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All Journal Jurnal Progres Ekonomi Pembangunan JPPI (Jurnal Penelitian Pendidikan Indonesia) ATESTASI : Jurnal Ilmiah Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia
Mulyati Akib
Universitas Halu Oleo
Chemistry Economics, Econometrics & Finance Education Public Health Social Sciences

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PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO SUB RAYON WUA-WUA DAN BENUA BENUA Wiranto, Riswan; Awaluddin, Ishak; Akib, Mulyati
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.739 KB) | DOI: 10.33772/jpeb.v4i1.6084

Abstract

This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.  
Analisis Pola Hubungan Konsultatif Pada Pengelolaan Pendapatan Asli Daerah Provinsi Sulawesi Tenggara Tahun Anggaran 2017-2019 Akib, Mulyati; Mirosea, Nitri; Israyanti, Israyanti
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.20828

Abstract

How decentralisation build-up a sustainable local government? This study aims to determine the regional financial independence of Southeast Sulawesi Province for the 2017-2019 fiscal year. The type of data used in this research is quantitative data and qualitative data, the data source is secondary data from time series for the last five years (2017-2019). The data collection technique in this study was carried out by means of documentation. The analytical method used is descriptive analysis method.The results in this study indicate that the Southeast Sulawesi provincial government from 2015 to 2019 still has low regional financial independence where the percentage of the regional financial independence ratio is still between 25-50%, this shows that the government Southeast Sulawesi province still has a pattern of consultative relations with the central government, in which the central government has begun to reduce interference, because the regions are considered to be slightly more capable of implementing autonomy. According to Agency theory that Central Government as the principal while local government as the agent, the principal role has responsibility to support and accommodate the good governance.This is due to the fact that the Local-owned Source Income at the lower level than the amount of assistance from the central government, which is caused by the lack of revenue from the sources of regional original income for the province of Southeast Sulawesi. Southeast Sulawesi Province also still has sufficient capacity in implementing decentralization where the percentage ratio of the degree of decentralization shows an average figure above 20%, which is 23.1%. In this case, South East Sulawesi is a developing province which still have to induce the income in order to support the budgetary provincial government. This study contributes to develop the study of good governance government implementation in Indonesia.Keywords: Local owned-source revenue, Degree of Decentralization, Agency Theory, Good Governance
Dampak umpan balik dan insentif terhadap kinerja auditor internal pemerintah Mulyati Akib; Nitri Mirosea; La Angga
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 1 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i1.y2021.p42-52

Abstract

This study aims to analyze the system of providing feedback and incentives to government internal auditors and how it impacts the performance of the internal auditors of the Kendari City Inspectorate.”The population and sample in this study are the internal auditors of the Kendari City Inspectorate.“The data collection method uses an open questionnaire on a scale Guttman. The data analysis method used is descriptive quantitative analysis. The results of this study indicate that the feedback and incentives system applied to the Kendari City Inspectorate is very effective and meets the standards in supporting the improvement of the performance of the internal auditors of the Kendari City Inspectorate. This study also reveals that feedback and incentives has a very positive impact on the work motivation of the internal auditors of the Inspectorate of Kendari City to improve performance, especially in terms of quality of work results, quantity of work results, timeliness, attendance, and ability to work together. This study contributes to human resources  researches that feedback and incentives both increases work performance AbstrakPenelitian ini bertujuan untuk menganalisis sistem pemberian“umpan balik dan insentif terhadap auditor internal pemerintah serta bagaimana dampaknya terhadap kinerja auditor internal Inspektorat Kota Kendari.“Populasi dan sampel dalam penelitian ini yaitu auditor internal Inspektorat Kota Kendari. Metode pengumpulan data menggunakan kuesioner terbuka dengan skala Guttman. Metode analisis data yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa sistem pemberian umpan balik dan insentif yang diterapkan pada Inspektorat Kota Kendari sudah sangat efektif dan memenuhi standar dalam menunjang peningkatan kinerja auditor internal Inspektorat Kota Kendari. Penelitian ini juga menemukan bahwa pemberian umpan balik dan insentif sangat berdampak positif terhadap motivasi kerja auditor internal Inspektorat Kota Kendari untuk meningkatkan kinerja, khususnya dari segi kualitas hasil kerja, kuantitas hasil kerja, ketepatan waktu, kehadiran, dan kemampuan kerja sama. Hasil temuan penelitian ini diharapkan dapat berkontribusi bagi kajian manajemen sumber daya manusia bahwa insentif dan umpan balik merupakan factor yang mendukung kinerja
The Effect of Competence and Independence on Professional Skepticism and Audit Quality Erwin Hadisantoso; Emillia Nurdin; Mulyati Akib
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study empirically examines the influence of competence and independence on professional skepticism and its relationship to audit quality (BPKP Representative Office of South Sulawesi Province). This research is descriptive quantitative research, which uses primary data. The sample of this research is the Auditor of the BPKP Representative Office of South Sulawesi Province, amounting to 46 people. The hypothesis test used is Structural Equation Modeling (SEM) analysis based on variance, namely Partial Least Square (PLS). The results of this study indicate that competence has a positive and significant effect on professional skepticism, independence has a positive and significant effect on professional skepticism, competence has a positive and significant impact on audit quality, independence has a positive and significant effect on audit quality and professional skepticism has a positive impact and essential to audit quality.
Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skills Mulyati Akib; Tuti Dharmawati
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221536

