cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rahman Pura
Contact Email
insancitabongaya@gmail.com
Phone
+6281342330772
Journal Mail Official
insancitabongaya@gmail.com
Editorial Address
Jl. Letjen. Pol. A. Mappaoudang No. 28 Makassar
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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
 1   2   3   4   5 
Peningkatan Loyalitas Pelanggan Melalui Fasilitas Dan Lokasi Pada D’ King Car Wash Gorontalo: Elfis Mus Abdul; Riyan R. Albakir; Nurdin Yusuf
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.v1i2.21

Abstract

This study aims to determine the increase in customer loyalty through service facilities and business locations at D'King Car Wash Gorontalo. The data used in this research is primary data sourced from filling out questionnaires. The research population was 50 respondents. The analytical technique used to answer the research problem and test the hypothesis is multiple linear regression analysis. The data is processed using the SPSS application. The results of this study are (1) there is a positive and significant effect of Service Facilities on customer loyalty. (2) There is a positive and significant influence of location on customer loyalty. (3) Simultaneously, customer loyalty is significantly influenced by service facilities and business location. Keywords: Loyalty, Facilities, Business Location.
Pengaruh Inovasi Pelayanan Terhadap Nilai Pelanggan Melalui Keunggulan Kompetetif Bank Haris, Abdul
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.v1i2.22

Abstract

This study aims to examine the effect of service innovation on Bank Sulsesl customers through competitive advantage in Makassar City. The research sample was 100 respondents. The results of the study show that the service innovation played by South Sulawesi banks is currently getting value from customers. Because customers feel good service and different from competitors, so this service becomes top of mind in the customer's head. In fact, the South Sulawesi bank became part of the main choice. In other words, service innovation will get value from customers. Service innovation will mean being equipped with a customer's competitive advantage so that it will provide value as well as become a priority for customers. Then, the limitation of the study is that the research was only conducted on South Sulawesi banks so that the findings produced have limitations in terms of the ability to generalize the research findings to other banking companies, such as state and private foreign exchange banks. This study aims to examine the effect of service innovation on Bank Sulsesl customers through competitive advantage in Makassar City. The research sample was 100 respondents. The results of the study show that the service innovation played by South Sulawesi banks is currently getting value from customers. Because customers feel good service and different from competitors, so this service becomes top of mind in the customer's head. In fact, the South Sulawesi bank became part of the main choice. In other words, service innovation will get value from customers. Service innovation will mean being equipped with a customer's competitive advantage so that it will provide value as well as become a priority for customers. Then, the limitation of the study is that the research was only conducted on South Sulawesi banks so that the findings produced have limitations in terms of the ability to generalize the research findings to other banking companies, such as state and private foreign exchange banks.
Pengaruh Kepemimpinan Transaksional dan Manajemen Pengetahuan Terhadap Kinerja Karyawan Rahmawati
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.v1i2.25

Abstract

The purpose of this research is to examine the effect of transactional leadership and knowledge management on the performance of PT. Semen Tonasa II and III. The sample of this study were 106 managers at PT. Semen Tonasa II and III and analysis method using WarpPLS 7.0. The results showed that transactional leadership had a positive and significant effect on employee performance. That is, the better the transactional leadership, the better the performance of the employees of PT. Semen Tonasa II and III. Then, knowledge management has a positive and significant effect on employee performance. That is, the better the knowledge management, the better the performance of the employees of PT. Semen Tonasa II and III
Pencegahan Fraud Dana Desa: Analisis Ketaatan Aturan Akuntansi dan Sistem Pengendalian Intern Sinen, Kasim
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.v1i2.26

Abstract

The purpose of the study was to examine the effect of compliance with accounting rules and internal control systems on the prevention of village fund fraud. Respondents in this study were village officials in the district of Central Adonara, East Flores Regency, totaling 65 village officials. Source of data is primary data multiple linear regression analysis method. The results of the study show that compliance with accounting rules has no significant effect on preventing village fund fraud. While the internal control system has a significant positive effect on preventing village fund fraud.
Analisis Penerimaan Pajak Hiburan Terhadap Peningkatan Pendapatan Asli Daerah (Studi Pada Pemerintah Daerah Kabupaten Gowa) eldi
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.v1i2.27

