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Economics, Econometrics & Finance Nursing

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Pengaruh Kompetensi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik Di Kota Makassar Rio Januara; Sahidah
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.v3i3.88

Abstract

This study aims to examine the effect of competence on audit quality at the public accounting firm in Makassar City. The approach that is used in this thesis is quantitative research. The population in this study is the Public Accounting firm in Makassar city. The sample is 32, and the data were analyzed by using simple linear regression analysis. Based on the analysis, the value of the dependent variable was obtained from the questionnaire by using likert scale The research result shows that the competence does not influence the audit quality significantly.
Pengukuran Efisiensi Biaya Menggunakan Analisis Varians (Studi Kasus Pada Proyek Rumah Tinggal CV. Batara Mandiri) Sahidah; Sarmila
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.59

Abstract

This study aims to measure the level of cost efficiency by using variance analysis. The research was conducted on CV BATARA MANDIRI with the object of analysis of variance analysis on the Residential Project at Minasa Indah Residence Housing. Data collection techniques use documentation related to cost reports. The analysis technique uses variance analysis, which explains the difference between standard costs and actual costs. The results showed that the implementation of standard costs has an impact on cost efficiency. This can be seen from the results of research on CV. BATARA MANDIRI of the 12 jobs carried out 10 of them have efficient criteria. Jobs that have efficient value include: Preparatory Work, Earthwork, Couple and Plastering Work, Concrete Work, Door Work, Windows and Bowenlis, Roof Work, Ceiling Work, Floorwork, Electrical Work, Sanitair Work, all have a percentage of variance between interval classes -1.33% to 3.30%, While Very Inefficient Work includes Iron Work, Locks, Glass, and Hangers, Cat-catan work, has a percentage of variance between 12.59% to 17.22%.
Pengaruh Pengendalian Internal dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi pada PT. Telkom Witel Sul-Sel Makassar Muzdalifah; Sahidah
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.65

Abstract

This study aims to determine the effect of internal control over accounting fraud inclination, influences the suitability of compensation to the tendency of accounting fraud and influences internal control and compliance compensation against the tendency of the accounting fraud. The population in this study is the manager and employees of PT. Telkom Witel Sul-Sel Makassar as many as 70 people with samples from the questioner back to the analysis tool used is multiple linear regression. The results of this study Show that (1) internal control is not a negative effect on the tendency off accounting fraud, (2) the suitability of the compensation is not a negative effect on the tendency off accounting fraud.
Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Ketepatwaktuan Pelaporan Keuangan pada Dinas Pemerintah Kota Makassar Sahidah; Rinaldy, Syiar
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 | DOI: 10.70178/icbrj.v4i1.114

Abstract

This study aims to determine whether the Use of Information Technology and Internal Control affect the Timeliness of Financial Reporting. This study belongs to quantitative research. The population consisted of employee in financial sub division in Makassar City Government Office with the total number of 124 employee. The sample was determined by saturated sample. Then the respondents in this research were 124 people. The data collection technique was questionnaire. The data analysis used multiple regression.The result showed that use of Information Technology had a positive and not significant effect on The Timeliness of Financial Reporting, internal controls had a positive and significant effect on The Timeliness of Financial Reporting, and simultaneously the Use of Information Technology and Internal Controls had a positive and significant effect on The Timeliness of Financial Reporting.
The Relationship Between Knowledge and Attitude of Women of Fertile Age Towards Preconception Screening in Preparation for Pregnancy at UPTD Paconkang Community Health Center, Soppeng District Sahidah; Nurdin, Nasrayanti; Jaya, Fitri
INDOGENIUS Vol 4 No 2 (2025): INDOGENIUS
Publisher : Department of Publication of Inspirasi Elburhani Foundation Desa. Pamokolan, Kecamatan Cihaurbeuti, Kabupaten Ciamis, Provinsi Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/igj.v4i2.539

Abstract

Background & Objective: Preconception care is a service aimed at identifying factors related to health issues, lifestyle habits, or unfavorable social problems that may affect pregnancy. Method: The type and method of research used in this study is quantitative analytic research with a Cross-Sectional Study approach, which is a type of study used to examine the relationship between independent variables (knowledge and attitudes of women of childbearing age) and the dependent variable (preconception screening) at the same time the study is conducted. The population in this study consisted of all married women of childbearing age who underwent screening at UPTD Pacongkang Health Center, Soppeng Regency, totaling 30 participants. The sampling method used in this study was Purposive Sampling, which is a deliberate sampling technique based on specific criteria or considerations. Result: Based on the Chi-square statistical test, the results showed that p-value = 0.715 > α = 0.05, indicating that H0 was accepted and Ha was rejected. Conclusion: Thus, it can be concluded that there is no significant relationship between the knowledge of women of childbearing age and preconception screening in pregnancy preparation at Pacongkang Health Center. Furthermore, the Chi-square statistical test also resulted in a p-value = 0.456 > α = 0.05, indicating that H0 was accepted and Ha was rejected. This means that there is no significant relationship between the attitudes of women of childbearing age and preconception screening in pregnancy preparation at Pacongkang Health Center.
Co-Authors Jaya, Fitri Muzdalifah Nurdin, Nasrayanti Rinaldy, Syiar Rio Januara Sarmila