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All Journal Ekspose: Jurnal Penelitian Hukum dan Pendidikan Jurnal Ilmiah Akuntansi Peradaban Islamic Accounting and Finance Review
Suhartono Suhartono
UIN Alauddin Makassar
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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ANALISIS KINERJA KEUANGAN SEBAGAI BAROMETER KINERJA PEMERINTAH DAERAH KABUPATEN MAROS SULAWESI SELATAN Didi Permadi Sukur; Jamaluddin Majid; Suhartono Suhartono; Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.23747

Abstract

The results of the study show the following: 1) The financial performance of the local government of Maros Regency in terms of the effectiveness ratio is in the effective category for the 2017-2019 fiscal year, while the 2020 budget year is in the less effective category due to the covid-19 pandemic; 2) The financial performance of the Maros district government in terms of the efficiency ratio during the 2017-2020 fiscal year is in the less efficient category. This is a separate alarm for the local government of Maros Regency to be wiser in determining and managing its regional budget; 3) The financial performance of the local government of Maros Regency in terms of the activity ratio is in the poor category because during the 2017-2020 budget year the ratio of operating spending is higher than the ratio of investment spending. In the future, the investment spending ratio should be more dominant in order to maintain public trust and maintain the sustainability of the financial performance of the Maros Regency local government in the long term; 4) The financial performance of Maros Regency in terms of the PAD growth ratio is in the bad category. In addition to the ratio which has continued to decline since the 2017 fiscal year, the ratio has also never reached 25%. This of course must be addressed by the local government of Maros Regency because the PAD target continues to increase every year so that its realization must also continue to be boosted.
KESIAPAN IMPLEMENTASI PSAP NOMOR 13 PADA INSTANSIBADAN LAYANAN UMUM DI KOTA MAKASSAR Suhartono Suhartono; Memen Suwandi; Lince Bulutoding; Muhammad Iqbal; Firman Firman; Yusdin Yusdin
Jurnal Ilmiah Akuntansi Peradaban Vol 5 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v5i2.11812

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh komitmen, sumber daya manusia, gaya kepemimpinan, sistem informasi dan pengalaman kerja terhadap kesiapan implementasi PSAP Nomor 13. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Pngumpulan data dilakukan dengan mendistribusikan 100 kuesioner  untuk staf/karyawan di bagian keuangan. Dari 100 kuesioner yang didistribusikan 67 eksemplar yang diperoleh yang dapat dimasukkan dalam pemrosesan data. Hasil penelitian menujukan bahwa komitmen, sumb er daya manusia, gaya kepemimpinan, sistem informasi dan pengalaman kerja berpengaruh positif dan signifikan terhadap kesiapan implementasi PSAP Nomor 13. Secara parsial sumber daya manusia dan gaya kepemimpinan berpengaruh positif dan signifikan terhadap kesiapan implementasi PSAP Nomor 13. Namun komitmen, sistem informasi tidak berpengaruh terhadap kesiapan implementasi PSAP Nomor 13. Hasil penelitian ini juga menunjukan bahwa variabel independen mampu menjelaskan kesiapan implementasi PSAP Nomor 13 sebasar 64,4%., sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.Kata Kunci:         Komitmen, Sumber Daya Manusia, Gaya Kepemimpinan, Sistem Informasi pengalamana Kerja dan PSAP Nomor 13.    210  ABSTRACTThe purpose of this research is to know the influence of Commitment, Human Resources Readiness, Leadership Style, Imformation Systems and Work Experience on Implementation Readiness of PSAP No. 13. The type of this research is quantitative research using primary data with the kind of saturated samples. Data collection was done by distributing questionnaires of 100 to staff/employees in the finance department. From the 100 questionnaires distributed, 67 exemplars were obtained which could be included in the data processing. The result showed tha simultaneourly Commitment, Human Resources Readiness, Leadership Style Imformation Systems and Work Experience have a positive and significant effect on Readiness Implementation of PSAP No. 13. Partially, Human Resources Readiness and Leadership Style Systems have a positive and significant effect on Readiness Implementation of PSAP No. 13. However, Commitment, Imformation Systems and Work Experience does not have influence on Readiness implementation of PSAP No. 13. The result of this research also shows that the independent variables are able to explain to the readiness of Implementation of PSAP No. 13 equal to 61,5 % the rest influenced by other factor not examined in this research.Keyword: Commitment, Human Resources Readiness, Leadership Style, Imformation Systems, Work Experience and PSAP No. 13
Legal protection for whistleblowers in uncovering fraud in government Raodahtul Odha Jannah; Suhartono Suhartono; Farid Fajrin; Roby Aditiya
Ekspose: Jurnal Penelitian Hukum dan Pendidikan Vol 21, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ekspose.v21i1.2112

Abstract

This study aims to examine the extent to which whistleblowers play a role in detecting fraud in government and how the legal system in Indonesia provides protection for whistleblowers. This study uses a type of qualitative research with a library research approach.namely binding legal materials consisting of basic regulations (the 1945 Constitution of the Republic of Indonesia and its amendments regarding the protection of a whistleblower in exposing). , fraudin government, as corruption is rampant so that it is appropriate for whistleblowers to receive legal protection Provisions for legal protection for whistleblowers are implicitly contained in Law Number 13 of 2006 concerning Witness and Victim Protection Institutions and SEMA Number 2011 concerning Treatment of Actors (Persons), Complainant) and Author Witnesses who work together (Justice contributors). The types of whistleblowers provided by Indonesia are physical and psychological protection, special treatment when testifying in court, protection of legal status, and the possibility of compensation in the form of leniency.
Co-Authors Didi Permadi Sukur Farid Fajrin Firman Firman Jamaluddin Majid Lince Bulutoding Memen Suwandi Muhammad Iqbal Raodahtul Odha Jannah Roby Aditiya Yusdin Yusdin