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The Effect of Professional Ethics, Independence, and Audit Expertise on Auditor Performance : (Survey at the Central Sulawesi Provincial Financial and Development Supervisory Agency) Natsir, Muhammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.646

Abstract

The research objective was to examine and analyze the effect of professional ethics, independence, and audit expertise on auditor performance. Meanwhile, the long-term objectives to be achieved in this study are to establish a policy on the duties and functions of auditors, so that they can improve the performance of auditors, and comply with the principles and norms in auditing (Examination). A set of Auditor professional ethics is a professional job in running it governed by the rules that have been set and each member (auditor) obeys it. The level of auditor independence is the responsibility of the public accountant profession which is expected to indirectly reflect independence and in carrying out its work it is obscured to be impartial in preparing reports on the results of audits that will be accepted by Government Agencies, the business world, and investors. In addition, auditors are required to have audit expertise in their duties which include audit expertise which includes planning audit work programs, compiling working papers and reports on audit results. To achieve specific research objectives, researchers will conduct research at the Central Sulawesi Province Financial and Development Supervisory Agency (BPKP). The data used are primary data by giving a questionnaire to each auditor at the Financial and Development Supervisory Agency of Central Sulawesi Province, and to deepen the data the researchers will conduct interviews with BPKP leaders of Central Sulawesi Province, the data are analyzed and evaluated by multiple linear regression analysis through the Normality Test, Multicollinearity. and heteroscedasticity. The results of research can contribute to the development of science, especially in the field of auditing through analysis and testing of theoretical suitability, through variables of professional ethics, independence, and audit expertise. The results of the research can be used as a source of information and as a basis for making policies related to auditor performance.
Analisis Laju Erosi Dan Upaya Penanggulangannya di DAS Bolapapu Natsir, Muhammad; Hasanah, Uswah; Monde, Anthon
Mitra Sains Vol 11 No 1 (2023): Maret
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/ms26866579.2023.v11.i1.pp1-12

Abstract

This research aims to determine the factors that cause erosion, measure the level and how to overcome the dangers of erosion in the Bolapapu watershed. This research was conducted in the Bolapapu watershed which is located in the middle of the Miu sub-watershed and is located in Kulawi District, Sigi Regency, Central Sulawesi Province. The results of the research show that in various forms of land use using plant management methods (C) and conservation techniques, namely soil management (P), there are several things that can be concluded: (1) changes in plant management factors on each land unit can prevent the level of danger of erosion and can increase land productivity; (2) conservation measures, namely soil management (P), can change the physical shape of the length and slope of the slope and inhibit the rate of runoff; (3) in land rehabilitation efforts using plant and soil management methods in relation to erosivity which can change the physical form of erodibility; (4) land rehabilitation planning in the Bolapapu watershed can not only reduce the level of erosion hazard or increase land productivity, but can improve the economic conditions of the community through plant management. economically valuable actions through conservation techniques.
Developing English Writing Assessments of Procedure Text for Local Culinary Program Siregar, Tiarnita Maria Sarjani Br.; Natsir, Muhammad; Fibriasari, Hesti; Rahmadany, Savitri
Journal of Languages and Language Teaching Vol. 13 No. 1 (2025): January
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jollt.v13i1.12908

Abstract

This study investigates the enhancement of English writing assessments focusing on local cuisine as a thematic subject. A comprehension test was employed as a key instrument to measure students' progress and evaluate their understanding of the lessons delivered. Following the test administration, the teacher utilized appropriate assessment methods to ensure accurate evaluation. The primary objective of this research is to develop and refine writing assessments for English language learners, particularly within the context of local culinary topics. The study adopted a Research and Development (R&D) approach, structured into six distinct stages: (1) information and data collection, (2) data analysis, (3) development of new writing assessments, (4) expert validation, (5) revision of assessments, and (6) finalization of the validated tool. Data was gathered through interviews and questionnaires distributed to English teachers. Two evaluators—an English lecturer and an English instructor—provided critical validation of the assessment tools. The evaluation framework emphasized three core competencies: attitude, knowledge, and skill, incorporating a formative and authentic assessment approach. The writing tasks centered on topics such as local dishes, pastries, and beverages, integrating cultural elements into language learning. The assessment instruments underwent validation by two professionals, yielding an excellent classification score of 93%, indicating the reliability and effectiveness of the developed tools. The study underscores the significance of culturally relevant content in English language learning, fostering deeper engagement and contextual understanding among students. By integrating local cuisine into writing assessments, the research highlights the potential to enhance both linguistic competence and cultural awareness, promoting a more holistic educational experience.
Children's Language According to Phonological and Morphological Aspects in Vocal Learning at PAUD Al-Karimah Natsir, Muhammad; Fazalani, Runi; Maldin, Siska Amelia; Suhartiwi, Suhartiwi; Yanti, Ipri
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 15 No. 2 (2023): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v15i2.3560

