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Pengaruh Review Prosedur Analitis Terhadap Kualitas Penyajian Laporan Keuangan PEMDA Provinsi Sulawesi Selatan Imaduddin Murdifin
Jurnal Ekonomika Vol 4 No 1 (2020): JURNAL EKONOMIKA - FEBRUARI
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v4i1.363

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris Pengaruh Reviu Prosedur Analitis terhadap Kualitas Penyajian Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Selatan. Hipotesis pertama yang diajukan dalam penelitian ini adalah reviu prosedur analitis laporan realisasi anggaran berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Hipotesis kedua yang diajukan adalah reviu prosedur analitis neraca berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Hipotesis ketiga yang diajukan adalah reviu prosedur analitis laporan arus kas berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Metode yang digunakan dalam penelitian ini adalah metode survey sebanyak 52 orang pegawai Badan Pengawas Keuangan Daerah (Inspektorat Prov. Sulsel). Seluruh populasi dalam penelitian ini dijadikan sebagai sampel dengan cara sensus. Data yang digunakan adalah data primer dan diolah menggunakan uji statistik regresi linear berganda dengan program SPSS. Hasil penelitian ini membuktikan bahwa hipotesis pertama yang menyatakan reviu prosedur analitis laporan realisasi anggaran berpengaruh terhadap kualitas laporan keuangan dapat diterima dan signifikan pada α = 0,05. hipotesisi kedua yang menyatakan reviu prosedur analitis laporan neraca berpengaruh terhadap kualitas laporan keuangan dapat diterima dan signifikan pada α = 0,05. Dan hipotesis ketiga yang menyatakan reviu prosedur analitis laporan arus kas berpengaruh terhadap kualitas laporan keuangan dapat diterima dan signifikan pada α = 0,05.
Bagaimana Gaya Hidup mempengaruhi Keputusan Pembelian Tiket Online Muhammad Ashoer; Haerdiansyah Syahnur; Imaduddin Murdifin
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 20, No 1 (2019): April - September 2019
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.143 KB) | DOI: 10.30596/jimb.v20i1.2493

Abstract

Reflecting on netizen lifestyle and shifting behavior phenomena in e-commerce platform, this study appoints to examine the influence of lifestyle (Price-oriented, Net-Oriented, Time-Oriented, Innovative) toward e-ticket purchasing decisions in Tiket.com. A total sample of 102 respondent was stipulated refer to purposive sampling technique criterion. To measure the significance of the predictors variable, SEM (Structural Equation Model) – PLS (Partial Least Square) analysis was applied. The outcome show that Price-oriented and Time-oriented Lifestyle has no significant impact on online purchasing decision in Tiket.com and is contradict with the findings from prior research. The implications of the results are expected to enrich future studies and develop e-commerce strategies in Indonesia
Determination of Internet Banking Customer Satisfaction - Study at SOE Bank in Indonesia Imaduddin Murdifin; Munawir Nasir; Muhammad Ashoer; Muh. Haerdiansyah Syahnur
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 1 (2021): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i1.20640

Abstract

This study seeks to identify the role of perception of information technology, service quality, and trust on customer satisfaction of internet banking users in several State-Owned Enterprises (SOE) Banks in Indonesia. The study involved 228 respondents from BBRI, BMRI, and BBNI. The stages in data analysis involve the classical assumption, validity & reliability, and effect test using PLS-SEM. The results accept all hypotheses with positive and significant effects. This study finds that the optimal use and application of information technology systems can increase perceptions of internet banking use on customer satisfaction at SOE banks in Indonesia.
The Impact of Culture, Procedure and Process of Quality Through Quality Control Towards Product Quality Andi Yuniarti; Masdar Mas'ud; Imaduddin Imaduddin; Nur Alam Umar
Jurnal Manajemen Bisnis Vol. 9 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to test and analyze the influence of quality culture, quality procedures, production processes on the quality of silk cloth production in South sulawesi province and test and analyze the influence of quality culture, quality procedures, production processes on product quality through quality control of silk fabrics in South Sulawesi. Quantitative Research approach, by using survey and questionnaire methods to dig up information related to activities, where 200 as respondent, by analysis method using statistical equation model (SEM). The results showed that quality culture has a positive effect not to be denied to the quality of products, and the production process has a positive effect on product quality and quality procedures have a positive and significant effect on product quality through quality control. While Quality Culture has a significant positive effect on quality control, and production processes have a significant positive effect on quality control
Pengaruh Kompetensi Terhadap Kinerja Pegawai Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Makassar Muchlis Muchlis; Abdul Rahman Mus; Imaduddin Imaduddin
Tata Kelola Vol. 7 No. 2 (2020): Tata Kelola (Juli - Desember)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.062 KB) | DOI: 10.52103/tatakelola.v7i2.162

