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All Journal JAM : Jurnal Aplikasi Manajemen JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan International Journal of Engagement and Empowerment (IJE2) Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Journal of International Multidisciplinary Research
Ishak Awaluddin
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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Journal : Jurnal Progres Ekonomi Pembangunan

 1 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, PROFESIONALISME, GAYA KEPEMIMPINAN, DAN STRUKTUR ORGANISASI TERHADAP KINERJA MANAJERIAL Badu, Irman; Awaluddin, Ishak; Mas'ud, Arifuddin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.718 KB) | DOI: 10.33772/jpep.v4i1.6247

Abstract

This study aims to determine the Effect of Budgetary Participation, Organizational Commitment, Professionalism, Leadership Style and Organizational Structure on Managerial Performance of Kendari City Government. This research is a causality research and the object of research is 32 OPD of Kendari City Government. Data collection techniques are done by distributing questionnaires, interviews and collecting documentation. The sample in this study were 139 respondents. Analysis of the data used in this study is a multiple regression analysis method that is processed through AMOS SPSS 22 software. Based on the results of statistical calculations, it shows that jointly budgeting participation, organizational commitment, professionalism, leadership style and organizational structure towards managerial performance of Kendari City Government have a positive and significant effect, the partial effect of positive and significant budgeting participation on managerial performance of Kendari City Government , partial influence Organizational commitment has a positive and significant effect on managerial performance of Kendari City Government, partially professionalism towards managerial performance of Kendari City Government has a positive and significant effect, partially leadership style towards managerial performance of Kendari City Government has a positive and significant effect. Beta standardize value is negative with a value of 0.053 indicating that the partial effect of positive and significant leadership style on managerial performance of Kendari City Government and partially organizational structure on managerial performance of Kendari City Government has a positive and significant effect. Keywords: Budget Formation Participation, Organizational Commitment, Professionalism, Leadership Style, Organizational Structure, Managerial Performance
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO SUB RAYON WUA-WUA DAN BENUA BENUA Wiranto, Riswan; Awaluddin, Ishak; Akib, Mulyati
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.739 KB) | DOI: 10.33772/jpeb.v4i1.6084

Abstract

This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.  
Pengaruh Self Assessment System dan Pelaporan Surat Pemberitahuan (SPT) Terhadap Kepatuhan Wajib Pajak Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Kendari Rauf, Dian Mayafaty; Awaluddin, Ishak; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 5, No 2 (2020): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v5i2.855

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Self Assessment System dan Pelaporan Surat Pemberitahuan (SPT) Terhadap Kepatuhan Wajib Pajak Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Kendari. Penelitian ini menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah seluruh pelaku UMKM yang ada di Kota Kendari. Variabel dalam penelitian ini adalah Self Assessment System dan Pelaporan SPT sebagai variabel bebas, serta Kepatuhan Wajib Pajak sebagai variabel terikat.Analisis data yang digunakan dalam penelitian ini adalah tehnik analisis regresi linier berganda yang diolah melalui software IBM SPSS versi 21, yang dijelaskan dengan statistik deskriptif dan statistik inferensial. Berdasarkan hasil penelitian didapatkan hasil pengujian hipotesis menunjukkan bahwa secara parsial self assessment system berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai probability 0.034 < 0.05, dan pelaporan SPT berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai probability 0.000 < 0.05.Kata Kunci : Self Assessment System, Pelaporan SPT, Kepatuhan Wajib Pajak.
PENGARUH UKURAN PERUSAHAAN DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Mariani, Mariani Ani; Awaluddin, Ishak; Husin, Husin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 6, No 2 (2021): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v6i2.19632

Abstract

 Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan dan disclosure terhadap opini audit going concern. penelitian ini merupakan pendekatan kuantitatif karena data yang digunakan berbentuk angka-angka. Penentuan sampel yaitu menggunakan purposive sampling, sehingga sampel berjumlah 34 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi logistik dengan bantuan Software IBM SPSS 26.Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial ukuran perusahaan dan disclosure masing – masing berpengaruh signifikan terhadap opini audit going concern. Dan secara simultan ukuran perusahaan dan disclosure bersama-sama berpengaruh signifikan terhadap opini audit going concern, yang dibuktikan dengan  nilai chi square sebesar 13,737  dengan tingkat signifikan = 0,001 < 0,10, sehingga hipotesis diterima. Kata Kunci : Ukuran Perusahaan, Disclosure, Opini Audit Going Concern  ABSTRACT This study aims to examine and analyze the effect of company size and KAP reputation on going concern audit opinion. This research is a quantitative approach because the data used are in the form of numbers. Determination of the sample is using purposive sampling, so the sample is 34 companies. The data analysis technique used is logistic regression analysis with help of IBM SPSS 26 Software.Based on the result of the study, it can be concluded that in a partially the company size and disclosure are significantly influence to the going concern audit opinion. And the company size and disclosure as same as significantly influence to the going concern audit opinion, that are proven with chi square of 13,737 with a significant value 0,001 < 0,10 then the hypothesis is accepted. Keywords: Company size, Disclosure, Going Concern Audit Opinion.
Co-Authors Alfiansyah, Muhammad Andri Ansar, Rio Rizky Anto, La Ode Aswati, Wa Ode Awal, Taufan Sufatriansa Badu, Irman Damayanti, Wa Ode Rahmi Fasihu, La Ode Muhammad Saum Hadisantoso, Erwin Husin Husin, Husin Inayatillah, Dyah Auliah Intihanah Intihanah Margono Setiawan Mariani, Mariani Ani Mas'ud, Arifuddin Mulyati Akib Muntu Abdullah, Muntu Nur Asni Nurnaluri, Sitti Nurul Afifah Ode, Tasya Aulia wa Parintak, Ulvy Restiana Rahmiana, Fitra Rauf, Dian Mayafaty Sitti Namira Hasanuddin Sudarmant, Eko Sulvariany Tamburaka, Sulvariany Wiranto, Riswan Zaikin, Muhammad