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All Journal Journal of Accounting and Investment SEIKO : Journal of Management & Business J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Tangible Journal International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manado (JAIM) Research Horizon Accounting Studies and Tax Journal Tadulako Social Science and Humaniora Journal Jurnal Bisnis, Manajemen, dan Akuntansi GoodWill Journal of Economics, Management, and Accounting Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi
Abdul Pattawe
Department Of Accounting, Faculty Of Economics And Business, Universitas Tadulako, Central Sulawesi
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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THE EFFECT OF ACCOUNTING KNOWLEDGE AND ORGANIZATIONAL EXPERIENCE ON ACADEMIC PERFORMANCE  (STUDY ON ACCOUNTING STUDENTS) Nanda, I Wayan Satya; Jurana, Jurana; Pattawe, Abdul; Sugianto, Sugianto
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/x8p79s19

Abstract

This study aims to analyze the influence of accounting knowledge and organizational experience on academic performance. It uses a quantitative approach with data collected through questionnaires. The study population consists of 1,455 students with 314 respondents as the sample. Sampling was conducted using simple random sampling. Data analysis was conducted using multiple linear regression. The results of the study indicate that accounting knowledge and organizational experience have a positive influence on academic performance, both simultaneously and partially. Accounting knowledge reflects formal competence to improve academic performance, while organizational experience supports the development of soft skills, indirectly strengthening academic performance. This study enriches the literature on the influence of formal competencies (accounting knowledge) and informal competencies (organizational experience) simultaneously, which has not been extensively studied in the context of accounting students. These findings emphasize the importance of balancing academic and organizational activities to improve academic performance by formally recognizing students' active participation in organizational activities.
Pengaruh Akuntabilitas Keuangan Daerah Dan Sistem Pengendalian Internal Pemerintah Terhadap Tingkat Kemandirian Daerah Di Indonesia Hasyim, Wahyudin; Pattawe, Abdul; Din, Muhammad; Furqan, Andi Chairil; Megawati, Megawati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10394

Abstract

This research aims.to analyze the influence of regional financial accountability and.the effectiveness of.the Government.Internal Control.System (SPIP) in increasing regional independence. Using 542 regional government data consisting of Provinces/Districts/Cities during 2018-2021 with a sample of 2,168 observations. The results of this research show that regional financial accountability has a positive effect on regional independence, where increasing financial accountability contributes to increasing regional independence. Meanwhile, a strong SPIP also contributes significantly to regional independence, indicating that strengthening internal control can increase the efficiency and effectiveness of regional financial management. This research has implications for the importance of regional governments creating and implementing policies to realize accountability and improve financial zmanagement as a strategy to increase regional independence.
The Influence of The Internal Control System And Accountability On Fraud Prevention In Village Financial Management Pattawe, Abdul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.652

Abstract

This study aims to examine and analyze the influence of village internal control systems and accountability on fraud prevention in village financial management both simultaneously and partially. This type of research is survey research with quantitative methods and uses primary data. The population in this study is the village in Sigi Biromaru District, Sigi Regency. The sampling technique used in this study was purposive sampling, with 6 respondents in each village, namely 60 respondents. The analysis technique used warpPLS7.0 The results of this study indicate that internal control system has a partially positive effect and significant on fraud prevention in village financial management, and accountability has a partially positive effect and significant on fraud prevention in village financial management.
THE EFFECT OF LEADERSHIP STYLE, ORGANIZATIONAL COMMITMENT, AND UNDERSTANDING OF GOOD GOVERNANCE ON GOVERNMENT AUDITOR PERFORMANCE IN BPKP CENTRAL SULAWESI REPRESENTATIVE Masdar, Rahma; Pattawe, Abdul; Meldawati, Lucyani
Tadulako Social Science and Humaniora Journal Vol. 1 No. 1 (2020): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

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

Abstract

This study aimed to determine and analyze the influence of leadership style, organizational commitment, and understanding of good governance on auditor performance. This study used a purposive sampling method by giving criteria for sampling. Data collection was carried out by distributing questionnaires to BPKP auditors. Primary data were obtained from the responses of respondents through the distribution of questionnaires, observations and interviews. Data were analyzedusing Multiple Linear Regression with the help of IBM SPSS Statistics 25. The results showed that leadership style, organizational commitment, and understanding of good governance simultaneously had a significant effect on auditor performance. Partially, leadership style had a significant effect on auditor performance, organizational commitment had a significant effect on auditor performance, and understanding of good governance had a significant effect on auditor performance.
Akuntabilitas dan Trasparansi Pengelolaan Keuangan Partai Politik (Studi Kasus DPC Partai Demokrat Provinsi Sulawesi Tengah) Mappanyukki, Andi; Vinny Anggitresia, Thalia; Oktaviani Sultan, Resky; Maharani, Adinda; Suci Rahmadani, Indah; Pattawe, Abdul; Kahar, Abdul; Usman, Ernawaty
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 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.v10i2.668

