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All Journal ECONOMOS : Jurnal Ekonomi dan Bisnis
Jumriani, Jumriani
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : ECONOMOS : Jurnal Ekonomi dan Bisnis

 1 
FAKTOR – FAKTOR YANG MEMPENGARUHI SERAPAN ANGGARAN PADA DINAS PEKERJAAN UMUM KOTA PAREPARE Jumriani, Jumriani
Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 3 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.296 KB) | DOI: 10.31850/economos.v1i3.563

Abstract

This studyentitled ?Analysis of Factors Affecting the Low Budget Absorption at the Public Works Office of the Parepare City?. This study aims to examine the effect of planning documents, administrative records, human resources, and inventory money on the absorption of the budget at the Public Works Office of the Parepare City. Data collection techniques used in this study is interviews, documentation and questionnaires. The population in this study was as crowded as employees at the Public Works Agency, which amounted to 60 respondents. This study uses multiple linear regression analysis. The results of this study indicate that planning documents, administrative records, human resources, and inventory money have a significant effect on budget absorption of 63.9% and the remaining 36.1% is influenced by other factors not included in this study.As for other factors that influence namely procurement documents, procurement of goods and services, regulations and factor tenders or auctions. Variables that have more influence on budget absorption are planning documents.
PENGARUH LINGKUNGAN PENGENDALIAN TERHADAP FRAUD PADA LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PAREPARE Jumriani, Jumriani; Anwar, Anwar
Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v2i2.527

Abstract

The Government Internal Control System (GICS), which is considered weak and inappropriate, can commit fraud. The author takes the title "The Effect of Control Environment on Fraud in the Report on Local Government Finances of Parepare City".This research was conducted with the aim of finding out whether or not the influence of the controlenvironmenton organizational structure and human resource policy variables on fraud in the Report on Local Government Finances of Parepare City. The purpose of this study is expected to provide insight, knowledge about the detection of indications of fraud in the report on local government finances and provide evidence of control environment influences in the government internal controls that can provide opportunities for financial statement fraud. The research method used is quantitative descriptive method. To obtain the results of this study, researchers conducted data collection at the Regional Secretariat of Parepare City by distributing one questionnaire to each employee, then the data obtained were processed using the SPSS For Windows Version 21 application with data processing techniques, namely multiple linear regression.The results of this study indicate that the control environment in the organizational structure policy has a positive effect on efforts to detect indications of fraud in the Human Resources Agency (HRA) of Parepare City.The influence of the control environment in human resource policies has a significant influence on efforts to detect indications of fraud.
ANALISIS POTENSI PAJAK SARANG BURUNG WALLET YANG ADA DI KOTA PAREPARE Jumriani, Jumriani; Bahruddin, Bahruddin
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i2.829

Abstract

This research is intended to obtain some evidence, among others, to determine the amount of swallow nest tax in Parepare City. The type of research that will be used is a descriptive quantitative method, then based on data collection techniques using direct surveys and viewing documents/data in the form of recordings and written reports from the Regional Financial Management Agency of Parepare City. The research instrument serves to determine the focus of research, select informants, collect data, assess data quality, analyze data. Technical analysis of the data used in this study is to use the instrument test measuring instruments as follows: 1). The swallow nest tax calculation model uses the calculation method, the volume of swallow nests is multiplied by the general (applicable) price. 2). Swallow nest tax stipulation is obtained from 10% of the income earned, namely the result of sales (multiplication between the volume of swallow nests and the selling price). Based on the results of research and discussions that have been carried out regarding the potential for swiftlet nest taxes in Parepare City, several conclusions can be drawn: 1). The growth of the income tax revenue of the wallet's nesting mother bird Parepare City has increased every year. This is caused by an increase in revenue from swallow’s nesting tax revenue in Parepare City, among others. The government of City of Parepare realized that the mother's business in breeding swallow’s nests is an enterprise that has sufficient revenue potential for this area. 2). Based on the results of the research, it can be found that the swallow’s nest tax has the potential to increase the Locally-generated revenue of the Parepare City so that the Parepare City Government can maximize the potential of Locally-generated revenue income.
Co-Authors Anwar, Anwar Bahruddin, Bahruddin