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kompetensi Terhadap Kinerja Pegawai Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Makassar yang terdiri dari pengetahuan, keterampilan, sikap kerja dan pengalaman kerja pegawai Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Makassar dengan jumlah sampel sebanyak 112 orang. Metode dalam pengumpulan data dalam penelitian ini adalah kuesioner, wawancara, dan dokumentasi. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis regresi linear berganda. Berdasarkan uji F variabel bebas (pengetahuan, keterampilan, sikap kerja dan pengalaman kerja) secara bersama-sama memilki pengaruh yang positif dan signifikan terhadap variabel terikat (kinerja pegawai). Melalui pengujian koefisien korelasi (R) diperoleh bahwa tingkat korelasi atau hubungan antara kompetensi (pengetahuan, keterampilan, sikap kerja danpPengalaman kerja) terhadap kinerja pegawai merupakan hubungan yang tinggi yaitu 86.5% dan sikap kerja merupakan faktor yang paling dominan mempengaruhi kinerja pegawai Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Makassar. The purpose of this research is to know the influence of Employee Performance Against Competencies at the Supervision and Service Office (KPPBC) Type of B Customs Madya Makassar that consists of knowledge, skills, attitude and experience of work employees at the Supervision and Service Office (KPPBC) Type of B Customs Madya Makassar with number of samples as much as 112 people. Method of data collection in this study is a questionnaire, interviews and documentation. Methods of data analysis using the method of descriptive and quantitative methods with multiple linear regression. Based on a test of the free variable F (knowledge, skills, attitudes and work experience) together have a positive and significant influence against a variable is bound (the performance of the employee). Through testing (R) correlation coefficient obtained that level of correlation or relationship between Competencies (knowledge, skills, attitudes and work experience) against the performance of the employees is a high relationship i.e., 86.5% and work attitude is the most dominant factor influencing the performance of Employees at the Supervision and Service Office (KPPBC) Type of B Customs Madya Makassar.
Pengaruh kualitas Layanan Dan Kualitas Produk Terhadap Kepuasan Pelanggan Mirna Ayu Novia; Baharuddin Semmaila; Imaduddin Imaduddin
Tata Kelola Vol. 7 No. 2 (2020): Tata Kelola (Juli - Desember)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.299 KB) | DOI: 10.52103/tatakelola.v7i2.174

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas layanan melalui (Tangible, Reliability, Responsiveness, assurance, Emphaty) terhadap kepuasan pelanggan. Untuk mengetahui pengaruh kualitas produk melalui (fungsi, fitur, keandalan, kesesuaian, usia produk, estetika, perceived, quality) terhadap kepuasan pelanggan. Untuk mengimplementasikan tujuan tersebut maka digunakan analisis deskriptip. uji asumsi klasik, uji validitas dan uji reliabilitas. Hasil penelitian menemukan bahwa kualitas layanan melalui bukti fisik, kehandalan, daya tanggap, jaminan dan empati berpengaruh postif dan signifikan terhadap kepuasan pelanggan. Kualitas produk melalui fungsi, fitur, keandalan, kesesuaian, usia produk, estetika, perceived, quality berpengaruh positif dan signifikan terhadap kepuasan pelanggan . dari kedua variabel bebas yang digunakan dalam menetukan tingkat kepuasan pelanggan, ternyata variabel kualitas produk yang mempunyai pengaruh dominan dalam meningkatkan kepuasan pelanggan pada Toko Novia di Pusat Grosir Butung Makassar. The purpose of this research is to find out the effect of quality of service through (Tangible, Reliability, Responsiveness, assurance, Emphaty) on customer satisfaction. To know the effect of product quality through (functionality, features, reliability, suitability, product age, aesthetics, perceived, quality) on customer satisfaction. To implement these objectives, descriptive analysis is used. classic assumption test, validity test and reliability test. The results found that the quality of service through physical evidence, reliability, responsiveness, assurance and empathy had a significant effect on customer satisfaction. Product quality through functionality, features, reliability, suitability, product age, aesthetics, perceived, quality has a positive and significant effect on customer satisfaction. of the two free variables used in improving customer satisfaction levels, it turns out that product quality variables have a dominant influence in improving customer satisfaction at Novia Store in Butung Makassar Wholesale Center.
Pengaruh Review Prosedur Analitis Terhadap Kualitas Penyajian Laporan Keuangan PEMDA Provinsi Sulawesi Selatan Imaduddin Murdifin
Jurnal Ekonomika Vol 4 No 1 (2020): JURNAL EKONOMIKA - FEBRUARI
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v4i1.363

