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Influence Of Government Accounting Information Systems, Implementation of Government Accounting Standards, Human Resource Competence, and Internal Control Systems as Moderator Variables on the Quality of Regional Government Financial Reports in the Study of Buton Selatan District Hamza, La Ode Firman; Sabir, Sabir; Aswan, Andi
Pancasila International Journal of Applied Social Science Том 1 № 02 (2023): Pancasila International Journal of Applied Social Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v1i02.199

Abstract

This study analyzes the influence of Accounting Information Systems, Application of Accounting Standards, and Competence of Human Resources on the quality of the financial reports of the Government of South Buton Regency. In addition, this study also explores the moderating role of the Internal Control System on the relationship between these factors and the quality of financial reports. Data is collected through a survey of respondents who are involved in the process of accounting and financial reporting. The results of the analysis show that these three factors have a significant and positive influence on the quality of financial reports. In addition, the findings also reveal that the Internal Control System has an important role as a moderating factor that can strengthen the positive relationship between these factors and the quality of financial reports. This study provides a holistic view of the factors that influence the quality of financial reports in local government and highlights the importance of information management, application of accounting standards, human resource development, and the role of the internal control system in ensuring the accuracy, relevance and integrity of financial reports.
Factors Affecting the Completion of Follow-Up On Audit Results In Regional Equipment Organizations in South Buton District Tarfin, Ruslan; Kadir, Abd. Rahman; Sabir, Sabir
Pancasila International Journal of Applied Social Science Том 1 № 02 (2023): Pancasila International Journal of Applied Social Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v1i02.205

Abstract

Communication is a crucial process for information exchange between parties acting as senders and recipients through various media. Competency of Human Resources (HR) is essential for successful company operations, and improving it contributes to effective follow-ups on examination results. This study employs a quantitative descriptive method to examine the influence of communication, HR competency, and disposition on Follow-Up Examination Results (TLHP) in South Buton Regency's Regional Apparatus Organization (OPD) with unfinished audit recommendations. The research involves 100 civil servants as the sample and utilizes primary and secondary data collected through interviews, observations, and document analysis. Multiple regression analysis using SPSS software reveals the significant impact of communication and competency on TLHP. Communication has a positive influence (p-value = 0.002, t = 3.294), while competency positively affects TLHP (p-value = 0.002, t = 3.181). However, disposition shows no significant effect (p-value = 0.807, t = 0.245) on TLHP. The coefficient of determination (R2) at 0.503 indicates that 50.3% of TLHP is explained by these variables. Therefore, this study enhances understanding of the factors influencing TLHP and contributes to local government accountability. In summary, this research emphasizes the significant impact of communication and competency on the effective resolution of Follow-Up Examination Results (TLHP) in the context of the studied organization. However, disposition does not exhibit a substantial influence on TLHP. These findings offer valuable insights for TLHP management, suggesting avenues for organizations to enhance their resolution efficiency.
ANALISIS PENDAPATAN PENGATUR LALU LINTAS DI KOTA MAKASSAR Faathir, A. Fathyan Al; Fatmawati, Fatmawati; Sabir, Sabir
JURNAL EKONOMIKA Volume 15, Nomor 01, Januari 2024
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v0i0.4655

Abstract

Pada era teknologi yang terus berkembang seperti sekarang ini, kita dihadapkan dengan kompleksitas jenis pekerjaan yang ada. Ada banyak pilihan pekerjaan yang dapat menjadi opsi oleh individu yang disesuaikan dengan keahlian, keterampilan, serta pendidikan yang dimilikinya. Mulai dari pekerjaan di sektor formal hingga tidak formal, pekerjaan dengan pendapatan rendah hingga tinggi. Apabila hanya berdasar pada preferensi individu dapat dipastikan hampir semua individu tidak menginginkan pekerjaan dengan gaji rendah dengan penghasilan tidak tentu, tapi menginginkan sebaliknya, yaitu pekerjaan dengan gaji tinggi. Penelitian ini bertujuan untuk menganalisis pendapatan pengatur lalu lintas tidak resmi di Kota Makassar. Data penelitian ini diperoleh dengan cara observasi serta wawancara langsung dan mendalam dengan pengatur lalu lintas ridak resmi yang ada di Kota Makassar. Temuan penelitian ini menunjukkan bahwa rata-rata pendapatan perbulan dari pengatur lalu lintas tidak resmi di Kota Makassar adalah Rp. 2.717.142. Pendapatan dipengaruhi oleh kepadatan lalu lintas, intensistas kerja, dan tempat kerja. Pendapatan dipergunakan untuk memenuhi konsumsi sehari-hari dan pendidilkan anak.
Examining Sigma and Beta convergence of economic growth in South Sulawesi, Indonesia Fitrah, Fitrah; Razak, Abd Rahman; Sabir, Sabir
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

