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All Journal Journal of Accounting and Investment SEIKO : Journal of Management & Business J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manado (JAIM) Research Horizon Accounting Studies and Tax Journal Tadulako Social Science and Humaniora Journal 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 Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of The Internal Control System And Accountability On Fraud Prevention In Village Financial Management Abdul Pattawe
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 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: 10.26618/hh7ne570

Abstract

This study aims to analyze the effect of management changes, audit fees, and percentage changes in return on assets on auditor switching in banking companies listed on the Indonesia Stock Exchange from 2018 to 2024. Through a quantitative approach and purposive sampling method, the sample used in this study amounted to 70. The results of this study were tested with descriptive analysis statistical tests, logistic regression, overall model fit, Hosmer and Lemeshow Goodness of Fit, and the coefficient of determination. With the results showing that management changes, audit fees, and percentage changes in return on assets have no voluntary effect on auditor switching. This study also indicates that some of the company's internal factors are not enough to be the reason for the company to do auditor switching, especially companies engaged in the banking sector.
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.
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 Femilia Zahra Fikry Karim Jamaluddin Jamaluddin Lucyani Meldawati M. Ikbal A Megawati Megawati Muhammad Darma Halwi Muhammad Din Muhammad Din Muhammad Ridwan Nasir Muliati Muliati Nanda, I Wayan Satya Nina Yusnita Yamin Nurdin, Jurana Nurhayati Haris Rahayu Indriasari Rahma Masdar Rifka Khairunnisa Sugianto Sugianto Supriadi Laupe Tenripada, Tenripada Wahyudin Hasyim