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Rahman Pura
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Insan Cita Bongaya Research Journal
Published by Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
ISSN : -     EISSN : 28077911     DOI : 10.70178
Core Subject : Economy,
Economics, Econometrics & Finance
ICBRJ: Insan Cita Bongaya Research Journal merupakan jurnal yang dikelola oleh Korps Alumni HMI (KAHMI) Rayon STIEM Bongaya. Menerbitkan artikel penelitian pada bidang Ekonomi, Manajemen, dan Akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 74 Documents
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Pengaruh Ukuran Kap, Opini Audit dan Pergantian Manajemen terhadap Auditor Switching (Studi Pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia) Sufiati
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.8

Abstract

This study aims to determine whether the size of KAP, audit opinion and management turnover have an effect on auditor turnover in state-owned companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from the STIEM Bongaya Investment Gallery. The population is state-owned companies listed on the Stock Exchange, totaling 26 companies, while the sample taken is 19 companies, with the observation method for 4 years, the total companies observed are 76 companies. The sampling technique used purposive sampling method and the data results were processed using logistic regression analysis method with the help of SPSS 26 software.The results show that partially only audit opinion has an effect on auditor switching, while the size of KAP and management change has no effect on auditor switching.  Keywords: KAP Size, Audit Opinion, Management Change, Auditor Change
Pengaruh Implementasi Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Palopo Anwar; Ariandy, Fiar
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.11

Abstract

This study aims to determine the effect between the implementation of regional financial management information systems and the quality of financial reports in the Palopo City Government. The research method used is a descriptive method using primary data obtained from all SKPD located in Palopo City. The data collection method used is a questionnaire and literature study with a qualitative approach. The analytical tool used in this research is simple regression. The results showed that the implementation of the regional financial management information system had a significant positive effect on the quality of regional financial reports. In the city government of Palopo.
Analisis Pencapaian Realisasi Pajak dan Retribusi Daerah Serta Dampaknya Terhadap Pendapatan Asli Daerah Rahman, Rahman Pura
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.12

Abstract

The implications of regional autonomy require local governments to manage regional finances to increase regional independence so that dependence on the central government decreases. To increase regional financial independence, one of the important indicators to be managed is local revenue. Regional taxes and levies are the main source of local revenue. This study aims to analyze the realization of regional taxes and levies and their impact on local revenue. The study was conducted in 24 district/city governments throughout the province of South Sulawesi. Data were collected using documentation techniques in the form of budget realization reports. The data was observed for two years, namely in 2017 and 2018. So that the number of data observed was 48 budget realization reports. Data analysis using multiple regression analysis techniques. The results of the study show that in general, district/city governments throughout the province of South Sulawesi have achieved the target for local tax revenues, while for regional retribution revenues, in general, they have not achieved it. Local taxes have a significant positive effect on local revenue. And regional levies have a significant positive effect on regional revenue.
Analisis Pengaruh Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Smartphone Studi Pada Mahasiswa Stiem Bongaya Makassar Sigit; Halim, Ardiansyah
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.13

Abstract

Data collection using primary data obtained from students who study at Stiem Bongaya Makassar who are then made respondents using purposive sampling technique is a sampling technique limited to certain types of people who can provide the desired information. The results of primary data collected through the distribution of the questionnaire have been tested using classical assumptions in the form of normality assumptions, multicollinearity assumptions, heteroscedasticity assumptions, autocorrelation and linearity. Methods of data analysis using descriptive statistical analysis techniques and inferential statistical analysis. The results show that first, price has a negative effect on smartphone purchasing decisions. Both product quality have a positive and significant effect on purchasing decisions. Third, price and product quality simultaneously have a positive and significant effect on the purchase decision of a study smartphone for the Makassar Bongaya Students.
Pengaruh Kualitas Pelayanan, Lokasi Dan Fasilitas Terhadap Kepuasan Dan Loyalitas Pengujung Warkop Daun Kopi Di Kota Makassar salma
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.14

Abstract

This study aims to examine the effect of: quality of service, location, facilities on visitor satisfaction and visitor loyalty at coffee shops in Makassar City. The sample of this research is 44 visitors who often come. The analytical tool used to reveal information uses WarpPLS. The results of the study of service quality, location, facilities have a positive and significant effect on visitor satisfaction. Furthermore, visitor satisfaction has a positive and significant effect on visitor loyalty. All relationships between variables show significant so that the results of the study are getting closer to the SERVQUAL theory.
Pengaruh Tekanan Peran dan dan Profesionalisme Terhadap Kinerja Auditor Irsyad Muhammad, Irsyad Muhammad
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.15

Abstract

Public demands for supervision and accountability for the use of funds for the implementation of government activities require BPK RI auditors to further improve their performance professionally in order to produce quality audit activities. This study aims to analyze the effect of role stress and professionalism on auditor performance. The sample as well as the respondent is the BPK RI Representative of North Maluku, amounting to 35 auditors. Methods of data collection using questionnaires and analytical techniques and using multiple regression. The results showed that role stress had no effect on auditor performance, while professionalism had a positive and significant effect on auditor performance.
Mendeteksi Kucurangan Laporan Keuangan Dengan Menggunakan Fraud Diamond Muhammad Faisal Arif
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.16

Abstract

This study examines the topic of detecting financial statement fraud by using fraud diamonds. This study aims to examine the effect of Financial Targets, Financial Stability, External Pressure, Nature of Industry, Effective Monitoring, Change in Auditors, Rationalization and Change of Directors on financial statement fraud. In the research method, this study uses secondary data in the form of financial statements, hypothesis testing using SPSS Software Version 21. The results of this study indicate that Financial Targets and Rationalization affect the financial statement fraud while other variables such as Financial Stability, External Pressure, Natura of Industry, Effective Monitoring, Change in Auditors, and Changes of Directors do not affect financial statement fraud. The implication of this research is to test the instruments used in the diamond fraud theory in detecting financial statement fraud.
Dampak Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak (KPP) Madya Makassar Rinaldy, Syiar; Ruslan
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.17

Abstract

Taxes are the main source of state revenue, so efforts to improve taxpayer compliance are important. The purpose of this research is to measure and analyze the effect of modern tax administration system on taxpayer compliance. The research population is the number of taxpayers registered at the Makassar Madya Tax Service Office. The sampling technique used is simple random sampling. The number of samples is 100 taxpayers. Data collected by questionnaire technique. The data analysis technique used simple regression analysis. The results showed that the modern tax administration system has a significant positive effect on taxpayer compliance.
Indeks Kepuasan Masyarakat Untuk Mengukur Pelayanan Publik Pada Kantor Kecamatan Kabupaten Soppeng Hasanuddin
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.v1i2.18

Abstract

The purpose of this study was to measure the management of public services provided to the community at the sub-district office in Soppeng district. The research data were obtained in 8 sub-districts in the Soppeng Regency. Data is collected using . The technique of collecting research data is to use a survey by distributing closed and structured questionnaires as a tool to reveal answers from respondents. The data analysis technique is using the IKM value which is calculated using the weighted average value of each service element. The results showed that there are 2 sub-districts that get a Conversion Interval value of 65.00 – 76.60, namely LILIRIAJA District and LILIRILAU District with Service Quality "C" with Poor Service Unit Performance, but in general the community's assessment of the services obtained at the District Office in Soppeng Regency is Good.
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.

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