17 research outputs found
ANALISIS KOMITMEN PROFESIONAL AUDITOR DAN PERBEDAAN BERDASARKAN PERSPEKTIF GENDER DI INDONESIA
No full textPenelitian ini menguji komitmen profesional Auditor dan juga menguji perbedaan Auditor laki-laki dan Auditor perempuan terhadap komitmen profesional Auditor di Indonesia. Populasi dalam penelitian ini ialah Auditor laki-laki dan Auditor perempuan anggota Institut Akuntan Publik Indonesia (IAPI), yang bekerja di Kantor Akuntan Publik (KAP) yang berjumlah 968 orang. Pengambilan sampel dalam penelitian ini dilakukan dengan teknik sampel acak sederhana (simple random sampling). Penentuan besaran sampel dilakukan agar dapat digeneralisasi dengan mengacu pada rumus Slovin. dan memperolah jumlah sampel sebanyak 283 orang Auditor, serta dapat diolah senyak 107 sampel. Pengumpulan data dilakukan dengan metode survei.
Hasil penelitian menemukan bahwa Auditor di Indonesia bangga menjadi bagian dari profesi yang digelutinya. Hal ini menunjukkan bahwa Auditor di Indonesia mempunyai komitmen yang tinggi terhadap profesinya. Komitmen yang tinggi terhadap profesi mencerminkan ketaatan terhadap kode etik profesi yang digelutinya. Hasil penelitian ini juga menemukan bahwa tidak ada perbedaan signifikan antara Auditor laki-laki dan Auditor perempuan terhadap komitmen profesional Auditor.
Kata-kata Kunci: Komitmen Profesional, Gende
PENGARUH TIME BUDGET PRESSURE, KOMPETENSI, DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR
No full textPenelitian ini bertujuan untuk mengetahui pengaruh time budget pressure, kompetensi, dan kpmpleksitas tugas terhadap kinerja auditor. Penelitian ini dilakukan di Kantor Akuntan Publik di Makassar dengan sampel 65 orang. Metode pengumpulan data adalah dengan menggunakan daftar kuesioner. Sedangkan metode analisis data dengan menggunakan analisis berganda dan Moderated Regression Analysis (MRA) menggunakan alat bantu SPSS versi 22. Hasil penelitian menunjukkan bahwa Time Budget Pressure, Kompetensi, dan Kompleksitas Tugas berpengaruh signifikan terhadap kinerja auditor dengan hasil responden sebanyak 4,061 untuk variable time budget pressure, nilai 4,145 untuk variable kompetensi, dan 4,170 untuk hasil olah data dari variable kompleksitas tugas dan hasil yang di dapatkan olah data untuk variable dependen atau kinerja auditor adalah 4,085
REVEALING AND BUILDING THE PROFESSIONAL COMMITMENT OF AUDITOR THROUGH LOCAL WISDOM PERSPECTIVE OF THE KAILI COMMUNITY
No full textThis study aims to reveal the professional commitment of auditor in local wisdom perspective of the Kaili ethnic community. Qualitative approaches through data reduction and interpretation are used as data analysis. Source triangulation through the case which related to auditor professional commitment was implemented to get a total comprehension. The elaboration result of auditor professional commitment with the local wisdom of Kaili ethnic indicates that auditor professional commitment will be faded by the individual behaviour which are nevadai, nenavusaka, and nebagiu. In contrary, the auditor professional commitment can be maintained if the auditor adheres to the Kaili’s cultural values of local wisdom in doing good that relates to daily life, namely ane mamate rai nembali, pakadoli gau nemo mabali (to always doing good in life, do not bother it with wickedness), ane raja madago, maria rasi (good favor brings many benefits), belo raporia belo rakava (good deeds will be rewarded with good deeds)
Analysis of heavy metal content of Pb in ballast water tank of commercial vessels in port of Tanjung Emas Semarang, Central Java province
No full textANALISIS PENGENDALIAN INTERN TERHADAP PENGENDALIAN PIUTANG TAK TERTAGIH PADA PT. TELKOM INDONESIA Tbk. MAKASSAR
No full textThis study was aimed at analyze of internal Control on Uncollectible Accounts at PT. TelkomIndonesia Tbk in Makassar. The data used were primary and secondary data. Data collectiontechniques used were observation, interviews, questionnaires, documentation. The data analysis technique used were data validity test, data test, hypothesis test, partial test, instrument reliability test. The result of this study indicated that in internal control influenced positive and significantly on the control of uncollectible accounts at PT. Telkom Indonesia Tbk Makassar.
