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Pengaruh Kompetensi Dan Penggunaan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan BUMDES Ishak, Parmin; Fitria Syam
Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v1i2.45

Penelitian ini bertujuan untuk mengetahui besaran pengaruh kompetensi dan penggunaan teknologi informasi akuntansi terhadap kualitas laporan keuangan bumdes di kecamatan Tilamuta. Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang di ukur dengan skala likert. Populasi penelitian ini adalah seluruh pengurus bumdes di kecamatan Tilamuta. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah menggunakan metode survey atau sampel jenuh dengan total responden sebanyak 48 responden. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kompetensi dan penggunaan teknologi informasi akuntansi secara simultan berpengaruh signifikan terhadap kualitas laporan keuangan dengan tingkat signifikan sebesar 45,9% sedangkan sisanya 54,1% dipengaruhi oleh variabel lain diluar model seperti pengalaman kerja, pelatihan dan tingkat pendidikan, kompetensi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dengan tingkat signifikan sebesar 56,9%, penggunaan teknologi informasi akuntansi secara parsial berpengaruh positif dan signifikan sebesar 26%. Hal ini menunjukkan bahwa semakin baik kompetensi dan penggunaan teknologi informasi akuntansi, maka semakin baik juga kualitas laporan keuangan yang di hasilkan.

Understanding The Relationship Between Competitive Intelligence and Strategic Management of Universities: A Critical Review Rahmi, Nur; Ishak, Parmin; Oli'i, Nurhayati
JURNAL MANAJEMEN BISNIS Vol 7 No 2 (2020): September - Manajemen Bisnis
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v7i2.560

The purpose of this paper is to provide references for research on university strategic practice and intellectual intelligence. This research also aims at the current university strategic management situation, starting from the analysis of the relationship between competitive intelligence and university strategic management, discussing strategic analysis and strategic selection in the university's strategic management process. Strategic selection, implementation, and evaluation in four stages of interaction and relation to competitive intelligence. The method used in this study is a critical review of the implementation of strategic management at universities in Indonesia by taking several references from journals, magazines, news, and regulations of the Educational Institution. It was concluded that the strategic management and competitive intelligence on colleges and universities have the interaction and integration relationship, both jointly build conclusions competitive on profit universities, to provide a reference for the study and practice of strategic management of universities and jobs competitive intelligence university.

Penerapan SIMDA Dan Pengaruhnya Terhadap Kepuasan Pengguna Jasa Informasi Akuntansi Parmin Ishak
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The purpose of this research to the amounts of the influence of the application of simda users against satisfaction accounting seen from the guidebook , software , his database system , located to organizations a device the regions in Kabupaten Boalemo with a population of a number of 43 people consisting of all financial operators OPD Boalemo with quantitative research methods have, as for data collection techniques to mensurvey research locations and use of the questionnaire was as the tools and in kevalidtan test data in application of sports use spss v.24 with the methods of multiple regression analyst .As for the result of the study them shows that the guidebook had a negative and insignificant against satisfaction accounting users , in contrast to the software which influence positive and significant impact on accounting users , but distinct again with a database that gives a positive influence and insignificant to users.

Anteseden Kecurangan Akuntansi Asbi Amin; Muslim Muslim; Novita Adam; Rapika Anwar; Parmin Ishak
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.003

The phenomenon of fraud in Indonesia often involves people who have important positions in an organization, including the Makassar City regional apparatus organization where in the 2018-2020 period several findings of fraud were revealed. This study detects how compensation and compliance with accounting rules affect accounting fraud and wants to test whether strict accounting rules through moderating unethical behavior affect accounting fraud. The research sample is 92 Apparatus in Makassar City Regional Apparatus Organizations. Data were collected from distributed questionnaires and tested using the Partial Least Square (PLS) approach. We find that compensation and accounting compliance have a significant negative influence on accounting fraud. Unethical behavior is able to moderate the relationship between compliance with accounting rules and accounting fraud.

THE DETERMINANT OF WHISTLEBLOWING INTENSION OF VILLAGE OFFICIALAS A PREVENTION OF FRAUD IN THE DISTRICT OF WONOSARI Nur Lazimatul Hilma Sholehah; Parmin Ishak
Jurnal Ekonomi dan Manajemen Vol 14 No 1 (2020): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v14i1.1292

This research aims to: (1) determine how much theeffect of the ethical climate has on whistleblowing intentions; (2) find out how much the effect of the level of seriousness hason whistleblowing intentions; (3) determine the great effect of locus of control on whistleblowing intentions. This type of research is quantitative research. The object of this study is the village officials in Wonosari District. The sampling technique used in this study was the saturated sampling method. Data collection was carried out by applying a survey method using a questionnaire distributed directly to all village officials in Wonosari District.The result of this study showed that (1) the ethical climate has a positive and significant impact on whistleblowing intentions, (2) the level of seriousness is positively and significantly related to whistleblowing intentions, and (3) locus of control gave positive and significant control of whistleblowing intentions. With a mandatory output of accredited national journal

