Articles
<![CDATA[Evaluasi Pengelolaan Kurikulum Dalam Meningkatkan Mutu Pendidikan di Sdit Al-Izzah Kabupaten Pohuwato ]]>
<![CDATA[Sufiati]]>;
<![CDATA[Arten. H Mobonggi]]>;
<![CDATA[Munirah]]>
<![CDATA[ Irfani Vol. 15 No. 1 (2019): Irfani (e-Journal) ]]>
Publisher : <![CDATA[LP2M IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ir.v15i1.1181
<![CDATA[Artikel ini bertujuan untuk mengetahui bagaimana hasil evaluasi pengelolaan kurikulum dalam meningkatkan mutu pendidikan di SDIT Al-Izzah Kabupaten Pohuwato dan apa saja factor pendukung dan penghambat evaluasi pengelolaan kurikulum dalam meningkatkan mutu pendidikan di SDIT Al-Izzah Kabupaten Pohuwato. Metode yang digunakan adalah penelitian kualitatif, dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini adalah problem evaluasi pengelolaan kurikulum di Sekolah Dasar Islam Terpadu (SDIT) AL-Izzah sudah bisa diatasi dengan baik. Hal ini didasarkan pada pengamatan peneliti terhadap kondisi dan realitas yang ada dilapangan. Meskipun berbagai macam kendala yang dihadapi SDIT AL Izzah Pohuwato tidak menyurutkan semangat elemen sekolah dalam meningkatkan kualitas pendidikan. Untuk mengatasi semua kendala yang ada, pihak sekolah mempunyai strategi dan pemikiran yang matang mengenai alternatif yang akan dilakukan sebagai upaya meminimalisir kendala yang ada agar peningkatan kualitas pendidikan yang dilaksanakan pihak sekolah dapat berjalan dengan lancar]]>
<![CDATA[Pengaruh Ukuran Kap, Opini Audit dan Pergantian Manajemen terhadap Auditor Switching (Studi Pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Sufiati]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i1.8
<![CDATA[This study aims to determine whether the size of KAP, audit opinion and management turnover have an effect on auditor turnover in state-owned companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from the STIEM Bongaya Investment Gallery. The population is state-owned companies listed on the Stock Exchange, totaling 26 companies, while the sample taken is 19 companies, with the observation method for 4 years, the total companies observed are 76 companies. The sampling technique used purposive sampling method and the data results were processed using logistic regression analysis method with the help of SPSS 26 software.The results show that partially only audit opinion has an effect on auditor switching, while the size of KAP and management change has no effect on auditor switching. Keywords: KAP Size, Audit Opinion, Management Change, Auditor Change]]>
<![CDATA[Peran Badan Usaha Milik Desa Dan Dana Desa Pada Pendapatan Asli Desa ]]>
<![CDATA[sufiati]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.35
<![CDATA[This study aims to determine whether the role of Village-Owned Enterprises and Village Funds has an effect on Village Original Income in Barebbo District, Bone Regency. Collecting data using primary data. The population in this study were 51 village officials in the Barebbo District, Bone Regency. The sampling technique uses saturated sampling so that the entire population is used as a sample. Methods of data analysis using multiple regression analysis. The results of this study indicate that the role of Village-Owned Enterprises and Village Funds has an effect on Village Original Income in Barebbo District, Bone Regency.]]>
<![CDATA[Pengaruh Disclosure dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Going Concern pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Yunita Udin]]>;
<![CDATA[Sufiati]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i3.87
<![CDATA[This study aims to analyze the effect of disclosure and audit opinion of the previous year on the receipt of going concern audit opinion. Data collection using secondary data obtained from www.idx.co.id using purposive sampling techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange totaling 150 companies, while the sample obtained amounted to 35 companies with observational data from 1 year of observation. The data analysis method uses logistic regression analysis techniques. The results showed that disclosure had a significant negative effect and the previous year's audit opinion had a significant positive effect on the going concern opinion]]>
<![CDATA[Perilaku Fraud dalam Kerangka Fraud Triangle : Survey Pada Aparatur Pemerintah Desa ]]>
<![CDATA[Aidah Ibrahim]]>;
<![CDATA[Sufiati]]>;
<![CDATA[Pura, Rahman]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i3.101
<![CDATA[This study aims to analyze the influence of fraud triangle on fraud behavior in village governments. The survey was conducted. The population of this study is the total number of Village Officials in Central Adonara District, East Flores Regency, a total of 65 Village Officials, while the sample taken is 65 respondents using the saturated sample technique. The data collection technique uses questionnaire techniques and data analysis techniques use multiple linear regression. The results of the study show that pressure, opportunity and rationalization have a positive and significant effect on fraud behavior.]]>
<![CDATA[Karakteristik Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) ]]>
<![CDATA[Sambo, Eva Marin]]>;
<![CDATA[Sufiati]]>;
