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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal JURNAL MANAJEMEN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian Masyarakat Borneo Jurnal Ilmu Hukum KYADIREN Jurnal Ekonomi dan Manajemen Journal of Technopreneurship on Economics and Business Review (JTEBR) UNES Journal of Swara Justisia Al-Buhuts (e-journal) Golden Ratio of Auditing Research QISTINA: Jurnal Multidisiplin Indonesia Journal of Accounting Management Business and International Research JER Atestasi : Jurnal Ilmiah Akuntansi
Parmin Ishak
Universitas Ichsan Gorontalo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Determinations Affecting The Quality Of Local Government Reports With Human Resources And Organizational Culture As Moderated Veriables Anwar, Rapika; Ishak, Parmin
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.676 KB) | DOI: 10.32662/gaj.v4i1.1435

Abstract

Regional Government Financial Statement Quality Moderated with competence of human resource and organizational culture at regional work units (SKPD) of Gorontalo Province. This is a quanititative research by having regional work units of Gorontalo Province as the research object. Research samples are determinant by applying purposive sampling. Then, research data are collected through survey method by distributing questionnaire directly to employees of accounting division in 32 of Gorontalo Province and the results are processed using smart PLS.3.0. Research findings show that the implementation of accrual – based accounting, information technology has positive and significant influence on regional government financial statement quality and that is moderated with human resorce competence, and organizational culture.
Gejala Patologi Birokrasi Pemerintah Desa Dan Pengaruhnya Terhadap Keberhasilan Pengelolaan Dana Desa S, Nur Lazimatul Hilma; Ishak, Parmin
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.256 KB) | DOI: 10.32662/gaj.v4i2.1593

Abstract

This study purposed to analyze the indication of bureaucratic pathology of the village government and its effect on the success of village fund budgeting management by applying the variable dysfunction of bureaucracy and mal administration as independent variables and accountability as the dependent variable.This research is applying descriptive analysis research methods and multiple regression with 98 participants from the staff of the  village offices in Wonosari sub district. As the results, this study shows that simultaneously dysfunction of bureaucracy and mal administration have a significant effect on accountability, while partially the variable Disfunction of bureaucracy does not have a significant effect. On the other hand, mal administration has a significant effect on the accountability of the village government.
The Impact of Time Pressure, Audit Fees and Auditor Motivation on Audit Quality. Ishak, Parmin; Shalehah, Nur Lazimatul Hilma
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

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This study aimed to empirically investigate the effect of time constraints, audit fees, and auditor motivation on audit quality, either alone or concurrently. The census sampling approach was used to select a sample of 50 independent auditors who work at the Representative Office of the Financial and Development Supervisory Agency (BPKP) in South Sulawesi Province. The data collection instrument was a questionnaire submitted directly to the auditor by the researcher. Multiple regression analysis with the SPSS program was employed as the analytical method in this investigation. Primary and secondary data sources are used in the research. Primary data were gathered through a questionnaire administered by the researcher to the respondents. Secondary data was gleaned from documents pertinent to the subject of the study. This technique was used since there are multiple independent variables. According to the findings of this study, time constraints and auditor motivation have a favorable and significant effect on audit quality. In comparison, audit fees have a significant detrimental impact on audit quality. The findings of this study serve as a guide and motivator for BPKP Auditors as they conduct audits of all government agencies, ensuring that the final reports are of the highest quality. Additionally, researchers can use the findings of this study to contribute insight and serve as a source of reference and information for future research.
Penguatan Sistem Hukum atas Penyalahgunaan Artificial Intelligence dalam Kekerasan Rumah Tangga melalui Perspektif Kriminologi Ekwanto, Endah Rizki; Ibrahim, Vicky; Ishak, Parmin
UNES Journal of Swara Justisia Vol 9 No 4 (2026): Unes Journal of Swara Justisia (Januari 2026)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/f8341626

Abstract

Perkembangan kecerdasan buatan (Artificial Intelligence/AI) menghadirkan peluang sekaligus ancaman baru dalam ranah sosial, termasuk dalam bentuk kekerasan dalam rumah tangga (KDRT). Fenomena penyalahgunaan AI, seperti penggunaan stalkerware untuk pengawasan, pembuatan deepfake untuk pemerasan, hingga gaslighting berbasis chatbot, memperlihatkan munculnya pola kekerasan digital yang semakin kompleks. Namun, sistem hukum Indonesia belum sepenuhnya mampu mengantisipasi fenomena ini karena terdapat kekosongan norma dalam Undang-Undang Penghapusan Kekerasan dalam Rumah Tangga (UU PKDRT) dan keterbatasan penerapan Undang-Undang Informasi dan Transaksi Elektronik (UU ITE) dalam ranah domestik. Penelitian ini bertujuan menganalisis urgensi penguatan sistem hukum terhadap penyalahgunaan AI dalam KDRT melalui perspektif kriminologi. Metode penelitian yang digunakan adalah pendekatan yuridis normatif dengan dukungan data empiris melalui kajian literatur, analisis peraturan perundang-undangan, serta studi kasus fenomena penyalahgunaan teknologi dalam KDRT. Hasil penelitian menunjukkan bahwa (1) terdapat kekosongan hukum yang melemahkan perlindungan korban; (2) kendala penegakan hukum meliputi lemahnya standar pembuktian digital, keterbatasan kapasitas aparat, dan dominasi budaya patriarkal; serta (3) perspektif kriminologi, khususnya teori kontrol koersif dan kriminologi feminis, memperlihatkan bahwa AI berfungsi sebagai instrumen dominasi patriarkal dalam relasi domestik. Penelitian ini menyimpulkan bahwa penguatan sistem hukum diperlukan melalui pembaruan regulasi, harmonisasi dengan UU terkait, penyusunan pedoman pembuktian digital, pembentukan unit forensik digital, serta peningkatan literasi hukum aparat dan masyarakat. Dengan pendekatan hukum responsif dan progresif, diharapkan perlindungan korban KDRT berbasis AI dapat terjamin secara lebih efektif.
Co-Authors Adam, Novita Anwar, Rapika Asbi Amin Ekwanto, Endah Rizki Fitria Syam Fitrianti Fitrianti Hasan, Haris Hasan, Yeti Ibrahim, Vicky Muhammad Sabir Mustafa Mulyana Machmud Muslim Muslim Nur Lazimatul Hilma Sholehah Nur Rahmi Nurhayati Olii Nurwijayanti Oli'i, Nurhayati Rapika Anwar S, Nur Lazimatul Hilma S. Syamsuddin Salsabila, Unik Hanifah Samiu, La Diu Shalehah, Nur Lazimatul Hilma Taufik Udango