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All Journal AkMen JURNAL ILMIAH Tangible Journal Journal of Training and Community Service Adpertisi
Nuramal Nuramal
STIEM Bongaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

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PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP EFEKTIVITAS AUDIT INTERNAL Ishak Ishak; Nuramal Nuramal
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.343

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Kompetensi dan Independensi berpengaruh terhadap Efektivitas Audit Internal pada Badan Pemeriksa Keuangan dan Pembangunan (BPKP) Perwakilan Sulawesi Selatan. Pengumpulan data pada penelitian menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik random sampling. Populasi dalam penelitian ini adalah seluruh auditor pada BPKP Perwakilan Sulawesi Selatan yang berjumlah 142 Auditor. Sedangkan sampel yang diambil berjumlah 59 responden. Metode analisis menggunakan teknik analisis deskriptif dan regresi linear berganda. Hasil penelitian menemukan bahwa Kompetensi berpengaruh terhadap Efektivitas Audit Internal yang berarti bahwa Kompetensi berpengaruh secara signifikan terhadap Efektivitas Audit Internal dan Independensi berpengaruh secara Signifikan terhadap Efektivitas Audit Internal.
Pengaruh Good Corporate Governance terhadap Tax Avoidance Nuramal Nuramal; Sitti Mispa; Sahidah Sahidah
AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i2.4205

Abstract

The purpose of this study is to determine whether the proportion of independent commissioners, institutional ownership, audit committees and audit quality have effect on the practice of tax avoidance. The research approach used in this study is a quantitative descriptive approach. The population used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) in 2020 and 2021, namely 50 companies. From the sampling above, the number of samples that met the criteria was 21 companies as a sample, so that the observations for the two periods were 42 (21 x 2). The results of the study found that the Independent Commissioner had a significant positive effect on tax evasion in consumer goods manufacturing companies listed on the Indonesian Stock Exchange (IDX) 2. Institutional ownership had a significant negative effect on tax evasion in consumer goods manufacturing companies listed on the Indonesian Stock Exchange (IDX). Indonesian Stock Exchange (IDX).
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP EFEKTIVITAS AUDIT INTERNAL Ishak Ishak; Nuramal Nuramal
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.343

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Kompetensi dan Independensi berpengaruh terhadap Efektivitas Audit Internal pada Badan Pemeriksa Keuangan dan Pembangunan (BPKP) Perwakilan Sulawesi Selatan. Pengumpulan data pada penelitian menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik random sampling. Populasi dalam penelitian ini adalah seluruh auditor pada BPKP Perwakilan Sulawesi Selatan yang berjumlah 142 Auditor. Sedangkan sampel yang diambil berjumlah 59 responden. Metode analisis menggunakan teknik analisis deskriptif dan regresi linear berganda. Hasil penelitian menemukan bahwa Kompetensi berpengaruh terhadap Efektivitas Audit Internal yang berarti bahwa Kompetensi berpengaruh secara signifikan terhadap Efektivitas Audit Internal dan Independensi berpengaruh secara Signifikan terhadap Efektivitas Audit Internal.
PENTINGNYA PEMBUKUAN DALAM PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) Asbi Amin; Nur Azizah Basmar; Anwar Anwar; Nuramal Nuramal; Sahidah Sahidah
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 4 No. 1 (2024): Februari 2024
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Community Service activity is carried out with the aim that the managers of Patallassang Village-Owned Enterprises (BUMDes) of Pangkep Regency can know the importance of doing bookkeeping correctly for the transactions of each business. Good simple bookkeeping can be used as one of the activity analysis tools and developed for other interests that are more useful for the development of BUMDes. The method used in this PKM activity is lecture / socialization with the delivery of material from resource persons regarding simple bookkeeping. Simple bookkeeping training is carried out well, with the training, participants are expected to be able to apply simple bookkeeping knowledge.
Co-Authors Anwar Anwar Asbi Amin Ishak Ishak Nur Azizah Basmar Sahidah Sahidah Sahidah Sahidah Sitti Mispa