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All Journal Jurnal PkM (Pengabdian kepada Masyarakat) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Kewirausahaan Advances in Managerial Auditing Research
Musliha Shaleh
Universitas Muslim Indonesia
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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DAUR ULANG SAMPAH NON ORGANIK UNTUK INDUSTRI KREATIF RUMAHAN MASYARAKAT DESA SANROBONE Muhammad Reza Ramdani; nurfadila nurfadila; subhan subhan; Musliha Shaleh
Jurnal PkM Pengabdian kepada Masyarakat Vol 4, No 3 (2021): Jurnal PkM: Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v4i3.6487

Abstract

The decomposition of non-organic wasted is very difficult and require time tended to be longer as well as the numbered of non-organic wasted that is scattered and accumulated in the village area and as well lacked of knowledge sanrobone villagers about treatment of non-organic wasted, tend to villagers hoarded or burned the waste. The purpose of this dedication to provided knowledge in utilizing and processing of non-organic wasted into household industry products, are ready to be marketed and the new economic pointed of the village. The implementation method is through a non-organic waste recycling training program and provides solutions marketing the results of the management of non-organic wasted. The results achieved in this dedication of village communities able to cultivate non-organic waste into a home craft and communities are able to  market physically and through online applications. This kind of devotion still needs to be done again for various processed products so that it can increase the quantity of product types.
Pengaruh Kompetensi, Independensi, dan Time Budget Pressure Terhadap Kualitas Audit Pada Inspektorat Provinsi Sulawesi Selatan Nur Alifah Syahrani; Amiruddin; Musliha Shaleh; Rahmi Razak
Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 1 (2023): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.459 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kompetensi, Independensi, dan Time Budget Pressure terhadap kualitas audit pada kantor Inspektorat Provinsi Sulawesi Selatan. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data primer dengan cara melakukan penelitian langsung di lapangan, dengan memberikan kuesioner/ lembar pernyataan kepada 35 responden. Hasil penelitian menunjukkan bahwa Kompetensi berpengaruh positif dan signifikan terhadap Kualitas Audit. Independensi berpengaruh positif dan signifikan terhadap Kualitas Audit. Time Budget Pressure berpengaruh negatif dan signifikan terhadap Kualitas Audit.
PENGARUH DANA PIHAK KETIGA (DPK) TERHADAP PENYALURAN KREDIT MODAL KERJA PADA PT. BANK MANDIRI (PERSERO), TBK, KANTOR WILAYAH X MAKASSAR Musliha Shaleh
Jurnal Bisnis dan Kewirausahaan Vol. 7 No. 1 (2018): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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Abstract

The purpose of this study is to determine the amount of influence of third party funds on the distribution of working capital loans at PT. Bank Mandiri (Persero), Tbk, Regional Office X Makassar. The method used in this research is multiple linear regression analysis and correlation analysis. The results of this study are Based on the results of data analysis above, it can be concluded that the Third Party Fund (DPK) significant effect on the Distribution of Working Capital Credit at PT. Bank Mandiri (Persero), Tbk, Regional Office X Makassar
PENGARUH PENGENDALIAN INTERNAL DAN EFEKTIVITAS METODE PENDETEKSIAN TERHADAP PENCEGAHAN TINDAKAN KECURANGAN PADA KANTOR INSPEKTORAT PROVINSI SULAWESI SELATAN Amelia Pusparini; Muhammad Su’un; Musliha Shaleh
Center of Economic Students Journal Vol. 6 No. 2 (2023): April-June (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/aw87yh95

Abstract

This study aims to examine the influence of internal control and the effectiveness of detection methods on fraud prevention within government institutions, praticulary at the Inspectorate Office of South Sulawesi Province. This research employs a quantitative method using a direct field survey approach. The sampling technique used is saturated sampling, as the entire population was taken as respondents. The data were obtained through questionnaires distributed to 36 auditors at the Inspectorate Office of South Sulawesi Province. The data were then analyzed using multiple linear regression. The stages of data analysis include descriptive statistical tests, instrument testing, classical assumption tests, and hypothesis testing. The results of the study show that both internal control and the effectiveness of detection methods have a significant positive influence on fraud prevention. Among the two, the effectiveness of detection methods contributes more substantially to fraud prevention.
The Influence of Fraud Hexagon on Financial Statement Fraud Rahmawati Rahmawati; Darwis Lannai; Musliha Shaleh
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.146

Abstract

Purpose: This study examines the influence of the fraud hexagon elements—pressure, opportunity, rationalization, capability, ego, and collusion—on detecting fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research Design and Methodology: The research, meticulously designed, focuses on a sample of 52 manufacturing companies listed on the IDX from 2019 to 2021, selected using purposive sampling based on specific criteria. The fraud hexagon elements are measured through variables such as financial targets, changes in directors, political connections, the nature of the industry, auditor changes, and multiple CEO positions. The data analysis is conducted using multiple linear regression to assess the impact of these variables on financial statement fraud. Findings and Discussion: The findings, of significant importance, indicate that financial targets, changes in directors, and CEO duality have a positive and significant effect on fraudulent financial statements, suggesting that these factors increase the likelihood of fraud. The nature of the industry exhibits a negative and significant effect, implying that certain industry characteristics may reduce fraud risk. In contrast, political connections and auditor changes show a negative and insignificant effect, indicating no substantial impact on fraud detection. Implications: The study highlights the importance of considering multiple governance and operational factors when assessing fraud risk. It suggests that firms and regulators should enhance oversight mechanisms, particularly in areas where fraud risk is heightened due to management dynamics or financial pressures.
Co-Authors Amelia Pusparini Amiruddin, Amiruddin Darwis Lannai Muhammad Reza Ramdani Muhammad Su’un Muhammad Syafii A. Basalamah Nur Alifah Syahrani Nurfadila nurfadila Rahmawati Rahmawati Rahmi Razak Subhan Subhan