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<![CDATA[Evaluasi Metode Penilaian Persediaan Tanah pada Perusahaan Properti ]]>
<![CDATA[Andi Wawo]]>
<![CDATA[ Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 1 (2015): Fakultas Ekonomi dan Bisnis Islam ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/.v5i1.1160
<![CDATA[This study aims to analyze and provide empirical evidence that valuation method by specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method to determine value inventory estate. This study using descriptive analasis to analyze and the result showed that specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method not precisely to determine value inventories estate but revaluation method is precisely to determine value inventories estate on financial statement.]]>
<![CDATA[Pemoderasi Integritas terhadap Faktor-Faktor yang Mempengaruhi Kualitas Audit Internal ]]>
<![CDATA[Mustakim Mustakim]]>;
<![CDATA[Andi Wawo]]>
<![CDATA[ Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 7 No 2 (2017): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/.v7i2.3995
<![CDATA[Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh obedience pressure, kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini juga bertujuan untuk menguji variabel integritas memoderasi hubungan antara variabel obedience pressure, kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Sampel yang digunakan dalam penelitian ini adalah 37 auditor yang dipilih dengan metoda purposive sampling. Kriteria sampel dalam penelitian ini adalah auditor inspektorat Kabupaten Jeneponto minimal telah bekerja selama dua tahun sebagai auditor. Hasil penelitian menunjukkan bahwa independensi berpengaruh positif dan signifikan terhadap kualitas audit internal, sementara obedience pressure dan kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal. Integritas memoderasi pengaruh obedience pressure dan independensi terhadap kualitas audit internal. Namun tidak mampu memoderasi pengaruh kompleksitas tugas terhadap kualitas audit internal.]]>
<![CDATA[ASIMETRI INFORMASI MEMODERASI PENGARUH EFEKTIVITAS PENGENDALIAN DAN PARTISIPASI ANGGARAN TERHADAP KESENJANGAN ANGGARAN ]]>
<![CDATA[Achmad Fadel Farid]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Muh Akil Rahman]]>;
<![CDATA[Lusiana Kanji]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 2 No 1 (2021): ISAFIR Volume 2 No. 1 Juni 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v2i1.21749
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh efektivitas pengendalian dan partisipasi anggaran terhadap senjangan anggaran pada OPD Kabupaten Gowa. Selain itu dalam penelitian ini juga menguji apakah asimetri informasi mampu memperkuat hubungan varibel independen terhadap variabel dependen. Metode yang digunakan adalah metode kuantitatif dengan menggunakan pendekatan kausal komperatif. Populasi dalam penelitian ini adalah Organisasi Perangkat Daerah kabupaten Gowa yang julah sampel 63 responden. Hasil analisis regresi linear berganda menunjukkan bahwa efektivitas pengendalian dan partisipasi anggaran berpengaruh positif dan signifikan terhadap senjangan anggaran. Analisis variable moderasi dengan pendekatan MRA yakni asimetri informasi mampu memoderasi hubungan efektivitas pengendalian terhadap senjangan anggaran sedangkan asimterii nformasi tida mampu memoderasi hubungan partisipasi anggaran terhadap senjangan anggaran.]]>
<![CDATA[PENGARUH ROLE CONFLICT DAN ROLE AMBIGUITY TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Hamdan Husain]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Puspita Hardianti Anwar]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i1.29148
<![CDATA[This study aims to study the impact of role conflict and role ambiguity on the performance of auditors with emotional intelligence as the moderator (study conducted in public accounting firms in Makassar and Gowa Regency). This research is a quantitative research. The population in this study are auditors working in the Makassar City area and Gowa Regency. The sampling technique uses random sampling. The sample in this study amounts to 56 auditors. The data used is raw data. Data analysis adopts multiple regression analysis and adjusted regression analysis with absolute difference method. The research results show that role conflict and role ambiguity have a significant negative impact on auditor performance. The analysis of the moderating variables by the absolute difference method shows that emotional intelligence cannot adjust the role conflict and role ambiguity in auditor performance.]]>
<![CDATA[PENGARUH WHISTLEBLOWING SYSTEM DAN MORAL REASONING DALAM PENGUNGKAPAN FRAUD KEUANGAN DENGAN PEMAHAMAN AMAR MA’RUF NAHI MUNGKAR SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Fatahillah Ruslan]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Roby Aditiya]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i1.29793
