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All Journal Irfani Akurasi : Jurnal Studi Akuntansi dan Keuangan Insan Cita Bongaya Research Journal IECON: International Economics and Business Conference
Sufiati
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Economics, Econometrics & Finance Education Social Sciences

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Peran Badan Usaha Milik Desa Dan Dana Desa Pada Pendapatan Asli Desa sufiati
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.35

Abstract

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.
Pengaruh Disclosure dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Going Concern pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Yunita Udin; Sufiati
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.87

Abstract

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
Perilaku Fraud dalam Kerangka Fraud Triangle : Survey Pada Aparatur Pemerintah Desa Aidah Ibrahim; Sufiati; Pura, Rahman
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.101

Abstract

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.
Karakteristik Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sambo, Eva Marin; Sufiati; Sunbanu, Andika
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

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

Abstract

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.
DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS Sambo, Eva Marin; Sufiati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.768

Abstract

This study examines the effectiveness of internal auditors in hospitals and examines the influence of internal auditor digital skills on the relationship between cloud-based accounting implementation and auditor effectiveness in Type A and B hospitals in Makassar City. Using a hypothetical-deductive approach and purposive sampling, 78 valid responses from hospital internal auditors were analyzed using a structural model. The results show that cloud-based accounting implementation significantly enhances both internal auditor effectiveness and digital skills. However, digital skills neither directly improve auditor effectiveness nor significantly mediate or moderate the relationship between cloud-based accounting and effectiveness. These findings contribute to the literature by offering new insights, improving professional practice, and guiding policymakers in adopting cloud-based accounting for hospital audit functions.
Kompetensi Auditor dan Etika Profesi sebagai Determinan Kualitas Audit Internal (Studi pada Inspektorat Kabupaten Pinrang) Fajar Firmansyah , Noer; Sufiati
Insan Cita Bongaya Research Journal Vol. 4 No. 3 (2025): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i3.136

Abstract

Penelian ini bertujuan untuk menganalisis pengaruh Kompetensi auditor dan Etika Profesi Terhadap Kualitas Audit pada Inspektorat Daerah Kabupaten Pinrang. Teknik pemgumpulan data menggunakan kuesiner dengan jumlah responden sebanyak 63 orang. Metode analsis menggunakan regresi berganda. Hasil penelitian menunjukkan kompetensi auditor dan etika profesi berpengaruh positif dan signifikan terhadap kualitas audit internal pada Kantor Inspektorat Kabupaten Pinrang. Hasil penelitian dapat memberikan kontribusi teoretis dalam pengembangan studi audit internal dan juga memberikan rekomendasi praktis bagi peningkatan kualitas audit di lingkungan pemerintahan daerah
Co-Authors Aidah Ibrahim Dahniyar Daud Eva Marin Sambo Fajar Firmansyah , Noer Mobonggi, Arten H. Muhammad, Irsyad Munirah Rahman Pura, Rahman Rizky Aprilio Sakti Sunbanu, Andika Yunita Udin