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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Golden Ratio of Auditing Research JER Insan Cita Bongaya Research Journal
Marwah Yusuf
STIEM Bongaya Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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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.
Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Gowa Wahyu; Marwah Yusuf; Anwar
Insan Cita Bongaya Research Journal Vol. 4 No. 3 (2025): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i3.138

Abstract

Tujuan penelitian ini untuk menganalisis pengearuh kejelasan sasaran anggaran dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Survey dilakukan pada pejabat di Organisasi Perangkat Daerah berbentuk Dinas se Kabupaten Gowa yang berjumlah 44 orang. Metode pengumpulan dan menggunakan kuesioner, dan metode analisis menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran berpengaruh negatif tidak signifikan terhadap akuntabilitas kinerja instansi pemerintah. Sistem pelaporan berpengauh negatif tidak signifikan terhadap kinerja instansi pemerintah
Reintegration of State Financial Management Through the FARAH Model: An Accounting Study of Inmates at Lapas Parepare Farah Nabilah Ramadhani; Marwah Yusuf; Lusiana Kanji
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1877

Abstract

This research aims to analyze the role of state financial management in supporting the development and social reintegration of prisoners at Class IIA Parepare Correctional Facility, as well as to examine the effectiveness of the FARAH model (Financial Management, Accountability, Rehabilitation, Awareness, and Holistic Approach). This model is positioned as an integrative framework that links the technical aspects of budget management with social needs in Lapas. The research uses a qualitative method with a phenomenological approach based on Alfred Schutz's sociology. Data is obtained through in-depth interviews, observations, and document analysis, and its validity is tested through triangulation and member checking. Research results show that budget management in Parepare Correctional Facility has been carried out according to procedures, but still faces challenges such as overcapacity, limited resources, and partial rehabilitation programs. The implementation of the FARAH model (Financial Management, Accountability, Rehabilitation, Awareness, and Holistic Approach) offers an integrative solution: Financial management serves as the material basis that ensures basic needs and rehabilitation space are met, while Accountability builds transparency and trust as a form of state legitimacy. Rehabilitation opens up space for the transformation of values and behaviors, Awareness fosters moral and existential consciousness, and the Holistic approach unites all elements in a cross-sectoral collaboration network that strengthens social integration.
The Effect of Auditor Turnover, Financial Distress, and Audit Delays on Audit Quality in Pharmaceutical Manufacturing Companies Listed on the Indonesia Stock Exchange (2020-2023) Ryan Putra Hafikar Suardi; Marwah Yusuf; Dahniyar Daud
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1878

Abstract

This study examines the influence of auditor switching, financial distress, and audit delay on audit quality in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The issue of audit quality gained heightened attention following the investigative findings of Indonesia’s Supreme Audit Board (BPK) on PT Indofarma Tbk, which revealed significant financial irregularities despite the issuance of clean audit opinions by the same public accounting firm. Using a quantitative approach and secondary data obtained from audited annual reports, the study analyzes 44 firm-year observations drawn from 11 companies that met the sampling criteria. Logistic regression is employed to evaluate whether the independent variables significantly influence the likelihood of receiving a high-quality audit, measured through Big Four affiliation. The findings show that auditor switching and audit delay do not significantly affect audit quality, indicating that changes in audit firms and variations in audit completion time do not determine the rigor of audit outcomes. Conversely, financial distress demonstrates a significant negative effect, suggesting that firms facing higher financial pressure receive lower audit quality, potentially due to increased risk perceptions and stricter auditor scrutiny. These results contribute to the literature by providing updated empirical evidence from a highly regulated and vulnerable industrial subsector. The study offers theoretical reinforcement for agency theory and practical insights for regulators, auditors, and corporate management regarding factors that may influence audit quality reliability.
The Effect of Hospital Management Information System and Good Clinical Governance on The Effectiveness of Health Services with Internal Control as A Moderating Variable at Hikmah Hospital, Makassar Nurul Auliah; Marwah Yusuf; Dahniyar Daud
SIMAK Vol. 24 No. 01 (2026): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v24i01.706

Abstract

This study aims to examine the influence of hospital management information systems and good clinical governance on the effectiveness of health services with internal control as a moderating variable at Hikmah Makassar Hospital. The population in this study was all employees of the Hikmah Hospital in Makassar City totaling 173 employees. Meanwhile, in determining the sample, we used several sample determination criteria so that the total sample in this study was 77 respondents. This research uses primary data by conducting direct research in the field, by giving questionnaires/statement sheets to 77 respondents. The data analysis method used is intervening analysis with the help of the Smart PLS application. Research results show that: partially that: Hospital Management Information Systems have a positive and significant effect on the effectiveness of health services in hospitals. Good Clinical Governance has a positive and significant effect on the effectiveness of health services in hospitals. Internal Control is able to moderate the Hospital Management Information System on the effectiveness of health services at the Hospital and Internal Control is able to moderate Good Clinical Governance on the effectiveness of health services in hospitals.
Co-Authors Anwar Anwar Daud, Dahniyar Farah Nabilah Ramadhani Iani Zairani Lusiana Kanji Nurul Auliah Nurul Hidayah Ryan Putra Hafikar Suardi Sufiati Sufiati Sulfahmi Sulfahmi Wahyu