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All Journal Journal of Accounting and Investment Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Ilmiah Wahana Akuntansi Kelola: Journal of Islamic Education Management Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Atestasi : Jurnal Ilmiah Akuntansi

Rahmawati Rahmawati

Universitas Muhammadiyah Palopo

Author-ID : 2647496

Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH MOTIVASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA GUDANG BULOG DESA PATILA KECAMATAN TANALIL Muh. Yusuf; Rahmawati Rahmawati; Budiansah Budiansah
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 1, No 1 (2014)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep01.v1i1.20

Tujuan penelitian adalah untuk mengetahui dan menganalisis Pengaruh Motivasi Terhadap Produktivitas Kerja Karyawan Pada Gudang Bulog Desa Patila Kecamatan TanaLili. Penelitian yang dilakukan merupakan penelitian explanatory dan menggunakan metode survey. Populasi penelitian adalah karyawan gudang bulog di Desa Patila Kecamatan Tanalili yang berjumlah 29 orang. Teknik pengambilan sampel menggunakan random sampling diperoleh sebanyak 20 orang sampel. Metode analisis data yang dipergunakan dalam penelitian ini adalah analisis deskriptif dan Regresi Sederhana, dimana variabel bebasnya yaitu motivasi Karyawan sedangkan untuk variabel dependen yaitu Produktivitas Kerja. Hasil penelitian menunjukkan bahwa secara simultan (Uji F) variabel Motivasi berpengaruh signifikan terhadap variabel Produktivitas Kerja. Sedangkan untuk (Uji-t) dari hasil tersebut ternyata variabel motivasi yang berpengaruh positif signifikan terhadap Produktivitas Kerja dengan besaran nilai koefisien regresi sebesar 57,5%. Dengan demikian hipotesis dalam penelitian ini yang menduga bahwa motivasi berpengaruh signifikan terhadap produktivitas kerja karyawan Gudang Bulog Desa Patila Kecamatan Tanalili terbukti kebenarannya

Penyusunan Analisis Standar Belanja Pembangunan Gedung Dan Rehabilitasi Ruang Kelas Lingkup Pemerintah Kabupaten Buton Tahun 2019 Marwah Yusuf; Rahmawati Rahmawati; Aswar Aswar
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 3, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Abstrak. Keharusan Pemerintah pusat dan daerah dalam merumuskan Kegiatan penyusunan Analisis Standar Belanja (ASB) adalah implementasi amanat Pasal 89 Peraturan Menteri Dalam Negeri Nomor 59 Tahun 2007 tentang Pengelolaan Keuangan Daerah. Sehingga pemerintah kabupaten Buton perlu melakukan Analisis Standar Belanja (ASB) dalam menganalisis kewajaran beban kerja atau biaya setiap program/kegiatan dalam satu tahun anggaran, untuk mewujudkan efektif dan efisien sesuai dengan Asas Umum Pengelolaan Keuangan Daerah. Sehingga penyusunan ASB diharapkan dapat memberikan pengetahuan, sikap dan perilaku SKPD di Kabupaten Buton melalui kegiatan Pendampingan. Pendampingan ini menggunakan metode kuantitatif dan fokus group discussion. Analisis Standar Belanja (ASB) dapat dilakukan dengan metode biaya rata-rata dan metode OLS. Namun untuk penyusunan dokumen ASB di Kabupaten Buton akan menggunakan metode metode OLS (regresi) yang disesuaikan dengan kondisi kecukupan data. Dengan terbitnya Analisis Standar-Belanja (ASB) Kabupaten Buton Tahun 2019, sebagai informasi atau data yang dibutuhkan dalam mengalokasikan anggaran setiap lingkup Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Buton. Abstract. The central and regional governments' obligation in formulating the activity of compiling Shopping Standards Analysis (ASB) is the implementation of the mandate of Article 89 of the Minister of Domestic Affairs Regulation No. 59 of 2007. It concerning Regional Financial Management so that the Buton district government needs to conduct a Shopping Standards Analysis (ASB) in analyzing the reasonableness of the workload or cost of each program/activity in one fiscal year, to realize effective and efficient following the General Principles of Regional Financial Management. So that the preparation of ASB was expected to provide knowledge, attitudes, and behavior of SKPD in Buton Regency through the Mentoring activities, this assistance uses quantitative methods and focuses on group discussion. Spending Standards Analysis (ASB) can be done using the average cost method and the OLS method. However, for the preparation of ASB documents in the Buton District, OLS (regression) method is adjusted to suit the data sufficiency conditions. With the publication of the 2019 Buton Regency Standards-Expenditure Analysis (ASB), as information or data needed in allocating the budget for each scope of the Buton District Regional Work Unit (SKPD).

