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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 8 Documents
 1 
Search results for , issue "Vol. 3 No. 3 (2024): Juni" : 8 Documents clear
Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Spiritual Dan Kecintaan Pada Uang Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan Eldi; Rinaldy, Syiar
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.v3i3.97

Abstract

his research aims to test the understanding of the accountant's code of ethics, spiritual intelligence, love of money on the ethical perceptions of accounting students regarding the ethical perceptions of accountants. The population was Stiem Bongaya accounting students class 2020, 2021 and 2022. The sampling technique used was Purposive Sampling. Thus, the number of samples used in this research was 175 accounting students. The analysis technique used is multiple linear regression. The results of the questionnaire data have been tested with classical instruments and assumptions in the form of normality, heteroscedasticity and multicollinearity assumptions. The data analysis method uses multiple linear regression techniques. The results of this research show that understanding the professional code of ethics for accountants has a positive effect, while spiritual intelligence and love of money have a negative effect on students' ethical behavior.
Pengaruh Stres Kerja dan Pemberian Insentif Terhadap Turnover Intention Karyawan : Survey Pada Rumah Sakit di Gowa Rasyid Rahman; Darwis, Muhammad Irwan; Stambul, Muh. Idrus
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.v3i3.98

Abstract

This research aims to examine and analyze the influence of work stress and incentives on employee turnover intention at Yapika Gowa General Hospital. The type of research used in this research is quantitative research. The sample in this study was 65 respondents. This research uses multiple linear regression analysis techniques with the help of the SPSS program and data obtained from questionnaires distributed to employees of the Yapika Gowa General Hospital. The results of this research show that partially Job Stress has a significant positive effect on Turnover Intention and the Incentive variable has a negative effect on Turnover Intention at the Yapika Gowa General Hospital.
Analisis Pengaruh Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) dan Efisiensi Operasi (BOPO) terhadap Kinerja Keuangan Pasca Pandemi Covid-19 pada Beberapa Bank yang Tercatat di Bursa Efek Indonesia Sitti Masyita; Sarmila
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.v3i3.99

Abstract

The purpose of this study is to test and analyze the effect of Loan to Deposit Ratio (LDR) on Financial Performance After the Covid-19 Pandemic in several banks listed on the Indonesia Stock Exchange. To test and analyze the effect of Capital Adequacy Ratio (CAR) on Post-Covid-19 Pandemic Financial Performance in several banks listed on the Indonesia St ock Exchange. To test and analyze the effect of Operating Efficiency (BOPO) on Financial Performance After the Covid-19 Pandemic in several banks listed on the Indonesia Stock Exchange. To achieve this goal, data collection techniques are used through documentation obtained through www.idx.co.id website. Data analysis techniques use descriptive analysis, classical assumption testing, multiple regression analysis and hypothesis testing. The findings of this study show that the Loan to Deposit Ratio (LDR) has a positive and significant effect on financial performance (ROA) after the Covid-19 in several banks listed on the IDX. The Capital Adequacy Ratio (CAR) has a positive and significant effect on financial performance (ROA) after the Covid-19 pandemic in several banks listed on the IDX. Operating expenses to operating income have a negative and significant effect on financial performance (ROA) after the Covid-19 pandemic in several banks listed on the IDX
Perilaku Fraud dalam Kerangka Fraud Triangle : Survey Pada Aparatur Pemerintah Desa Aidah Ibrahim; Sufiati; Pura, Rahman
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.v3i3.101

Abstract

This study aims to analyze the influence of fraud triangle on fraud behavior in village governments. The survey was conducted. The population of this study is the total number of Village Officials in Central Adonara District, East Flores Regency, a total of 65 Village Officials, while the sample taken is 65 respondents using the saturated sample technique. The data collection technique uses questionnaire techniques and data analysis techniques use multiple linear regression. The results of the study show that pressure, opportunity and rationalization have a positive and significant effect on fraud behavior.
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.
Dampak Pendapatan Asli Daerah, Transfer Ke Daerah Terhadap Kemandirian Fiskal Provinsi Maluku: Case Study Provinsi Maluku Liline, Ledy Jeane; Khaeril
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.v3i3.104

Abstract

The Maluku Province, like many other regions in Indonesia, still heavily relies on transfers from the central government to finance its expenditures. This dependency can limit fiscal autonomy and the region's flexibility in managing its budget according to local needs.This study aims to examine the impact of Regional Original Revenue (PAD), Transferred to the regions (TKD) on the Fiscal Independence of Maluku Province. Research Methods Applied quantitative research. With a literature review and description of the financial statements of the Maluku Provincial Budget Realization during the year period (2018-2022), and analyzed with several formulas on Fiscal Independence and Regional Independence Index.The results of the study show that: (1) The degree of fiscal decentralization of the Maluku Provincial Government during 2018-2022, is still "lacking" and "adequate". (2) The Maluku Provincial Government's Fiscal Independence Index during 2018-2022 is at the level of "not yet independent" and "towards independence".
Pengaruh Literasi Keuangan dan Perilaku Hedonisme Terhadap Pengelolaan Keuangan Karyawan Generasi Z : (Studi Pada Karyawan Toko Alfamart Di Kota Makassar) Suprianto, Suprianto; Sumail, La Ode; Anto, Ahmad
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.v3i3.106

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki dampak literasi keuangan dan perilaku hedonisme terhadap pengelolaan  keuangan karyawan Generasi Z pada karyawan toko alfamart kota Makassar. Sampel sebanyak 55 karyawan dan data dianalisis menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap manajemen keuangan, sementara perilaku hedonisme juga memiliki pengaruh positif dan signifikan terhadap manajemen keuangan.
Pengaruh Work Family Conflict dan Ketidakjelasan Peran Terhadap Stres Kerja Pada PT. Honda Makassar Indah Cabang Utama Dharmawaty Djaharuddin; Nur Syamsu; Mokhtar, Susiana
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.v3i3.107

Abstract

This research aims to determine the influence of work family conflict and role ambiguity on work stress at PT.Hond Makassar Indah Main Branch. The population in this study was 150 employees. The sampling technique used was the Slovin Formula technique, so the entire population at the Kudam XIV/Hasanuddin Office was sampled, namely 60 respondents. The analytical method used is multiple linear regression analysis, t test, and dominant test with the help of SPSS version 27 software. The research results show that (1) Work Family Conflict has a positive and significant effect on Job Stress. (2) Role Ambiguity has a positive and significant effect on Job Stress. (3) Work Family Conflict is the most dominant variable in this research

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