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Hernianti Harun
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jurnalak99@gmail.com
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herniantiharunanty@gmail.com
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Kampus II, Jl. Jend. Ahamad Yani KM. 6 Parepare Sulawesi Selatan 91131
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Journal AK-99
Published by Universitas Muhammadiyah Parepare
ISSN : -     EISSN : 27756726     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 Diterbitkan 2 kali Setahun, Mei dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 2 No 2 (2022): Journal AK-99" : 10 Documents clear
The Impact Of Covid-19 On Operational Costs At Communication And Informatics Services In Parepare City Abdul Azis; Hasdiana; Nurfitria
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The purpose of this study was to analyze the impact of the operational costs at Communication and Informatics Services in Parepare City before and during the Covid-19 pandemic. This type of research was a comparative qualitative descriptive study by conducting analysis to look for existing phenomena. The results of this study indicate that the amount of expenses increases. Judging from the amount of expenses that are large compared to the allocated budget, the Communication and Informatics Serviceswas experiencing a deficit. One reason is that part of the budget has been diverted to the handling of the Covid-19 disaster. This was done to align with regional financial capabilities in anticipating and strengthening programs deemed capable of tackling Covid-19. To overcome the deficit, it can be done by reducing subsidy expenditures, saving every routine expenditure, evaluating expenditures based on priorities and reducing costs for ineffective programs.
The Effect Of Village Fund Allocation On Poverty In Maiwa District (Case Study In Lebani Village And Labuku Village) Sariana Damis; Nurlaela Kartina
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The purpose of this study was to determine the effect of village fund allocation on poverty in Maiwa District, especially Lebani Village and Labuku Village. The data collection technique used in this study is documentation. The data used are data realization of village fund allocation, and poverty data with quantitative descriptive analysis techniques using simple linear regression analysis tools with simple regression tests, normality tests, coefficient of determination R2 tests, with hypothesis testing using the T test. Based on the analysis results obtained from SPSS ver22 with a significant value of 0.003 <0.05 which indicated that village fund allocation has a positiveand not significant effect on poverty in the Maiwa District, especially in Lebani Village and Labuku Village. With value coefficient of determination R2 was 8.03%, this means that village fund allocation can affect poverty.
The Effect Of Regional Revenue And Expenditure Budget Realization On Economic Growth In Enrekang Regency Yasri Tarawiru; Fitriani; Nur Wildayanti B
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The purpose of this research is to determine the effect of the revenue budget realization on economic growth in 2016-2020 period, to find out regional expenditure on economic growth in Enrekang Regency for 2016-2020 period, to find out theregional revenue and expenditure budgets realization has an effect on economic growth in 2016-2020 period. Quantitative (descriptive) analysis method, which analyzes data on the Regional Revenue and Expenditure Budgets realization on economic growth in Enrekang Regency. Quantitative method, multiple linear regression method, namely to see the effect of regional revenue (X1) and expenditure (X2) oneconomic growth (Y). The results of the study stated that from the table of results of the f-test analysis, namely the effect of regional revenue on economic growth obtained the value of t-count > t-table (-2,101 < -2,131) at a significant level of 0.05. Then there is a significant effect between revenue and the value of economic growth. So that hypothesis 1 is accepted. Based on the partial test results, on the table of t-test analysis, the effect of regional expenditure on economic growth is obtained by the value of t-count > t-table (-1.980 <-2.131) at a significant level of 0.05, so Ha is accepted, meaning that partially there is a significant effect between regional expenditure and economic growth. So that hypothesis 2 is accepted. In the study entitled the effect of regional revenue and expenditure budgets realization on economic growth in Enrekang Regency. The variable used in this study was the effect of regional revenue and expenditure budgets on economic growth being the independent and dependent variable, namely the regional revenue and expenditure budgets has a significant effect. So that hypothesis 3 is accepted.
Analysis Of Fixed Asset Management Based On The Ministry Of Home Affairs Regulation Number 19 Of 2016 In Parepare City Akhsan; Andi Hikmah
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to determine the management of fixed assets in Parepare City based on Ministry of Home Affairs Regulation Number 19 of 2016. It is hoped that the results of this study can become a source of reference for further researchers as well as information for the Government of ParepareCity. The data collection techniques used are documentation, observation, interviews, literature study and internet media with data sources was personal paper and place. The analytical technique used is descriptive qualitative analysis. The results of the study showed that in the management of regional property in the Badan Keuangan Daerah in Parepare City, it refers to the Ministry of Home Affairs Regulation Number 19 of 2016 about the management of regional property. Management of regional property at Badan Keuangan Daerah in Parepare City is carried out starting from planning, procurement, use, utilization, security and maintenance, appraisal, transfer, destruction, write-off, administration as well as supervision and control as stated in the Ministry of Home Affairs Regulation Number 19 of 2016. The inhibiting factor in the capital expenditures managementis the uneven quality of human resources, so that there are still human resources who have not dominate the guidelines for managing the regional property.
The Effect Of Individual Morality And Internal Control System sagainst Fraud At The Publicservice Center In Pinrang Regency Hernianti Harun; Irwan
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to obtain evidence of the individual morality effect in committing acts of accounting fraud (fraud) and to obtain evidence of the effect of the internal control system in committing acts of accounting fraud (fraud). The data collection technique used in this study was a questionnaire. The sample in this study amounted to 87 respondents. The analysis used in this study was multiple linear regression. The results in this study indicate that individual morality had a negative and significant effect on fraud. This means that the bad individual morality, the higher the level of accounting fraud. Furthermore, the internal control system had a negative and significant effect on fraud. This means that the bad internal control system, the higher the level of accounting fraud.