<![CDATA[Sunbanu, Andika]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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<![CDATA[This study aims to determine the effect of the characteristics of the audit committee, namely the independence of the audit committee, the financial expertise of the audit committee and the frequency of audit committee meetings on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange especially during the Covid-19 pandemic. This study uses secondary data obtained from the financial statements of companies in the banking sub-sector for the 2019-2021 period in accordance with the COVID-19 pandemic using the purposive sampling method. The population in this study are banking companies listed on the Stock Exchange, the sample taken is 29 banking companies for a 3-year research period, the research sample is 87 samples. The results of the study have been tested for classical assumptions in the form of normality test assumptions. The data analysis method used logistic regression. Based on the results of the criteria obtained, there are 87 companies selected as samples, consisting of 45 non-fraud companies and 42 fraudulent companies. The results showed that the audit committee's independence variable was not significant to financial reporting fraud, while the audit committee's financial expertise and audit committee meeting frequency had a significant negative effect on financial reporting fraud during the covid-19 pandemic in banking companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Evaluasi Pengelolaan Kurikulum Dalam Meningkatkan Mutu Pendidikan di Sdit Al-Izzah Kabupaten Pohuwato ]]>
<![CDATA[Sufiati]]>;
<![CDATA[Arten. H Mobonggi]]>;
<![CDATA[Munirah]]>
<![CDATA[ Irfani (e-Journal) Vol. 15 No. 1 (2019): Irfani (e-Journal) ]]>
Publisher : <![CDATA[LP2M IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ir.v15i1.1181
<![CDATA[Artikel ini bertujuan untuk mengetahui bagaimana hasil evaluasi pengelolaan kurikulum dalam meningkatkan mutu pendidikan di SDIT Al-Izzah Kabupaten Pohuwato dan apa saja factor pendukung dan penghambat evaluasi pengelolaan kurikulum dalam meningkatkan mutu pendidikan di SDIT Al-Izzah Kabupaten Pohuwato. Metode yang digunakan adalah penelitian kualitatif, dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini adalah problem evaluasi pengelolaan kurikulum di Sekolah Dasar Islam Terpadu (SDIT) AL-Izzah sudah bisa diatasi dengan baik. Hal ini didasarkan pada pengamatan peneliti terhadap kondisi dan realitas yang ada dilapangan. Meskipun berbagai macam kendala yang dihadapi SDIT AL Izzah Pohuwato tidak menyurutkan semangat elemen sekolah dalam meningkatkan kualitas pendidikan. Untuk mengatasi semua kendala yang ada, pihak sekolah mempunyai strategi dan pemikiran yang matang mengenai alternatif yang akan dilakukan sebagai upaya meminimalisir kendala yang ada agar peningkatan kualitas pendidikan yang dilaksanakan pihak sekolah dapat berjalan dengan lancar]]>
<![CDATA[Integritas Auditor dan Etika Profesional: Faktor Penentu Kualitas Audit yang Efektif : Survey pada Auditor di BPKP Perwakilan Sulawesi Selatan ]]>
<![CDATA[Sufiati]]>;
<![CDATA[Muhammad, Irsyad]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v4i2.125
<![CDATA[The purpose of the study was to test and analyze the influence of auditor integrity and professional ethics on audit quality at the South Sulawesi Provincial Representative BPKP. The respondents or research sample were auditors totaling 63 people. Data collection uses questionnaire techniques. Data analysis using multiple regression with SPSS application. The results of the study show that integrity has a significant positive effect on audit quality. Professional ethics have a significant positive effect on audit quality.]]>
<![CDATA[Impact of Financial Ratios on Stock Prices ]]>
<![CDATA[Sufiati]]>;
<![CDATA[Dahniyar Daud]]>;
<![CDATA[Rizky Aprilio Sakti]]>
<![CDATA[ IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3) ]]>
Publisher : <![CDATA[www.amertainstitute.com ]]>
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DOI: 10.65246/k9269844
<![CDATA[Stock prices are very important for investors because they can help investors provide an overview of the company's performance and the value of the company itself. The higher the stock price of a company, the higher the value of the company, and vice versa. This study aims to analyze stock prices used to explain the influence of independent variables, namely Profitability, Liquidity, and Solvency (Case Study on Banking Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period). Data collection in this study uses secondary data obtained from financial reports published and issued by the Indonesia Stock Exchange using Purposive Sampling Techniques . The population in this study is the Banking Sector Companies listed on the Indonesia Stock Exchange during the 2021-2023 period amounting to 45 companies. The research sample used was 99 sample data. The results of the variable data in this study have been tested with classical assumption tests in the form of normality, multicollinearity, and heteroscedasticity assumption tests. This data analysis method uses multiple linear regression techniques. The results of this study indicate that the Profitability variable has a significant positive effect on Stock Prices, Liquidity does not have a significant effect on Stock Prices, and Solvency has a significant negative effect on Stock Price Compliance. ]]>
<![CDATA[Pengaruh Ukuran Kap, Opini Audit dan Pergantian Manajemen terhadap Auditor Switching (Studi Pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Sufiati]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i1.8
<![CDATA[This study aims to determine whether the size of KAP, audit opinion and management turnover have an effect on auditor turnover in state-owned companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from the STIEM Bongaya Investment Gallery. The population is state-owned companies listed on the Stock Exchange, totaling 26 companies, while the sample taken is 19 companies, with the observation method for 4 years, the total companies observed are 76 companies. The sampling technique used purposive sampling method and the data results were processed using logistic regression analysis method with the help of SPSS 26 software.The results show that partially only audit opinion has an effect on auditor switching, while the size of KAP and management change has no effect on auditor switching. Keywords: KAP Size, Audit Opinion, Management Change, Auditor Change]]>
