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All Journal Advances in Applied Accounting Research Advances in Managerial Auditing Research Advances in Community Services Research
Kirana Ikhtiari
Universitas Muslim Indonesia, Indonesia
Economics, Econometrics & Finance Other

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Internal Control System for Cash Receipts in Hospitals Ummu Kalsum; Kirana Ikhtiari
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.102

Abstract

An organization's internal controls are the checks and balances in place to keep the business running smoothly and safeguard its assets, particularly its cash reserves. The Makassar Regional General Hospital is the focus of this study because it is a public hospital controlled by the Makassar City government. The research was conducted to assess the efficacy of the internal control system for cash receipts. The descriptive approach was used to analyze the data collected on the internal control system for cash receipts at the Makassar Regional General Hospital. Both primary and secondary sources are employed to compile the qualitative data used. Methods of gathering information via interviews and observations. Based on the study's findings, it can be determined that the Makassar Regional General Hospital has a good cash receipts internal control system in place, with some room for improvement.
Analyzing Audit Quality: Experience, Motivation, Audit Fees with Auditor Ethics as Moderator Nur Alfira Abrar; Julianty Sidik Tjan; Kirana Ikhtiari
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.111

Abstract

This study seeks to determine and analyze the impact of experience, auditor motivation, and audit fees on audit quality at public accounting firms in Makassar, Indonesia, with auditor ethics serving as a moderator. This study employs primary data to conduct quantitative research with a total of 46 auditors from 9 KAP. Utilizing a questionnaire, the data collection method consisted of collecting information via questionnaire. Auditors registered with KAP Makassar City comprised the study's sample population. Multiple linear regression employing Smart PLS 3.0 software is the statistical technique used to test the hypothesis. According to the analysis performed, experience, auditor motivation, and audit fees have a positive and significant effect on audit quality, while auditor ethics as a moderator of experience and audit fees has a negative and insignificant effect on audit quality.
Microenterprise Cash Management Training for Mitigating Financial Distress Kirana Ikhtiari; Nurfadila Nurfadila; Muslim Muslim; Entis Sutisna; Yana Ameliana
Advances in Community Services Research Vol. 1 No. 2 (2023): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v1i2.123

Abstract

This community service activity is designed to provide guidance to the Tamangapa Village community, particularly individuals involved in businesses, on effective cash management practices to mitigate the risk of financial failure (financial distress) and enhance their business's survival and competitiveness. The chosen approach for supporting this community service program is the participatory method, which involves direct involvement of partners in all aspects of the activity, starting from the preparation stage through to the implementation of the activities. The primary form of activity is conducting cash management training meetings aimed at preventing financial distress. The research findings resulting from this community service activity indicate that the application of participatory methods and cash management training has led to noticeable improvements in the financial management abilities of the Tamangapa Village communities with businesses. As a result, participants have gained a better understanding of effective cash management practices. Moreover, the evaluation and monitoring of the activity's implementation have demonstrated that participants have become adept at identifying potential risk areas within their businesses that could lead to financial distress. They have also proactively implemented suitable measures to address these risks. Additionally, the participants now recognize the significance of maintaining organized and accurate financial transaction records, which has contributed to enhancing the sustainability and competitiveness of their businesses. The results of this service activity indicate that the cash management model, combined with a participatory approach, is both effective and sustainable in aiding rural communities or areas with high levels of entrepreneurship to overcome financial challenges and bolster the competitiveness of their businesses.
Snack Tower as A Contemporary Business Opportunity to Increase Village Income Kirana Ikhtiari; Nurfadila Nurfadila; Fifi Nurafifah Ibrahim; Hasnidar Syam; Musliha Shaleh
Advances in Community Services Research Vol. 2 No. 1 (2024): September - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i1.160

Abstract

Purpose: The specific aim was to provide training in making Snack towers, gift items made from snacks shaped like tarts or birthday cakes. These towers serve as an alternative option for gifts during important occasions. Study design/methodology/approach: The community service activity involved conducting training sessions in Snack tower making for the residents of Julukanaya Village to equip the participants with the necessary skills and knowledge to create Snack towers. The production process was designed to be cost-effective, allowing for adjustments based on individual budget constraints. The affordability of Snack towers led to high demand among the public. Findings: The community service activity successfully trained the residents of Julukanaya Village, enabling them to acquire new skills. The interest and enthusiasm of the community members were encouraged through this program, with the potential to increase their economic income. The Snack Tower production was identified as a contemporary business opportunity, presenting a viable option for new entrepreneurs. The Snack Tower business can also create employment opportunities for the surrounding community. Originality/value: The affordability and popularity of Snack towers make them a valuable option for gifts and presents during important occasions. The collaboration between the community and the trainers in this program can unleash the entrepreneurial potential of the Julukanaya Village community and contribute to the region's economic growth.
Co-Authors Entis Sutisna Fifi Nurafifah Ibrahim Hasnidar Syam Julianty Sidik Tjan Musliha Shaleh Muslim Muslim Nur Alfira Abrar Nurfadila Nurfadila Ummu Kalsum Yana Ameliana