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All Journal YUME : Journal of Management Jurnal Kabar Masyarakat Insan Cita Bongaya Research Journal
Eva Marin Sambo
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Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Akuntabilitas dan Transparansi terhadap Kinerja Instansi Pemerintah Daerah Kota Makassar Sufiati Sufiati; Eva marin Sambo; Anim Wiyana; Saviraislamia Pattikaloba
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3220

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Instansi Pemerintah Daerah Kota Makassar. Metode Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner. Populasi dari penelitian ini adalah para Pejabat/Aparat Pemerintah Daerah Kota Makassar sedangkan sampel yang diambil berjumlah 30 responden. Hasil kuesioner tersebut telah diuji validitas dan reabilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas, asumsi multikolinieritas dan asumsi heteroskedastisitas. Meteode analisis data menggunakan regresi linear berganda.Hasil penelitian menunjukkan bahwa akuntabilitas dan transparansi secara simultan berpengaruh signifikan terhadap Kinerja Instansi, akuntabilitas berpengaruh positif signifikan terhadap kinerja instansi, dan transparansi berpengaruh positif siginifikan terhadap kinerja instansi. Kata kunci: Akuntabilitas, Transparansi, Kinerja Instansi.
Pengaruh Penyajian Dan Aksesibilitas Laporan Keuangan Daerah Terhadap Akuntabilitas Pengelolaan Keuangan Daerah anim wiyana; Eva marin sambo
Insan Cita Bongaya Research Journal Vol. 1 No. 2 (2022): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i2.19

Abstract

This study aims to determine whether the presentation and accessibility of regional financial reports affect the accountability of regional financial management at the Regional People's Representative Council of Gowa Regency. Data collection uses primary data obtained from 45 members of the DPRD Gowa Regency using a saturated sampling technique. The population of this study were 45 members of the Regional People's Representative Council of Gowa Regency. The results of the questionnaire data have been tested by instruments, classical assumptions and methods of data analysis using multiple regression techniques. The results showed that all hypotheses were accepted because the presentation and accessibility of Regional Financial Statements had a significant positive effect on the Accountability of Regional Financial Management at the Regional Representative Council of Gowa Regency.
Pemanfaatan Teknologi Dalam Pengembangan Ekowisata Di Daerah Pesisir Pantai Lowita Di Desa Wiring Tasi Kecamatan Suppa Kabupaten Pinrang Nur Syamsu; Ishak Ishak; Eldi Manca; Eva Marin Sambo; Marwah Yusuf; Andi Dahrul; Annas L.Mappiasse
Jurnal Kabar Masyarakat Vol. 2 No. 2 (2024): Mei : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i2.1934

Abstract

This activity was carried out with the aim of developing knowledge about the use of technology in developing ecotourism in the coastal area of ​​Lowita Beach. This activity was carried out in Wiring Tasi Village, Suppa District, Pinrang Regency on November 4 and 5 2023. This activity was carried out in collaboration with STIEM Bongaya, TJSL, PT PLN (Persero) and the Lowita coastal youth community and was attended by people who live on the Lowita coast. . The method of implementing this activity is packaged in the form of material presentation and discussion as well as practice in the field. Based on the results of the activities that have been described, by using technology such as social media, electronic media and mass media, it is hoped that the promotion of the existence of ecotourism on Lowita Beach will become more widely known by the community, not only locally but also nationally so that it can increase income for the regional government and the community. local from Lowita beach ecotourism management. Apart from that, this activity is expected to provide positive benefits for the community, educate and share knowledge for mutual progress.
Pengaruh Time Budget Pressure dan Risiko Audit Terhadap Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik di Kota Makassar Eva Marin Sambo; Ariputra, Edhan
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.102

Abstract

The purpose of this study is to determine the effect of Time Budget Pressure and Audit Risk on Premature Termination of Audit Procedures at Public Accounting Firms in Makassar City. Data collection uses primary data obtained from questionnaires. Determination of the sample using the saturated sample method, so that the sample in this study were 40 respondents. The results of the questionnaire have been tested for validity and reliability, and have also been tested for classic assumptions in the form of normality assumptions, heteroscedasticity assumptions, and multicollinearity assumptions. Methods of data analysis using multiple regression analysis. The research results show that Time Budget Pressure has a positive and significant effect on Premature Termination of Audit Procedures and Audit Risk does not have a positive and significant effect on Premature Termination of Audit Procedures.
Co-Authors Andi Dahrul Anim Wiyana Annas L.Mappiasse Ariputra, Edhan Eldi Manca Ishak Ishak Marwah Yusuf Nur Syamsu Saviraislamia Pattikaloba Sufiati Sufiati