Pengaruh Bystander Effect, Financial Attitude dan Modal Sosial Terhadap Upaya Pencegahan Fraud Pengelolaan BUMDES Parmin Ishak; Fitrianti Fitrianti
Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i1.2364

The study is conducted to learn direct and indirect connections from utility, financial attitude and social capital to fraud management efforts in boalemo district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observations, questionnaires, interviews, documentation and literature studies. As for the population in this study are all over the bumde administration in boalemo district with a sampling withdrawal using sampling clusters. The data analysis techniques used in research are the structur models (shem) with the help of the smart PLS 3.0 program. The results of the study indicate that (1) fraud fraud effects affect social capital significantly, (2) the financial attitude affects its social capital, (3) fraud prevention efforts, (4) the financial attitude does not significantly affect fraud prevention efforts, (5) social capital does not significantly affect fraud prevention efforts, (6) fraud prevention effects do not significantly affect fraud prevention efforts through social capital (7) financial attitude does not affect fraud prevention efforts through social capital.

Understanding The Relationship Between Competitive Intelligence and Strategic Management of Universities: A Critical Review Nur Rahmi; Parmin Ishak; Nurhayati Oli'i
Jurnal Manajemen Bisnis Vol. 7 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v7i2.333

The purpose of this paper is to provide references for research on university strategic practice and intellectual intelligence. This research also aims at the current university strategic management situation, starting from the analysis of the relationship between competitive intelligence and university strategic management, discussing strategic analysis and strategic selection in the university's strategic management process. Strategic selection, implementation, and evaluation in four stages of interaction and relation to competitive intelligence. The method used in this study is a critical review of the implementation of strategic management at universities in Indonesia by taking several references from journals, magazines, news, and regulations of the Educational Institution. It was concluded that the strategic management and competitive intelligence on colleges and universities have the interaction and integration relationship, both jointly build conclusions competitive on profit universities, to provide a reference for the study and practice of strategic management of universities and jobs competitive intelligence university.

Impact of Environmental Turbulence, Self-Esteem and Budget Emphasis on Budgetary Slack Nur Lazimatul Hilma Sholehah; Parmin Ishak
QISTINA: Jurnal Multidisiplin Indonesia Vol 1, No 2 (2022): December 2022
Publisher : CV. Rayyan Dwi Bharata

This study aims to: (1) Find out how much influence environmental turbulence, self-esteem and budget emphasis have on budgetary slack; (2) Knowing how much environmental turbulence affects budgetary slack; (3) Knowing how much self-esteem affects budgetary slack; (4) Knowing how much influence budget emphasis has on budgetary slack. This type of research is quantitative research. The object of this study was an employee of the Boelamo Regency BKAD. The sampling technique in this study used a saturated sampling method. Data collection was carried out through a survey method using a questionnaire that was distributed directly to all employees in BKAD Boalemo Regency. The results of this study show that (1) Environmental turbulence, self-esteem and budget emphasis simultaneously have a significant effect on budgetary slack, (2) Environmental turbulence has an insignificant positive effect on budgetary slack, (3) Self-esteem has a positive and significant effect on budgetary slack, (4) Budget emphasis has an insignificant positive effect on budgetary slack.

Dampak Fintech Terhadap Perkembangan UMKM Ditinjau Dari Literasi Keuangan Dan Keamanan Data Para Pelaku UMKM Di Kota Gorontalo Taufik Udango; Fitrianti; Parmin Ishak
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.2916

The study is conducted to identify the direct and indirect connections of the financial and data security of people who target the use of fintech and their impact on the development of umkm in the city of gorontalo. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is the entire umkm perpetrator in the city of gorontalo with a withdrawal sample using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The study shows that (1) financial literacy has a positive and significant impact on the use of fintech in the food industry in north gorontalo city. (2) data security has a positive and significant impact on fintech use of the food industry in the north city of gorontalo. (3) indirect financial literacy has a positive and significant impact on the development of umkm through fintech in the development of the food industry in the north city of gorontalo. (4) indirect data security has an adverse positive impact on the development of umkm through fintech at the food industry in the north city of gorontalo. (5) fintech has a positive and significant impact on developers.

DAMPAK TURBULENSI LINGKUNGAN, SELF-ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK Parmin Ishak; Nur Lazimatul Hilma Sholehah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i1.4853

The study aims for: (1) to know how much environmental turbulence, self-esteem and budget emphasis simultaneous affect the slack budgetary; (2) know how much environmental turbulence affects the slack budgetary; (3) know how much self-esteem affects the slack budgetary; (4) knows how much the budget emphasis affects the slack budgetary. This kind of research is quantitative research. The object of this research is boelamo district BKAD. The sample sampling technique in this study is using the tedium sampling method. Data collection was conducted via a survey method using a questionnaire that was directly distributed to all employees in boalemo county records. The study suggests that (1) environmental turbulence, self-esteeme and budget emphasis significantly simultaneously affect the slack budgetary, (2) environment turbulence does not significantly to the slack budgetary, (3) self-esteem has a positive and significant impact on the slack budgetary, (4) budget emphasis have an insignificant positive effect on the slack budgetary.

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