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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Kainawa: Jurnal Pembangunan & Budaya
Marewa, Yeheschiel Bartin
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Library & Information Science Public Health Social Sciences

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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

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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 Yuridis Pemanfaatan Internet Banking dalam Pembayaran Menggunakan Letter of Credit pada Perdagangan Ekspor Impor Marewa, Yeheschiel Bartin
Kainawa: Jurnal Pembangunan dan Budaya Vol 6 No 1 (2024)
Publisher : Balitbangda Kota Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46891/kainawa.6.2024.1-6

Abstract

This research aims to understand the Letter of credit system with the main focus of this research being how to use the Letter of credit system in Import Export Trade and how to protect it legally. This research is library law research. The data collection method was carried out using literature study (legal memorandum) and interviews as supporting data. The collected data is then presented in the form of narrative text which is arranged systematically. L/C is the most widely used payment instrument in export-import transactions. Apart from being easy, L/C is also guaranteed because it cannot be cancelled, customer protection must comply with the provisions: Uniform Customs and Practice for Documentary Credits, Revised 2007, ICC Publication No. 600 (UCP) which is a provision that applies to every documentary credit and ISBP (International Standard Banking Practice) which is one of the rules that applies worldwide regarding the operational implementation of L/C (Letter of Credit).
Analisis Sosio Yuridis Penanganan Konflik di Kota Baubau Marewa, Yeheschiel Bartin
Kainawa: Jurnal Pembangunan dan Budaya Vol 6 No 2 (2024)
Publisher : Balitbangda Kota Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46891/

Abstract

Tujuan: Bangsa Indonesia yang kaya baik sumber daya alam maupun sumber daya manusia. Namun bahwa perbedaan suku, ras, agama, dan kesenjangan kesejahteraan menjadi potensi sumber konflik baik secara vertikal maupun secara horizontal. Penanganan kasus konflik sosial di Kota Baubau yang masih dalam skala kecil namun perlu antisipasi penanganan secara komprehensif demi menjaga kedamaian Kota Baubau. Metode: Yuridis Empiris yang bersumber dari bahan primer dan bahan sekunder yang dianalisis secara kualitatif dengan menguraikan secara deskriptif hasil data relevan dan kasus yang diteliti. Hasil Penelitian: Perselisihan antar kelompok pemuda di Kota Baubau dan aksi protes masyarakat yang dilakukan dengan cara unjuk rasa merupakan dua hal yang sering terjadi di Kota Baubau dan keduanya berpotensi memicu konflik sosial di masyarakat. Kerentanan generasi muda dan pelajar di Kota Baubau untuk terlibat dalam konflik antarkelompok dipengaruhi oleh berbagai faktor yang kompleks sehingga penanganannya memerlukan pendekatan komprehensif dan berkelanjutan yang mencakup intervensi sosial, ekonomi, pendidikan, dan psikologis. Tantangan konflik antar kelompok di kalangan pemuda di Kota Baubau sangat kompleks dan beragam sehingga memerlukan pendekatan komprehensif dari Pemerintah Kota Baubau, antara lain dengan menerapkan beragam program dan kegiatan yang berfokus pada keterlibatan masyarakat, pendidikan, olahraga dan kegiatan rekreasi, pertukaran budaya, dan dukungan kesehatan mental.
Co-Authors Allo, Yohanis Tasik Paranoan, Anthon