Articles
<![CDATA[Pengaruh Independensi Auditor, Emotional Intelligence, Spiritual Intelligence Terhadap Perilaku Etis Auditor dan Kinerja Auditor ]]>
<![CDATA[Ishak, Parmin]]>
<![CDATA[ ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.33096/atestasi.v1i1.63
<![CDATA[This study aims to measure the direct and indirect effects of auditor ethical behavior and auditor performance in terms of auditor independence, emotional intelligence, and spiritual intelligence in the Gorontalo Province Inspectorate and BPKP. The sampling technique in this study uses a total sampling method and a sample of 107 auditors is determined. the analytical tool used is IBM SPSS V24. Data was collected through questionnaires distributed directly to respondents. The results of this study found that Partially it was found that auditor independence and Emotional Intelligence variables significantly influence auditors' ethical behavior, but spiritual intelligence variables do not have a significant influence on the auditor's ethical behavior and their influence is negative. auditor independence and Emotional Intelligence variables have no significant effect on auditor performance. While the variables of spiritual intelligence and ethical behavior of auditors that have a significant influence on auditor performance.]]>
<![CDATA[Pengaruh Kompetensi Dan Penggunaan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan BUMDES ]]>
<![CDATA[Ishak, Parmin]]>;
<![CDATA[Fitria Syam]]>
<![CDATA[ Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ichsan Gorontalo ]]>
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DOI: 10.37195/jtebr.v1i2.45
<![CDATA[Penelitian ini bertujuan untuk mengetahui besaran pengaruh kompetensi dan penggunaan teknologi informasi akuntansi terhadap kualitas laporan keuangan bumdes di kecamatan Tilamuta. Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang di ukur dengan skala likert. Populasi penelitian ini adalah seluruh pengurus bumdes di kecamatan Tilamuta. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah menggunakan metode survey atau sampel jenuh dengan total responden sebanyak 48 responden. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kompetensi dan penggunaan teknologi informasi akuntansi secara simultan berpengaruh signifikan terhadap kualitas laporan keuangan dengan tingkat signifikan sebesar 45,9% sedangkan sisanya 54,1% dipengaruhi oleh variabel lain diluar model seperti pengalaman kerja, pelatihan dan tingkat pendidikan, kompetensi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dengan tingkat signifikan sebesar 56,9%, penggunaan teknologi informasi akuntansi secara parsial berpengaruh positif dan signifikan sebesar 26%. Hal ini menunjukkan bahwa semakin baik kompetensi dan penggunaan teknologi informasi akuntansi, maka semakin baik juga kualitas laporan keuangan yang di hasilkan.]]>
<![CDATA[Operational Audit of the Company's Sales Function E-Commerce Diabeaproject ]]>
<![CDATA[Machmud, Mulyana]]>;
<![CDATA[Syamsuddin, Syamsuddin]]>;
<![CDATA[Sholehah, Nur Lazimatul Hilma]]>;
<![CDATA[Ishak, Parmin]]>
<![CDATA[ JURNAL ECONOMIC RESOURCE Vol 3 No 2 (2021): March ]]>
Publisher : <![CDATA[Pusat Penerbitan Dan Publikasi Ilmiah Fakultas Ekonomi & Bisnis UMI ]]>
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DOI: 10.33096/jer.v3i2.699
<![CDATA[The purpose of this study was to determine whether the operational activities implemented by the sales function at the Makassar Diabeaproject company were running effectively. This type of research is a case study—data obtained by conducting documentation and interviews. The data analysis technique was using descriptive analysis based on the audit findings. This study indicates that the sales function's implementation has run quite effectively because it carries out almost all sales function activities. However, there are still some weaknesses that the company has. defects in the form of the absence of criteria guidelines for giving promos or discounts to buyers and no proof of transactions for payments via bank transfer]]>
<![CDATA[Understanding The Relationship Between Competitive Intelligence and Strategic Management of Universities: A Critical Review ]]>
<![CDATA[Rahmi, Nur]]>;
<![CDATA[Ishak, Parmin]]>;
<![CDATA[Oli'i, Nurhayati]]>
<![CDATA[ JURNAL MANAJEMEN BISNIS Vol 7 No 2 (2020): September - Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.33096/jmb.v7i2.560