<![CDATA[This research aims to determine the influence of whistleblowing system and moral reasoning on financial fraud disclosure with the understanding of amar ma'ruf nahi mungkar as a moderation variable which is then conducted a study at the Makassar City Inspectorate Office. This research is quantitative research with a descriptive research approach. The population in this study is the Makassar City Inspectorate Office. The sampling technique in this study is porposive sampling, while the sample in this study is the auditor staff with a working period as an auditor of at least one year, knows the ins and outs of the organization of the Makassar City Inspectorate Office, and knows the processes that occur within the Makasar City Inspectorate Office. The method of data collection is by using questionnaires that are shared directly. The data used in this study is primary data collected through questionnaire surveys. The results of this study show that whistleblowing systems cannot affect the disclosure of financial fraud, while moral reasoning can affect the disclosure of financial fraud. Then the understanding of amar ma'ruf nahi mungkar also cannot strengthen the influence of whistleblowing system and moral reasoning on the disclosure of financial fraud.]]>
<![CDATA[Integritas Auditor Berbasis “Malempu Na Mapaccing” Dalam Pemeriksaan Laporan Keuangan Sebagai Upaya Mencegah Kecurangan (Studi Pada Kantor BPKP Perwakilan Provinsi Sulawesi Selatan) ]]>
<![CDATA[Susanti Evi Sulpi]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Puspita H. Anwar]]>
<![CDATA[ Accounting, Accountability, and Organization System (AAOS) Journal Vol. 4 No. 2 (2023): Edisi Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar ]]>
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DOI: 10.47354/aaos.v4i2.500
<![CDATA[Kecurangan merupakan salah satu tindak kriminal yang sering terjadi baik dalam negeri maupun luar negeri. Kecurangan ini bukan faktor kekeliruan akan tetapi adanya faktor pendorong sehingga seseorang dapat melakukan kecurangan tersebut, jadi untuk menghindari terjadinya suatu kecurangan atau untuk mencegah terjadinya kecurangan dibutuhkan sikap integritas. Tujuan dari penelitian ini yaitu dengan diterapkannya integritas auditor berbasis “malempu na mapaccing” dalam pemeriksaan laporan keuangan sebagai upaya mencegah kecurangan di BPKP Perwakilan Sulawesi Selatan diharapkan dapat meminimalisir terjadinya kecurangan. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan fenomenologi. Sumber data yang digunakan dalam penelitian ini adalah data primer. Informan merupakan auditor BPKP berjumlah 2 informan yaitu Auditor Madyah dan Auditor Muda. Hasil penelitian ini menunjukkan bahwa penerapan integritas auditor berbasis “malempu na mapaccing” dalam pemeriksaan laporan keuangan sebagai upaya mencegah kecurangan sangatlah efektif dan sangat penting, karena dengan adanya sikap integritas yang dimiliki oleh seorang auditor dapat mencegah terjadinya suatu kecurangan dan dengan diterapkannya budaya malempu na mapaccing dapat membuat seseorang sadar untuk senantiasa jujur dan bersih dalam melakukan pekerjaan sehingga dapat meminimalisir terjadinya kecurangan.]]>
<![CDATA[PENGARUH SISTEM INFORMASI KEUANGAN DAN PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA DESA DENGAN BUDAYA MAPPACEKKE WANUA SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Nur Rahma Sari]]>;
<![CDATA[A. Kusumawardani]]>;
<![CDATA[Andi Wawo]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i2.30876
<![CDATA[Abstrac, This study aims to determine the effect of financial information systems and internal control on village fund management with mappacekke wanua culture as a moderating variable. The research method used is a quantitative method with a causal approach. The population in this study is the Village Apparatus in the District of Kodeoha, North Kolaka Regency. The data collection technique used in this study is a questionnaire technique with 36 respondents. Data analysis in this study uses multiple regression analysis and moderation test using Moderate Regression Analysis (MRA) or interaction test. The results of this study indicate that the financial information system for internal control funds has a positive and significant effect on the management of village funds. While the results of the moderating regression analysis show that the mappacekke wanua culture is able to moderate the influence of the financial information system on the management of village funds. However, it is not able to moderate the influence of internal control on the management of village funds. Abstrak, Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi keuangan dan pengendalian internal terhadap pengelolaan dana desa dengan budaya mappacekke wanua sebagai variabel moderasi. Metode penelitian yang digunakan yaitu metode kuantitatif dengan pendekatan kausalitas. Populasi dalam penelitian ini adalah Aparatur Desa Se-Kecamatan Kodeoha, Kabupaten Kolaka Utara. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik kuisioner dengan jumlah responden 36. Analisis data dalam penelitian ini, menggunakan analisis regresi berganda dan uji moderasi menggunakan Moderate Regression Analysis (MRA) atau uji Interaksi. Hasil dari penelitian ini menunjukkan bahwa sistem informasi keuangan dana pengendalian internal berpengaruh positif dan signifikan terhadap pengelolaan dana desa. Sedangkan hasil analisis regresi moderasi menunjukkan bahwa budaya mappacekke wanua mampu memoderasi pengaruh sistem informasi keuangan terhadap pengelolaan dana desa. Namun tidak mampu memoderasi pengaruh pengendalian internal terhadap pengelolaan dana desa.]]>
