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ANALISIS KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH KOTA KENDARI Husin, Husin; Asni, Nur; Sarita, Kiki Fatimah
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

This study aimed to examine the effect of Independence and competence of the audit quality Inspectorate officers in the area of financial supervision in Kendari city Inspectorate. The population of this research is the functional groups totaling 28 people, with the sample collection method is a method of census. Data taken from the questionnaire distributed to respondents. Perceptions of respondents measured by the questionnaire answers using ordinal measurements with a 5-point Likert scale. The statistical method used to test each hypothesis is Multiple Regression Analysis. The results of this study indicate that the independence and competence have a significant effect on audit quality apararat Inspectorate in the area of financial supervision. The coefficient of determination shows that jointly independence and competence contribute to audit quality by 85.4%, while the remaining 14.6% influenced by other factors outside the model. Implications of these findings for efforts to achieve a quality audit is the need to increase the independence both independence in fact and independence in appearance and increase competence by conducting training and certification office.Keywords: Independence, competence and quality audit
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK (Studi Pada KPP Pratama Kendari) Mustafa, Santiadji; Husin, Husin; Unde, Hajariah
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis research aims to determine the effect between consciousness Taxpayer and Sanctions Tax to Compliance Formal Individual Taxpayer (study on KPP Pratama Kendari).The sample in this research is the individual taxpayer in kendari city totaling 100, methods sampling used in this research is the accidental sampling. The method used in this research is a method of regression analysis multiple linear.These results indicate that the consciousness taxpayers and sanctions tax partially influential positive and significant compliance formal individual taxpayer in kendari city. Simultaneously consciousness taxpayers and sanctions tax to compliance formal individual taxpayer in kendari city influential positive and significant. Keywords: Consciousness Taxpayers, Sanctions Tax, Compliance Formal Taxpayer.
PENDIDIKAN MENURUT FILSAFAT SUHRAWARDI ( 1155–1191 M ) SEJARAH TOKOH, PEMIKIRAN DAN ALIRAN Husin, Husin
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Al Qalam Vol. 11, No. 24, Juli-Desember 2017
Publisher : Sekolah Tinggi Ilmu Al-Quran (STIQ) Amuntai Kalimantan Selatan

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Abstract

Dunia filsafat akan selalu berkembang seiring dengan “eksplorasi” manusia akan akal yang gunakan. Filsafat tidak hanya tumbuh subur di dunia barat akan tetapi juga di dalam dunia Islam dimana filsafat yang berkembang tidak hanya filsafat akhlaki amali yang merujuk kepada Imam Al-Ghazali akan tetapi juga filsafat falsafi atau sering juga disebut teosofi. Filsafat falsafi yang sering diarahkan kepada filsafat Ilmunisai dengan tokoh besarnya Suhrawardi al-Maqtu>l adalah bagian dari khazanah keilmuan Islam yang penting untuk dikaji, sehingga umat Islam tidak hanya silau dengan nama besar filosof barat yang bersifat skeptis kepada ajaran Islam akan tetapi juga bisa menggali ilmu pengetahuan dengan mempelajari teori-teori dari filosof muslim. Teori Suhrawardi al-Maqtu>l terkait dengan teori cahaya yang meyakinkan kita bahwa sumber ilmu pengetahuan adalah berasal dari cahaya Tuhan, akhirnya dapat memberikan pijakan baru bagaimana seharusnya seorang penuntut ilmu dalam mendapatkan ilmu pengetahuan yang benar yaitu dengan cara mendekatkan kepada sumber cahaya (ilmu pengetahuan) yaitu Allah SWT
ID, EGO DAN SUPEREGO DALAM PENDIDIKAN ISLAM Husin, Husin
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Al Qalam Vol. 11, No. 23, Januari-Juni 2017
Publisher : Sekolah Tinggi Ilmu Al-Quran (STIQ) Amuntai Kalimantan Selatan

