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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo AKUNSIKA: Jurnal Akuntansi dan Keuangan Contemporary Journal on Business and Accounting Nobel Community Services Journal
Sufiati Sufiati
STIEM Bongaya Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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COMBINE ASSURANCE DALAM KONTEKS PENGENDALIAN Nurul Hidayah; Sulfahmi Sulfahmi; Iani Zairani; Marwah Yusuf; Sufiati Sufiati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 8, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.87 KB) | DOI: 10.35906/je001.v8i2.379

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui model yang diterapkan atau digunakan dalam Combine Assurance. Metode yang digunakan dalam penelitian ini adalah kajian studi pustaka atau studi literatur, data yang diperoleh merupakan data sekunder yang diperoleh dari bahan ajar, berbagai buku serta jurnal. Hasil analisis dari penelitian ini yaitu combine assurance menerapkan model konsep Governance, Risk dan Compliance berdasarkan King III.Kata kunci: Combine Assurance, Compliance, Governance, Risk, Pengendalian.AbstractThis study aims to determine the model applied or used in Combine Assurance. The method used in this research is the study of literature; the data obtained are secondary data collected from teaching materials, various books, and journals. The results of the analysis of this study are combining collateral to apply the concept of the Governance, Risk, and Compliance model based on King III. Keywords: Combine Assurance, Compliance, Governance, Risk, Control.
Pengaruh Preferensi Klien dan Pengalaman Auditor terhadap Pertimbangan Auditor pada Kantor Akuntan Publik di Kota Makassar Sufiati Sufiati; Risal Risal
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 1, Januari 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.893 KB) | DOI: 10.31963/akunsika.v2i1.2636

Abstract

This study aims to examine the effect of Client Preferences and Auditor Experience simultaneously and partially on Auditor Considerations at the Public Accounting Firm in Makassar City.The population in this study was 34 auditors from 7 Public Accounting Firmsin Makassar City. The sampling technique used was saturation sampling, in which the entire population was sampled, 34 auditors. Methods of data analysis used was multiple regression analysis techniques.The results of the study prove that the Client Preferences and Auditor Experience simultaneously have a positive and significant effect on Auditor Considerations in Makassar City. Client Preferences have a significant positive effect on Auditors' Considerations, whereas Auditor's Experience does not have a significant effect on Auditor Considerations at Public Accounting Firms in Makassar City.
PENGARUH PROFESIONALISME DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR Sufiati Sufiati; Muhammad Fadly Putra Utama
Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.654 KB) | DOI: 10.58792/cjba.v1i1.6

Abstract

Purpose – Examine the effect of Auditor Professionalism and Auditor Knowledge to Detect Errors on Materiality Level Considerations in Public Accounting Firms in Makassar City. Design/methodology/approach – Multiple regression techniques. Findings – Auditor professionalism has a positive and significant effect on the Consideration of Materiality Levels. The Auditor's Knowledge to Detect Errors does not have a significant effect on the Consideration of Materiality Levels. Originality – Primary data obtained from of 34 auditors Public Accounting Firms in Makassar City. Keywords: Auditor Professionalism, Auditor Knowledge to Detect Errors, Consideration of Materiality Level Paper Type Research Result
PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN TRANSPARANSI LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Anim Wiyana; Sufiati Sufiati; Eva Marin Sambo; Yuyun Nurasratunnisa
Jurnal Akuntansi Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i2.1588

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Penerapan Akuntansi Sektor Publik DanTransparansi Laporan KeuanganTerhadap Akuntabilitas Kinerja Instansi Pemerintah Di Kabupaten Pangkajene Dan Kepulauan.Teknik pengumpulan data menggunakan data primer yang diperoleh dari kuesioner. Populasi dalam penelitian ini adalah seluruh organisasi perangkat daerah yang berjumlah 49 OPD. Tehnik pengambilan sampel dalam penelitian ini menggunakan tehnik porpusive sampling yaitu12 OPD yang berbentuk dinas dan badan dari masing-asing OPD diambil 5 responden staf bagian sub keuangan.Hasil data kuesioner tersebut telah di uji validitas dan reliabilitasnya, serta uji asumsi klasik, uji multikolinearitas dan heterokedastistas.Metode analisis data menggunakan regresi berganda. Hasil pengujian menujukkan bahwa Penerapan Akuntansi Sektor Publik berpengaruh signifikan Terhadap Akuntabilitas Kinerja Instansi Pemerintah DiKabupaten Pangkajene Dan Kepulauan Dan Transparansi Laporan Keuanganberpengaruh signifikanTerhadap Akuntabilitas Kinerja Instansi Pemerintah DiKabupaten Pangkajene Dan Kepulauan. Hal ini berarti dengan meningkatnyaPenerapan Akuntansi Sektor Publik Dan Transparansi Laporan Keuangan maka dapat meningkatkan Akuntabilitas Kinerja Instansi Pemerintah Di Kabupaten Pangkajene Dan Kepulauan memiliki dampak yang signifikan.Kata kunci:Akuntansi Sektor Publik,Transparansi, Akuntabilitas KinerjaABSTRACTThis study aims to examine and analyze the effect of the application of public sector accounting and transparency of financial reports on the performance accountability of government agencies in Pangkajene and the Islands districts. Data collection techniques using primary data obtained from questionnaires.The population in this study were all regional apparatus organizations, totaling 49 OPD. The sampling technique in this study used a purposive sampling technique,namely 12 OPDs in the form ofoffices and agencies from each OPD, 5 respondents from the sub-finance staff were taken.The results of the questionnaire data have been tested for validity and reliability,as well as classical assumption tests,multicollinearity and heteroscedasticity tests. Methods of data analysis using multiple regression.The test results show that the Application of Public Sector Accounting has asignificant effect on the Performance Accountability of Government Agencies inPangkajene and Islands Districts and the Transparency of Financial Statementshas a significant effect on Government Agencies Performance Accountability inPangkajene andIslands Districts. This means that by increasingthe Applicationof Public Sector Accounting and Transparency of Financial Statements, it can increase the Accountability for the Performance of Government Agencies in Pangkajene and the Islands Regency, which has a significant impact.Keywords:Publik sector accounting, transparency, performance accountability
PELATIHAN PENYUSUNAN PEMBUKUAN SEDERHANA UNTUK UMKM DI KABUPATEN SIDRAP Rahman Pura; Sahidah Sahidah; Sufiati Sufiati; Eva Marin Sambo; Muhammad Faisal Arief; Ryan Putra Hafikar Suhardi
Nobel Community Services Journal Vol 2 No 2 (2022): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v2i2.3349

Abstract

The purpose of the activity is to increase the understanding of bookkeeping governance for Small and Medium Enterprises actors in Sidrap Regency. The method of delivering material in the form of lectures. The form of the lecture is used by the presenter to convey the activity material then followed by simulation and discussion. Training activities provide benefits in increasing the ability and ease of managing MSME finances
Co-Authors Anim Wiyana Eva Marin Sambo Iani Zairani Marwah Yusuf Muhammad Fadly Putra Utama Muhammad Faisal Arief Nurul Hidayah Rahman Pura Risal Risal Ryan Putra Hafikar Suhardi Sahidah Sahidah Sulfahmi Sulfahmi Yuyun Nurasratunnisa