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All Journal SEIKO : Journal of Management & Business Al-Buhuts (e-journal) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Economics, Business, Accounting & Society Review Lokomotif Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Penelitian Pendidikan Indonesia Insan Cita Bongaya Research Journal
Eva Marin Sambo
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pedoman Strategis Mendapatkan Permodalan Bank pada Pelaku Usaha UMKM Hala, Yusriadi; Sambo, Eva Marin; Wiyana, Anim; Daud, Dahniar; Anwar, Anwar
Jurnal Pengabdian Pada Masyarakat Indonesia Vol 3 No 1 (2024): Februari : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Universitas Gajah Putih, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/jppmi.v3i1.963

Abstract

The aim of this leadership activity is to provide knowledge and understanding to MSME players in the Badung Bali area about how to get support or loans from banks. A classic problem faced by small business owners is the difficulty of accessing credit. This work is carried out through data presentation and discussion. This capital acquisition strategy training was held on July 27 2023 involving small and medium entrepreneurs in the Badung area of Bali. Extension is carried out through data presentation and discussion. It is hoped that the results of this work can help actors understand and prepare for their needs and learn tips for getting loans from banks. It is hoped that this mentoring process can continue so that MSME actors can obtain the best results.
Bimbingan Strategi Memperoleh Bantuan Permodal dari Perbankan di Kalangan Usaha UMKM Hala, Yusriadi; Sambo, Eva Marin; Wiyana, Anim; Daud, Dahniar; Anwar, Anwar
LOKOMOTIF ABDIMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024)
Publisher : LPPM UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/lokomotifabdimas.v3i1.2698

Abstract

Implementasi Kegiatan pembimbingan ini bertujuan untuk memberikan pengetahuan dan pemahaman kepada para pelaku UMKM di kabupaten Badung, Bali dalam memperoleh bantuan atau pinjaman kredit dari pihak perbankan. Permasalahan klasik yang selalu dihadapi para pelaku usaha UMKM adalah kesulitan dalam mengakses kredit perbankan. Kegiatan ini dilaksanakan dengan metode pemaparan materi dan diskusi. Kegiatan pembimbingan ini dihadiri oleh para pelaku UMKM yang berdomisili di kabupaten Badung, Bali dan dilaksanakan pada tanggal 27 Juli 2023. Metode pelaksanaan kegiatan pembimbingan dilakukan dengan cara pemaparan materi dan diskusi. Dari hasil kegiatan diharapkan para pelaku sudah memahami dan dapat mempersiapkan hal-hal yang diperlukan dan mengetahui trik-trik dalam mengakses pinjaman kredit dari perbankan. Diharapkan kegiatan pembimbingan ini dapat berlajut dengan dilakukan kegiatan pendampingan agar para pelaku dapat memperoleh hasil yang lebih maksimal.
Pengaruh Opini Audit, Financial Distress, Dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching Di Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Sambo, Eva Marin; Aurelia S , Ade
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.29

Abstract

This study aims to determine whether audit opinion, financial distress and the growth of client companies have an effect on manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with documentation techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange with a total of 139 companies, while the sample taken is 54 companies. Methods of data analysis using logistic regression analysis. The results of this study show that the Audit Opinion, Financial Distress and Growth of the Client Company have no effect on Switching Auditors at Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019.
Pengaruh Kecerdasan Spiritual Terhadap Kinerja Auditor Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Perwakilan Provinsi Sulawesi Selatan Sambo, Eva Marin; Rahayu, Andi Juliana
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.71

Abstract

Abstract: This study aims to determine the influence of Spiritual Intelligence on Auditor Performance at the Audit Board of the Republic of Indonesia Representative of South Sulawesi Province. The sampling technique uses the Nonprobability Sampling technique (convienence sampling) so that a sample of 37 respondents was obtained. Data analysis methods for hypothesis testing are performed using simple regression tests and t tests. The results of this study show that spiritual intelligence has a positive and significant effect on auditor performance. The better the spiritual intelligence, the better the auditor's performance. The r square value obtained has a moderate magnitude, this is because there are still some respondents who answer with hesitant answers and disagree on some statements.
Karakteristik Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sambo, Eva Marin; Sufiati; Sunbanu, Andika
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

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

Abstract

This study aims to determine the effect of the characteristics of the audit committee, namely the independence of the audit committee, the financial expertise of the audit committee and the frequency of audit committee meetings on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange especially during the Covid-19 pandemic. This study uses secondary data obtained from the financial statements of companies in the banking sub-sector for the 2019-2021 period in accordance with the COVID-19 pandemic using the purposive sampling method. The population in this study are banking companies listed on the Stock Exchange, the sample taken is 29 banking companies for a 3-year research period, the research sample is 87 samples. The results of the study have been tested for classical assumptions in the form of normality test assumptions. The data analysis method used logistic regression. Based on the results of the criteria obtained, there are 87 companies selected as samples, consisting of 45 non-fraud companies and 42 fraudulent companies. The results showed that the audit committee's independence variable was not significant to financial reporting fraud, while the audit committee's financial expertise and audit committee meeting frequency had a significant negative effect on financial reporting fraud during the covid-19 pandemic in banking companies listed on the Indonesia Stock Exchange.
Analisis faktor-faktor yang mempengaruhi tingkat penerimaan auditor atas perilaku audit disfungsional Sambo, Eva Marin; Hasanudin, Amelya Safitri; Haeruddin, Haeruddin
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242642

