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All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Konversi JURNAL AGRILAND Journal of Governance and Public Policy Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Chemurgy Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Pusaka : Jurnal Khazanah Keagamaan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Prosiding Temu Profesi Tahunan PERHAPI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Civics Education And Social Science Journal (CESSJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Engineering, Science and Information Technology Jurnal Pengabdian kepada Masyarakat IJORER : International Journal of Recent Educational Research JURNAL ILMIAH GLOBAL EDUCATION Unram Journal of Community Service (UJCS) International Journal of Social Science, Education, Communication and Economics Balance : Jurnal Akuntansi dan Manajemen Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) 12 Waiheru Journal of Management and Administration Provision Amkop Management Accounting Review (AMAR) Journal of Applied Accounting Research Horizon Journal of Economics and Management Scienties Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Accounting Studies and Tax Journal JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of English Education Forum (JEEF) Welfare: Jurnal Pengabdian Masyarakat Indonesian Journal of Taxation and Accounting
Abdul Kahar
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
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Journal : Katalogis

 1 
PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi pada Bendahara SKPD Se-Kabupaten Buol) Nuraini, Nuraini; Muslimin, Muslimin; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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Abstract

The study aims to describe: 1) simultaneous influence of internal control and adherence to accounting rules on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 2) significant influence of internal control, partially on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 3). significant influence of adherence to accounting rules on the tendency of accounting fraud, partially on treasurers in governmental working units in Buol District. Statistical results using multiple linear regressions analysis with SPSS 16.0 finda that : 1) internal control and adherence to accounting rules have simultaneous influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 2) internal control partially has positive and significant influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 3) adherence to accounting rules partially has positive and significant influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District.
ANALISIS PELAKSANAAN BANTUAN SOSIAL PADA PENYANDANG MASALAH KESEJAHTERAAN SOSIAL (PMKS) DI KABUPATEN SIGI Machfudz, Machfudz; Palampanga, Anhulaila M.; Kahar, Abdul
Katalogis Vol 6, No 5 (2018)
Publisher : Katalogis

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Abstract

The study focuses on analyzing the implementationof social assistance in the social assistance agency/board and its benefits to people with social welfare problems (PMKS) in Sigi District. Type of study is qualitative. Data collecting method includes interview, observations, and conclusion. The implementation of social assistance during 2015-2016 equals to Rp. 4. 474. 426. 700. Social assistance by Social Agency to handle 8 PMKS equals to Rp. 1. 624. 926. 700 or 36%. While the implementatin of social assistance is more in The Agency of Financial and Regional Asset, they only handle 3 PMKS worth Rp. 2.849.500.000 or 64%. There is a budget difference of Rp. 1.224.573.300. On the other hand, these institutions own different assignments in social welfare as stated in Law No. 11/2009 about social welfare. Of a total of Rp. 2.177.879.600 the amount of funds used for social assistance in Sigi in 2015-2016 only Rp. 1. 871. 379. 600 or 86% perceived benefits in the form of goods, while Rp. 300. 500. 000 or 14% in the form of money. Although the implementation of the social assistance in Sigi District is not as much as the funds in the Agency of Financial and Regional Asset, the social assistance budget ini Sigi is more beneficial for the PMKS.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI SULAWESI TENGAH Fauzan, Muhammad; Amir, Andi Mattulada; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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Abstract

The Research aims to test and analyze simultaneous and partial influences of local revenue and equalization funds on the economic growth in regencies/cities in Central Sulawesi. Population consist of 13 regencies/cities in Central Sulawesi. By using purposive sampling method, there are 11regencies/cities that meet the requirements the study. Data used is secondary data that ranges 4 year period from 2012-2015. Research method is descriptive with verificative approach. Analysis tool is multiple regression analysis. The study finds that local revenue, equalization funds, and economic growth in regencies/cities in Central Sulawesi show positive increases from year to year. Regression analysis shows that local revenue and equalization funds simultaneously have positive and significant influence on the regencies/cities in Central Sulawesi; local revenue has positive and significant on regencies/cities economic growth, while equalization funds has positive but insignificant influence on regencies/cities economic growth in Central Sulawesi.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) TERHADAP TINGKAT KEMANDIRIAN DAERAH PADA PEMERINTAH DAERAH KABUPATEN KOTA DI PROVINSI SULAWESI TENGAH Kustianingsih, Nurafni; Muslimin, Muslimin; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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Abstract

