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AMBIGUITAS DAN KONFLIK PERAN SERTA INDEPENDENSI SEBAGAI DETERMINAN KUALITAS AUDIT INTERNAL ., Jamaluddin; ., Syarifuddin
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1020.415 KB)

Abstrak: Ambiguitas dan Konflik Peran serta Independensi sebagai Determinan Kualitas Audit Internal. Tujuan penelitian ini adalah menelaah pengaruh ambiguitas peran, konflik peran terhadap independensi dan kualitas audit internal; pengaruh ambiguitas peran dan konflik peran terhadap kualitas audit internal melalui independensi; dan pengaruh independensi terhadap kualitas audit internal. Penelitian ini termasuk explanatory research dengan menggunakan 202 responden auditor inspektorat di Sulawesi Tengah. Data dikumpulkan dengan metode survei. Hasil penelitian menunjukkan bahwa ambiguitas peran dan konflik peran berpengaruh negatif signifikan terhadap independensi, namun tidak signifikan terhadap kualitas audit internal; ambiguitas peran dan konflik peran berpengaruh signifikan terhadap kualitas audit internal melalui independensi; dan independensi berpengaruh positif signifikan terhadap kualitas audit internal.Abstract: The Ambiguity and Conflict Role as well as Independency as Determinant of Internal Audit Quality. This research aimed to analyze the effects of the role ambiguity and conflict on the independency and the quality of internal audit; the effects of the role ambiguity and the role conflict on the quality of internal audit through the independency; and the effect of the independency on the quality of internal audit. The research was categorized as the explanatory research using 202 inspectorate auditor as respondents in the Central Sulawesi. The research results revealed that the role ambiguity and the role conflict had a negative significant effect on the independency, but an insignificant effect on the quality of internal audit. The ambiguity and conflict role had a significant effect on the quality of internal audit through independency; and independency had a positive significant effect on the quality of internal audit.

Good governance and fiscal capacity in regional expansion: A holistic analysis of qualitative perspective Syarifuddin Syarifuddin; Ratna Ayu Damayanti
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 1 (2015): April - July 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.378

This study aims to analyze the problem in a holistic manner of good governance and fiscal capacities in territorial splits. This study is qualitative in which the researchers made a description of the phenomenon, as well as researching the words, a detailed report of the views of informants, and conducting analysis based on the natural set-ting. The study found that the territorial splits undertaken in the Province of West Sulawesi provides the government an opportunity to integrate the three pillars of good governance. These three pillars work together in planning and implementation of regional policy. The study concludes that the territorial splits in the Province of West Sulawesi are a policy that is responsible and important from the aspect of good gover-nance. On the other hand, the study shows that the territorial splits have led to weak local fiscal capacity. This is due to the territorial splits in the area of West Sulawesi province that has not been able to encourage the growth of local fiscal capacity, which in fact it is expected to encourage the degree of fiscal autonomy of the regions.

AMBIGUITAS DAN KONFLIK PERAN SERTA INDEPENDENSI SEBAGAI DETERMINAN KUALITAS AUDIT INTERNAL Jamaluddin Jamaluddin; Syarifuddin Syarifuddin
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Ambiguitas dan Konflik Peran serta Independensi sebagai Determinan Kualitas Audit Internal. Tujuan penelitian ini adalah menelaah pengaruh ambiguitas peran, konflik peran terhadap independensi dan kualitas audit internal; pengaruh ambiguitas peran dan konflik peran terhadap kualitas audit internal melalui independensi; dan pengaruh independensi terhadap kualitas audit internal. Penelitian ini termasuk explanatory research dengan menggunakan 202 responden auditor inspektorat di Sulawesi Tengah. Data dikumpulkan dengan metode survei. Hasil penelitian menunjukkan bahwa ambiguitas peran dan konflik peran berpengaruh negatif signifikan terhadap independensi, namun tidak signifikan terhadap kualitas audit internal; ambiguitas peran dan konflik peran berpengaruh signifikan terhadap kualitas audit internal melalui independensi; dan independensi berpengaruh positif signifikan terhadap kualitas audit internal.Abstract: The Ambiguity and Conflict Role as well as Independency as Determinant of Internal Audit Quality. This research aimed to analyze the effects of the role ambiguity and conflict on the independency and the quality of internal audit; the effects of the role ambiguity and the role conflict on the quality of internal audit through the independency; and the effect of the independency on the quality of internal audit. The research was categorized as the explanatory research using 202 inspectorate auditor as respondents in the Central Sulawesi. The research results revealed that the role ambiguity and the role conflict had a negative significant effect on the independency, but an insignificant effect on the quality of internal audit. The ambiguity and conflict role had a significant effect on the quality of internal audit through independency; and independency had a positive significant effect on the quality of internal audit.

