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Pengaruh Akuntabilitas dan Transparansi terhadap Kinerja Instansi Pemerintah Daerah Kota Makassar Sufiati Sufiati; Eva marin Sambo; Anim Wiyana; Saviraislamia Pattikaloba
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3220

Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Instansi Pemerintah Daerah Kota Makassar. Metode Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner. Populasi dari penelitian ini adalah para Pejabat/Aparat Pemerintah Daerah Kota Makassar sedangkan sampel yang diambil berjumlah 30 responden. Hasil kuesioner tersebut telah diuji validitas dan reabilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas, asumsi multikolinieritas dan asumsi heteroskedastisitas. Meteode analisis data menggunakan regresi linear berganda.Hasil penelitian menunjukkan bahwa akuntabilitas dan transparansi secara simultan berpengaruh signifikan terhadap Kinerja Instansi, akuntabilitas berpengaruh positif signifikan terhadap kinerja instansi, dan transparansi berpengaruh positif siginifikan terhadap kinerja instansi.Â Kata kunci: Akuntabilitas, Transparansi, Kinerja Instansi.

Pengaruh Penyajian Dan Aksesibilitas Laporan Keuangan Daerah Terhadap Akuntabilitas Pengelolaan Keuangan Daerah anim wiyana; Eva marin sambo
Insan Cita Bongaya Research Journal Vol. 1 No. 2 (2022): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i2.19

This study aims to determine whether the presentation and accessibility of regional financial reports affect the accountability of regional financial management at the Regional People's Representative Council of Gowa Regency. Data collection uses primary data obtained from 45 members of the DPRD Gowa Regency using a saturated sampling technique. The population of this study were 45 members of the Regional People's Representative Council of Gowa Regency. The results of the questionnaire data have been tested by instruments, classical assumptions and methods of data analysis using multiple regression techniques. The results showed that all hypotheses were accepted because the presentation and accessibility of Regional Financial Statements had a significant positive effect on the Accountability of Regional Financial Management at the Regional Representative Council of Gowa Regency.

Pemanfaatan Teknologi Dalam Pengembangan Ekowisata Di Daerah Pesisir Pantai Lowita Di Desa Wiring Tasi Kecamatan Suppa Kabupaten Pinrang Nur Syamsu; Ishak Ishak; Eldi Manca; Eva Marin Sambo; Marwah Yusuf; Andi Dahrul; Annas L.Mappiasse
Jurnal Kabar Masyarakat Vol. 2 No. 2 (2024): Mei : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i2.1934

This activity was carried out with the aim of developing knowledge about the use of technology in developing ecotourism in the coastal area of Lowita Beach. This activity was carried out in Wiring Tasi Village, Suppa District, Pinrang Regency on November 4 and 5 2023. This activity was carried out in collaboration with STIEM Bongaya, TJSL, PT PLN (Persero) and the Lowita coastal youth community and was attended by people who live on the Lowita coast. . The method of implementing this activity is packaged in the form of material presentation and discussion as well as practice in the field. Based on the results of the activities that have been described, by using technology such as social media, electronic media and mass media, it is hoped that the promotion of the existence of ecotourism on Lowita Beach will become more widely known by the community, not only locally but also nationally so that it can increase income for the regional government and the community. local from Lowita beach ecotourism management. Apart from that, this activity is expected to provide positive benefits for the community, educate and share knowledge for mutual progress.

Pengaruh Time Budget Pressure dan Risiko Audit Terhadap Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik di Kota Makassar Eva Marin Sambo; Ariputra, Edhan
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.102

The purpose of this study is to determine the effect of Time Budget Pressure and Audit Risk on Premature Termination of Audit Procedures at Public Accounting Firms in Makassar City. Data collection uses primary data obtained from questionnaires. Determination of the sample using the saturated sample method, so that the sample in this study were 40 respondents. The results of the questionnaire have been tested for validity and reliability, and have also been tested for classic assumptions in the form of normality assumptions, heteroscedasticity assumptions, and multicollinearity assumptions. Methods of data analysis using multiple regression analysis. The research results show that Time Budget Pressure has a positive and significant effect on Premature Termination of Audit Procedures and Audit Risk does not have a positive and significant effect on Premature Termination of Audit Procedures.