Abstract

This research is important to determine children's language acquisition and development according to studies of phonology and morphology in Indonesian language learning. The method used in this research is qualitative method with a case study approach. Through this qualitative method, the phonetic system of Edwin Omar Malik Erdogan (2.6 years) and Edward Nazhan Naik Erdogan (4 years), who are students at PAUD Al-Karimah, will be described. These two subjects were used as research samples from ten students to make the findings more accurate regarding learning outcomes and descriptive evidence of early childhood language acquisition at PAUD Al-Karimah. The result of this study was the Acquisition of phonology in their daily lives. Edwin and Edward obtained five vowel sounds Indonesians produced. The vowel sound consists of [a], [i], [u], [e], [o]. So it can be concluded that Edwin and Edward have mastered all vowel sounds, and there are consonant sounds, as many as 19 consonants Indonesian produced by Edwin and Edward. The consonant sounds consist of [b], [c], [d], [g], [h], [j], [l], [m], [n], [p], [s], [t], [w], [y], [G], [S], [ṭ], [?]. The consonant sounds that are not pronounced are [k], [f], [q], [r], [v], [x], [z].
PERWUJUDAN SILA KEADILAN SOSIAL DALAM PENGELOLAAN LINGKUNGAN HIDUP DIKAITKAN UPAYA PENANGGULANGAN KEMISKINAN DI ACEH Natsir, Muhammad; Fuadi, Fuadi; Ulya, Zaki
Bina Hukum Lingkungan Vol. 7 No. 1 (2022): Bina Hukum Lingkungan, Volume 7, Nomor 1, Oktober 2022
Publisher : Asosiasi Pembina Hukum Lingkungan Indonesia (PHLI)

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

Abstract

Keadilan sosial merupakan tanggung jawab negara dalam pencapaiannya bagi seluruh rakyat Indonesia. Sila keadilan sosial adalah melaksanakan tujuan negara yaitu mewujudkan tata masyarakat Indonesia yang adil dan makmur, sehat dan sejahtera berdasarkan Pancasila, dalam Pasal 28 UUD 1945 menyatakan “setiap orang berhak hidup sejahtera lahir dan batin, bertempat tinggal dan mendapatkan lingkungan hidup yang baik dan sehat”. Namun, demikian persoalan utama terkait adalah tidak jelas batas tanggungjawab sehingga sulit menentukan ruang lingkup tanggung jawab negara sebagaimana yang ditegaskan dalam UUD 1945, sedangkan masyarakat yang hidup di daerah eksploitasi khusus di Aceh tetap hidup dalam kemiskinan. Tujuan penelitian ini adalah untuk mengetahui bentuk keadilan sosial dalam pengelolaan lingkungan hidup dan untuk mengetahui perwujudan keadilaan sosial dalam pengelolaan lingkungan hidup di Aceh. Ruang lingkup tanggung jawab kurang jelas sedangkan masyarakat yang hidup di daerah eksploitasi khusus di Aceh tetap hidup dalam kemiskinan, kesehatan kurang terjamin, sarana kesehatan kurang memadai. Pengembangan ekonomi masyarakat setempat melalui CSR dengan melibatkan masyarakat adat yang lebih faham tentang struktur perkembangan, potensi, SDM masyarakat setempat, sedangkan pengembangan lingkungan yang baik dan sehat dikelola langsung oleh perusahaan dengan memperhatikan kondisi masyarakat.
Pengaruh Motivasi Kerja Pegawai, Disiplin Kerja, Terhadap Kinerja Pegawai Pada Dinas Peternakan Dan Kesehatan Hewan Provinsi Sulawesi Selatan Bunna, Trisno Heandrik; Natsir, Muhammad; Syam, Andi Hendra; Bulo, Yenni Pratiwi
Jurnal Online Manajemen ELPEI Vol 5 No 2 (2025)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v5i2.460