STORY OF BRIDE PRICE: SEBUAH KRITIK ATAS FENOMENA UANG PANAIK SUKU MAKASSAR Syarifuddin Syarifuddin; Ratna Ayu Damayanti
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Story of Bride Price: Sebuah Kritik atas Fenomena Uang Panaik Suku Makassar. Tujuan tulisan ini adalah untuk mengkritisi budaya penetapan harga uang panaik atau uang belanja sebagai salah satu budaya adat perkawinan suku Makassar. Semakin tinggi status sosial calon mempelai wanita, akan semakin tinggi pula nilai uang panaik yang diminta pihak keluarganya. Tulisan ini mengupas fenomena uang panaik, dan mengkritisinya dengan konsep walimah yang disyariatkan oleh agama Islam. Untuk mendapatkan gambaran yang utuh, digunakan metode etnografi kritis. Makalah ini menemukan bahwa penetapan harga uang panaik melampaui konsep Islami dan karenanya, adat ini perlu berpotret pada syariat walimah Syar’i yang memudahkan resepsi perkawinan. Abstract: Story of Bride Price: Sebuah Kritik atas Fenomena Uang Panaik Suku Makassar. This study is aimed to criticize the culture of bride pricing (uang panaik) or spending money as one of the indigenous culture tribal marriage Makassar. The higher the social status of the bride, the higher the value of uang panaik that is requested by the family. The research also examined the phenomenon of uang panaik, and criticized it with the concept of walimah as prescribed by Islam. To get a complete picture, critical ethnography was employed as method. The results found that the bride pricing (uang panaik) is beyond the Islamic concept and therefore this custom should reflect on walimah Syar'i law for wedding.

[RE]KONSTRUKSI AKUNTABILITAS: SEBUAH TINJAUAN AKUNTANSI DAN SISTEM INFORMASI DARI PERSPEKTIF LOKAL Ratna Ayu Damayanti; Syarifuddin Syarifuddin; Darmawati Darmawati; Aini Indrijawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Reformasi akuntansi di sektor publik bertujuan untuk meningkatkan kualitas informasi yang diberikan kepada para pembuat keputusan dan stakeholder. Peningkatan kualitas informasi perlu dilakukan untuk mendorong akuntabilitas dan kinerja dalam organisasi sektor publik. Hal ini penting mengingat informasi akuntansi memainkan peran kunci dalam pengambilan keputusan pada organisasi. Studi ini bertujuan untuk mengetahui “bagaimana informasi akuntansi dimaknai oleh masyarakat dan pemerintah daerah Kabupaten Gowa dalam konstruksi akuntabilitas publik”. Studi ini melibatkan metodologi interpretif yang menggunakan cara pandang para nominalis dari paham nominalism yang melihat realitas sosial sebagai sesuatu yang tidak lain adalah label, nama, atau konsep yang digunakan untuk membangun realitas. Para nominalis memandang bahwa sesungguhnya tidak ada sesuatu yang nyata. Nama-nama hanya dianggap sebagai kreasi artifisial yang kegunaannya tergantung pada kesesuaian untuk mendeskripsikan, memberikan arti, dan menegosiasi sesuatu atau dunia luar. Studi ini menemukan bahwa pemerintahan kabupaten Gowa belum melakukan upaya sukarela untuk menyesuaikan model pengelolaan dan pelaporan mereka dengan kebutuhan khas akuntabilitas sektor publik. Penyesuaian semacam ini seharusnya dimulai dari pendefinisian dengan jelas tujuan yang ditugaskan pada pemerintah daerah, sehingga dapat ditemukan indikator untuk mengukur sejauh mana tujuan telah tercapai. Artinya, indikator ini dapat digunakan bersamaan dengan indikator ekonomi dan keuangan yang lebih tradisional sehingga mudah dipahami olah masyarakat.

KONSTRUKSI KEBIJAKAN ANGGARAN: AKSENTUASI DRAMA POLITIK DAN KEKUASAAN (STUDI KASUS KABUPATEN JEMBRANA BALI) Syarifuddin Syarifuddin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aims of this study, is to analyse how the political interaction, power and politics occurred in budget policy construction. Specifically, the study aims at answering who become the actor behind budget policy, how they think, how they interact to dramatize the policy construct. Method of study employs extended dramaturgy reflecting the development of dramaturgy method proposed by Erving Goffman. This method assumes that during interaction, people not only realize others, but also recognize themselves. Therefore, people not only interact with others, but they interact with themselves symbolically. This interaction is observed in Jembrana local government and society as a unit of analysis.The results of this study are: (1) the accounting man uses politic and power to identify social problem as the base to determine budget policy, (2) In analyzing the identification of education problem as social problem, power must be demanded to reveal the fact because the problem cannot speak about itself, (3) the problem identified should be adjusted to the issue beyond the individual local environment and individual life coverage, and (4) the most prominent text with budget policy “constructive” view at Jembrana municipality corresponds with view on “justice” and “truth” along with “ngaya” symbolizing of “the freedom”. Ngaya pertains to an “altruistic” politic, meaning to serve the community and the government, to get better post-reincarnation life.