Abstract

Analisis faktor-faktor yang mempengaruhi tingkat penerimaan auditor atas perilaku audit disfungsional (Studi Empiris Pada Kantor Akuntan Publik Di Makassar). Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh faktor-faktor yang mempengerahui prilaku audit disfungsional pada kantor akuntan publik. Pengumpulan data ini menggunakan jenis deskriptif kuantitatif dengan analisis regresi linier berganda. Dengan menggunakan metode berupa angket (kuesioner). Metode analisis data menggunakan validitas, dan uji reabilitas, uji asumsi klasik, analisis regresi berganda dan uji hipotesis. Hasil penelitian menujukan bahwa pengaruh Locus of Control berpengaruh positif signifikan, Turnover Intention berpengaruh positif signifikan, dan Time budget Pressure berpengaruh Positif signifikan. Hasil pengujian hipotesis membuktikan bahwa locus of control, Turnover Intention, Time budget Pressure mempengaruhi atas prilaku audit disfungsional.
Pengaruh Tekanan Ketaatan, Pengalaman Audit Dan Audit Tenure Terhadap Audit Judgment (Studi Kasus Pada Kantor Akuntan Publik Di Makassar) Sambo, Eva Marin; Wiyana, Anim; Sufiati, Sufiati; Mokeba, Astin Yulrita
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.v6i2.6072

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Tekanan Ketaatan, Pengalaman Audit dan Audit Tenure terhadap Audit Judgement pada Kantor Akuntan Publik di Kota Makassar. Populasi dalam penelitian ini adalah 35 auditor pada 5 Kantor Akuntan Publik di Kota Makassar dengan teknik pemilihan sampel yang digunakan adalah sampel jenuh di mana seluruh populasi dijadikan sebagai sampel penelitian. Metode analisis yang digunakan adalah analisis linear berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa Tekanan Ketaatan dan Pengalaman Audit tidak berpengaruh terhadap Audit Judgement pada Kantor Akuntan Publik di Makassar, sedangkan Audit Tenure berpengaruh positif signifikan terhadap Audit Judgement pada Kantor Akuntan Publik di Makassar. Kata kunci : Tekanan Ketaatan; Pengalaman Audit; Audit tenure; Audit Judgement
Pengaruh Skeptisme Profesional, Pengalaman Kerja dan Time Budget Pressure terhadap Kualitas Audit Sambo, Eva Marin; Sufiati, Sufiati; Livia Edyson
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6391

Abstract

This study aims to determine whether the influence of professional skepticism, work experience and time budget pressure on audit quality at public accounting firm in Makassar city. Data collection using primary data obtained from a questionnaire using saturated sample technique. The population is all auditors who work at the Public Accounting Firm in Makassar, totaling 32 auditors and all of them are used as samples. The analytical method used is multiple linear analysis. Based on the results of this study, it shows that professional skepticism and work experience have no effect on audit quality at public accounting firms in Makassar, while time budget pressure has a significant positive effect on audit quality at public accounting firms in Makassar
Analysis of Diamond Fraud and Individual Morality on Village Fund Fraud Sufiati, Sufiati; Sambo, Eva Marin; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.136

Abstract

This study investigates the key drivers of village fund fraud, expanding on the established fraud diamond model. Conducted in the Patallasang sub-district of Gowa Regency, the research surveyed 51 village government officials to analyze the influence of pressure, opportunity, rationalization, capabilities, and individual morality on fraudulent activities related to village funds. The results reveal that pressure, opportunity, and rationalization have significant positive effects on village fund fraud, while capabilities and individual morality exert significant negative influences. Individual morality emerges as the most dominant factor in determining the occurrence of village fund fraud. This study contributes to the theoretical development of the fraud diamond framework by incorporating individual morality as a critical causal element in understanding fraud within the village fund context. The findings of this study hold important implications for policymakers and local government authorities tasked with mitigating fraud and ensuring the effective utilization of village funds. By addressing the multifaceted drivers identified, targeted interventions can be designed to strengthen governance, promote ethical decision-making, and safeguard the integrity of village-level financial management.
Co-Authors Anwar Anwar Aurelia S , Ade Daud, Dahniar Haeruddin Haeruddin Hala, Yusriadi Hasanudin, Amelya Safitri Livia Edyson Mokeba, Astin Yulrita Rahayu, Andi Juliana Rahman Pura, Rahman Sufiati Sufiati, Sufiati Sunbanu, Andika Wiyana, Anim