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris Pengaruh Reviu Prosedur Analitis terhadap Kualitas Penyajian Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Selatan. Hipotesis pertama yang diajukan dalam penelitian ini adalah reviu prosedur analitis laporan realisasi anggaran berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Hipotesis kedua yang diajukan adalah reviu prosedur analitis neraca berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Hipotesis ketiga yang diajukan adalah reviu prosedur analitis laporan arus kas berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Metode yang digunakan dalam penelitian ini adalah metode survey sebanyak 52 orang pegawai Badan Pengawas Keuangan Daerah (Inspektorat Prov. Sulsel). Seluruh populasi dalam penelitian ini dijadikan sebagai sampel dengan cara sensus. Data yang digunakan adalah data primer dan diolah menggunakan uji statistik regresi linear berganda dengan program SPSS. Hasil penelitian ini membuktikan bahwa hipotesis pertama yang menyatakan reviu prosedur analitis laporan realisasi anggaran berpengaruh terhadap kualitas laporan keuangan dapat diterima dan signifikan pada α = 0,05. hipotesisi kedua yang menyatakan reviu prosedur analitis laporan neraca berpengaruh terhadap kualitas laporan keuangan dapat diterima dan signifikan pada α = 0,05. Dan hipotesis ketiga yang menyatakan reviu prosedur analitis laporan arus kas berpengaruh terhadap kualitas laporan keuangan dapat diterima dan signifikan pada α = 0,05.
Financial Ratio Analysis of Regional Revenue and Expenditure Budgets on Financial Performance in Regional Governments Andi Sessu; Imaduddin
Jurnal Economic Resource Vol. 5 No. 1 (2022): March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the regional financial performance of Makassar City in 2017-2019 seen from (1) Regional Financial Independence Ratio, (2) PAD Effectiveness Ratio, (3) Regional Financial Efficiency Ratio, (4) Growth Ratio, and (5) Ratio Shopping compatibility. This research is quantitative descriptive research conducted at the Regional Financial and Asset Management Agency of Makassar City. Data collection uses the documentation method. The results of the analysis show that the Regional Financial Performance of Makassar City as seen from (1) the Regional Financial Independence Ratio is still relatively low, indicating that the level of regional dependence on assistance from the central government is still very high because the average ratio is 7.15%. (2) Effectiveness Ratio based on APBD classified as Ineffective, with an average effectiveness of 83.05%. (3) Regional Financial Efficiency Ratio is classified as efficient because the average size of this ratio is 98.83%. (4) The Growth Ratio of PAD, Revenue, and Operational Expenditure always increases year after year, with fluctuating Capital Expenditure Growth. (5) The Expenditure Harmony Ratio can be said that the Makassar City Government allocates most of its budget for regional operating expenditure, namely an average of 78.23% compared to the average capital expenditure of 21.65%.
Factors Influencing Social Commerce Purchase Decision Via Mobile Apps In The New Normal Period Imaduddin; Andi Faisal Bahari; Muhammad Ashoer; Zaenal Arifin Sahabuddin
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.2825

Abstract

During the new normal, social commerce (s-commerce) activities have been emerging expeditiously as it offers solutions to fulfill Indonesians’ needs and wants. To analyzed this concurrent phenomenon, we have identified exogenous constructs (Word-of-Mouth (WoM), trust, and advertising) based on previous research mapping and tested their impact on consumer purchasing decisions via s-commerce (Instagram) apps. Subsequently, a online survey was selected as a data collection method to minimize physical contacts between people. A link of electronic questionnaire was generated and then distributed directly to all active Instagram users in Indonesia via Whatsapp and email. Purposive sampling technique was used to select 208 respondents who had basic knowledge of s-commerce concepts and practices and had conducted direct transactions at least twice. According to the PLS-SEM output, WoM and trust has a positive and significant effect on s-commerce purchasing decisions, whereas advertising has no effect. These findings offer the most up-to-date insights for e-commerce companies and related social media to reform their marketing strategies in the new normal to maintain consumer satisfaction and loyalty.
Digital Platforms For Small And Medium-Sized Micro-Enterprises: Some Practical Implications Imaduddin Imaduddin; Jufriadi Jufriadi
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 1 (2022): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i1.28381

Abstract

This study generally describes the usefulness of digital platforms for small and medium-sized micro-enterprises in Makassar city. This research was carried out by the SMEs sector of Makassar City with Snowball Sampling techniques. Data collection methods are observation methods, in-depth interview methods, and documentation. This qualitative study uses a triangulation model that combines interview and observation methods for small and medium-sized micro-enterprises. The results prove that digital platforms make it easier for SME players to provide information and interact directly with consumers, expand market reach, and increase awareness and sales for SMEs.