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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Bisnis Darmajaya Economy Deposit Journal ( E-DJ) Jurnal Manajemen Journal of Economic, Public, and Accounting (JEPA) MANDAR: Management Development and Applied Research Journal Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia International Journal of Applied Business and International Management Atestasi : Jurnal Ilmiah Akuntansi
Wahyu Maulid Adha
Universitas Sulawesi Barat
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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The Effect of Audit Findings, Local Government Losses, and Follow-up of Audit Recommendations on the Public Services Quality Through the Audit Opinion of Local Government Financial Statements in Sulawesi Saipuloh Saipuloh; Tubagus Ismail; Wahyu Maulid Adha
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2639

Abstract

With the existence of local governments and regional autonomy, the provision of public services will be of higher quality because local governments are close to communities throughout Indonesia. Several factors can influence the quality of public services provided by local governments, such as audit findings, local government losses, follow-up on audit recommendations, and audit opinions on Local Government Financial Statements (LGFS). The purpose of this study is to analyze the direct and indirect effects of audit findings, local government losses, and follow-up on audit recommendations on the quality of public services in Sulawesi in 2020-2021, with the audit opinion of LGFS as an intervening variable. The research analysis method used was SEM-PLS. The results found that audit findings have no significant effect directly on the audit opinion of LGFS and public service quality. Local government losses have a direct negative effect and are significant for the audit opinion of LGFS and the quality of public services. Follow-up on audit recommendations has a positive and significant effect on the audit opinion of LGFS and the quality of public services. The audit opinion of LGFS has no significant effect on the quality of public services. The audit opinion of LGFS is unable to mediate the indirect effect between audit findings, local government losses, and follow-up on audit recommendations on the quality of public services.
The Effect of Audit Findings, Local Government Losses, and Follow-up of Audit Recommendations on the Public Services Quality Through the Audit Opinion of Local Government Financial Statements in Sulawesi Saipuloh Saipuloh; Tubagus Ismail; Wahyu Maulid Adha
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2639

Abstract

With the existence of local governments and regional autonomy, the provision of public services will be of higher quality because local governments are close to communities throughout Indonesia. Several factors can influence the quality of public services provided by local governments, such as audit findings, local government losses, follow-up on audit recommendations, and audit opinions on Local Government Financial Statements (LGFS). The purpose of this study is to analyze the direct and indirect effects of audit findings, local government losses, and follow-up on audit recommendations on the quality of public services in Sulawesi in 2020-2021, with the audit opinion of LGFS as an intervening variable. The research analysis method used was SEM-PLS. The results found that audit findings have no significant effect directly on the audit opinion of LGFS and public service quality. Local government losses have a direct negative effect and are significant for the audit opinion of LGFS and the quality of public services. Follow-up on audit recommendations has a positive and significant effect on the audit opinion of LGFS and the quality of public services. The audit opinion of LGFS has no significant effect on the quality of public services. The audit opinion of LGFS is unable to mediate the indirect effect between audit findings, local government losses, and follow-up on audit recommendations on the quality of public services.
PENDAMPINGAN MANAJEMEN USAHA DAN PEMASARAN PRODUK PENGRAJIN PANDAI BESI DI DESA PAMBOBORANG KECAMATAN BANGGAE KABUPATEN MAJENE PROVINSI SULAWESI BARAT Arifhan Ady Dj; Wahyu Maulid Adha; Akhdiari Harpa Dj
Jurnal Abdimas Indonesia Vol. 1 No. 2 (2021): Agustus 2021
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v1i2.69