Memaknai Independensi Auditor dengan Keindahan Nilai-Nilai Kearifan Lokal Siri' Na Pacce
No full textMenumbuhkan dan Mengembangkan Kemandirian Mahasiswa Institut Agama Islam Az-Zaytun Indonesia Dalam Pendanaan Studi
No full textIndependence is not something that is gained overnight but rather develops over time. Independent character already exists and grows in each individual; it\u27s just that the development is different. Students in the age range of 18–25 years are categorized as being in the late adolescent and early adult development stages, where they should already have independence in making decisions and economic independence. The purpose of this research is to find out what obstacles IAI AL-AZIS students experience in funding their studies and what plans they will take to secure funding for their studies. The research methodology used in this study is a qualitative approach using the Miles and Huberman method, namely three activity streams: (1) data reduction; (2) data presentation; and (3) drawing conclusions. In collecting data, the author uses the snowball sampling technique. The results of this study indicate that there are several plans that will be carried out by IAI AL-AZIS students in an effort to fulfill study funding, namely: 1) sharing the burden with parents; 2) having internships and/or work; 3) looking for scholarships; and 4) entrepreneurship. There are several things that become obstacles for students in fulfilling study funding, including 1) their parents\u27 economic limitations and family problems; 2) coordinator scholarships that drop periodically; 3) fulfillment of daily needs; 4) a low salary; and 5) it is difficult to develop a business.Keywords: Independence; Study funding; Students. AbstrakKemandirian bukan merupakan sesuatu yang didapatkan secara instan melainkan berkembang mengikuti proses kehidupan seseorang. Karakter mandiri telah ada dan tumbuh dalam setiap individu hanya saja perkembangannya yang berbeda-beda. Mahasiswa pada rentang usia 18-25 tahun dikategorikan berada di tahap perkembangan remaja akhir dan dewasa awal, dimana seharusnya telah memiliki kemandirian dalam membuat keputusan dan kemandirian ekonomi. Tujuan penelitian ini adalah untuk mengetahui hambatan apa saja yang dialami Mahasiswa IAI AL-AZIS dalam pendanaan studi dan rencana apa yang akan mereka ambil dalam memenuhi pendanaan studi. Metodologi penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan metode Miles & Huberman yakni dengan tiga alur kegiatan, (1) reduksi data; (2) penyajian data, dan (3) penarikan kesimpulan. Dalam mengumpulkan data penulis menggunakan teknik snowball sampling. Hasil dari penelitian ini menunjukkan bahwa terdapat beberapa rencana yang akan dilakukan oleh Mahasiswa IAI AL-AZIS dalam upaya memenuhi pendaan studi yaitu dengan 1) berbagi beban dengan orang tua; 2) memiliki kegiatan magang (instership) dan atau bekerja; 3) mencari beasiswa; dan 4) berwirausaha. Adapun beberapa hal yang menjadi hambatan Mahasiswa dalam memenuhi pendanaan studi diantaranya yakni 1) keterbatasan ekonomi orang tua dan masalah keluarga; 2) beasiswa koordinator yang turun secara berkala; 3) pemenuhan kebutuhan sehari-hari; 4) gaji yang rendah; dan 5) sulit mengembangkan usaha.Kata Kunci: Kemandirian; Pendanaan studi; Mahasisw
THE EFFECT OF SERVICE QUALITY IN ENHANCING CONSUMER SATISFACTION
No full textThis article reviews the mechanism of sharia leasing, as well as its implementation in the joints of life. This review aims to provide an overview of the activities, mechanisms, and implementation of the sharia leasing mechanism through learning conducted at Muhammadiyah Purwokerto University in the Management Information System course.
This type of research is qualitative research because it does not contain elements of numerical analysis and this research method is legal because the author chooses to use the National Sharia Council fatwa as a legal provision for solving the problem. The analysis and conclusions are based on the legal basis. In addition, the author also uses a series of books and literature related to the topic under review, including fatwas as data collection. The measuring instrument in this research uses DSN-MUI fatwas related to the topic, especially in knowing the law of leasing from the perspective of Islamic law.
The process of implementation is reviewed on the system and mechanism of Islamic leasing that uses Islamic principles in it. The description and laws that apply in it show that this application is important to be considered and implemented by Islamic leasing. Therefore, a measuring tool is needed to find out which boundaries should be used in its implem
entation.Service quality is an important factor that could influence many aspects that lead to customer satisfaction, indicators included in service quality such as reliability, responsiveness, and empathy, have strong connection toward its player, which is the human resources. These make the service quality success depends on the quality of human resources. The purpose of this paper is to explore how service quality contributes toward customer satisfaction, and how it enhances customer satisfaction. The result of this paper indicates that service quality have positive and significant influence toward customer satisfaction, the real life scenario explain that the better the service customer received, the more satisfy they are, the explanation for this located in the definition of customer satisfaction, satisfaction indicates the gap between the expectation and they service they received, therefore from this point, it explain that the better the service, the higher the customer satisfaction. In order to achieve this, company must have good selection model in the recruitment process, recalling that, service quality determined by the quality of human resources
Equity jurnal ekonomi, manajemen dan akuntansi
No full textEquity jurnal ekonomi, manajemen, dan akuntansi ini diterbitkan oleh STIE-YPUP Makassar sebanyak dua kali dalam setahun.84 hlm.; 24 C
