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All Journal Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekuilnomi RATIO: Reviu Akuntansi Kontemporer Indonesia
Antong Antong
Universitas Muhammadiyah Palopo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KESADARAN SOSIAL DAN PRINSIP-PRINSIP TERHADAP KEPERCAYAAN NASABAH di BANK SYARIAH Sahwa Aulia S; Antong Antong; Halim Usman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12778

Abstract

This research aims to explore the influence of Social Awareness and Islamic Principles on Customer Trust in Sharia Banks. By involving a sample of 102 respondents, this research applies structural analysis and measurement models to test hypotheses and check the validity and consistency of the model. The results of the analysis show that Social Awareness has a positive and significant impact on Customer Trust, with the mediating role of Islamic Principles. Islamic Principles have also been proven to make a significant positive contribution to Customer Trust in Sharia Banks. However, there are several aspects that need to be considered in the measurement model, including further evaluation of its validity and reliability. Suggestions for further development include strengthening education on Social Awareness and Islamic Principles, implementing consistent internal policies, increasing customer involvement through social participation programs, reviewing measurement models, and evaluating and improving statistical fit. This research provides useful insights for Islamic banks in improving relationships with customers and strengthening their position as financial institutions that comply with social and Islamic values.
AKUNTABILITAS REFLEKTIF DAN PERTIMBANGAN ETIS DALAM PENGELOLAAN KEUANGAN PUBLIK DAN AUDIT Muhammad Ath Thaariq; Junaidi Junaidi; Antong Antong; Riyanti Riyanti
Jurnal Akunida Vol. 12 No. 1 (2026): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v12i1.24598

Abstract

Penelitian ini bertujuan menganalisis pengaruh sikap, norma subjektif, dan persepsi kontrol perilaku terhadap pertimbangan etis melalui peran mediasi akuntabilitas moral pada pengelola keuangan publik dan auditor internal. Penelitian ini dilatarbelakangi oleh masih adanya permasalahan akuntabilitas dalam tata kelola keuangan publik serta pentingnya integrasi dimensi perilaku, moral, dan spiritual dalam memperkuat pengambilan keputusan yang berintegritas. Penelitian menggunakan pendekatan metode campuran dengan mengombinasikan analisis kuantitatif melalui Structural Equation Modeling dan interpretasi tematik kualitatif dari wawancara semi terstruktur terhadap auditor internal dan pejabat pengelola keuangan. Hasil penelitian menunjukkan bahwa sikap dan persepsi kontrol perilaku berpengaruh signifikan terhadap akuntabilitas moral, sedangkan norma subjektif tidak menunjukkan pengaruh langsung. Akuntabilitas moral terbukti berperan kuat dalam membentuk pertimbangan etis serta memediasi hubungan antara faktor perilaku dan refleksi etis, yang menunjukkan bahwa keputusan etis lebih dipengaruhi oleh tanggung jawab moral yang terinternalisasi dibandingkan tekanan sosial eksternal. Penelitian ini menyimpulkan bahwa penguatan akuntabilitas moral melalui pengembangan profesional dan tata kelola berbasis etika dapat meningkatkan integritas, meminimalkan risiko perilaku tidak etis, dan memperkuat akuntabilitas dalam pengelolaan keuangan publik.
Pengaruh Infrastruktur Teknologi Informasi Dan Kemampuan Digital Aparatur Terhadap Keterbukaan Informasi Publik Anwar Hasan; Antong Antong; Muh Yusuf Q
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/35m23e64

Abstract

Penelitian ini bertujuan menganalisis pengaruh infrastruktur teknologi informasi (TI) dan kemampuan digital aparatur terhadap keterbukaan informasi publik di instansi pemerintah. Di era transformasi digital, ketersediaan perangkat keras dan jaringan yang mumpuni menjadi fondasi utama dalam mendistribusikan data secara transparan. Namun, aspek teknis tersebut harus diimbangi dengan kompetensi digital aparatur guna mengelola platform informasi secara efektif dan responsif. Menggunakan metode kuantitatif, hasil studi menunjukkan bahwa infrastruktur TI dan kemampuan digital berpengaruh positif dan signifikan terhadap kualitas keterbukaan informasi. Sinergi antara teknologi canggih dan sumber daya manusia yang literat digital terbukti mampu meminimalisir hambatan birokrasi serta meningkatkan kepercayaan masyarakat terhadap tata kelola pemerintahan
Pengaruh Etika dan Tekanan Waktu Terhadap Kualitas Audit Keuangan Pemerintah Daerah Elsa Tandi Sampe; Antong Antong; Erniyati Caronge
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30465

Abstract

This study aims to analyze the influence of ethics and time pressure on the quality of local government financial audits. This study is motivated by the importance of audit quality in realizing transparency and accountability in public financial management. This research method uses a quantitative approach with a purposive sampling technique on 59 local government auditors. Primary data were collected through questionnaires and analyzed using SPSS. The results of this study indicate that: (1) auditor ethics have a positive and significant effect on audit quality, (2) time pressure has a negative and significant effect on audit quality and (3) auditor ethics and time pressure simultaneously have a significant effect on audit quality. The coefficient of determination (R2) value of 0.847 indicates that the two independent variables are able to explain 84.7% of the variation in audit quality, while 15.3% is influenced by other factors outside this study. This finding confirms that improving audit quality can be achieved through strengthening auditor professional ethics and effective management of time pressure in the implementation of public sector audits.
Co-Authors Abid Ramadhan Anggi Febrianti Anwar Hasan Elsa Tandi Sampe Erniyati Caronge Firman Menne Halim Usman Hasnita Hasdi Hilda Guntur hildawati hildawati Junaidi, Junaidi Muh Yusuf Q Muhammad Ath Thaariq Muhammad Kasran Muslianti Middin Nur Fadhila Amri Nur Indah Astuti Pajar Nur Isra Purnamasari Riyanti Riyanti Sahwa Aulia S