Abstract

Desa Pamboborang Kecamaatan Banggae Kabupaten Majene terkenal dengan usaha-usaha ekonomi produktif. Salah satu usaha ekonomi produktif yang menonjol di desa ini adalah usaha “Kappung Kowiq” (kampung pandai besi) karena sejak zaman dahulu sampai sekarang di kampung ini mayoritas masyarakatnya merupakan pandai besi. Dalam menjalankan usahanya, Kelompok Usaha Bersama (KUB) Pandai Besi Indo Banua menghadapi berbagai masalah di antaranya adalah proses produksi di kerjakan dengan menggunakan alat-alat yang sangat sederhana sebagai teknologinya. Tata kelola sistem manajemen usaha termasuk di dalamnya aspek-aspek manajemen usaha yang meliputi perencanaan usaha, pengorganisasian, implementasi, pengelolaan manajemen keuangan yang masih dikelola secara sederhana, bauran pemasaran dalam memasarkan produk masih menggunakan cara pemasaran dari mulut ke mulut. Oleh karena Pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan pengetahuan mitra tentang aspek-aspek manajemen usaha yang meliputi perencanaan usaha, pengorganisasian, implementasi, manajemen keuangan serta pemahaman kelompok tentang strategi pemasaran. Pendekatan pemberdayaan yang dilakukan untuk mecapai tujuan adalah melalui tahap persiapan, assesment, Perencanaan dan alternatif kegiatan, Formulasi/rencana aksi, pelaksanaan kegiatan pelatihan, dan evaluasi.
The Important Role of Emotional Intelligence in Supporting Auditor Performance Wahyu Maulid Adha; Darman Syarif
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.331

Abstract

This study aims to examine and determine the effect of role conflict, role ambiguity, and role overload on the performance of auditors with emotional intelligence as a moderating variable at the Inspectorate of West Sulawesi Province. The population in this study includes the total number of auditors in the Inspectorate of West Sulawesi Province, as many as 49 auditors. In this study, the sample was taken using a census sampling technique in which the researcher took all pieces in the population. The data in this study used primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software; after all the data in this study is collected, then data analysis is carried out consisting of descriptive statistical analysis, measurement model tests, or outer models consisting of (convergent validity), discriminant validity, composite reliability) and structural model tests or inner models were evaluated using R-square for the dependent construct and direct and indirect hypothesis testing. The results showed that role conflict, role ambiguity, and role overload negatively and significantly affected auditor performance. Meanwhile, emotional intelligence can moderate the relationship between role conflict, role ambiguity, and role overload on auditor performance.
The Short-Term Causality Management Between Economic Growth and Excise Revenue: Review of Economic Regulation and Accounting Best Practice Agung Budi Laksono; Wahyu Maulid Adha; Hartoto Hartoto; Edwin Agus Buniarto; Rasyid Widada
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.838

Abstract

This study aims to find the Granger causality between economic growth and excise revenue. Does economic growth drive the increase in excise revenue, or vice versa, does excise revenue drive the increase in economic growth? To conduct this test, the Granger causality test is used. Observations were made from 1998 to 2018. This observation period was made considering that 1998 was the year after the economic crisis and 2018 was the last year the excise tariff policy was in effect before it became effective in 2019. Data sources were obtained from the government's state budget financial records. The results obtained are that there is no Granger causality between excise revenue (Xt) and economic growth (Yt), but on the contrary, there is a Granger causality between economic growth (Yt) and excise revenue (Xt). However, the performance of current excise revenue (Xt) is affected by the performance of excise revenue in the previous year (Xt-1), while the performance of excise revenue two years earlier (Xt-2) does not affect excise revenue this year (Xt). Similarly, economic growth in the previous year (Yt-1) also has no significant effect on this year's excise revenue (Xt).
Co-Authors Agung Budi Laksono Akhdiari Harpa Dj Anis Anshari Mas'ud Arifhan Ady DJ DARMAN Darman Darman Darman Syarif EDWIN AGUS BUNIARTO Fatmasari Fatmasari Hartoto Hartoto Irawati Irawati Magfira Magfira Muhammad Shaleh Z Mujirin M. Yamin Nur Qamariah Rasyid Widada Saipuloh Saipuloh Sri Astuty Ratnasari Tubagus Ismail Wahdaniah