ANALISIS PERENCANAAN LABA PADA PERUM PEGADAIAN PASAR SENTRAL CABANG PALOPO Samsul Bachri; Rahmawati Rahmawati; Siti Nur Aisyah
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 1, No 1 (2014)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jm001.v1i1.29

Penulisan dalam penelitian ini membahas tentang analisis perencanaan laba pada perum pegadaian pasar sentral cabang palopo. Penelitian ini didasari pada pemikiran bahwa pentingnya perhitungan biaya volume laba untuk mencapai target laba pada perusahaan. Hal ini bertujuan untuk mengetahui apakah perencanaan laba dapat meningkatkan laba perusahaan pada perum pegadaian pasar sentral cabang palopo. Salah satu bagian yang penting pada perusahaan adalah perhitungan biaya volume laba untuk mencapai target laba yang diinginkan. Data yang digunakan berasal dari objek penelitian yaitu laporan keuangan selama 2 periode pada perum pengadaian pasar sentral cabang palopo. Analisis data yang digunakan adalah biaya-volume-laba (cost-volume-profit). Dari hasil penilaian dengan analisis biaya-volume-laba dan kaitannya dengan perencanaan laba, maka dapat disimpulkan bahwa selama 2 tahun terakhir (2011-2012) Perum Pegadaian Pasar Sentral Cabang Palopo mengalami peningkatan laba pada tahun 2011 sebesar Rp. 428.613.984, pada tahun 2012 sebesar Rp. 492.953.187.

Deconstructing the Concept of Corporate Social Responsibility: Social Investment on Luwu Indigeous Society Rahmawati Rahmawati
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research deconstructed the values contained in the concept of Corporate Social Responsibility (CSR) which is used by company for social investment aimed at prospering the community. In fact, consideration on such investment is merely for the profit and reputation of the company. The logos in this research is capitalist which is still the ideology of CSR so that deconstruction is conducted using symbol value of Kedatuan Luwu (Pakka and Payung Ri Luwu). The reality of corporate social responsibility is still on the implementation of handling negative impact caused by company activity. The company operates still with the purpose of maximizing profit which is still filled with material factors based on capitalist ideology. The deconstructed value is the value of profit that is taken into consideration is material in social activities that lead to the concept of capitalism. The intended profit should be the profit that becomes the economic impact of the activity so that the company earns profit and reputation done with dignity before the community and God. The methodology used was qualitative with the paradigm of postmodernism by deconstructing the indigenous symbols of Kedatuan Luwu by including "ade" and "sara" as the order that should be applied in the implementation of CSR to be accepted by local indigenous people. The result of this research was obtained after the researcher deconstructed the concept of CSR proposed by Elkington about Triple Bottom Line (People, Planet and Profit), and analyzing Triyuwono's deconstruction result by adding Prophet and God to CSR concept. From our analysis we found that conflicts between companies and indigenous people were due to the concept of CSR that only emphasized the impact of profit, planet, people, prophet and God were not enough if the way to implement and interact with the local community is still capitalist. Therefore, this study found that its solution is by destroying the logos of capitalism and deconstructing it using the traditional philosophy of Kedatuan Luwu "Pattuppu ri Ade'E Pasanre Ri Sara'E. The philosophy means that whatever conducted in Tana Luwu must be based on the Luwu customs and should not be contrary to the religion.

Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan Rahmawati Rahmawati; Halim Usman
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.36 KB)

The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.

PENGARUH CAPITAL ADEQUACY RATIO, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP RISIKO LIKUIDITAS PADA BANK UMUM SYARIAH DI INDONESIA Dinda Maharani Jaiz; Rahmawati; Asriany
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.021

This study aims to determine the effect of Capital Adequacy Ratio, solvability, and firm size on liquidity risk in Islamic banks in Indonesia. The population in this study were Islamic banks in Indonesia from 2014 to 2018. The research sample was 11 Islamic banks in Indonesia which were obtained by purposive sampling technique. The results showed the variable Capital Adequacy Ratio and solvability had a positive effect on liquidity risk in Islamic banks. Firm size does not have a positive effect on liquidity risk in Islamic banks.