This study aims to determinate and analyze simultanoes and partia influeence of local revenues, general allocation funds, and special allocation funds on districts/towns independency level in central sulawesi province. Sample consist of 11 district/towns in Central Sulawesi Province that selected through purposive sampling method. Method of study in descriptive verificative and analyzed with multiple liner regressions. The result shows that local revenues, general allocation fund simultaneously have significant and positive influence on district/towns independency level in Central Sulawesi Province; partialy, local revenues has significant and positive influence on districts/towns independency level in Central Sulawesi Province; partially, general allocation funds and special allocaqtion funds have significant and negative influence on district/towns independency level in Central Sulawesi Province.
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Aida Farida Alim, Saskia S Amir, Andi Mattulada Anatasya, Anatasya Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Anggy Giri Prawiyogi Ardiah, Rida Ari Susandy Sanjaya, Ari Susandy AYU LESTARI Ayu, Yessika Putri Azhari, Rudi Bahar, Nur Fajrah Bantilan, Moh. Ma’ruf betty betty Daniati Hi Arsyad Daniel Happy Putra Danijubal, Muhammad Vikar Dewa Made Adi Dharma Eka De Patmonsela Liow eko heryadi, eko Ernawaty Usman Fathan, Muhammad Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim Firyaal, Rosa Assyifa FITRI, RUHIL Furqan, Andi Chairil Gafar, Masrin Gunawan, Yuli Hairul Huda Halwi, Muhammad Darma Hanani, Hulfiatun Handoko, Habib Hasanuddin Hasanuddin Hikmawati Hikmawati HM, Syarifuddin Indah Prihatiningtyas Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jannah, Aulia Miftahul Jayawarsa, A.A. Ketut Juniarti Juniarti Karmila, Karmila mil Khoiroh, Ianatul Komalasari, Ulvi Intan Kustianingsih, Nurafni Lail, Husnul Latifah Sukmawati Yuniar M, Usman Machfudz, Machfudz Maharani Maharani, Maharani Maharani, Adinda Makmur, Syarif Mappanyukki, Andi Masruddin Mega Fatimah Rosana Meldawati, Lucyana Miftahul Jannah Mile, Yuldi Miluana, Miluana Mitha Mitha, Mitha Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen Muh. Darma Halwi Muhammad Asdar Muhammad Bakri Muhammad Busyairi, Muhammad Muhammad Din MUHAMMAD FAHMI Muhammad fauzan Muhammad Ilham Pakawaru Muhammad Nasir Muhammad Riduan, Muhammad Muhammad Takdir, Muhammad Muliati Muliati Muliati Muliati, Muliati Mulyani, Nunuk Muslimin Muslimin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustika Mustika Mustofik, Feri Nabilah Nabilah Naspia Nur Hidayat Nur, Ahmad Moh Nuraini Nuraini Nuraini, Andi Nurdin, Jurana Nurleni Rahman Nursam Nursam Nursifa Nursifa NURWAHIDAH NURWAHIDAH Oktaviani Sultan, Resky Palampanga, Anhulaila M. Parwati, Ni Made Suwitri Prasetyawan, Alfa Bondi Pratama, Yogie Reza Pujianti, Erna Purwanti, Dewi Junita Putri, Dwi Thia Rahma Masdar Rangga, Wahyudi Retno Wulandari Ridwan, Arif Rizwan, Mohamad Rido Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Selmita Paranoan Sewakotama, Restra Sihombing, Marista Sinaga, Jovita Sinta Veronika Tumiwa Sintiani, Tina Siti Nur Anisa Stevani, Joyce Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tenripada Tenripada, Tenripada Urfan, M. Yahdi Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yuliana Yuliana Yusriyani, Yusriyani Herawaty Kurnia Zaidan, Muhammad Zuly Qodir ⁠Erviandy, ⁠Erviandy