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Abstract

Psikologi lahir sebagai disiplin ilmu tersendiri di Jerman pada pertengahan abad ke XIX. Sebagai suatu ilmu, psikologi merupakan ilmu yang relatif muda apabila dibandingkan dengan ilmu-ilmu yang lain. Terkait dengan tentang kepribadian dalam psikologi, pandangan Sigmund Freud tentang Id, Ego dan Superego telah mempengaruhi manusia sepanjang abad ke XX. Dalam kajian Islam, teori tentang Id, Ego dan Superego bukanlah hal baru. Pembahasan tentang nafs, al-‘aql dan al-qalb yang merupakan kajian tentang struktur kepribadian manusia telah Allah SWT. paparkan dalam Al-Quran yang secara meyakinkan menjadi “induk” dari ilmu-ilmu yang datang kemudian.
PENDIDIKAN AGAMA ISLAM DI AMERIKA SERIKAT (Lembaga Pendidikan Islam) Husin, Husin
Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Al-Madrasah Vol. 2, No. 2, Januari-Juni 2018
Publisher : Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah

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Abstract

Peran negara dalam proses pendidikan secara umum sangat mempunyai keterikatan antara keduanya. Kebijakan yang dikeluarkan oleh negara terkait tata kelola pendidikan, sumber daya manusia, kurikulum bahkan sampai prosesnya pun tidak lepas dari apa yang sudah dirancang oleh para elite pemerintahan di sebuah negara. Amerika Serikat yang selama ini dipandang sebagai pusat “dekadensi” moral, dengan segala problematika sosial, masyarakat dan ekonominya, ternyata juga mempunyai sisi lain yang patut untuk dijadikan contoh bagi bagaimana cara mengelola lembaga pendidikan yang baik. Selain itu, sejarah masuknya Islam dan perkembangan Islam di Amerika Serikat mengungkapkan sisi lain dari negara adidaya tersebut yang sangat menarik untuk dipelajari. Fakta-fakta ini memungkinkan untuk memandang secara berbeda dan menjadikan Amerika Serikat sebagai wilayah dakwah yang harus diteruskan diusahakan. Artikel ini merupakan hasil dari telaah peneliti terhadap sumber-sumber tertulis maupun film dokumenter yang berkaitan dengan objek kajian. Setelah semua data yang diperlukan terkumpul, peneliti menganalisis data tersebut dengan menggunakan content analysis sehingga diperoleh gambaran dan uraian bagaimana sistem pendidikan Islam di Amerika Serikat
PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KOTA KENDARI Husin, Husin; Mustafa, Santiadji; Safaa, Violla
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT The research aims to know  effect of financial management and commitment to the Financial Statements of Local Government Kendari. The hypothesis of this study is the financial management and commitment to significantly influence the financial statements of local government. The samples used were 27 respondents financial statement of local government team. The sampling technique with census sampling method. To answer the hypothesis is used analysis linear regression multiply combine with SPSS 20.T-test result shows that the partial financial management has t count 2.720 greater than t table 1.710 and commitment have t hitung 2.992 greater than t table. This shows that all independent variables a significant effect on the financial statements of local government. The coefficient of the regression results adjusted R Square of 0.739. This means that the variance of independent variables that explain 73.9% of the dependent variable, while the remaining 26.1% is explained by other variables not examined. The results of this study indicate that Financial Management has a significant impact on the Financial Statements of Local Government as well as the commitment to have a significant impact on the Financial Statements of Local Government. Keywords: Financial Management, Commitment, and Financial Statements of Local Government
MENGKAJI DAN MENGANALISIS QUANTUM IKHLAS OLEH ERBE SENTANU Husin, Husin
Al-Falah: Jurnal Ilmiah Keislaman dan Kemasyarakatan Vol 18, No 2 (2018): Published in September of 2018
Publisher : STAI AL FALAH Banjarbaru

