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All Journal Jurnal Akuntansi Multiparadigma Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Pengabdian kepada Masyarakat Adpebi Science Series
Jamaluddin Jamaluddin
Prodi Akuntansi, Fakultas Ekonomi, Universitas Tadulako
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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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)

Abstract

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.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual terhadap Etika Mahasiswa Akuntansi Fakultas Ekonomi Universitas Tadulako Jamaluddin Jamaluddin; Rahayu Indriasari
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 4, No 1: April 2011
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.506 KB) | DOI: 10.21107/pamator.v4i1.2442

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual baik secara simultan maupun secara parsial terhadap etika mahasiswa Akuntansi Fakultas Ekonomi Universitas Tadulako. Metode penelitian yang digunakan adalah metode survei. Sumber data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terdapat korelasi yang positif sebesar 0,646 terhadap etika mahasiwa akuntansi. Hal ini berarti semakin tinggi tingkat kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual seseorang maka semakin tinggi pula etikanya.
KAJIAN PENETAPAN HARGA JUAL BIBIT, BUAH ANGGUR PADA KOMUNITAS PETANI ANGGUR LEMBAH PALU DI KOTA PALU Abdul Kahar; Jamaluddin Jamaluddin; Mustamin Mustamin
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 7: Desember 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i7.3980

Abstract

Kota Palu sendiri sudah terkenal pada tahun 80an dengan buah anggurnya sampai sekarang. Kelurahan Bayaoge yang terletak di kecamatan Palu Barat pada waktu itu hampir semua pekarangan rumah ditanami pohon anggur berdasarkan perintah bapak gubernur Sulawesi Tengah, Galib Lasahido (1980-1985). Gerakan menanam anggur di kota Palu dan kemudian di bentuk satu komunitas khusus pecinta dan petani anggur dengan nama “Komunitas PengANGGURan Palu Dalam rangka pemulihan ekonomi rakyat dan peningkatan kesejahteraan petani anggur yang berada sekitaran kota Palu, Oleh karena itu, pengabdian ini difokuskan pada upaya peningkatan kesejahteraan masyarakat komunitas petani anggur melalui kajian penetapan harga jual bibit, buah agar bisa bersaing dipasaran. Hal ini penting dilakukan mengingat banyaknya biaya yang dikeluarkan oleh para petani anggur mulai dari proses pembibitan sampai pada bibit yang siap jual., perawatan sampai siap layak dijual. Sementara untuk penentuan harga jual buah anggur sendiri tergolong murah dibanding harag buah anggur dipasaran, kualitas buah dan rasa bisa bersaing. Perhatian pemerintah dan Akademisi diperlukan untuk keberlanjutan petani anggur di Lembah Palu.
The Effect of Organizational Culture, Competence and Motivation on the SMEs Performance in the Covid-19 Post Pandemic and Digital Era Nurhayati Haris; Jamaluddin Jamaluddin; Ernawaty Usman
Journal of Industrial Engineering & Management Research Vol. 4 No. 1 (2023): February 2023
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v4i1.436

Abstract

The purpose of this study was to analyze the influence of employee work culture on employee performance, the effect of work motivation on performance and the effect of competence on employee performance in the Covid-19 post pandemic and digital era. This research method is a quantitative method with a survey, the respondents to this study were 390 SMEs owners who were selected by simple random sampling. The research data was obtained by distributing online questionnaires via social media. The questionnaire was designed using a Liker scale of 1 to 7. Analysis of research data used structural equation modeling (SEM) with the SmartPLS 3.0 software data processing tool. The stages of data processing are validity, reliability and hypothesis testing. The variables to be examined are work culture, motivation and competence as independent variables and performance as the dependent variable. The results of the research hypothesis test show that work culture has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and competence has a positive and significant effect on employee performance in the Covid-19 post pandemic and digital era.
The Influence of Village Expenditure on the Performance of Village Development in All Indonesian Districts Fransiska Baso; Jamaluddin
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.384

Abstract

In 2014, the Indonesian government formalized Law Number 6 of 2014, which focused on village Management. Its primary goal was to support rapid and sustainable growth in rural areas. This study aims to analyze the impact of village expenditure on the development performance of villages across all districts in Indonesia. The method used is quantitative, utilizing data from 416 districts in Indonesia collected from local governments during the 2018–2021 period, with a total of 1,632 observations in the final sample. The findings of this study indicate that village expenditure significantly influences the improvement of village development performance. These results suggest that an increase in village expenditure tends to positively boost development at the village level, as reflected in the Village Development Index (VDI). The significance of this research lies in its contribution to improving development policy at the village level, where the government is increasingly focused on sustainable and inclusive development. Therefore, the implications of this research can provide valuable insights for policymakers, researchers, and practitioners in the field of community development. By understanding the impact of village expenditure on VDI, the government can optimize budget allocation and enhance the effectiveness of development programs at the village level.
Co-Authors Abdul Kahar Ernawaty Usman Fransiska Baso Mustamin Mustamin Nurhayati Haris Rahayu Indriasari Syarifuddin Syarifuddin