Femilia Zahra
@untad.ac.id
economics faculty/ department of accounting
University of Tadulako
RESEARCH, TEACHING, or OTHER INTERESTS
Accounting, Management Information Systems, Business, Management and Accounting, Information Systems
Scopus Publications
Scholar Citations
Scholar h-index
Scholar i10-index
Scopus Publications
H Thahir, S Hadi, F Zahra, N Hidayah, F Karim, R I Mendi, and M R Fatahilla
IOP Publishing
Abstract The world’s demand of essential oil has been increased and could contribute to increase the benefits for several countries. Indonesia has potential for patchouli farm and is one of largest exporter countries. Patchouli is one of the sources of essential oil has contributed to fill the high demand. Farmers has the key role in patchouli cultivation must sustain their production without harm the ecosystem. This study aims to identify the theory, experience and perspective of sustainable entrepreneurship in the agribusiness sector, namely patchouli cultivation. This study reviewed previous research on several data bases, including Google Scholar and Researchgate. Several articles related to research topics from reputable journals were collected. The results of this study were carried out succeeded in formulating a research model on the influence of sustainable attitudes, sustainable norms, sustainable behavior, achievement of opportunities, three points of sustainability, on sustainable entrepreneurship. The research model that was formed is recommended for further research. This conceptual paper formulates a model and requires empirical research to generalize the existence of the theory in the future. The research model formulated in this study is still relatively new in the field of sustainable entrepreneurship in patchouli cultivation.
Supriadi Laupe, Muhammad Ikbal Abdullah, Abdul Kahar, Fadli Moh. Saleh, Femilia Zahra, and Nur Avni Syamsuddin
Virtus Interpress
This study aims to develop a fraud disclosure model for corruption cases in the local government environment in Sulawesi through forensic accounting and investigative audits with internal auditor skepticism as moderating. Forensic accounting and investigative auditing are a series of relationships in the examination of fraud. Fraud becomes the main object that is fought in forensic accounting and is proven in investigative audits. This research was conducted by distributing questionnaires to all auditors at Finance and Development Supervisory Agency or Badan Pengawasan Keuangan dan Pembangunan (BPKP), Audit Board of the Republic of Indonesia or Badan Pemeriksa Keuangan (BPK), and internal auditors at Social Security Agency or Badan Penyelenggara Jaminan Sosial Kesehatan (BPJS Kesehatan) throughout Indonesia. The number of respondents whose opinions can be used for this study amounted to 118 questionnaires. The results showed that forensic accounting can reduce the level of disclosure of fraud. The results of other research studies also show that good investigative audit practices by auditors can reduce the level of fraud disclosure. Auditor skepticism in auditing practices can strengthen the forensic accounting relationship which results in a reduced level of fraud disclosure and investigative audit relationships which results in a reduced level of fraud disclosure.
Harifuddin Thahir, Suryadi Hadi, Femilia Zahra, Irdinal Arif, and Elimawaty Rombe
Growing Science
This paper aims to investigate sustainable tourism supply chains by examining the roles of environmental management, social support, and financial performance of tourist destination agencies. By placing the mediating role of innovativeness, this study developed a theoretical framework to explore the antecedents of tourism supply chain management. This research was conducted in a national park in Central Sulawesi, Indonesia, with 176 samples from tourism business actors. By using purposive sampling method, data analysis was performed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the analysis show a positive and significant influence of environmental management, social support, and financial performance on managerial innovation. These variables in the next analysis are estimated as antecedents of sustainable supply chain management (SSCM) in tourism, indicating positive and significant effects resulting from the analysis. In particular, the analysis also raises the important role of managerial innovation in improving the performance of sustainable supply chain management (SSCM) in tourism. Empirically, these findings underscore that the greater capabilities of the tourism organization in consolidating organizational resources, organizational performance and social support is more likely to increase the sustainability of SCM.
Marsyanda Eka Pratiwi, Muhammad Din, Rahma Masdar, Andi Mattulada Amir, Femilia Zahra, Abdul Kahar, and Lucyani Meldawati
Horizon Research Publishing Co., Ltd.
There are increasing demands from the public related to the accountability and transparency in public sector administration. The governments usually respond by providing financial information to the public. In order to fulfill public rights to the information, government is also establishing the efficient way to achieve transparency by utilizing information technology (IT) in both financial management and public administration. This study aims to analyze the effect of human resource capacity and government internal control systems on the value of local government financial reporting information using information technology as a moderating variable. The population in this study is the financial manager in 41 government units in Palu City, Indonesia. The sampling technique uses purposive sampling with analysis tools processing data using WarpPLS. The results showed that human resource capacity had a positive and significant effect on the value of local government financial reporting information. The results also revealed that government's internal control system had a positive and significant effect on the value of local government financial reporting information. In terms of moderating effects, the results found that the use of information technology moderates the relationship between human resource capacity and the value of local government financial reporting information and the relationship of the government's internal control system to the value of local government financial reporting information.
Femilia Zahra, Muhammad Ikbal Abdullah, Muhammad Din, Harifuddin Thahir, Harun Harun, and Jati Kasuma Ali
Growing Science
This study aims to analyze the effect of e-purchasing implementation on the reduction of fraud in government procurements in Indonesia. This study also analyzes the role of market access in mediating the effect of e-purchasing implementation on government procurement fraud. The study was conducted in all Procurement Service Units (ULP) of cities and districts in Indonesia. The questionnaires were sent electronically to 520 ULPs, but only 120 respondents could be used in this study. In analyzing data, the Structural Equation Modelling (SEM) was used with the support of the program Partial Least Square (WarpPLS 7.0) to examine the relationship between variables studied. The results show that the implementation of e-purchasing directly reduces the level of fraud in government procurements in Indonesia. Other findings of the study also indicate that the implementation of e-purchasing expands market access. The rise of market access in implementing e-purchasing will affect the level of frauds relating to procurement practices in the Indonesian government.
Femilia Zahra, M. I. Abdullah, A. Kahar, Muhammad Din and Nurfalah Nurfalah
Andi Mattulada Amir, Ridwan Ridwan, Muhammad Din, Nina Yusnita Yamin, Femilia Zahra, and Muh. Fiqram Firman
Growing Science
This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.