Transformasi Digital Perpustakaan : Mengadopsi Teknologi Terbaru untuk Meningkatkan Layanan Rahman Pura; tafsir, muhammad; Idrus Stambul; Eva Marin Sambo; Bungatang; Gunawan Pongkapadang; Orfyanny S Themba; Muh. Irwan Nir Hamiddin; Jumiati Syam
Celebes Journal of Community Services Vol. 3 No. 2 (2024): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

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

Digital transformation has brought a breath of fresh air to academic libraries. By adopting the latest technology, libraries are no longer just places to store books, but have metamorphosed into dynamic learning centers. The integration of technologies such as artificial intelligence, big data analysis, and virtual reality has enabled libraries to provide more personalized, efficient, and innovative services. However, the success of this digital transformation is highly dependent on infrastructure readiness, human resource competency, and ongoing policy support. This activity was carried out on July 17, 2024. The method used in this benchmarking was divided into three stages where the first stage was a visit to the Sultanah Zanariah and Raja Zarith Sofia libraries UTM Johor Bahru, Malaysia, then the second stage was a presentation from the speakers and the third stage was a sharing session. The results of this activity show that library digitalization can increase efficiency, expand the reach of services, and provide a more personalized user experience. However, this study also identified challenges such as the digital divide and the need for librarian competency development

Peran Agency Cost dan Operating Capacity atas Financial Distress Eva Marin Sambo
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.118

Penelitian ini bertujuan untuk menguji pengaruh agency cost dan operational capability terhadap financial distress. Penelitian dilakukan pada perusahaan Manufaktur sektor Food & Beverage yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Jumlah sampel sebnayak 31 perusahaan dan data laporan keuangan diobservasi selama 3 tahun sehingga jumlah data yang diobservasi sebanyak 93 laporan keuangan. Analisis data menggunakan teknik analisis reegresi berganda. Hasil penelitian menunjukkan agency cost tidak berpengaruh financial distress, sementara operating capability berpengaruh positing signifikan terhadap financial disstress

Sinergi Edukasi Literasi Keuangan: Memutus Rantai Korban Investasi Bodong Rahman Pura; Syamsul Ridjal; Ruslan Ahmad; Nur Syamsu; Rasyid Rahman; Eva Marin Sambo; M. Irwan Nur Hamidin; Jumiati Syam
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 3 (2025): Juli : Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i3.1699

This community engagement program aims to enhance financial literacy as a preventive measure against the widespread issue of fraudulent investment schemes. Titled “Synergy in Financial Literacy Education: Breaking the Chain of Fraudulent Investment Victims”, the activity was conducted in Sanrobone Village and involved 20 participants consisting of local residents and university students. The method employed was an interactive seminar that combined presentations with open discussions. The results showed a significant increase in participants’ understanding of the characteristics of illegal investments, the importance of personal financial management, and the need for caution in making financial decisions. The synergy between academic institutions and the community is expected to serve as a strategic effort to strengthen financial resilience and reduce the number of victims of investment fraud.

The Effect of Green Accounting, Environmental Performance, and Corporate Social Responsibility on Profitability in Mining Companies Listed on the Indonesia Stock Exchange in 2020–2023 Eva Marin Sambo; Marwah Yusuf; Muhammad Fahmin
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/gd2v6z69

This study aims to examine the influence of Green Accounting, Environmental Performance, and Corporate Social Responsibility on Profitability in Mining Companies Listed on the Indonesia Stock Exchange in 2020-2023. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) totaling 83 companies. The sample collection technique used was Purposive sampling, so the total sample of this study was 22 companies. The data obtained were then processed using SPSS version 30 analysis tools. The analysis techniques used were classical assumption tests, multiple regression analysis tests, descriptive statistical tests, and hypothesis tests. The results of the study showed that Green Accounting had a positive and significant effect on Profitability, Environmental Performance did not affect profitability, Corporate Social Responsibility did not affect profitability.

Pengaruh Penyajian Dan Aksesibilitas Laporan Keuangan Daerah Terhadap Akuntabilitas Pengelolaan Keuangan Daerah anim wiyana; Eva marin sambo
Insan Cita Bongaya Research Journal Vol. 1 No. 2 (2022): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i2.19

This study aims to determine whether the presentation and accessibility of regional financial reports affect the accountability of regional financial management at the Regional People's Representative Council of Gowa Regency. Data collection uses primary data obtained from 45 members of the DPRD Gowa Regency using a saturated sampling technique. The population of this study were 45 members of the Regional People's Representative Council of Gowa Regency. The results of the questionnaire data have been tested by instruments, classical assumptions and methods of data analysis using multiple regression techniques. The results showed that all hypotheses were accepted because the presentation and accessibility of Regional Financial Statements had a significant positive effect on the Accountability of Regional Financial Management at the Regional Representative Council of Gowa Regency.

Pengaruh Time Budget Pressure dan Risiko Audit Terhadap Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik di Kota Makassar Eva Marin Sambo; Ariputra, Edhan
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.102

The purpose of this study is to determine the effect of Time Budget Pressure and Audit Risk on Premature Termination of Audit Procedures at Public Accounting Firms in Makassar City. Data collection uses primary data obtained from questionnaires. Determination of the sample using the saturated sample method, so that the sample in this study were 40 respondents. The results of the questionnaire have been tested for validity and reliability, and have also been tested for classic assumptions in the form of normality assumptions, heteroscedasticity assumptions, and multicollinearity assumptions. Methods of data analysis using multiple regression analysis. The research results show that Time Budget Pressure has a positive and significant effect on Premature Termination of Audit Procedures and Audit Risk does not have a positive and significant effect on Premature Termination of Audit Procedures.

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