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

Abstract

Purpose — The purpose of this study is to determine the convergence of economic growth in the regencies and cities of South Sulawesi.Method — The type of data utilized in this study is quantitative, sourced from secondary data obtained from the Indonesian central statistics agency/ Badan Pusat Statistik of the districts and cities within South Sulawesi Province. The convergence analysis in this study is divided into two categories, namely sigma convergence and beta convergence. The application of sigma convergence aims to assess the level of disparity based on economic growth.Result — The results of the sigma convergence analysis indicate that there has been sigma convergence in South Sulawesi Province from 2015 to 2022, as evident from the decreasing Unweighted Coefficient of Variation value. Furthermore, the analysis of beta convergence was conducted using both absolute convergence and conditional convergence models, focusing on the economic growth of all districts/cities in South Sulawesi. The findings also reveal that the average length of schooling does not have a significant effect on economic growth. However, investment demonstrates a significant impact on the economic growth of districts/cities within the province of South Sulawesi.Contribution — The academic contribution of this study lies in its novel focus on convergence analysis of economic growth in regions/cities within South Sulawesi Province, specifically investigating the potential catching-up process and convergence in rising per capita income, which has been relatively overlooked in prior research predominantly centered on overall economic development at regional or national levels.
EVALUASI KINERJA ANGKUTAN PENUMPANG SPEED BOAT RUTE TARAKAN-TANJUNG SELOR Sabir, Sabir; Syarif, Iif Ahmad
Civil Engineering Scientific Journal Vol 2, No 3 (2023): Civil Engineering Scientific Journal
Publisher : Jurusan Teknik Sipil, Fakultas Teknik, Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/cesj.v2i3.5034

Abstract

ABSTRACT: The condition of operators at Tengkayu I Port in North Kalimantan is often seen carrying passengers exceeding the Speed Boat's loading capacity in order to gain more profits without thinking about passengers comfort and safety. Thus, the passengers' comfort and safety were neglected. The Customer Satisfaction Index (CSI) method is a measurement form used to calculate the satisfaction level of all service attributes by paying more attention to the calculated expectation level. The Importance Performance Analysis (IPA) method was used to analyze or compare the service quality perceived by the service users based on the expected satisfaction level. Research conducted using the CSI method can be concluded that the overall service attributes on the Speed Boat transportation service on the Tarakan Tanjung Selor route are good. The service attribute in the terminal has an index number of 65.72%, while the service attribute on the ship itself has an index number of 67.60%. The passengers' satisfaction level to the facilities provided at port Tengkayu I using the IPA method was classified into 4 quadrants. The facilities provided at the port station had 5 (five) service facilities classified into quadrant I (Main Priority) consisting of security and orderliness, comforting facilities in restrooms, temperature control facilities, availability smoking area, and convenient passenger baggage services. Meanwhile, the available facilities on boat included 2 (two) service facilities classified into quadrant I (Main Priority) consisting of boat noise level and seating information on speed boats.Keywords: Performance evaluation, CSI, IPA, Speed Boat, Port StationABSTRAK: Kondisi operator pada Pelabuhan Tengkayu I Kalimantan Utara sering kali terlihat membawa penumpang melebihi kapasitas muat Speed Boat demi mendapatkan keuntungan lebih tanpa memikirkan kenyamanan dan keselamatan penumpang. Hal ini berdampak pada kenyamanan dan keselamatan penumpangpun terabaikan. Metode Customer Satisfaction Index (CSI) adalah bentuk pengukuran yang dipakai untuk menghitung tingkat kepuasan dari keseluruhan atribut pelayanan dengan memperhatikan tingkat harapan yang di hitung. Metode Importance Performance Analysis (IPA) dipakai untuk menganalisis atau membandingkan kualitas layanan yang dirasakan pengguna layanan dengan tingkat kepuasan yang diharapkan. Penelitian yang dilakukan menggunakan metode CSI dapat disimpulkan secara keseluruhan atribut pelayanan yang ada pada pelayan angkutan Speed Boat rute Tarakan Tanjung selor sudah baik. Atribut pelayanan yang ada terminal memiliki angka indeks indeks sebesar 65,72%, Sedangkan pada atribut pelayanan dikapal itu sendiri memiliki angka indeks sebesar 67,60%. Tingkat kepuasan penumpang terhadap fasilitas yang ada di terminal dan kapal pelabuhan Tengkayu I dengan menggunakan metode IPA diklasifikasi menjadi 4 kuadran. Fasilitas yang ada di terminal Terdapat 5 (lima) fasilitas pelayanan yang termasuk dalam kuadran I (Prioritas Utama) yaitu, fasilitas keamanan dan ketertiban, kenyamanan fasilitas di toilet,  fasilitas pengatur suhu, tersedianya area merokok, dan kemudahan pelayanan bagasi. Sedangkan fasilitas yang ada di kapal terdapat 2 (dua) fasilitas pelayanan yang termasuk dalam kuadran I (Prioritas Utama) yaitu, tingkat kebisingan di kapal dan informasi untuk mengetahui tempat duduk sesuai tiket.Kata kunci: Evaluasi kinerja, CSI, IPA, Speed Boat, Terminal
Analisis Determinan Ekonomi Dan Sosial Terhadap Penyerapan Tenaga Kerja Di Kota Makassar Wahyuni, Eka Sri; Nursini, Nursini; Sabir, Sabir
Development Policy and Management Review (DPMR) Volume 4 Issue 2 December 2024
Publisher : Pusat Penelitian Kebijakan Pembangunan, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61731/dpmr.v4i2.35359

