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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi, Bisnis dan Manajemen Contemporary Journal on Business and Accounting Economics, Business, Accounting & Society Review Nobel Community Services Journal Insan Cita Bongaya Research Journal

Rahman Pura, Rahman

Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya

Author-ID : 2654902

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 18 Documents Claim Missing Document

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Corporate Social Responsibility Based on Essential Awareness Rahman Pura, La Ode Sumail,
Jurnal Manajemen Vol 23, No 1 (2019): February 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

This study tries to investigate the relevance of the implementation of CSR based on the values of awareness related to governance, financial performance, and ihsan spirit. The manager of Islamic banks as respondents. They are given the freedom to determine opinions or opinions according to what they experience with a range of assessments 1-5. In order to get accurate information, trials, validity tests, reliability tests, data editing, data tabulation, linearity assumption tests, and data analysis through generalized structured component analysis (GSCA). Governance characterized by sharia concepts encourages awareness-based CSR implementation. If good governance, good financial performance, and strong spirituality, then awareness of implementing CSR is getting higher. Photographs of awareness of implementing CSR are not limited to accommodating the interests and needs of stakeholders as sounded by stakeholder theory and not merely explaining the behavior of boundaries and norms of society such as pulses theory, but behind the awareness of giving there is the power of giving that is a new spirit and the company is on the hill of victory. Indicators used are based on sharia concepts. CSR has intrinsic awareness not found in conventional companies and banks.

Pengaruh Kompetensi Auditor, Komitmen Profesional dan Etika Profesi terhadap Perilaku Disfungsional Auditor Rahman Pura
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i2.y2021.p204-217

Abstract The research problem is related to the dysfunctional behavior of auditors in performing audit tasks. The research objective was to measure and analyze the influence of auditor competence, professional commitment and professional ethics on the dysfunctional behavior of auditors at the Representative Audit Board of South Sulawesi Province. The data collection method used a questionnaire technique with a total of 54 auditors as respondents. Data analysis using multiple regression analysis techniques. The results showed that auditor competence and professional ethics have a negative and significant effect on auditors' dysfunctional behavior. Meanwhile, professional commitment has no effect on auditors' dysfunctional behavior.AbstrakMasalah penelitian terkait dengan perilaku disfungsional auditor dalam melakukan tugas audit. Tujuan penelitian untuk mengukur dan menganalisis pengaruh kompetensi auditor, komitmen profesional dan etika profesi terhadap perilaku disfungsional auditor pada Badan Pemeriksa Keuangan Perwakilan Propinsi Sulawesi Selatan. Metode pengumpulan data menggunakan teknik kuesioner dengan jumlah responden sebanyak 54 auditor. Analisis data menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa kompetensi auditor dan etika profesi berpengaruh negatif dan signifikan terhadap perilaku disfungsional auditor. Sedangkan komitmen profesional tidak berpengaruh terhadap perilaku disfungsional auditor.

Pengaruh Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Sulawesi Selatan Rahman Pura; Nur Azizah Basmar
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 2 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v5i2.1233

Penelitian ini bertujuan untuk mengetahui pengaaruh kompetensi auditor terhadap kualitas audit pada BPK RI Perwakilan Provinsi Sulawesi Selatan.Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik simple random sampling. Populasinya adalah seluruh auditor BPK RI Perwakilan Provinsi Sulawesi Selatan sejumlah 87 auditor, sampel yang diambil berjumlah 42 responden. Kuesioiner yang dapat diolah sebanyak 33 kuesioner. Metode analisis data menggunakan teknik regresi sederhana . Hasil penelitian menunjukkan bahwa kompetensi auditor berpengaruh positif signifikan terhadap kualitas audit pada BPK RI Perwakilan Propinsi Sulawesi Selatan

ANALISIS TEORI GONE DAN MORALITAS INDIVIDU DALAM MENDEKTEKSI FAKTOR PENYEBAB FRUAD DANA DESA RAHMAN - PURA
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Program Dana Desa telah banyak memberikan dampak positif terhadap pembangunan di desa, namun dalam pengelolaannya masih menyisakan berbagai macam permasalahan yang terkait dengan fraud dana desa. Terdapat beberapa faktor yang mendorong seseorang melakukan fraud, yakni Greed, Opportunity, Need dan Exposure yang sering disebut dengan teori GONE, dan faktor lainnya adalah moralitas individu. Tujuan penelitian untuk menganalisis dan membuktikan secara empiris pengaruh Greed, Opportunities, Need, Exposes dan moralitas individu terhadap fraud dana desa. Jenis penelitian merupakan penelitian kuantitatif dengan populasi seluruah aparat di 8 Desa se Kecamatan Galesong Utara Kabupaten Gowa. Teknik penarikan sampel purposive sampling dengan kriteria tertentu sehingga jumlah sampel sekaligus menjadi responden sebanyak 64 aparat desa. Teknik analisi data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan greed, opportunity dan need berpengaruh positif signifikan terhadap fraud dana desa. Sedangkan exsposes dan moralitas individu berpengaruh negatif signifikan terhadap fraud dana desa.

INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCY, AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS Irmawati Ibrahim; Marwah Yusuf; Rahman Pura
Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Purpose – This study aims to determine the effect of the village financial system, apparatus competence and internal control system on the quality of financial reports in the Village government in Adonara Tengah District, East Flores Regency, East Nusa Tenggara province. Design/methodology/approach – Methods of data collection using primary data obtained from a questionnaire using a saturated sampling technique. The population of this study were all 65 village officials in Adonnara Tengah subdistrict, East Flores district, while the sample taken was 65 respondents. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumptions, multicollinearity assumptions and heteroscedasticity assumptions. Findings – The data analysis method used multiple linear regression.The results show that the village financial system has a significant positivve effect on the quality of financial reports, the competence of the apparaturs does not effect the quality of financial reports and the internal control system has a significant positive effect on the quality of financial reports. Keywords: Village Financial System, Apparatus Competence, Internal Control System, Quality of Financial Statements Paper type Article Text

Pengaruh Asimetri Informasi dan Tingkat Disclosure Terhadap Cost of Capital Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020 Achmad Arif Atstsauri; Rahman Pura; Dahniar Daud
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v1i4.155

Perekonomian Indonesia mulai memasuki fase baru menuju sistem ekonomi, dimana mekanisme pasar memiliki peran yang menentukan. Para pelaku ekonomi sangat membutuhkan informasi yang akurat agar dapat mengambil keputusan yang tepat. Dengan demikian, kebutuhan informasi terus berkembang pesat seiring dengan perkembangan perekonomian Indonesia termasuk informasi yang berkaitan dengan aktivitas di pasar modal. Biaya modal perusahaan keseluruhan akan mencerminkan biaya-biaya yang dikombinasikan dari semua sumber keuangan yang digunakan perusahaan. Biaya tersebut mencerminkan proporsi pembiayaan total dari masing-masing sumber, dan merupakan tingkat pengembalian hasil yang harus didapatkan perusahaan, sehingga dapat memberi kompensasi kepada kreditor dan pemegang saham dengan tingkat pengembalian hasil yang dibutuhkan. Perusahaan perlu menghitung biaya modalnya untuk membuat keputusan investasi dan untuk menentukan kompensasi insentif dan mencoba menjaganya untuk tetap sederhana (Keown, 2013), Sartono (2014), Marni (2016).

KEGIATAN PENGABDIAN MASYARAKAT: PELATIHAN PENYAJIAN LAPORAN KEUANGAN UNTUK UMKM DI KABUPATEN PINRANG Rahman Pura; Sahidah Sahidah; Sutiati Sutiati; Eva Marin Sambo; Andi Sultati; Muzdalifah Muzdalifah; Ryan Putra Hafikar
Nobel Community Services Journal Vol 2 No 1 (2022): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v2i1.2748

The purpose of the activity is to improve understanding of bookkeeping management for Small and Medium Enterprises in Pinrang Regency. Methods of delivering material in the form of lectures. The lecture form is used by the speaker to convey the activity material, then proceed with simulation and discussion. Training activities provide benefits in increasing the ability and convenience in managing MSME finances

PELATIHAN PENYUSUNAN PEMBUKUAN SEDERHANA UNTUK UMKM DI KABUPATEN SIDRAP Rahman Pura; Sahidah Sahidah; Sufiati Sufiati; Eva Marin Sambo; Muhammad Faisal Arief; Ryan Putra Hafikar Suhardi
Nobel Community Services Journal Vol 2 No 2 (2022): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v2i2.3349

The purpose of the activity is to increase the understanding of bookkeeping governance for Small and Medium Enterprises actors in Sidrap Regency. The method of delivering material in the form of lectures. The form of the lecture is used by the presenter to convey the activity material then followed by simulation and discussion. Training activities provide benefits in increasing the ability and ease of managing MSME finances

Company Value In Jakarta Islamic Index Throught Profitability, Environmental Performance And Islamic Corporate Social Responsibility Febrianti, Nur Anisa; Pura, Rahman; Amin, Asbi
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1920

This research aims to examine the influence of profitability, environmental performance and Islamic corporate social responsibility on the company value of the Jakarta Islamic Index. The population in this research are companies listed on the Jakarta Islamic Index (JII) 30 in the vulnerable years 2021-2022, totaling 30 companies. The sample collection technique used was purposive sampling. So the total sample for this research is 48 financial report data and sustainability reports from 24 companies who are listed in the Jakarta Islamic Index (JII) 30 in the vulnerable years 2021-2022. The data uses time series analysis and is analyzed through multiple linear regression analysis. The research results show that profitability has a significant effect on company value; environmental performance has no significant effect on company value and Islamic Corporate Social Responsibility has no significant effect on company value.

Pengaruh Tekanan Peran dan dan Profesionalisme Terhadap Kinerja Auditor Muhammad, Irsyad; Pura, Rahman
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.34

Public demands for supervision and accountability for the use of funds for the implementation of government activities require BPK RI auditors to further improve their performance professionally in order to produce quality audit activities. This study aims to analyze the effect of role stress and professionalism on auditor performance. The sample as well as the respondent is the BPK RI Representative of North Maluku, amounting to 35 auditors. Methods of data collection using questionnaires and analytical techniques and using multiple regression. The results showed that role stress had no effect on auditor performance, while professionalism had a positive and significant effect on auditor performance.

Co-Authors Achmad Arif Atstsauri Aidah Ibrahim Amin, Asbi Andi Sultati Arif, Muhammad Faisal Aswandi Aswandi, Aswandi Basir, Zulkarnain Dahniar Daud Eva Marin Sambo Eva Marin Sambo Febrianti, Nur Anisa Husain, Rifkhi Anugrah Ilmi, Madinatul Irmawati Ibrahim M. Syarif Hidayatullah Marwah Yusuf Muhammad, Irsyad Muklis Kanto Muklis Kanto Muzdalifah Muzdalifah Nur Azizah Basmar Ryan Putra Hafikar Ryan Putra Hafikar Suhardi Sahidah Sahidah Sahidah Sjahruddin, Herman Sufiati Sufiati Sufiati Sufiati, Sufiati Sutiati Sutiati

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