Abstract

This study aims to determine the effect of entertainment tax revenue on Gowa Regency's Original Regional Revenue. Data collection uses secondary data obtained from the Regional Financial Management Office (DPKD) of Gowa Regency. The population is the recapitulation of Entertainment and Income Tax Receipts in DPKD Kab. Gowa from 2013 to 2015 which consisted of 36 months (n=36). The data has been tested for classical assumptions in the form of normality, autocorrelation, and heteroscedasticity. The analytical method used is a simple regression technique. The results showed that the proposed hypothesis was rejected, because it showed a positive but not significant hypothesis test result. This means that Entertainment Tax Revenue has a positive but not significant effect on Gowa Regency's Original Revenue.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Pemerintah Desa Di Kecamatan Bissappu Kabupaten Bantaeng Djamali, Hisnol
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.v1i2.28

Abstract

The purpose of the study was to examine the factors that influence the quality of the village government's financial reports in Bissappu District, Bantaeng Regency. The population in this study were 65 village officials, Bissappu District, Bantaeng Regency. The sample technique used saturated sampling so that the sample was 65 village officials. The method of analysis is multiple linear regression analysis. The results of the study show that the village financial system and internal control system have a significant positive effect on the quality of village government financial reports
Pengaruh Opini Audit, Financial Distress, Dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching Di Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Sambo, Eva Marin; Aurelia S , Ade
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.29

Abstract

This study aims to determine whether audit opinion, financial distress and the growth of client companies have an effect on manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with documentation techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange with a total of 139 companies, while the sample taken is 54 companies. Methods of data analysis using logistic regression analysis. The results of this study show that the Audit Opinion, Financial Distress and Growth of the Client Company have no effect on Switching Auditors at Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019.
Biaya Kepatuhan dan tarif Pajak Terhadap Penggelapan Pajak Jaendry, Gregorius
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.32

Abstract

Abstract: This study aimed to examine the effect of Compliance costs and tax rate on tax evasion with self assessment system and tax moral As Moderation Variabel. The population in this study is the individual taxpayers list in KPP Pratama Ternate City many as 84.271 with sample of 95 respondent. The samples were taken using convenience sampling The samples were taken using method. Methods of data collection is a survey method using Questionnaire. The results of this study indicate that Compliance costs and tax rate effect on tax evasion, self assessment system moderate the relationship between Compliance costs and tax rate effect on tax evasion, tax moral unable to moderate the relationship between Compliance costs and tax rate effect on tax evasion. Keywords: Compliance costs, tax rate, self assessment system, tax moral and tax evasion
Kemampuan, Pengalaman, Independensi, dan Due Profesional Care Auditor pada Pelaksanaan Prosedur Audit Investigatif Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.33

Abstract

Abstract: This study aims to examine the effect of Auditor Ability, Auditor Experience, Auditor Independence, and Due Professional Care Auditor on the Effectiveness of the Implementation of Investigative Audit Procedures. The population in this study was the examiner who worked at the BPKP (Financial and Development Supervisory Agency) office in North Maluku and North Sulawesi Provinces. This study uses multiple linear regression models. The results of the study indicate that the auditor's ability has a positive effect on the effectiveness of conducting investigative audit procedures. The auditor's experience has a positive effect on the effectiveness of conducting investigative audit procedures. Auditor independence does not affect the effectiveness of investigative audit procedures. Due professional care auditor has a positive effect on the effectiveness of conducting investigative audit procedures. Keywords: auditor ability, auditor experience, auditor independence, due professional care auditor and effectiveness of audit investigative procedures
Pengaruh Tekanan Peran dan dan Profesionalisme Terhadap Kinerja Auditor Muhammad, Irsyad; Pura, Rahman
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.34

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.

Page 2 of 8 | Total Record : 74

 1   2   3   4   5 

Filter by Year

2021 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2024): Oktober (Article In Press) Vol. 3 No. 3 (2024): Juni Vol. 3 No. 2 (2024): Februari Vol. 3 No. 1 (2023): Oktober Vol. 2 No. 3 (2023): Juni Vol. 2 No. 2 (2023): Februari Vol. 2 No. 1 (2022): Oktober Vol. 1 No. 3 (2022): Juni Vol. 1 No. 2 (2022): Februari Vol. 1 No. 1 (2021): Oktober