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All Journal BALANCE: Economic, Business, Management and Accounting Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Abd Salam
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Time Budget Pressure, Kompleksitas Audit Dan Kualitas Audit Ismail Badollahi; Andi Arman; Abd Salam; Linda Arisanti Razak
BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 2 (2020): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v17i2.5269

Abstract

ABSTRACT  The purpose of this study is to examine the effect of time budget pressure and audit complexity on audit quality. The population and sample of this study used all auditors KAP in Makassar City. Determination of the sample was selected by purposive sampling method with the criteria of respondents not limited by the position of auditors in KAP (partners, managers, seniors and auditor staff) so that all auditors who work in KAP can be respondents. Hypothesis testing uses multiple linear regression analysis. The analysis shows that time budget pressure has a negative effect on audit quality. However, audit complexity does not affect audit quality. This illustrates that if the auditor has time pressure in carrying out his work will have an impact on the decline in audit quality, but the complexity of the auditor's work if it does not have time pressure in carrying out the audit does not have an impact on the decline in audit quality. Keywords                   : Audit Complexity; Audit Quality; Time Budget Pressure ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh time budget pressure dan kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak terhadap penurunan kualitas audit. Kata Kunci : Time Budget Pressure; Kompleksitas Audit; Kualitas Audit
ANALISIS SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGKURAN KINERJA PADA PT PLN (PERSERO) UP3 MAKASSAR SELATAN Endang Sulistiani; Ismail Badollahi; Abd Salam
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 03 (2025): Volume 11 No. 03 September 2025 In Build
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i03.7969

Abstract

Endang sulistiani. 105731109821. Title: Analysis of Management Accounting Information Systems and Performance Measurement Systems at PT PLN (Persero) UP3 South Makassar. Thesis, Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Makassar. Supervised by Ismail Badollahi and Abd Salam. This study aims to analyze the implementation of Management Accounting Information System (MAIS) and the effectiveness of performance measurement systems at PT PLN (Persero) UP3 Makassar Selatan. The research is motivated by the importance of integrating accurate and real-time information systems to support managerial decision-making and organizational performance evaluation. This study uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation from employees directly involved in the use of MAIS and performance measurement systems. The results show that the implementation of the ERP-SAP-based MAIS at PT PLN (Persero) UP3 Makassar Selatan has successfully supported managerial processes, particularly in terms of reporting efficiency, information accuracy, and cross-functional integration including finance, HR, and asset management. The performance measurement system in place is also considered effective, utilizing MAIS data for work achievement monitoring and evaluation, although some technical challenges remain. This research is expected to provide insights for improving information systems and performance measurement in state-owned enterprises.
PENERAPAN AKUNTANSI MANAJEMEN SEBAGAI ALAT PENGAMBILAN KEPUTUSAN DI BOLLY DEPARTEMEN STORE SILA KABUPATEN BIMA Afdatul Ramadhan emi sumiati; Abd Salam; Ainun Arizah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Progress
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.10318

Abstract

This study aims to analyze the implementation of management accounting as a tool supporting managerial decision-making at Bolly Department Store Sila, Bima Regency. The research uses a qualitative case study approach through in-depth interviews, observation, and documentation involving the store owner, operational manager, administrative staff, and warehouse employee. The findings indicate that management accounting plays an important role in planning, cost control, and performance evaluation. Financial and non-financial information—summarized in daily, weekly, and monthly reports—is utilized as the basis for decisions related to product procurement, promotional strategies, workforce allocation, and operational efficiency. Although the recording system remains simple and is mostly conducted using Microsoft Excel, the information produced is relevant, timely, and actively used by management. These results demonstrate that management accounting does not need to be complex but must align with organizational conditions, consistent with contingency theory. This study provides theoretical and practical contributions to the development of management accounting practices among small and medium-sized enterprises in regional areas.
Co-Authors Afdatul Ramadhan emi sumiati Andi Arman Arizah, Ainun Endang Sulistiani Ismail Badollahi Linda Arisanti Razak