Abstract

This research aims to analyze: 1) To determine the influence of work motivation on employee performance at the Livestock and Animal Health Service of South Sulawesi Province. 2) To determine the effect of work motivation on employee work discipline at the Livestock and Animal Health Service of South Sulawesi Province. 3) To determine the effect of work discipline on employee performance at the South Sulawesi Province Animal Husbandry and Animal Health Service. 4) To find out the variables that most dominantly influence employee performance at the South Sulawesi Province Animal Husbandry and Animal Health Service. The population is 133 people. The sampling technique used is a saturated sample, the entire population is sampled. The analysis technique used is multiple linear regression. The research results show that the work motivation variable has a positive and significant effect on employee performance, the work motivation variable has a positive and significant effect on employee performance, and work discipline has a positive and insignificant effect on employee performance due to problems that often disturb employees at the South Sulawesi Province Animal Husbandry and Animal Health Service .
The business potential of Trigona Peunawa Samudra honey in the form of simple patent rights as an effort to develop university economic independence Natsir, Muhammad; Ulya, Zaki; Sahara, Siti; Wilsa, Wilsa
Jurnal Geuthèë: Penelitian Multidisiplin Vol 7, No 1 (2024): Jurnal Geuthèë: Penelitian Multidisiplin
Publisher : Geuthèë Institute, Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52626/jg.v7i1.309

Abstract

Linot bees are a type of bee that produces quality honey and has health benefits. The Faculty of Law of Samudra University tried to develop linot bee cultivation in community service activities and involved students, with the hope that it would provide benefits for Samudra University to become an independent university. This honey was then named Trigona Peunawa Samudra. This activity aims to determine packaging that is suitable for sale and in preparation for registering a simple patent. So that it can be managed properly by Samudra University. The method used consists of 3 stages. These stages consist of the procurement stage, the packaging stage, and the honey product labeling stage. The implementation of the program began with coordination with the university to obtain land for linot beekeeping, and as an initial stage of licensing the activity was carried out. Furthermore, the implementation of socialization and debriefing of beekeeping that has been learned from professional beekeepers and the process of monitoring beekeeping so that it can be traded.
The impact of final demand on energy sectors' interregional output Ernawati, Ernawati; Natsir, Muhammad; Asri, Mansyur
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 11 No. 5 (2023): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v11i5.25044

Abstract

This study investigates the influence of aggregate demand on the interregional energy sector in Indonesia, aiming to ascertain whether the proximity of regions impacts the demand within the energy sector. Utilizing data from the Input-Output Indonesia Interregional Table, this research encompasses six regions: Sumatra, Java, Bali & Nusa Tenggara, Kalimantan, Sulawesi, and Maluku & Papua. The energy sectors analyzed include oil, gas & geothermal mining, coal & lignite mining, coal industry & oil, gas refinery, and electricity and gas procurement & ice production. Findings indicate that the electricity sector exhibits relatively high sensitivity and dispersion power indices, whereas the gas procurement & ice production sectors display low sensitivity and dispersion power indices. Exports are identified as the primary contributors to the Oil, Gas, & Geothermal Mining and Coal & Lignite Mining sectors. Conversely, household consumption has the most significant impact on the other sectors. Crucially, the study reveals that the effect of a region's final demand on the output of another region is not directly correlated with geographical proximity. This insight leads to the recommendation that energy supply procurement policies should consider other regions' demands and economic developments, particularly those substantially influencing output enhancement.
Evaluation of the Arabic Curricullum Implementation at PTKAIS Natsir, Muhammad
Asalibuna Vol. 7 No. 01 (2023): Volume 07, Nomor 01, Juni 2023
Publisher : UIN Syekh Wasil Kediri, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/asalibuna.v7i01.1085

