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All Journal BJRA (Bongaya Journal of Research in Accounting) Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Muhammad Suun
Universitas Muslim Indonesia
Economics, Econometrics & Finance Social Sciences

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Analisis Standar Belanja Dan Kewajaran Anggaran Pada Dinas Kesehatan Kabupaten Sinjai Ulfah Nas; Muhammad Suun; Fadliah Nasaruddin
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 2 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.227

Abstract

Penelitian ini bertujuan untuk mengetahui mengetahui penerapan Analisis Standar Belanja dan kewajaran anggaran Pemerintah Daerah Kabupaten Sinjai Tahun Anggaran 2018. Jenis data dalam penelitian ini adalah data sekunder. Sedangkan sumber data dari penelitian ini adalah dokumen pelaksanaan anggaran Organisasi Perangat Daerah (DPA-OPD) Dinas Kesehatan Kabupaten Sinjai tahun anggaran 2018. Hasil penelitian menunjukkan bahwa: 1) Proses analisis dan penerapan Analisa Standar Belanja (ASB) Dinas Kesehatan Kabupaten Sinjai menunjukkan nilai minimal untuk batas terendah kewajaran biaya yang harus dilakukan untuk menilai penggunaan anggaran, sedangkan nilai maksimum digunakan untuk batas tertinggi dalam penggunaan anggaran. 2) Secara keseluruhan dari 36 kegiatan untuk 6 (enam) kategori kelompok ASB pada Dinas Kesehatan hanya 3 (tiga) kegiatan yang wajar, selebihnya dalam kategori tidak wajar, yaitu underfinance (kekurangan pembiayaan) sebanyak 19 kegiatan dan overfinance sebesar 14 kegiatan
Moderating Ethics Auditors Influence of Competence, Accountability On Audit Quality Hajering Hajering; Muhammad Suun; Muslim Muslim
Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.614

Abstract

The purpose of this study is to determine the extent of competence, accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality. The population in this study amounted to 55 auditors consisting of 10 Public Accountant Firms (PAF) that are officially registered in Makassar City and the sampling using census sampling techniques by taking all samples that are in the population. This research was conducted using quantitative data collection methods using field research by collecting field data using a questionnaire method distributed directly to the Auditor of the Public Accountant Office (PAO) in the Makassar area. Data analysis uses the Partial Least Square (PLS) approach. The result showed that Auditor Competency and Accountability had a positive and significant effect on audit quality. Competence and accountability have a positive and significant effect on audit quality by moderating auditor ethics.
An empirical investigation: The impact of audit learning types on students' confidence and competence during the COVID-19 Pandemic era Syamsuri Rahim; Muhammad Suun; Siti Nurhayani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.720

Abstract

The primary aim of this study is to examine the practical effects of various forms of audit learning, including synchronous learning, asynchronous learning, and blended learning, on students' levels of confidence and competence throughout the COVID-19 pandemic timeframe. This study employs a quantitative research strategy that incorporates primary data collection methods. The research sample comprised accounting students enrolled at Universitas Muslim Indonesia Makassar in 2019. The methodology employed involves utilizing multiple linear regression analysis with the assistance of SPSS software version 22. The results of this study demonstrate that the variables related to the kind of audit learning, such as synchronous learning, asynchronous learning, and blended learning, have a statistically significant influence on the degree of competency students exhibit. The impact of various learning modalities, including synchronous, asynchronous, and blended learning, on the self-assurance of female students is significant and warrants further investigation. The results of this study indicate that various methods of acquiring knowledge, such as synchronous, asynchronous, and hybrid approaches, significantly influence students' levels of competence and self-assurance. Universities and educational institutions can utilize this to develop more effective learning approaches, particularly in times of urgency like the COVID-19 pandemic. Subsequent investigations should explore possible mediators impacting the correlation between learning styles and student aptitude and self-assurance.
Co-Authors Fadliah Nasaruddin Muslim Muslim Siti Nurhayani Syamsuri Rahim Ulfah Nas