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Abstract

Ikhlas becomes a powerful word that is often spoken when someone is no longer able to overcome all the problems of life. In addition, the word Ikhlas can also be the last words used by people who are not persistent in fighting for their destiny. Erbe Sentanu with the theory of Quantum Ikhlas tries to offer an applicable concept of an Ikhlas word that he mixes from various religious teachings, theories and thoughts of religious figures. Erbe Sentanu believes that when humans express everything (good or bad) that has happened, in fact, the person has activated extraordinary energy that can attract and influence positively and can even reverse any deadlock to unexpected solutions. Researchers tried to dissect the contents of Erbe Sentanu's book entitled Quantum Ikhlas The Power of Positive Feeling by using a type of research library research and content analysis. In addition, when analyzing the contents, researchers also tried to approach the Sufism approach so that it could enrich the contents of the book. The conclusions from this study are how to achieve happiness through unusual new intelligence, which is about the ability to rule over yourself and win a war against yourself while achieving ultimate happiness. Keywords: Ikhlas, Brainwave, Positive Thinking, Positive Feeling.
PENGARUH MOTIVASI KERJA TERHADAP KINERJA AUDITOR ( STUDI PADA INSPEKTORAT KOTA KENDARI ) Husin, Husin; Umbara, Bayu
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT  This research aimed to determine the effect of the significant Work Motivation on Auditors Performance in Inspektorat Kota Kendari. In this study, the data sources used are primary data and secondary data. The method used in this research is descriptive and analytical methods of inferential analysis method consisting of factor analysis and simple linear regression analysis. The result of this study indicate that the Work Motivation significantly influence the Auditors Performance in Inspektorat Kota Kendari, that are proven with probability value = 0,000 < 0,05. Then the hypothesis is accepted.Key Words : Work Motivation and Auditors Performance.
PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN KERJA DAN DISIPLIN KERJATERHADAP KINERJA PENGELOLA KEUANGAN DI UNIVERSITAS HALU OLEO Saleh, Sri Wahyuni; Wawo, Andi Basru; Husin, Husin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

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Abstract

This study aims to find out and analyze the Effect of Education and Training, Work Experience and Work Discipline on Financial Management Performance at Halu Oleo University. Respondents in this study were all employees who served as financial managers at Halu Oleo University. The total respondents were 106 people. Data analysis used in this study is multiple linear regression analysis techniques that are processed through SPSS version 23.0 for Windows software.The results of this study indicate that education and training have t (t-sig) of 0,000 which means that education and training have a positive and significant effect on the performance of financial managers, work experience has t (t-sig) of 0.118 which means that work experience has no effect and is not significant on performance financial managers, work discipline has t (t-sig) of 0.031 which means that work discipline has a positive and significant effect on the performance of financial managers. The conclusions in this study are education and training, work experience and work discipline simultaneously have a significant effect on the performance of financial managers. Education and training have a significant effect on the performance of financial managers, work experience has no effect and is not significant on the performance of financial managers and work discipline has a significant effect on the performance of financial managers in
PENGARUH PENGAWASAN DEWAN, PEMAHAMAN PERATURAN DAN UNDANG – UNDANG TERHADAP PENGELOLAAN KEUANGAN DAERAH DENGAN GOOD GOVERNMENT GOVERNANCE SEBAGAI VARIABEL INTERVENING Sunartin, sunartin; wawo, andi basru; husin, husin
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

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Abstract

The Effect of Board Supervision of Rules and Laws Understanding on the Managementof Local Finance with Good Government Governance as an Intervening Variable (A Study ofSKPD in South Konawe Regency).”Supervised by Andi Basru Wawo, as Supervisor I, andHusin, as Supervisor II.This study aimed to analyze the effect of board supervision and understanding of rulesand laws on the management of local finance with good government governance as anintervening variable. The study was a causal research and the objects of the study were 31SKPD in South Konawe regency. Data were collected using a questionnaire. The data wereanalyzed using a technique of path analysis on the SPSS version 20.Result of partial analysis showed that board supervision had a positively significanteffect on good government governance, understanding of rules and laws had a positivelysignificant effect on good government governance,board supervision had a positivelysignificant effect on the management of local finance, understanding of rules and laws had apositively insignificant effect on the management of local finance, good governmentgovernance could act as an intervening variable in the relationship between boardsupervision, understanding of rules and laws, and the management of local finance.Keywords: Board Supervision, Understanding Of Rules And Laws, GoodGovernmentgovernance, The Management Of Local Finance