Pelatihan Pembuatan Proposal Kegiatan untuk Mendorong Partisipasi Masyarakat di Desa Bontoparang, Kecamatan Mangarabombang, Kabupaten Takalar Syarifuddin Syarifuddin; Ratna Ayu Damayanti; Mahlia Muis; Cepi Pahlevi
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 6, No 1 (2022)
Publisher : LPPM ITATS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2022.v6i1.2343

Tujuan pegabdian masyarakat ini adalah untuk mendorong upaya masyarakat dalam menuangkan ide-ide pemikirannya ke dalam bentuk tulisan atau proposal yang akan diajukan dalam mekanisme proses perencanaan pembangunan. Dengan kata lain, agar ide masyarakat sejalan dengan visi dan misi pembangunan pemerintah sehingga ide yang tertuang dalam proposal dapat diterima oleh pemerintah daerah. Dampak dari pengabdian ini adalah partisipasi aktif masyarakat desa dalam perencanaan pembangunan dapat meningkat. Metode yang digunakan adalah focus group discussion. Masyarakat desa, dikumpulkan untuk membicarakan isu tentang ide dan gagasan mereka tentang pembangunan yang selanjutnya secara bersama-sama menuangkannya ke dalam proposal kegiatan. Proposal kegiatan yang telah selesai, kemudian, diusulkan kepada pemerintah desa. Temuan pengabdian ini adalah masyarakat sangat membutuhkan keterampilan dalam menyusun proposal yang mumpuni. Karenanya, upaya semacam ini perlu terus untuk digalakkan dan ditingkatkan.

DEKONSTRUKSI HUBUNGAN KEAGENAN DALAM PROSES ANGGARAN Ratna Ayu Damayanti; Syarifuddin Syarifuddin
Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Purpose – The study objective are to explore the importance of local wisdom as a source of knowledge and guidance in filling and forming a more harmonious agency relationship pattern in the context of local government budgets. Design/methodology/approach – This study uses Derrida model. Findings – This study finds out how modern the accountability system of traditional Balinese village. In this case, budget is not only for legislative consumption, but also for all levels of society. Failure to provide accountability report by customary government is a form of violation that causes karma, and villager can revoke the mandate given to the customary government. Originality – This study uses Derrida model to build a new model of agency relationship by adopting marginalized text or philosophical. Keywords: Bali, Derrida, Budget, Regional Government, Indonesia Paper Type Research Result

THE INFLUENCE OF FOREIGN OWNERSHIP, INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS, AND FINANCIAL DISTRESS TO STOCK PRICE WITH ACCOUNTING CONSERVATISM AS A MODERATION VARIABLE Andi Firmansyah; Syarifuddin; Darmawati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37434

This study aims to analyze the influence of Foreign Ownership, Institutional Ownership, Independent Commissioners, Financial Distress using the disclosure of Accounting Conservatism as a moderating variable. Data collection obtained from the annual financial reports of Pharmacies listed on IDX 2017 – 2021 period, totaling 30 companies. The sampling technique used purposive sampling technique because the sample selection was based on the assessment some of the characteristics of the sample members which adjusted to the intentions of the researcher. using secondary data on the official IDX website (www.idx.co.id) and the official website of each company. The data analysis method used a special application of multiple linear regression analysis, namely using Moderated Regression Analysis (MRA) with a quantitative approach. The results of the study show that foreign ownership and independent commissioners do not affect stock prices. Institutional ownership and financial distress have a significant effect on stock prices. foreign ownership and independent commissioners influence share prices moderated by accounting conservatism. Institutional ownership and financial distress do not affect stock prices of pharmaceutical companies moderated by accounting conservatism

Akuntansi, Budaya, dan Korupsi: Sebuah Studi antar Negara Ahmad Dzakwan; Syarifuddin Syarifuddin; Amiruddin Amiruddin
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3619

The purpose of this study is to determine and analyze the influence of accounting and culture on the level of corruption in countries. The study uses the adoption status of international accounting standards as a proxy for the accounting variable, Hofstede's cultural dimensions for culture variable, and measures a country's level of corruption using the Corruption Perception Index. The research data are obtained from adoption status of international accounting standards published by IFAC and IASB, Hofstede's cultural dimensions published by Hofstede Insights, and Corruption Perceptions Index published by Transparency International for the observation period of 2022-2023. The study employs multiple linear regression analysis of the data with a sample size of 83 countries obtained using purposive sampling. The results show that a country can reduce its level of corruption by adopting international public sector accounting standards and international financial reporting standards. The study also indicates that a country's level of corruption increases if the country is characterized by high power distance, collectivism, masculinity, high uncertainty avoidance, long-term orientation, and restraint cultural dimensions. Meanwhile, adoption of international education standards, international standards on auditing, and code of ethics for professional accountants has no significant influence on reducing a country's level of corruption

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