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All Journal YUME : Journal of Management Journal of Economic, Public, and Accounting (JEPA) Tangible Journal Jurnal Bisnis dan Kewirausahaan Jurnal Unicorn ADPERTISI
Mispa, Sitti
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Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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Efek Kompetensi, Peran Perangkat Desa Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Mispa, Sitti; Nuramal, Nuramal; Lalo, Annas; Hamzah, Izhak
Jurnal Bisnis dan Kewirausahaan Vol. 13 No. 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v13i1.4411

Abstract

This research aims to determine and analyze the influence of competence, the role of village officials and the internal control system on the accountability of village fund management in Gantarang District, Bulukumba Regency. This research uses a quantitative approach, a method used to describe the condition of the company which is carried out using analysis based on quantitative data. This research was conducted at the village government in Benteng Gantarang Village and Dampang Village, Gantarang District, Bulukumba Regency. The population in this study was all village government officials in Benteng Gantarang Village and Dampang Village, Gantarang District, Bulukumba Regency, totaling 40 Village Officials. The sampling method is saturated sampling, the saturated sampling technique is a sample determination technique when all members of the population are used as samples. The data source in this research is primary data using questionnaire data collection techniques. The results of this research show that Competency (X1) has a positive and significant effect on the Accountability of Village Fund Management in Gantarang District, Bulukumba Regency (Y), the Role of Village Officials (X2) has a positive and significant effect on Accountability of Village Fund Management in Gantarang District, Bulukumba Regency ( Y), as well as the Internal Control System (X3) have no and no significant effect on the Accountability of Village Fund Management in Gantarang District, Bulukumba Regency (Y).
EFEK PROFESIONALISME, PELATIHAN, INTEGRITAS DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR Basmar, Nur Azizah; Mispa, Sitti; Sahidah, Sahidah
Journal of Economic, Public, and Accounting (JEPA) Vol 7 No No 1 (2024): Volume 7 Nomor 1 Oktober 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7iNo 1.3842

Abstract

This research aims to examine the influence of Professionalism, Training, Integrity and Leadership Style on Auditor Performance at KAP in Makassar City. The population used in this research were auditors who worked at the Public Accounting Firm (KAP) in Makassar City, totaling 32 auditors. The sampling technique used is a sampling technique using saturated samples. So the number of samples used in this research was 32 auditors. Data was collected using a questionnaire method, distributing a list of questions (questionnaire) to be filled in or answered by respondents, namely auditors at the Public Accounting Office in Makassar city. The questionnaire was processed and analyzed using multiple linear regression analysis. The results of this research found that Professionalism, Training, Integrity and Leadership Style each had a positive and significant effect on the performance of Auditors at KAP in Makassar City.
Pengaruh Sistem Pengendalian Intern, Sistem Akuntansi Keuangan Daerah, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Pemerintah Provinsi Sulawesi Selatan. Mispa, Sitti; Nuramal, Nuramal
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1893

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui apakah sistem pengendalian intern, sistem akuntansi keuangan daerah, dan kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan pada Pemerintah Provinsi Sulawesi Selatan. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik purposive sampling. Populasinya adalah seluruh OPD yang ada di Provinsi Sulawesi Selatan sejumlah 48 OPD, sedangkan sampel yang diambil berjumlah 50 responden. Hasil kuesioner tersebut telah di uji validitas dan reliabilitasnya, dan uji normalitasnya. Metode analisis data menggunakan teknik deskriptif dan regresi linear berganda. Hasil penelitian berdasarkan hasil Uji t pada variabel sistem pengendalian intern nilai t-hitung sebesar 2.299 lebih besar dari t-tabel yaitu 2.008. Hal ini menujukkan Ha1 diterima dan Ho1 ditolak, maka sistem pengendalian Intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Berdasarkan hasil Uji t pada variabel sistem akuntansi keuangan daerah dengan menghasilkan t- hitung -1.248 lebih kecil dari t-tabel yakni 2.008. Hal ini menujukkan Ho2 diterima dan Ha2 ditolak, maka sistem akuntansi keuangan daerah berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan. Hasil penelitian berdasarkan hasil Uji t pada variabel kompetensi sumber daya manusia nilai t-hitung sebesar 6.984 lebih besar dari t-tabel yaitu2.008. Hal ini menujukkan Ha3 diterima dan Ho3 ditolak, maka kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kata Kunci: Kualitas Laporan Keuangan Sistem Pengendalian Intern, Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia.
Efek Struktur Modal, Ukuran Peusahaan dan Struktur Kepemilikan Saham Terhadap Nilai Perusahaan Basmar, Nur Azizah; Mispa, Sitti; Sahidah, Sahidah
Jurnal Unicorn ADPERTISI Vol. 3 No. 2 (2025): Januari 2025
Publisher : Jurnal Unicorn ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Company value is the result of company performance which reflects the share price which is formed by the relationship between supply and demand in the stock market. The aim of this research is to determine the influence of capital structure, company size and share ownership structure on company value. Data collection in this research uses secondary data obtained from financial reports published and published by the Indonesia Stock Exchange using Purposive Sampling Techniques. The population in this research is pharmaceutical subsector manufacturing companies registered with Buesa Efek Indonesia in 2019- 2022, namely 11 companies. The research sample used was 33 sample data. The results of this research variable data have been tested using classic assumption tests in the form of normality, multicollinearity and heteroscedasticity assumption tests. The data analysis method uses multiple linear regression techniques. The research results show that the Capital Structure variable has no effect on Company Value, Company Size has a negative and significant effect on Company Value, and Institutional Share Ownership has no effect on Company Value.
Mengungkap Praktik Akuntansi Sosial dalam Komunitas Perempuan: Studi Etnometodologi atas Sistem Arisan di Makassar Mispa, Sitti; Damayanti, Ratna Ayu; Said, Darwis
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.622

Abstract

Penelitian ini bertujuan untuk menggambarkan praktik sosial arisan sebagai wujud akuntansi komunitas, menganalisis sistem akuntabilitas berbasis nilai-nilai lokal dan kepercayaan sosial, serta merekonstruksi makna akuntansi dari perspektif komunitas perempuan melalui pendekatan etnometodologi. Penelitian ini menggunakan pendekatan kualitatif eksploratif dengan metode etnometodologi untuk memahami praktik akuntansi sosial dalam arisan ibu-ibu rumah tangga di lingkungan RT di Kota Makassar. Pengumpulan data dilakukan melalui tiga teknik utama yaitu observasi partisipatif, wawancara mendalam, dan dokumentasi. Data dianalisis dengan pendekatan analisis interaksi sosial dan percakapan, khas dari etnometodologi. Hasil penelitian menunjukkan bahwa praktik arisan dalam komunitas ibu-ibu RT di Makassar merupakan bentuk nyata dari akuntansi sosial berbasis komunitas. Praktik ini membuktikan bahwa akuntansi bisa hadir dalam bentuk yang sederhana, partisipatif, dan bermakna secara sosial. Arisan bukan hanya sekadar kegiatan simpan-pinjam, tetapi juga arena pembentukan nilai, kepercayaan, dan solidaritas. Dengan demikian, arisan menampilkan wajah alternatif akuntansi yang hidup dan kontekstual.
Co-Authors Darwis Said, Darwis Hamzah, Izhak Lalo, Annas Nur Azizah Basmar, Nur Azizah Nuramal, Nuramal Ratna Ayu Damayanti Sahidah, Sahidah