Pengaruh Pengendalian Internal Dan Gaya Kepemipinan Terhadap Kecenderungan Kecurangan (Fraud) Fitra Rahmat Sakti; Rahmawati Rahmawati; Rahmad Solling Hamid
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.932

This study aims to examine the effect of Internal Control and Leadership Style on Fraud Tendency. This research is a quantitative research using primary data obtained from questionnaires. The object of this research are employees who work in the Manurung Palopo Cooperative. The sampling technique used a saturated sample. The method of analysis in this study used multiple linear regression analysis using SPSS 22 software. The results showed that internal control and leadership style had a negative and significant effect on the tendency to fraud. Keywords: internal control, leadership style, tendency to fraud

PENGARUH GAYA KEPEMIMPINAN, PRESTASI KERJA, LINGKUNGAN KERJA, SARANA DAN PRASARANA TERHADAP MOTIVASI KERJA PEGAWAI ADMINISTRASI Rahmat Rahmat; Rahmawati Rahmawati
Kelola: Journal of Islamic Education Management Vol 7, No 2 (2022): Kelola: Journal of Islamic Education Management
Publisher : Institut Agama Islam Negeri (IAIN) Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kelola.v7i2.2732

This study aims to determine how the work motivation of education staff in supporting administrative services, leadership style, work performance, work environment, facilities and infrastructure at IAIN Palopo. Design/methodology/approach – In this study, a quantitative approach was used. The data collected were 100 employees at IAIN Palopo Palopo Campus using a structured questionnaire, and the theoretical model was tested using the least partial structured equation modeling (PLS-SEM). In addition, convergent validity and discriminant validity were assessed. Findings - The desired results indicate that all variables were found to have a positive and significant influence on the work motivation of educational staff supporting administrative services, leadership style, work performance, work environment, facilities and infrastructure at IAIN Palopo. Practical implications – This research adds to the literature on work motivation of education personnel, and it is also beneficial for the academic community because it shows the ways and effects of working, employee loyalty, and quality of work. Therefore, this will help the leadership of a university in analyzing the motivations of employees in working in the work environment of an agency.

PENGARUH KECERDASAN INTELEKTUAL DAN KECERDASAN SPIRITUAL DALAM MENDETEKSI FRAUD Harun Alrasyid; Rahmawati Rahmawati; Rahmad Solling Hamid
SUBSTANSI Vol 5 No 1 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

This research aims to find out the influence of intellectual intelligence and spiritual intelligence in detecting Fraud. The study was conducted at the office of the Inspectorate of The Luwu Kingdom. There were 89 respondents as samples in this study using sampling techniques in the form of saturated sampling methods or censuses. Method of retrieving data using questionnaires. Data analysis techniques use multiple linear regression analysis analysis with Statistical Packages for Social Science (SPSS). The results found that the entire hypothesis in the study had been significantly proven. This means that intellectual intelligence and spiritual intelligence have a positive and significant effect in detecting Fraud.

Fraud detection dan fraud prevention dalam upaya tindakan kecurangan laporan keuangan desa Ayu Ayu; Rahmawati Rahmawati; Abid Ramadhan
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1147

Penelitian ini bertujuan untuk menguji pengaruh Fraud detection dan fraud prevention terhadap proses pencegahan fraud dalam pengelolaan dana desa di desa Tabbaja dan Desa Libukang di lingkungan Provinsi Sulawesi Selatan. Desain penelitian yang digunakan adalah kuantitatif dengan metode survey. Sampel pada penelitian ini adalah aparatur desa dengan kriteria masa jabatan sudah melebihi 1 tahun.Jumlah aparat desa yang memenuhi kriteria sampling tersebut adalah sebanyak 30 orang responden. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh langsung dari sumbernya. Data yang digunakan berupa opini dari subyek penelitian yang dikumpulkan dengan mengunakan metode survei yaitu melalui kuesioner.yang mendapat bantuan dana desa. Data hasil jawaban kuesioner dari responden diuji dengan analisis regresi linier berganda dan menghasilkan bahwa variabel pengaruh Fraud detection dan fraud prevention memiliki pengaruh yang positif terhadap pencegahan fraud pengelolaan dana desa.

Co-Authors Abid Ramadhan Ahmad Dahlan Alifkaningrum Almaqvira Asriany Asriany Aswar Aswar Ayu Ayu Budiansah Budiansah Bunyamin Bunyamin Dinda Maharani Jaiz Fitra Rahmat Sakti Halim Usman Harun Alrasyid Ibrahim Ibrahim Irma Jihan Astri Savira Lindasari Lindasari Marwah Yusuf Muh. Yusuf Nur Aisyah Nurhafifa Nurhafifa Rahmad Solling Hamid Rahmat Rahmat Rismawati Rismawati Samsul Bachri Siti Nur Aisyah Vika Mitasari

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