Abstract

KKNI (Indonesian National Qualifications Framework) as a basis for strengthening competitive competencies at the global level. In particular, strengthening Arabic language competence is oriented towards responding to the socio-religious reality of society, as well as responding to realities in a global context. And this has implications for strengthening the curriculum with the character of local wisdom and is varied. This research includes applied research with qualitative and quantitative approaches, using an evaluative descriptive design. This research aims to; 1) describe the system for evaluating the implementation of the PBA curriculum at PTKAIS throughout the Pati Residency, namely Unisnu Jepara and IP. MAFA. Starch. 2) analyze and describe the evaluation of the implementation of the PBA PTKAIS Curriculum throughout the Pati Residency, using the CIPP evaluation model (context, input, process, product). The results showed that the model for evaluating the implementation of the PBA PTKAIS Curriculum throughout the Pati Residency was formulated using the CIPP model based on the IQF. The results of the PBA PTKAIS evaluation using the CIPP evaluation model show good average results for all components and indicators in the CIPP model, namely; context, input, process, product components. The follow-up of the evaluation results is to recommend improving the curriculum and learning system in the technical and non technical domains.
The Mechanism of Language Death: A Reflection of Malay Language in Tanjung Balai Natsir, Muhammad; Lubis, Fauziah Khairani
Tradition and Modernity of Humanity Vol. 1 No. 1 (2021): September
Publisher : TALENTA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/tmh.v1i1.7184