Abstract

This study aims to analyze the effect of economic growth, wages, and human capital (education and health) on employment absorption in Makassar City. The type of research used in this research is quantitative research using secondary data from the Central Bureau of Statistics and other sources in the form of time series data from 2002 to 2021 in Makassar City. This study uses multiple linear regression analysis methods.  The results of this study prove that economic growth affects employment in Makassar City with a significance level of 0.039. Wages affect employment absorption in Makassar City with a significance level of 0.001. Human capital in the form of education has an effect on employment absorption in Makassar City with a significance level of 0.032, while health has no effect on employment absorption in Makassar City with a significance level of 0.850.   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan ekonomi, upah, dan modal manusia (terdiri dari pendidikan dan kesehatan) terhadap penyerapan tenaga kerja di Kota Makassar. Jenis penelitian yang digunakan dalam penelitian ini, yaitu jenis penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik dan sumber lain berupa data runtun waktu dari tahun 2002 sampai dengan tahun 2021 di Kota Makassar. Penelitian ini menggunakan metode metode analisis regresi linear berganda.  Hasil penelitian ini membuktikan bahwa pertumbuhan ekonomi berpengaruh terhadap penyerapan tenaga kerja di Kota Makassar dengan taraf signifikansi 0.039. Upah berpengaruh terhadap penyerapan tenaga kerja di Kota Makassar dengan taraf signifikansi 0.001. Modal manusia berupa pendidikan berpengaruh terhadap penyerapan tenaga kerja di Kota Makassar dengan taraf signifikansi 0.032, sementara kesehatan tidak berpengaruh terhadap penyerapan tenaga kerja di Kota Makassar dengan taraf signifikansi 0.850. 
Pemberdayaan Masyarakat Dalam Pengelolahan Sampah Melalui Pengadaan Tempat Pembuangan Sampah di Desa Ampera Dusun 1 Kecematan Palolo Kabupaten Sigi Provinsi Sulawesi Tengah Sabir, Sabir; Kawiri, Hendrik; Wahyudi, Wahyudi; Nurhasana, Dwi; Abdullah, Serlih; Pramesti Heriyanto, Diajeng Dita Nur; Ambosakka, Dhemanda H.; Sari Jasi, Alyu Indah; Masahengke, Romildah Oktovin; Sam, Jein; Magfira, Magfira
Abdimas Indonesian Journal Vol. 5 No. 1 (2025)
Publisher : Civiliza Publishing

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

Abstract

Indonesia is one of the world's second largest waste producers after China. According to data from the Ministry of Environment, there is a total of 33,320,745.45 tons of waste per year, and 13,640,631.44 tons of waste are unmanaged. Community service activities in Ampera Village aimed to increase public understanding of waste management through education and direct implementation of waste management. This activity involved all residents of Ampera Village, Dusun 1, as well as village officials, pre-test and post-test of knowledge about waste, and a question-and- answer session. The results showed an increase in public knowledge after being educated through lectures and waste management videos, with a better proportion of understanding of waste management. Community and village support is very important for the success of this activity, although there are challenges in participation. Continuous education is expected to further increase awareness of waste management to maintain public.
Analysis The Competitiveness Of Plantation Commodities With Private Cost Ratio And Domestic Resource Cost Approaches In Bolaang Mongondow Utara District Ruauw, Andreas; Madris, Madris; Sabir, Sabir
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5224