Abstract

The main problems of this research were to test and analyze two independent variables, time pressure and professional skill, that related to the quality review of financial statements as a dependent variable. The data source used in this research was primary data, which is obtained from questionnaires. The questionnaires distributed to 36 respondents as the research sample. Those are internal auditor at Local Government of North Konawe and East Konawe. The data was analyzed by using Program Statistical Package for the Social Sciences (SPSS) Ver.22. The results show that time pressure and professional skills simultaneously have significant effect to the quality review of financial statement. Partially, time pressure has negative and significant effect to the quality review of financial statement, which means that if time pressure increases then the quality of review decreases, otherwise if time pressure decreases then the quality of the financial statement review increases. The result also indicated that professional skill has positive and significant effect to the quality review of financial statement. This means that if professional skill increases then the quality of the financial statement review will also increase and vice versa if the professional skill is low then the quality of the financial statement review will decrease.
Bimbingan Teknis Pengelolaan Keuangan Dalam Upaya Pemulihan Ekonomi Usaha Kerakyatan Nasrullah Dali; Erwin Hadisantoso; Mulyati Akib; Husin; Safaruddin
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2022): Edisi November 2022
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v4i1.32

Abstract

Kegiatan ini bertujuan untuk (a) meningkatkan pemahaman masyarakat tentang pengelolaan keuangan usaha kecil dan mikro, (b) memberikan pemahaman kepada masyarakat desa terhadap metode meningkatkan pendapatan, (c) menumbuhkan kemandirian bagi masyarakat setempat dalam berusaha dalam upaya meningkatkan usaha kecil dan mikro menjadi usaha menengah. Metode pelaksanaan kegiatan pengabdian adalah memberikan bimbingan berupa pengetahuan, konsultasi, dan pelatihan kepada masyarakat khususnya para pelaku usaha mikro dan kecil dapat diimplementasikan pada usahanya. Hasil kegiatan yaitu pelaku UMKM mampu memahami dan melakukan pencatatan pemasukan kas dan pengeluaran kas yang baik dan benar dan juga pelaku UMKM mampu memahami petunjuk-petunjuk sederhana dalam melakukan penyusunan laporan keuangan yang baik dan benar. Dengan kesimpulan bahwa terjadi peningkatan pemahaman masyarakat mengenai pengelolaan keuangan serta peningkatan pemahaman masyarakat terhadap metode dalam meningkatkan pendapatan dan juga menumbuhkan kemandirian bagi masyarakat setempat dalam upaya meningkatkan usaha kecil dan makro menjadi udaha menengah.
Sosialisasi Pentingnya Pengendalian Intern Perbankan Pada Bank Syariah Erwin Hadisantoso; Tuti Dharmawati; Intihanah Intihanah; Mulyati Akib; Aldino Pasha
Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Vol 1 No 2 (2023): NADIKAMI: Juli 2023
Publisher : POLITEKNIK BINA HUSADA KENDARI

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Abstract

Pentingnya pengendalian intern menjadi salah satu aspek yang sangat penting bagi suatu perusahaan dan organisasi Nirlaba Tujuan pengendalian intern Bank Muamalat adalah untuk menganalisis dan mengatasi setiap resiko atau masalah yang timbul yang berhubungan dengan pengendalian intern. pengendalian intern pada Bank Muamalat yang sesuai yaitu sesuai dengan pedoman standar sistem pengendalian intern bagi bank umum. Target Pengabdian ini yaitu peningkatan kemampuan Staf Bank Muamalat, Bendahara dan Pengelola/Pimpinan Bank Muamalat pada Bank Muamalat di Kota Kendari dalam mengelola pengendalian intern sehingga meningkatkan kompetensi dan keterampilan sumber daya manusia masyarakat dibidang akuntansi dan manajemen. Sedangkan luaran yang akan dicapai pada pengabdian ini yaitu tersedianya pengendalian intern yang baik pada Bank Muamalat di Kota Kendari sebagai citral di masyarakat luas dan sebagai bahan penilaian lainnya. Metode pelaksanaan kegiatan untuk mencapai tujuan tersebut adalah metode ceramah dan diskusi yang dilakukan oleh Tim untuk memberikan penjelasan tentang tujuan, manfaat dan kegunaan dari kegiatan pengabdian masyarakat serta Sosialisasi Pentingnya Pengendalian Intern Perbankan Pada Bank Muamalat kota Kendari. Selanjutnya metode demonstrasi dan pendampingan, dilaksanakan untuk memperagakan penyusunan laporan keuangan dan pertanggungjawaban keuangan.
Co-Authors Aldino Pasha Erwin Hadisantoso Erwin Hadisantoso Husin Intihanah Intihanah Ishak Awaluddin Israyanti, Israyanti La Angga Mirosea, Nitri Nasrullah Dali Nitri Mirosea Nurdin, Emillia Safaruddin Tuti Dharmawati Tuti Dharmawati Wiranto, Riswan