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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 Sistem Pengendalian Intern dan Asimetri Informasi terhadap Kecurangan (fraud) Laporan Keuangan pada Kantor Pusat PT Bank Sulselbar Makassar Muhammad, Irsad; Wintari Pratiwi, Resi; Yusuf, Marwah
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.58

Abstract

This research aims to determine whether the system of internal control and fraud information asymmetry affect the financial statements of PT Bank Sulselbar Makassar. Collecting data using primary data obtained from questionnaires using sampling techniques nonprobability (saturated sample). The population is 50 employees, and samples taken 50 respondents. Methods of data analysis using multiple linear regression techniques.The results of this study indicate that the internal control system and significant negative effect, and the information asymmetry influence positively and significantly
Pengukuran Efisiensi Biaya Menggunakan Analisis Varians (Studi Kasus Pada Proyek Rumah Tinggal CV. Batara Mandiri) Sahidah; Sarmila
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.59

Abstract

This study aims to measure the level of cost efficiency by using variance analysis. The research was conducted on CV BATARA MANDIRI with the object of analysis of variance analysis on the Residential Project at Minasa Indah Residence Housing. Data collection techniques use documentation related to cost reports. The analysis technique uses variance analysis, which explains the difference between standard costs and actual costs. The results showed that the implementation of standard costs has an impact on cost efficiency. This can be seen from the results of research on CV. BATARA MANDIRI of the 12 jobs carried out 10 of them have efficient criteria. Jobs that have efficient value include: Preparatory Work, Earthwork, Couple and Plastering Work, Concrete Work, Door Work, Windows and Bowenlis, Roof Work, Ceiling Work, Floorwork, Electrical Work, Sanitair Work, all have a percentage of variance between interval classes -1.33% to 3.30%, While Very Inefficient Work includes Iron Work, Locks, Glass, and Hangers, Cat-catan work, has a percentage of variance between 12.59% to 17.22%.
Pengaruh Produk Dan Harga Terhadap Minat Beli Ulang Sepeda Motor Honda Scoopy Pada PT Astra Motor Honda Cabang Makassar Tahir, Bungatang; Sugiarto, Sigit
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.60

Abstract

This study uses secondary data through the slovin formula method. Based on the results of the slovin formula, the samples used in this study were 92 consumers of PT. Astra Motor Honda Alauddin Makassar Branch. This study aims to examine and analyze the effect of product and price on the intention to repurchase Honda Scoopy motorcycles at PT. Astra Motor Honda Alauddin Makassar Branch, either simultaneously or partially. Based on the results of data analysis and hypothesis testing, this study shows that the results of the F test indicate that Product and Price simultaneously influence Repurchase Intention. The results of the t test also show that partially the Product and Price variables significantly influence Repurchase Intention.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Kabupaten Enrekang Nurmin; Masyita, Siti
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.61

Abstract

This study aims to determine and analyze the clarity of budget targets, accounting control and reporting systems on the accountability of the performance of local government agencies of Enrekang Regency. The sample in this study was as many as 50 people and used multiple linear regression test analysis. The results showed that both simultaneously and partially the clarity of the influence of Budget Targets, Accounting Control and Reporting Systems on the Accountability of Performance of Local Government Agencies of Enrekang Regency.which means the better the clarity of budget targets, Accounting Control and Reporting Systems, the Accountability of Government Agency Performance also increases, the r square value has a moderate magnitude because there are still respondents who answer neutral to all questions asked.
Pengaruh Partisipasi Anggaran dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Pada Kantor Gabungan Dinas Kota Makassar Fatihah; Radja, Muh. Jusuf; Anwar
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.62