<![CDATA[The purpose of this paper is to provide references for research on university strategic practice and intellectual intelligence. This research also aims at the current university strategic management situation, starting from the analysis of the relationship between competitive intelligence and university strategic management, discussing strategic analysis and strategic selection in the university's strategic management process. Strategic selection, implementation, and evaluation in four stages of interaction and relation to competitive intelligence. The method used in this study is a critical review of the implementation of strategic management at universities in Indonesia by taking several references from journals, magazines, news, and regulations of the Educational Institution. It was concluded that the strategic management and competitive intelligence on colleges and universities have the interaction and integration relationship, both jointly build conclusions competitive on profit universities, to provide a reference for the study and practice of strategic management of universities and jobs competitive intelligence university.]]>
<![CDATA[Penerapan SIMDA Dan Pengaruhnya Terhadap Kepuasan Pengguna Jasa Informasi Akuntansi ]]>
<![CDATA[Parmin Ishak]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i1.957
<![CDATA[The purpose of this research to the amounts of the influence of the application of simda users against satisfaction accounting seen from the guidebook , software , his database system , located to organizations a device the regions in Kabupaten Boalemo with a population of a number of 43 people consisting of all financial operators OPD Boalemo with quantitative research methods have, as for data collection techniques to mensurvey research locations and use of the questionnaire was as the tools and in kevalidtan test data in application of sports use spss v.24 with the methods of multiple regression analyst .As for the result of the study them shows that the guidebook had a negative and insignificant against satisfaction accounting users , in contrast to the software which influence positive and significant impact on accounting users , but distinct again with a database that gives a positive influence and insignificant to users.]]>
<![CDATA[Anteseden Kecurangan Akuntansi ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Muslim Muslim]]>;
<![CDATA[Novita Adam]]>;
<![CDATA[Rapika Anwar]]>;
<![CDATA[Parmin Ishak]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i3.003
<![CDATA[The phenomenon of fraud in Indonesia often involves people who have important positions in an organization, including the Makassar City regional apparatus organization where in the 2018-2020 period several findings of fraud were revealed. This study detects how compensation and compliance with accounting rules affect accounting fraud and wants to test whether strict accounting rules through moderating unethical behavior affect accounting fraud. The research sample is 92 Apparatus in Makassar City Regional Apparatus Organizations. Data were collected from distributed questionnaires and tested using the Partial Least Square (PLS) approach. We find that compensation and accounting compliance have a significant negative influence on accounting fraud. Unethical behavior is able to moderate the relationship between compliance with accounting rules and accounting fraud.]]>
<![CDATA[THE DETERMINANT OF WHISTLEBLOWING INTENSION OF VILLAGE OFFICIALAS A PREVENTION OF FRAUD IN THE DISTRICT OF WONOSARI ]]>
<![CDATA[Nur Lazimatul Hilma Sholehah]]>;
<![CDATA[Parmin Ishak]]>
<![CDATA[ Jurnal Ekonomi dan Manajemen Vol 14 No 1 (2020): Jurnal Ekonomi dan Manajemen ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Kalimantan Timur ]]>
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DOI: 10.30650/jem.v14i1.1292
<![CDATA[This research aims to: (1) determine how much theeffect of the ethical climate has on whistleblowing intentions; (2) find out how much the effect of the level of seriousness hason whistleblowing intentions; (3) determine the great effect of locus of control on whistleblowing intentions. This type of research is quantitative research. The object of this study is the village officials in Wonosari District. The sampling technique used in this study was the saturated sampling method. Data collection was carried out by applying a survey method using a questionnaire distributed directly to all village officials in Wonosari District.The result of this study showed that (1) the ethical climate has a positive and significant impact on whistleblowing intentions, (2) the level of seriousness is positively and significantly related to whistleblowing intentions, and (3) locus of control gave positive and significant control of whistleblowing intentions. With a mandatory output of accredited national journal]]>