<![CDATA[PENGUATAN KECERDASAN SPIRITUAL TERHADAP PENGARUH INVESTIGATIVE AUDIT, DATA MINING, DAN CONTINUOUS AUDIT DALAM PENDETEKSIAN FRAUD ]]>
<![CDATA[Indah Tri Hartini]]>;
<![CDATA[Muh. Wahyuddin Abdullah]]>;
<![CDATA[Andi Wawo]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v4i1.34248
<![CDATA[This study aims to examine the effect of investigative audits, data mining, and continuous audits on fraud detection by strengthening spiritual intelligence at BPKP Representatives of South Sulawesi Province. To support the research objectives, researchers used three main theories, namely the hexagonal fraud theory, agency theory, and attribution theory. This study is quantitative and takes a causality approach. The population in this study were auditors who were representatives of the South Sulawesi provincial financial and development oversight agency and had conducted investigative audits. The technique for selecting the sample used a purposive sampling method with a total of 36 people. Multiple linear regression analysis and moderated regression analysis with an absolute difference value approach are used in the hypothesis testing method. The statistical analysis was carried out using the SPSS 25 application program. The test results in this study indicate that investigative auditing and data mining have a significant effect on fraud detection. Meanwhile, continuous auditing has no significant effect on fraud detection. Moderation analysis carried out proves that the moderating variable of spiritual intelligence is not a reinforcing variable in the interaction of investigative audit, data mining, and continuous audit influences on fraud detection.]]>
<![CDATA[PENGARUH INDPENDENSI DAN KOMPETENSI TERHADAP PENCEGAHAN FRAUD DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Munirah Rukayyah]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Nur Rahma Sari]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v4i1.35377
<![CDATA[The purpose of this study was to find out how independence and competence influence fraud prevention with emotional intelligence as a moderating variable at BPKP Representative for South Sulawesi Province. This study uses a quantitative method with a causality approach. This study uses subject data. The data source used is primary data. The data collection method was carried out using a questionnaire in the form of a written list of questions. The number of respondents used in this study were 37 people. Respondents in this study were auditors. The results of this study indicate that independence has a positive and significant effect on fraud prevention. Competence has a positive and significant effect on fraud prevention. Emotional intelligence does not moderate and weaken the effect of independence on fraud prevention. Emotional intelligence moderates the influence of competence on fraud prevention. Future research is expected to be able to develop this research by adding variables and expanding the object of research.]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA, FASILITAS KERJA DAN LATAR BELAKANG PENDIDIKAN TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Wilda Mustari]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Della Fadhilatunisa]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v4i1.36844
<![CDATA[This study aims to determine how the influence of the work environment, work facilities and educational background on the use of accounting information systems with organizational culture as a moderating variable. This study uses a quantitative method with a causality approach. This research was conducted at PT Semen Tonasa, Pangkep Regency. Methods of data collection is done by using a questionnaire. The number of respondents used in this study was 35 people. The results of this study indicate that the work environment, work facilities and educational background have a positive and significant impact on the use of accounting information systems. Organizational culture moderates the influence of work environment and educational background on the use of accounting information systems. Organizational culture does not moderate and weaken the effect of work facilities on the use of accounting information systems.]]>
