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Penggunaan Teknologi Informasi dan Kinerja Auditor Allo, Yohanis Tasik; Paranoan, Anthon; Marewa, Yeheschiel Bartin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

This study aimed to examine the effect of the information technology application on auditors performance in KAP Makassar. This study performed to the public auditor working in KAP. Data collection will be done with the survey taken from KAP in Makassar by 45 respondents through questionnaires and using proportional random sampling. Test of data quality used validity test and reliability test. Prerequisite test analysis using multicolinierity test, heteroscedasticity test, normality test, and test linieritas.Teknik data analysis will use descriptive analysis, simple regression test and multiple regression. The result of this research indicates that the application of information technology which is represented by three independent variables, skill and knowledge, system usage and perceived usefulness, has a positive and significant influence about the auditor?s performance. The findings of this study recommends increased in information technology usage so that the effectiveness and efficiency of the audit process can be improved.
Analisis Faktor-Faktor Yang Berperan Dalam Membangun Minat Mahasiswa Untuk Berwirausaha (Studi Kasus Mahasiswa/i Fakultas Ekonomi Jurusan Manajemen Uiversitas Kristen Indonesia Paulus) Sambara, Kordiana; Salim, Astrianita; Baele, Yezhykel; Allo, Yohanis Tasik
Journal of Marketing Management and Innovative Business Review Vol. 1 No. 1 (2023): Mariobre, December 2023 (ISSN : 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v1i1.169

Abstract

This study aims to find out what factors influence the interest of Indonesian Christian University Paulus Indonesia Department of Management students in 2018 and 2019 to become entrepreneurs. This research was conducted with a qualitative descriptive method. Sources of data used in this study is primary and secondary data with data collection techniques in the form of interviews, documentation and observation or direct observation of the respondents obtained and then analyzed into a conclusion from the research process. From the results of this study it can be concluded that there are several factors that influence student interest in entrepreneurship.
Implementation Of The Supervision System, Components Of The Supervision System And The Function Of The Supervision System For Digital-Based Supervision In The North Toraja Regency Inspectorate Tandi, Asrin; Allo, Yohanis Tasik; Tolla, Yeni
Journal Research of Social Science, Economics, and Management Vol. 3 No. 6 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i6.610

Abstract

The purpose of the study was to determine and analyze the effect of the Implementation of the Supervisory System, the Components of the Supervision System and the Function of the Supervision System on Digital-Based Supervision in the North Toraja Regency Inspectorate. This type of research is quantitative research because it emphasizes more on the aspect of objectively measuring social phenomena. The object of this research is the North Toraja Inspectorate Office of South Sulawesi Province. The population in this study is all employees of the North Toraja Inspectorate Office of South Sulawesi Province. Based on data obtained from the Personnel Section, the total number of North Toraja Inspectorate Offices is 46 employees. The sampling technique in this study uses the saturated sampling technique, where all members of the population are used as research samples, because the population is relatively small only 46 people, so the total sample in this study is 46 people who are used as respondents. The analysis method uses descriptive analysis and multiple linear regression analysis. The results showed that: 1) The implementation of the supervision system has a positive and significant effect on digital-based supervision, the better the implementation of the supervision system, the better the digital-based supervision; 2) The components of the supervision system also have a positive and significant effect on digital-based supervision, the better the components of the supervision system, the better the digital-based supervision;
Menakar Humanisme dalam Keputusan Investasi: Peran Mediasi Financial Attitude dan Financial Behavior di Kalangan Akademisi Karmila, Yusri; Suprapti, Eny; Allo, Yohanis Tasik
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 1 (2026): SENTRI : Jurnal Riset Ilmiah, Januari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i1.5577

Abstract

Humanisme dalam penelitian ini merujuk pada orientasi nilai kemanusiaan tercermin dalam keputusan investasi akademisi, dengan memilih investasi yang tidak semata-mata berorientasi pada keuntungan finansial, tetapi mempertimbangkan aspek etis, tanggung jawab sosial, dan dampak sosial. Konsep ini mencakup prinsip ethical investing dan socially responsible investing (SRI), seperti perhatian terhadap keberlanjutan, keadilan sosial, dan kepatuhan moral. Tujuan penelitian 1) Untuk menganalisis pengaruh financial attitude terhadap financial behavior; 2) untuk menganalisis pengaruh financial attitude terhadap humanisme dalam keputusan investasi; 3) Untuk menganalisis pengaruh financial behavior terhadap humanisme dalam keputusan investasi. Metode penelitian Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei untuk mengumpulkan data dari 89 responden Akademisi di Perguruan Tinggi Swasta Universitas Wira Bhakti di kota Makassar. Analisis data dilakukan menggunakan pendekatan Structural Equation Modeling berbasis varians (SEM-PLS) dengan bantuan software SmartPLS 4.  Hasil penelitian ini mengimplikasikan bahwa financial attitude merupakan faktor kunci dalam membentuk financial behavior serta humanisme dalam keputusan investasi. Pengaruh positif dan signifikan financial attitude menunjukkan bahwa peningkatan sikap keuangan yang rasional, bertanggung jawab, dan berorientasi nilai tidak hanya mendorong perilaku keuangan yang lebih baik, tetapi juga memperkuat dimensi humanisme dalam pengambilan keputusan investasi. Oleh karena itu, upaya peningkatan literasi dan pembentukan sikap keuangan yang positif perlu diarahkan tidak semata pada aspek teknis investasi, tetapi juga pada penguatan nilai-nilai kemanusiaan dan etika dalam pengelolaan keuangan, sehingga keputusan investasi yang diambil tidak hanya optimal secara finansial, tetapi juga berkelanjutan dan berorientasi pada kesejahteraan sosial.