<![CDATA[Pengaruh Independensi Auditor, Emotional Intelligence, Spiritual Intelligence Terhadap Perilaku Etis Auditor dan Kinerja Auditor ]]>
<![CDATA[Parmin Ishak]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengukur pengaruh langsung dan pengaruh tidak langsung perilaku etis auditor dan kinerja auditor ditinjau dari independensi auditor, emotional intelligence, dan spiritual intelligence pada Inspektorat dan BPKP Provinsi Gorontalo. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Sampling total dan ditentukan sampel sebanyak 107 auditor. alat analisis yang digunakan adalah IBM SPSS V24. Data dikumpulkan melalui kuesioner yang disebarkan secara langsung kepada kepada responden. Hasil penelitian ini menemukan bahwa Secara parsial ditemukan bahwa variabel independensi auditor dan Emotional Intelligence berpengaruh secara signifikan terhadaap perilaku etis auditor, namun variabel spritual intelligence tidak memberikan pengaruh yang signiifkan terhadap perilaku etis auditor dan pengaruhnya pun negatif. variabel independensi auditor dan Emotional Intelligence tidak berpengaruh secara signifikan terhadap kinerja auditor. Sedangkanv ariabel spritual intelligence dan perilaku etis auditor yang memberikan pengaruh yang signifikan terhadap kinerja auditor.]]>
<![CDATA[Pengaruh Bystander Effect, Financial Attitude dan Modal Sosial Terhadap Upaya Pencegahan Fraud Pengelolaan BUMDES ]]>
<![CDATA[Parmin Ishak]]>;
<![CDATA[Fitrianti Fitrianti]]>
<![CDATA[ Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v18i1.2364
<![CDATA[The study is conducted to learn direct and indirect connections from utility, financial attitude and social capital to fraud management efforts in boalemo district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observations, questionnaires, interviews, documentation and literature studies. As for the population in this study are all over the bumde administration in boalemo district with a sampling withdrawal using sampling clusters. The data analysis techniques used in research are the structur models (shem) with the help of the smart PLS 3.0 program. The results of the study indicate that (1) fraud fraud effects affect social capital significantly, (2) the financial attitude affects its social capital, (3) fraud prevention efforts, (4) the financial attitude does not significantly affect fraud prevention efforts, (5) social capital does not significantly affect fraud prevention efforts, (6) fraud prevention effects do not significantly affect fraud prevention efforts through social capital (7) financial attitude does not affect fraud prevention efforts through social capital.]]>
<![CDATA[The Impact of Time Pressure, Audit Fees and Auditor Motivation on Audit Quality. ]]>
<![CDATA[Parmin Ishak]]>;
<![CDATA[Nur Lazimatul Hilma Shalehah]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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<![CDATA[This study aimed to empirically investigate the effect of time constraints, audit fees, and auditor motivation on audit quality, either alone or concurrently. The census sampling approach was used to select a sample of 50 independent auditors who work at the Representative Office of the Financial and Development Supervisory Agency (BPKP) in South Sulawesi Province. The data collection instrument was a questionnaire submitted directly to the auditor by the researcher. Multiple regression analysis with the SPSS program was employed as the analytical method in this investigation. Primary and secondary data sources are used in the research. Primary data were gathered through a questionnaire administered by the researcher to the respondents. Secondary data was gleaned from documents pertinent to the subject of the study. This technique was used since there are multiple independent variables. According to the findings of this study, time constraints and auditor motivation have a favorable and significant effect on audit quality. In comparison, audit fees have a significant detrimental impact on audit quality. The findings of this study serve as a guide and motivator for BPKP Auditors as they conduct audits of all government agencies, ensuring that the final reports are of the highest quality. Additionally, researchers can use the findings of this study to contribute insight and serve as a source of reference and information for future research.]]>