Analysis Of The Composition Of Direct Spending And Indirect Spending At The Environmental Services In Enrekang Regency Syarifuddin Yusuf; Nurwani M; Devi Milayanti
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to determine the composition of direct and indirect spendingat the Environmental Services in Enrekang Regency. The data collection techniques used in this study was interviews and documentation. The sample in this study were the statement of budget realization from Regional Revenues and Expenditure Budget (RREB) for the Environmental Servicesin Enrekang Regency from 2017 to 2019 period. The data analysis technique used in this study was expenditure compatibility analysis. The results of the study showed that: 1) In 2017-2019 periode, it can be seen that the allocation of direct spending and indirect spending of the Environment Services in Enrekang Regency was 62,76% : 37,24% in 2017; 70,78% in 2018: 29,22% and in 2019 it was 69,88%: 30.12%. Thus, in 2017 the composition of regional spending was not ideal; 2) In 2018 and 2019 the composition of regional spending was ideal, which means that in those years the Environmental Service in Enrekang Regency had used their regional spending for regional economic development; 3) The procedure for direct spending and indirect spending at the Environmental Service in Enrekang Regency is accordance with domestic regulations Number 21 of 2011 aboutGuidelines for Regional Financial Management.
Evaluation Of The Use Of The Siskeudes Application In Efforts To Improve The Quality Of Village Financial Accountability (Case Study In Batu Mila Village District Maiwa Kab. Enrekang) Darmawan; Rika Rahma; Erma
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The method used is a qualitative research method. This study aims to determine how the evolution of the use of the Village Financial System Application in Batu Mila Village and the quality of village financial accountability after the application of the Village Financial System Application. Data collection techniques used are observation, interviews, documentation, literature study, internet searching. This study uses the term informant, namely village employees who understand and are directly involved in the process of using the Village Financial System Application and the people of Batu Mila Village who feel the benefits of implementing the application. The data analysis techniques used were data reduction, data presentation, and data conclusion. From the results of the evolution of the use of the village financial system application in Batu Mila Village, it is known that Batu Mila Village regularly updates the village financial system application version every year, this is done so that the village can use existing and improved features or the latest features of the application to support the creation financial reports. Then for the quality of financial accountability in Batu Mila Village, after the implementation of the Village Financial System Application, it was found that there had been an increase due to the implementation of the principles of village financial management and balanced with compliance with applicable regulations when managing existing funds.
The Effect Of Regional Financial Efficiency Level On Budget Performance Of Regional Original Income In Parepare City For 2014-2018 Period Yadi Arodhiskara; Muhammad Hatta; Ariana
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to determine the effect of regional financial efficiency level on the budget performance inRegional Original Income in the City of Parepare for 2014-2018 period. The data collection techniques used in this study are observation and documentation. The subjects in this study were the research samples, namely the regional financial documents of Parepare City for 2014-2018 period. This study uses quantitative analysis. The results of the study concluded that: regional financial efficiency affects the budget performance of Regional Original Income in Parepare City. Regional financial efficiency for 2014 – 2018 period, the successive valuesare: 15.20%,17.24%, 14.67%, 13.07% and 12.82%. Meanwhile, the budget performance of Regional Original Income as measured based on the effectiveness ratio for 2014 - 2018 period, the valueswere: 130.12%, 94.42%, 98.77%, 99.74% and 89.07%. Both of these ratios depend on the realization of Original Regional Income received by the regions.
Accountability For Village Funds Management For Corruption Prevention In Patampanua District, Pinrang Regency Arham; Fatimah; Azhabu
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to identify and analyze the accountability of village funds management and its impact on corruption prevention in Patampanua District and provide information openly about transparency and accountability to the public about village fund management in the region. The data analysis technique used in this research were descriptive qualitative. The research results showed that village fund management is accountable and free from corruption. This is indicated by the involvement of the community in the implementation of village fund activities, secondly, all the resources used, both human and material, were obtained from the village itself, and thirdly, all the results of implementation activities made transparent billboards regarding the details of the funds and the size of the development.
Analysis Of Determination Of The Grain Purchase Prices At Pt. Pertani (Persero) Unit Penggilingan Padi (Upp) In Pinrang Regency Jumriani; Muh. Alwi; Nurlinda Habi
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Based on the Regulation of the Minister of Trade Number 24 of 2020 concerning Determination of Government Purchase Prices for Grain or Rice. Pricing is one that plays a big role in determining the success of a business, especially those engaged in buying and selling goods or company products. Determining this can be done in various ways, one of the most common is by adding a certain percentage of payment costs to all goods in the product. This study aims to analyze and find out the determination of the purchase price of grain applied to PT.Pertani (Persero) Paddy Milling Unit, Pinrang Regency. The data collection techniques used in this study were direct observation, interviews and documentation. The data analysis technique used in this research is descriptive qualitative analysis technique. The results in this study in setting the purchase price of grain is done manually. Even though there are rules that regulate it, it is difficult to make adjustments because of the conditions, location and conditions in the field. In purchasing grain, it must be according to predetermined standards, namely, having good quality, moisture content in the range of 22% -25%, the purchase price can vary because it is influenced by several factors, including weather, harvest amount, location, and price market.

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