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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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INDONESIA
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 72 Documents
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ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN PENDAPATAN DESA KECAMATAN BELAWA KABUPATEN WAJO (STUDI KASUS PADA DESA LEPPANGENG) Desi Darma Yanti; Sariana Damis
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The village has a function as the closest government center for the community. This study aims to analyze the accountability of village fund allocation (ADD) and analyze the accountability of Leppangeng Village Income, Belawa District, Wajo Regency. Data collection techniques by conducting interviews, observations and documentation. There were 7 informants in this study who were involved in Village Fund Allocation (ADD) and Village Revenue accountability. The data analysis technique in this study is qualitative with a descriptive analysis approach that describes the accountability of Village Fund Allocation (ADD) and Village Income based on the planning, implementation and accountability system in the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management. The results showed that the Management of Village Fund Allocation (ADD) and Village Revenue both administratively and technically by applying the principles of accountability supported by the principles of transparency, accountability, and participation. The management is also in accordance with applicable regulations, although there are still some obstacles faced by the Village Apparatus.
SISTEM PERHITUNGAN BAGI HASIL SIMPANAN DAN PEMBIAYAAN AKAD MUDHARABAH (STUDI KASUS PADA BANK MUAMALAT) Novi Sulastry
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The development of Islamic banking was marked by the approval of Law No. 10 of 1998. In the Law is regulated in detail the legal foundation as well as the types of businesses that can be operated and implemented by Islamic banks. This research aims to find out the existence of the deposit revenue sharing system and the financing of mudharabah contracts at Bank Muamalat Parepare Branch. The data collection techniques used are observation, documentation and interviews with person paper and place data sources. The analysis technique used is qualitative descriptive analysis. The results showed that the calculation of the revenue share of savings deposits at Bank Muamalat Parepare Branch by dividing the average customer's funds by 1000 which is the investment value of the distribution every thousand rupiah, then the results of the calculation are multiplied by the ratio divided by 100. The share of revenue sharing between Muamalat Parepare Branch and customers / mudharib for financing funds engaged in project or construction business, production business, business services is 60% of the profit for the entrepreneur or customer / mudharib and 40% of the bank share.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PT. PERTAMINA (PERSERO) PAREPARE Selvita Sari
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

The contribution of sustainable development with corporate sustainability is twofold. First, it helps establish areas that require corporations to focus on: environmental, social, and economic performance. Second, it provides a common social goal for corporations, governments, and civil society to work towards: ecological, social, and economic sustainability. Like sustainable development, corporate social responsibility (CSR) is also broad, as a dialectical concept. This research aims to find out the Implementation of Corporate Social Responsibility (CSR) in PT. Pertamina (Persero) Parepare.Data collection techniques used in this research are interviews, observations, documentation. The data analysis techniques in this study use qualitative descriptive analysis. The results of the study show that the implementation has been carried out by PT. Pertamina (Persero) Parepare is in accordance with the Law governing CSR and the implementation stage is in accordance with the theory put forward by expert opinion. Implementation of CSR program of PT. Pertamina (Persero) Parepare has been implemented well because it is seen from the stage carried out and plus the strategy used and support from the parties involved who make the program run well and smoothly. As well as the success of the CSR program of PT. Pertamina Persero can be seen in the resulting impact, namely by increasing the knowledge of fishermen by cultivating vanamei and tilapia shrimp.
APLIKASI PENGUKURAN KINERJA MENGGUNAKAN BALANCED SCORECARD APPROACH PADA PT. POS INDONESIA (PERSERO) CABANG PAREPARE Darmawan; Subhan Risqi
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Pengukuran kinerja memegang peranan penting dalam dunia usaha, dikarenakan dengan dilakukannya pengukuran kinerja dapat diketahui efektivitas dan penetapan suatu strategi dan penerepannya dalam kurun waktu tertentu. Penelitian ini bertujuan untuk mengetahui pengukuran kinerja keuangan dan untuk mengetahui pengukuran kinerja dengan menggunakan pendekatan balanced scorecard di PT Pos Indonesia (Persero) Cabang Parepare. Teknik pengumpulan data dalam penelitian ini adalah observasi, kuesioner dan dokumentasi. Teknik analisis data yang digunakan peneliti memiliki 4 perspektif, yaitu financial perspective, customer perspective, internal business process perspective serta learning and growth perspective. Hasil dari peneliti di bagian kinerja keuangan PT Pos Indonesia (Persero) Cabang Parepare berdasarkan rasio keuangan selama 4 tahun mulai dari tahun 2015 hingga 2018 sebesar 93% yang berarti sehat dari segi standar kinerja BUMN. Jika dilihat dari perbandingan antara pengukuran kinerja keuangan dengan balanced scorecard di PT Pos Indonesia (Persero) Cabang Parepare menunjukkan bahwa pengukuran kinerja keuangan sebesar 93% atau sehat namun hanya dari segi keuangan. Sedangkan jika balanced scorecard adalah 86% itu jauh lebih baik dan komprehensif dibandingkan dengan cara kinerja keuangan saja.
PENGARUH AUDIT INTERNAL TERHADAP TRANSPARANSI KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PAREPARE Jumriani Jumriani; Diah Purnama Indah
Journal AK-99 Vol 2 No 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk mengetahui sistem audit internal, sistem transparansi keuangan dan pengaruh Audit Internal terhadap transparansi keuangan Perusahaan Daerah Air Minum Kota Parepare. Dengan metode kuantitatif, Penelitian ini dilakukan di PDAM Kota Parepare diketahui sistem audit internal telah berfungsi cukup baik dengan persentase sebesar 73% dipengaruhi dengan 5 (lima) indikator. dari kelima indikator hanya indikator kerahasiaan yang berfungsi dengan baik, dan transparansi keuangan memperoleh persentase 76% artinya telah berjalan dengan baik dikarenakan telah melakukan keterbukaan akan informasi yang dianggap material untuk disampaikan. Hasil uji regeresi menunjukkan audit internal berpengaruh positif terhadap transparansi keuangan dengan besar pengaruh audit internal terhadap transparansi keuangan adalah 0,867 atau 86,7% bahwa auditor internal membantu pihak manajemen dalam mengidentifikasi kelemahan-kelemahan, kegagalan-kegagalan serta memberikan rekomendasi bagi kinerja dan membantu mewujudkan transparansi keuangan yang lebih baik pada Perusahaan Daerah Air Minum (PDAM) Kota Parepare.
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.

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