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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Bisnis, Manajemen, dan Informatika Jurnal Dedikasi Masyarakat International Journal of Economics Management and Social Science
Sri Wahyuni Nur
Universitas Muslim Maros
Economics, Econometrics & Finance Social Sciences

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Peningkatan Transparansi, Akuntabilitas, dan Partisipatif Melalui Pengelolaan Alokasi Dana Desa di Desa Tellumpanuae Kabupaten Maros Sri Wahyuni Nur; F Fitri

Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.975 KB) | DOI: 10.31850/jdm.v3i1.442

Abstract

The Village Fund Allocation which is allocated to finance the Village Government program in the implementation of the Village Fund Allocation. Also, there is the issue of accountability that is still low in the capacity of village government officials in mastering Technology, Management, and Services to the community. Problems in Participatory matters where the approved Village Fund Allocation program could not be implemented properly due to the low level of community participation. The Implementation Method consists of preparation and briefing, implementation and a sustainability plan. The results of the implementation of the KKN-PPM are the creation of regulations, accountability, and participation in the management of village allocation funds, and also the availability of information boards related to income and village assistance funds. Socialization of village grant funds and financial management seminars has been conducted to the community and village government, the results obtained from the district government to the community in terms of approval and accountability, encourage community participation in the implementation of the village fund program, and the availability of information boards for the receipt and release of village funds.
PENGARUH PROFESIONALISME DAN INTENSITAS MORAL AUDITOR TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA KANTOR AKUNTAN PUBLIK MAKASSAR Sri Wahyuni Nur; Nur Asia Hamid
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 8 No 2 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v8i2.7253

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme auditor dan intensitas moral auditor terhadap intensi melakukan whistleblowing pada Kantor Akuntan Publik (KAP) di Makassar. Jenis penelitian ini adalah deskriptif kuantitatif dengan menggunakan data berupa angket atau kuisioner yang dibagikan kepada 10 Auditor sebagai responden. Adapun teknik analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa tingkat profesionalisme dan intensitas moral auditor berpengaruh terhadap intensi melakukan whistleblowing dimana semakin tinggi profesionalisme dan intensitas moral seorang auditor maka semakin tinggi pula intensi melakukan whistleblowing.
PENGARUH PROFESIONALISME DAN INTENSITAS MORAL AUDITOR TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA KANTOR AKUNTAN PUBLIK MAKASSAR Sri Wahyuni Nur
JBMI (Jurnal Bisnis, Manajemen, dan Informatika) Vol. 16 No. 1 (2019): JBMI
Publisher : Department of Management FEB Unhas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/jbmi.v16i1.4828

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana profesionalisme auditor dan intensitas moral auditor serta pengaruhnya terhadap intensi melakukan whistleblowing pada Kantor Akuntan Publik (KAP) di Makassar. Fokus penelitian pada perilaku profesionalisme dan moral Auditor dalam memeriksa laporan keuangan dan menyatakan pendapat tentang kewajaran dalam semua hal yang material, posisi keuangan, hasil usaha, perubahan ekuitas dan arus kas sesuai dengan prinsip akuntansi. Jenis penelitian ini adalah deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer berupa angket atau kuisioner yang dibagikan kepada 10 Auditor sebagai responden. Kuisioner digunakan untuk mengukur tingkat profesionalisme dan intensitas moral auditor yang di uji validitas dan reliabilitas. Metode analisis yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS.            Hasil penelitian menunjukkan bahwa kuisioner yang dibagikan kepada 10 responden valid dan reliabel. Hasil uji analisis regresi berganda menunjukkan bahwa tingkat profesionalisme dan intensitas moral auditor berpengaruh terhadap intensi melakukan whistleblowing dimana semakin tinggi profesionalisme dan intensitas moral seorang auditor maka semakin tinggi pula intensi melakukan whistleblowing.Kata kunci : Profesionalisme, Intensitas Moral, Whistleblowing, Auditor
PROFESSIONALISM AND MORAL INTENSITY OF AUDITORS ON WHISTLEBLOWING INTENSION ON MAKASSAR PUBLIC ACCOUNTANT OFFICE Sri Wahyuni Nur; Nur Asia Hamid
International Journal of Economics Management and Social Science Vol 1 No 3 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.297 KB) | DOI: 10.32484/ijemss.v1i3.20

Abstract

This study aims to determine how auditor professionalism and the auditor's moral intensity and its influence on the intention to conduct whistle blowing in the Public Accounting Firm in Makassar. The focus of research is on the behavior of professionalism and morals of auditors in examining financial statements and expressing opinions about fairness in all material matters, financial position, results of operations, changes in equity and cash flows in accordance with accounting principles. Type of research is quantitative descriptive. Data used in this study is primary data in the form of questionnaires distributed to 10 Auditors as respondents. Questionnaires are used to measure the level of professionalism and moral intensity of auditors tested for validity and reliability. The analytical method used is multiple regression analysis using SPSS. The results showed that questionnaires distributed to 10 respondents were valid and reliable. The results of multiple regression analysis tests show that the level of professionalism and the moral intensity of auditors affect the intention to conduct whistleblowing where the higher the professionalism and moral intensity of an auditor, the higher the intention to conduct whistleblowing.
Co-Authors F Fitri Nur Asia Hamid