri dalam menjalankan rumah tangga baik permasalahan sosial (mengurus dan mendidik anak) serta permasalahan ekonomi (seperti pemenuhan kebutuhan hidup). Kelompok Mutiara Nepo merupakan Masyarakat nelayan yang belum optimal dalam memanfaatkan potensi sumber daya khususnya pada hasil tangkapan ikan. Salah satu potensi yang diabaikan adalah hasil tangkapan berupa ikan non target (tangkapan sampingan dan buangan) seperti ikan layur dan ikan tembang. Mayoritas hasil tangkapan non target berakhir pada produk berupa ikan kering yang dijual pada pasar lokal. Tujuan kegiatan program kemitraan masyarakat yang dilakukan yaitu : 1) meningkatkan motivasi usaha anggota mitra, 2) melakukan diversifikasi produk perikanan, 3) meningkatkan akses pemasaran. Kegiatan dilaksanakan dalam bentuk pelatihan dengan menggunakan metode ceramah, diskusi, pelatihan pembuatan produk dan pendampingan. Hasil dari kegiatan ini adalah adanya peningkatan motivasi usaha khususnya istri dari anggota mitra serta tata kelola kelompok mitra, diversifikasi produk perikanan sebanyak 3 produk (abon, bakso, nugget), dan tersedianya akun media sosial milik mitra untuk memasarkan produknya.
Pengelolaan Keuangan Daerah: Sebuah Kajian Fenomenologi terhadap Defisit Anggaran Kabupaten Majene Sufyan Amirullah; Sri Amalia Edy; Sari Fatimah Mus
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5, No 1, Januari 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v0i0.4509

Abstract

The budget deficit is an economic challenge in various regions in the last few decades. This is due to the expansion of government activities so that the main part of the total demand is allocated to spending, but on the income side the government is lacking to cover its large expenditures. This research focuses on the phenomenon of deficits that occur in Majene Regency for the 2022 fiscal year using a phenomenological approach with the concepts of noesis and noema to express intentionality and uses five (5) main stages of data analysis according to Moustakas. The goal to be achieved is to examine more deeply related to financial management in the realization of the Regional Revenue and Expenditure Budget (APBD) which is the cause of the deficit. The results of the study indicate that the main cause of the deficit is the failure to achieve the local revenue target and the program of activities has been running for a while, then efforts have been made to overcome and prevent the deficit, namely issuing circulars regarding the implementation of activity programs, conducting budget rationalization and evaluation of activity programs but also there are obstacles in its implementation such as changes in central government policies, the 2023 APBD contains political elements and there is no PERDA Accountability.
Co-Authors Haeruddin Hafid Irawati Irawati Nur Fadillah Nur Hidayah Rahmat Januar Noor Sari Fatimah Mus Sufyan Amirullah