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PENGARUH KOMITMEN ORGANISASI DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH (Studi Pada Kantor Sekretariat DPRD Provinsi Sulawesi Tenggara) Wawo, Andi Basru; Sarufa, Fitriah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract This research aimed of presented to examine the effect of organizational commitment and budgeting knowledge council on the role of regional parliaments in the financial control area. Primary data in this research were obtained from the perception of all members at the Parliament Secretariat of province South east Sulawesi from period of 2014 to 2019. Perceptions of respondents was measured by responses to questionnaires that uses ordinal measurement with a 5-point Likert scale. The analytical tool used to test each hypothesis is multiple regression analysis The results of this research indicate that organizational commitment and budgeting knowledge council partially and simultaneously significant effect on regional Parliament's role in financial control area.The results for the coefficient of determination total organizational commitment and budgeting knowledge council on the role of regional parliaments in the financial control area of R2 = 0.786. This number can be used to see the contribution of the organization's commitment and budgeting knowledge council on role of regional Parliament in the financial control area. The figure has meaning that the contribution of organizational commitment and budgeting knowledge council on role of regional Parliament in the financial control area is 78.6%, while the remaining 21.4% was obtained from the contribution of other factors.Keywords: Organizational Commitment, Budgeting Knowledge Council, Financial Control Area, the role of Regional parliame

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

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 â€“ 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

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).â€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

PENGARUH KOMPETENSI PENGELOLA KEUANGAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN Hanifa, Lia; wawo, andi basru; husin, Husin
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

This study aimed to determine the effect of financial management competence andlocal finance accounting system on the quality of financial report at SKPD of the province ofSoutheast Sulawesi.The study used primary data garthered using a questionnaire.Respondents of the study ware structural officials and apparatus which run accountingfunction or financial management in 41 SKPD in the province of Southeast Sulawesi.Variables of the study included competence in financial management and the accountingsystem of local finace, which were independent variables, and the quality of financial reportsas dependent variable.Data analysis used a method of multiple regression statistical analysis using the SPSSversion 22 software, which were explained using descriptive statistics and inferentialstatistics. Result of hypothesis testing showed that the competence of financial managementand the accounting system of local finance have positive and significant effect on the qualityof financial reports written by the provincial government of Southeast Sulawesi, eitherpartially or simultaneously. It means that the better the competence of financial managementand the accounting system of local finance, the better the quality of financial reports that areproduced.Keywords: quality of financial repors, competence of financial management, accountingsystem of local finance..

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, KOMITMEN APARATUR TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) SEBAGAI VARIABEL INTERVENING Ridzal, Nining Asniar; wawo, andi basru; husin, husin
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

The aim of this study was to analyze the impact of participation in budgeting, clarity of budgeting targets, and staff commitment on managerial performance, with job relevant information working as an intervening variable. The study was a causal research, involving 28 SKPD of Baubau City government as the objects of the study. Samples of the study were Head of Agency. Head of Office, Head of Sub-Section of Finance, Head of Sub-Section of Planning/Program, and Heads of Section in each SKPD. Data were collected using a questionnaire. The data were then analyzed using the path analysys on the SPSS version 20.Result of partial analysis showed that participation in budgeting had a positively insignificant effect on job relevant information, clarity of budgeting targets had a positively significant effect on job relevant information, staff commitment had a positively significant effect on job relevant information. furthermore, participation in budgeting had a positively significant effect on managerial performance, clarity of budgeting targets had a positively significant effect on managerial performance, staff commitment had a positively significant effect on managerial performance, and job relevant information had a positively significant effect on managerial performance. Results of simultaneous analysis showed that participation in budgeting, clarity of budgeting targets, and staff commitment had an effect on job relevant information. participation in budgeting, clarity of budgeting targets, and staff commitment had an effect on managerial performance. Job relevant information is not capable of acting as an intervening variable between participation in budgeting on managerial performance, job relevant information is not capable of acting as an intervening variable between clarity of budgeting targets on managerial performance, and job relevant information is not capable of acting as an intervening variable between the staff commitment on managerial performance.Â Keywords: Participation in budgeting, clarity of budgeting targets, staff commitment, job relevant information, managerial performance.

PENGARUH KOMPETENSI APARATUR DESA, KOMITMEN PADA TUGAS DAN REGULASI TERHADAP PENGELOLAAN KEUANGAN DESA DI KABUPATEN BOMBANA Elfin, .; wawo, Andi Basru; Husin, .
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

This research aims to examine and analyze the influence of village apparatus competencies, commitment to tasks, and regulations on village financial management in Bombana . Respondents in this research were village financial managers based on Permendagri Number 113 of 2014 consisting of Village Heads as holders of village financial management power and technical implementers of village financial management (PTPKD) which consisting of Village Secretaries, Section Chief / Financial Chief and Treasurer. The total respondents were 139 people. The data analysis which were used in this resears is multiple linear regression analysis techniques. Â The results of the research shows that (1) the competence of village officials has no significant effect on village financial management, (2) commitment to the task has a significant effect on village financial management, (3) regulation has a significant effect on village financial management. Â KeywordsÂ :Â Â Village Apparatus Competence, Commitment To Duties, Â Regulations, Village Financial Manajemen

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