Abstract

This study aims to test and analyze the effect of budget participation and clarity of budget targets on managerial performance at the Makassar City Office Joint Office. The approach used is a descriptive approach with quantitative methods. The population is the head of the agency/skpd, the head of the section/field, and the head of the subdivision at the Joint Office of the Makssar City Office, while the sample taken amounted to 48 respondents. The sampling method is Nonprobability Sampling. Hypothesis testing using multiple linear regression with the help of statistical package for the social science (SPSS) Version 20 software. Distributed questionnaires utilize ordinal scales. The results showed that the regression coefficient value of the Budget Participation variable of 0.229 with a calculated t value of 2.107 was greater than the table t value of 1.679 so that it could be stated that budget participation had a significant effect on managerial performance. The results of the study on the variable clarity of budget targets showed that the value of the regression coefficient of 1.322 with a calculated t value of 5.009 was greater than the table t value of 1.679 so that it can be stated that the clarity of budget targets has a significant effect on managerial performance at the Makassar City Office Joint Office
Pengaruh Pengawasan Keuangan Daerah Dan Akuntabilitas Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Kota Makassar Dewi , Rezky Sartika
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.63

Abstract

This study aimed to determine whether there is positive and significant correlation between the area of ​​financial control and accountability of financial management of local government performance in Makassar city government. Collecting data using primary data obtained from questionnaires using simple random sampling technique . The population is all SKPD within the scope of the Government of Makassar number 59 on education , while the samples taken are 54 respondents . The results of the questionnaire have diujivaliditas and reliability , also tested the assumption of normality assumptions of classical form and assumptions heterokedastisitasnya . Methods of data analysis using multiple linear regression techniques . The results showed that the hypothesis is accepted because the test results were positive and significant hypotheses . This means that the area of financial control and accountability of financial management and significant positive effect on the performance of local government
Pengaruh Pengendalian Internal dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi pada PT. Telkom Witel Sul-Sel Makassar Muzdalifah; Sahidah
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.65

Abstract

This study aims to determine the effect of internal control over accounting fraud inclination, influences the suitability of compensation to the tendency of accounting fraud and influences internal control and compliance compensation against the tendency of the accounting fraud. The population in this study is the manager and employees of PT. Telkom Witel Sul-Sel Makassar as many as 70 people with samples from the questioner back to the analysis tool used is multiple linear regression. The results of this study Show that (1) internal control is not a negative effect on the tendency off accounting fraud, (2) the suitability of the compensation is not a negative effect on the tendency off accounting fraud.
Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Ulil Abshar; Wiyana, Anim
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.66

Abstract

This study aims to determine the effect of council knowledge about the budget on regional financial supervision at the Regional People's Representative Council Office in Makassar city. In this study, researchers examined the Regional Financial Supervision in the Regional People's Representative Council of Makassar City using an independent variable, namely, the council's knowledge of the budget. The population in this study is all members of the Regional People's Representative Council of Makassar city. Sampling was carried out using the Purposive Sampling method, with a sample of 50 respondents. The data collection method uses primary data obtained from the distribution of questionnaires. The data analysis technique used in this study is a simple regression analysis technique. The results stated that the council's knowledge of the budget had a positive effect on regional financial supervision.
Pengaruh Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada PT. Amanah Finance Di Makassar) Muh Fadli Noor; Djamali, Hisnol; Lalo, Annas
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.67

Abstract

Tax compliance is the behavior of a taxpayer in doing all tax obligations and use taxation rights with still sticking to the legislation perpajakan. Regarding tax compliance is often the case the last few years is the emergence of non-compliance with taxation. This non-compliance will lead to avoidance and tax evasion what will cause a reduction in tax revenue to the state treasury Indonesia. The purpouse of this study was to determine the effect of service quality, and tax penalties in compliance WP OP in PT. Amanah Finance Makassar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. Data analysis technique used is multiple linear regression analysis. The result obtained by the quality of service and tax penalties and significant positive effect on compliance WP OP.
Pengaruh Akuntabilitas Publik Terhadap Kinerja Aparatur Pada Dinas Kehutanan Provinsi Sulawesi Selatan Syamsul Ma’arief Iswan
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.69

Abstract

This study aims to determine and analyze the effect of Public Accountability on Apparatus Performance at the South Sulawesi Provincial Forestry Service. The population in this study were employees who worked at the South Sulawesi Provincial Forestry Service, totaling 192 people. The sampling technique to be used is random sampling, thus the number of samples in the study is 66 people/respondents. Data collection using a questionnaire. Methods Data analysis using simple linear regression statistical tools The results of the study show that public accountability has a significant positive effect on the performance of apparatus at the South Sulawesi Provincial Forestry Service.

Page 4 of 8 | Total Record : 74

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