Abstract

This study deals with the phenomenon while language can be lost slowly if it can't be defended. This happens along with the rapid development of the era towards modernization which is feared that in the future, the Tanjung Balai Malay language, which is owned and proudly has been threatened with extinction over time, but what needs to be realized is that it does not mean to displace the position of Indonesian which has been agreed as the national language. This research took place in Tanjung Balai when in Tanjung Balai Malay language is used as the habitual language. This study was conducted using descriptive with qualitative method purposed to find out the words as dysfunction verb in Tanjung Balai Language. Qualitative research was related to assisting in describing the common elements of the various forms of qualitative methods. Thirty dysfunctional Malay verbs were collected and analyzed as the data findings.
Co-Authors Aditya Saputra Adnas, Titien Pratiwi Adrian, Abdurrahman Afdilla Moulidya Al-Ghowazi, Sholakhuddin Akhmad Alfrianti, Alda Alhafidz, Nabil Aliah, Fijanatin Altair, Garin Rachmad Amelia, Zahra Aminuddin Mane Kandari, Aminuddin Mane Amrin Saragih Ananda, Muhammad Rizki Andi Hendra Syam Andi Ummul Khair Angelica, Sandrina Amelia Anjelina, Nia Anni Holila Pulungan Ansharullah ansharullah Anthon Monde Ariani, Wa Ode Rachmasari Aris, Ardiyanti As'ad, Ali Asranudin Asranudin, Asranudin Asri, Mansyur Auliah Ambarwati Berlin Sibarani Bulo, Yenni Pratiwi Bunna, Trisno Heandrik Chris Asanti, Chris Danardono, Danardono Darmawan Darmawan Darmawan, Najwa Khalishah DAULAY, DINA PUSPITA SARI DEDI SURACHMAN, DEDI Desvianur, Doliva Risky Dwitanto, Hendri Eleanora, Benedicta Ernawati Ernawati Ernawaty Usman Fahira, Ayuke Nurul Fahman Urdawi Nasution FARIDA HANIM SARAGIH Fatah, Sultan Ahmad Al Fatimah, Dian Fauziah Khairani Lubis, Fauziah Khairani Fazalani, Runi FITRI, PUTRI SALSABILA ARSITHA Fuadi Fuadi Gaol, Josua Lumban Ginting, Immanuel Prasetya Gintings, Immanuel Prasetya Gloria, Marta Hamid, Muhammad Abdul HANUM, FRISKA NABILA Hari, Radhwa Khalisya Haryono Pasang Kamase Helvira, Jenny Heni Pujiastuti Hesti Fibriasari Hutabarat, Sabrina Wandani Ilahi, Andi Hidayat Anugrah Ilham Ilham Imran, Al Indah Pane, Isli Iriani Indra Setiawan Indriastuti, Mutia Olivia Iskandar Syahputera, Iskandar Isli Iriani Indiah Pane, Isli Iriani Kamma, Vanessa Kesuma, Ayuzza Bintang Khairunnisa, Tengku S Krisna, Liza Agnesta La Ode Safuan Lidiman Sahat Martua Sinaga Lifu, Atika Rosita Lifu Lubab, Mohamad Irbabul Lubis, Indah LUBIS, TASNIM Lukmanul Hakim Luthfi, Muhammad Madya Sulisno Maldin, Siska Amelia Manihuruk, Clara Agatha Manik, Sinta Fransiska Mansari, Mansari Masnur Masnur Mega Putri T, Mississippi Melayu, Erlina Mohammad Bahrul Hidayat Muh. Yunus Muhammad Iqbal Muhammad Salih, Ibnu Omar Muhammad Syarif, Muhammad Mulato Santosa, Mulato Munawwarah, Rofiqah Al Mustakim Mustakim MUSTARI Mustika, Alda Mutiarani, Rosy Nababan, Dorlina Nadar, Nadar Nailah Nailah Nasira, Sheila Nina Yusnita Yamin Nita Maya Valiantien Nurdin, Jurana Nurfadilah Nurfadilah Nurhayati Haris Pambayun, Aulia Putri Panggabean, Dwi Eka Sartika Pasulu, Milka Purba, Asri Tijawati Putri, Yani Zulfadila Rachmad, Andi Rachmadi, Adhitya Fajar Rahayu Indriasari Rahayu, Famala Eka Sanhadi Rahmadany, Savitri RAJAGUKGUK, VIVI CINTIYA RAMADILLA, HAFIZA SAUMI Rasul, Najmuddin M. Rasyidin Rasyidin Rayhan, M. Zul’Asfy Rika, Rika Rita Suswati Rosidin, Chintami Saharuddin Saleh, Fadli Moh. Saprijal, Andri Saragih, Anggraini Thesisia Saragih, Bahagia Saragih, Frans Ananda Saragih, Helena Christin Saritza, Zuhra Sartika Dewi, M, Jonathan Irene Sembiring, Gloria Salsa Br. Shahab, Alia Siagian, Chyntia Riquella Siholmarito, Tiurma Silaen, George Simanjuntak, Shinta Bella Simarmata, Deniela Yoshelyn Simatupang, Elza Febriani Siregar, Tiarnita Maria Sarjani Br. Sisila Fitriany Damanik, Sisila Fitriany Sitanggang, Lusy Agnesia Sitanggang, Sastha Immanuella Siti Aisah Ginting Siti Sahara Sofyan, Selviana Suardi, Suardi Suhaimi Suhaimi Suhartiwi, Suhartiwi SURBAKTI, HALIMAH BR Surianti Surianti, Surianti Sutaman, Sutaman Syam, Bunga Nailah Syam, Emhy Zelvia Tajuddin Tajuddin, Tajuddin Tambunan, Amelia Putri Tamir, Fayyi Fawwaz Tamrin Tamrin Tanjung, Nazahra Aulia Arifah Tegar Bimantoro Thoyyib, Ahmad TRI HARTITI Uswah Hasanah Valentine, Rahma Verawaty, Ermelia Wahyudi, Angga Haikal Walid, Ahmad Nafiul Wibowo, Afif Ari Wilsa, Wilsa Yanti, Ipri Yunia, Latifah Sukmawati Yusuf, Cut Fara Vhiqia Yusuf, Darmawi Zainuddin, Nurkhamimi Zainuddin, Zainuddin Zaki Ulya, Zaki Zannah, Khoirunnisa ul Zuhdi, Ahnaf Zuleha, Zuleha