Abstract

Analisis Daya Saing Komoditi Perkebunan Dengan Pendekatan Private Cost Ratio dan Domestic Resource Cost di Kabupaten Bolaang Mongondow Utara. Penelitian ini bertujuan untuk menganalisis (i) pengaruh biaya input dalam sarana produksi, tenaga kerja, modal dan output secara privat pada komoditi perkebunan terhadap keunggulan kompetitif; dan (ii) pengaruh biaya input dalam sarana produksi, tenaga kerja, modal dan output secara sosial pada komoditi perkebunan terhadap keunggulan komparatif. Pendekatan yang digunakan yaitu pendekatan kualitatif untuk meganalisis dan mengukur rasio antara cost dan revenue yang mempengaruhi keunggulan komparatif dan kompetitif. Lokasi penelitian di Kabupaten Bolaang Mongondow Utara, Provinsi Sulawesi Utara. Waktu pelaksanaan dijadwalkan dilaksanakan satu semester. Jumlah responden dalam penelitian ini sebanyak 20 responden yang terbagi antara petani, penadah dan eksportir. Penarikan jumlah sampel dilakukan dengan menggunakan teknik non probability sampling dengan hanya memilik informan-informan tertentu yang dianggap memiliki informasi akurat. Teknik pengumpulan data menggunakan metode kuesioner. Teknik analisis data menggunakan analisis Return Cost Ratio dan Domestic Resource Cost. Hasil penelitian menunjukan bahwa semua usahatani perkebunan di Kabupaten Bolaang Mongondow Utara pada tahun 2022 adalah menguntungkan karena mempunyai profitabilitas yang diukur dengan RC Ratio dengan besaran lebih besar satu (>1). Selain itu, secara sosial semua usahatani perbekebunan juga masih memiliki daya saing dengan biaya yang dikeluarkan kurang dari 1$ (
Analisis Kinerja Berdasarkan Kepmendagri Nomor 47 Tahun 1999: Studi Kasus PDAM Tirta Bukae Kabupaten Luwu Utara Periode Tahun 2022 Wiwin, Wiwin; Madris, Madris; Sabir, Sabir
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5217

Abstract

Kinerja adalah hasil dari pelaksanaan kegiatan yang memiliki tujuan untuk mengukur tingkat keberhasilan perusahaan yang diperoleh dengan mengacu pada ketentuan yang telah disepakati bersama. Tujuan daripada peneliti melakukan penelitian ini adalah guna memperoleh informasi terkait kapasitas kinerja PDAM Tirta Bukae Luwu Utara dengan berpedoman pada 3 aspek yakni, aspek operasional, keuangan, serta administrasi dengan mengacu pada Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999. Data yang digunakan pada penelitian kali ini yakni dari tahun 2020 dan 2022 yang terdiri atas data aspek operasional, keuangan, dan administrasi. Analisis data yang dipergunakan pada penelitian yang dilakukan peneliti yakni metode kuantitatif dengan menggunakan pendekatan penelitian analisis deskriptif evaluative. Hasil penelitian ini menunjukkan PDAM Tirta Bukae pada periode 2022 ada pada kriteria rendah dikarenakan kurang optimalnya pelayanan terhadap pelanggang sehingga laba yang dihasilkan juga rendah sedangkan pada tahun 2022 berada pada predikat kinerja cukup disebabkan masih belum maksimalnya kinerja beberapa aspek seperti aspek administrasi sehingga PDAM Tirta Bukae masih belum mampu memperoleh predikat kinerja baik. Kata Kunci: Kinerja, Aspek Operasional, Aspek Keuangan, Aspek Administrasi
Analysis of Students’ Interpersonal Communication Barriers in a Gender-Segregated Environment: Case Study at Madrasah Aliyah Negeri Palu Munif, Muhammad; Alimuddin, Nurwahida; Sabir, Sabir; Siti Rahmi
G-Couns: Jurnal Bimbingan dan Konseling Vol. 9 No. 3 (2025): Agustus 2025. G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v9i3.7816

Abstract

Students’ interpersonal communication skills play an essential role in the success of social interactions. This study aims to analyze the barriers to interpersonal communication in students at Madrasah Aliyah Negeri Palu, with a focus on students of the main subject. The method employed was a qualitative case study, involving one key informant and two supporting informants. Data was collected through in-depth interviews and documentation, then analyzed using Miles and Huberman’s models: data reduction, data presentation, and conclusions drawn. The results showed that low interpersonal communication was influenced by a religion-based education system that implemented gender segregation and a lack of interaction between school residents. This condition hinders the process of getting to know each other between students. However, some students are still able to adjust personally and academically. The novelty of this research lies in the local context, namely the social dynamics in Islamic schools with gender separation, which provides a new understanding of the influence of culture and educational structure on students’ interpersonal communication. Keywords: barriers, gender, communication, student, interpersonal