Abstract

This study aims to understand how political party administrators understand political party financial reporting. In addition, it continues with a discussion on understanding the principles of transparency and accountability in political party financial reporting. The object of research in this study is the branch representative council (DPC) of the Democratic Party of Central Sulawesi Province. This qualitative study uses a phenomenological approach, data collection techniques using interviews, documentation, and direct observation. The results of the study show that: The understanding of political party administrators in the Democratic DPC of Central Sulawesi Province regarding financial reporting obligations according to Law Number 2 of 2011 is quite good. The Democratic DPC of Central Sulawesi Province has also presented financial reports according to Article 39 of Law Number 2 of 2011 concerning Political Parties. In terms of transparency and accountability, political parties have presented financial reports that can meet these criteria. However, this study also found that the transparency aspect in political party financial reporting is still not optimal.
Reinterpreting Performance-Based Budgeting: A Study Of Budgeting Implementation At The Central Sulawesi Provincial Environment Agency Lasiewa, Wichencha Priskila; Putri , Azzahra Annisa; Usman, Ernawati; Sugianto, Sugianto; Pattawe, Abdul
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.467

Abstract

This research revisits the meaning of performance-based budgeting in public sector organizations, focusing on its implementation at the Environmental Agency Office (DLH) of Central Sulawesi Province. It was conducted qualitatively using an exploratory method through observation, interviews, and theoretical studies. The study results indicate that budget preparation is directed according to the region’s vision and mission and uses Key Performance Indicators to determine program priorities. Transparency and accountability are realized through the publication Center (SRC) as an innovation in converting plastic waste into fuel using pyrolysis technology. Although coordination challenges between fields and the need for system improvement remain, the Environmental Agency of Central Sulawesi Province continues to enhance budget management to support sustainable environmental development.
The Role of the "Taro Ada Taro Gau" Philosophy for Bugis Accountants PATTAWE, Abdul; DIN, Muhammad; JURANA, Jurana; HABIBA , Nurainun
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i6.1660

Abstract

The philosophy of "taro ada taro gau" (determine words, determine actions) is part of Bugis culture. This philosophy is widely held by Bugis people in various professions. This also applies to Bugis accountants. This study aims to deeply understand and interpret the meaning of the "taro ada taro gau" philosophy for Bugis accountants in carrying out their profession. This study uses an interpretive paradigm with a transcendental phenomenological approach. Data collection was conducted through interviews, observation, and documentation to achieve the research objectives. The results of this study identified three research findings: 1) taro ada taro gau represents a consistent identity in interactions; 2) taro ada taro gau as self-reputation; 3) taro ada taro gau as a moral foundation.
The Effect of Management Changes, Audit Fees, and Return on Assets Percentage Changes on Auditor Switching: A Study of Banking Companies Listed on the Indonesia Stock Exchange (2018–2024) Rifka Khairunnisa; Abdul Pattawe; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/rtng1h12

Abstract

This study investigates the effect of management changes, audit fees, and percentage changes in return on assets (ROA) on auditor switching in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Auditor switching is a strategic decision that may be influenced by both internal corporate factors and regulatory requirements. Using a quantitative verification approach, the study analyzes 70 firm-year observations selected through purposive sampling. Logistic regression analysis was employed to examine whether the three independent variables significantly affect the likelihood of voluntary auditor switching. The empirical results show that management changes, audit fees, and ROA percentage changes do not have a statistically significant effect on auditor switching. These findings indicate that internal managerial or financial fluctuations are not sufficient reasons for banking companies to replace their auditors. The tendency of the banking sector to maintain auditor continuity is closely associated with strict regulations, long-term audit engagement practices, and the industry’s need to uphold credibility, transparency, and stakeholder trust. This study contributes to existing literature by providing evidence that factors influencing auditor switching may be industry-specific, particularly in regulated sectors such as banking. Future research is recommended to incorporate additional variables such as audit tenure, auditor reputation, ownership structure, corporate governance, and financial distress, as well as to compare auditor switching behavior across multiple industries or jurisdictions.
Co-Authors Abdul Kahar Abdullah, Muhammad Ikbal Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Amir Arung Gihna Mayapada Dewa Made Adi Dharma Dewi Muliyati Ernawaty Usman Femilia Zahra Fikry Karim Furqan, Andi Chairil HABIBA , Nurainun Hasyim, Wahyudin Jamaluddin Jamaluddin Lasiewa, Wichencha Priskila M. Ikbal A Maharani, Adinda Mappanyukki, Andi Megawati - Megawati Megawati Meldawati, Lucyani Muhammad Darma Halwi Muhammad Din Muhammad Ridwan Nasir Muliati Muliati Nanda, I Wayan Satya Nina Yusnita Yamin Nurdin, Jurana Nurhayati Haris Oktaviani Sultan, Resky Putri , Azzahra Annisa Rahayu Indriasari Rahma Masdar Rifka Khairunnisa Suci Rahmadani, Indah Sugianto Sugianto Supriadi Laupe Tenripada, Tenripada Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin Hasyim