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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JER
Marwah Yusuf
STIEM Bongaya Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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COMBINE ASSURANCE DALAM KONTEKS PENGENDALIAN Nurul Hidayah; Sulfahmi Sulfahmi; Iani Zairani; Marwah Yusuf; Sufiati Sufiati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 8, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.87 KB) | DOI: 10.35906/je001.v8i2.379

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui model yang diterapkan atau digunakan dalam Combine Assurance. Metode yang digunakan dalam penelitian ini adalah kajian studi pustaka atau studi literatur, data yang diperoleh merupakan data sekunder yang diperoleh dari bahan ajar, berbagai buku serta jurnal. Hasil analisis dari penelitian ini yaitu combine assurance menerapkan model konsep Governance, Risk dan Compliance berdasarkan King III.Kata kunci: Combine Assurance, Compliance, Governance, Risk, Pengendalian.AbstractThis study aims to determine the model applied or used in Combine Assurance. The method used in this research is the study of literature; the data obtained are secondary data collected from teaching materials, various books, and journals. The results of the analysis of this study are combining collateral to apply the concept of the Governance, Risk, and Compliance model based on King III. Keywords: Combine Assurance, Compliance, Governance, Risk, Control.
The Impact of Local Government Accounting Systems and Performance-Based Budgeting on Local Government Performance Accountability Marwah Yusuf
Jurnal Economic Resource Vol. 3 No. 2 (2020): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v3i2.225

Abstract

The main objective of this research is to study and understand the impact of the Government Accounting System and performance-based budgeting carried out in Makassar Regional Department OPD. This research applies a quantitative approach to all the city's employees, who are all participants in the Makassar Government financial department's SIPK application. These were 75 respondents from 25 offices selected through the purposeful sampling technique. Data were obtained through the distribution of questionnaires, and documentation. The data was tested using experimentally derived, statistical techniques that explore homoscedasticity, heteroscedasticity, and non-hypothesis (partial test, simultaneous test, and the coefficient of determination). We learned that the Local Governmental Accountability System has a positive and significant effect on the government's performance; likewise, the findings showed that Performance-Based Budgeting improves government performance and government accountability.
Co-Authors Iani Zairani Nurul Hidayah Sufiati Sufiati Sulfahmi Sulfahmi