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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo BJRA (Bongaya Journal of Research in Accounting) BJRM (Bongaya Journal of Research in Management) Al-Buhuts (e-journal) MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Rini Sulistiyanti
Universitas Muhammadiyah Makassar
Humanities Economics, Econometrics & Finance Education

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Pengaruh Independensi, Skeptisme Profesionalisme dan Audit Tenure Terhadap Kemampuan Aparat Pengawasan Internal Pemerintah Mendeteksi Kecurangan Rini Sulistiyanti
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.v3i2.229

Abstract

Tujuan penelitian ini, untuk mengetahui dan menganalisis pengaruh independensi, skeptisme professional dan audit tenure terhadap kemampuan auditor mendeteksi kecurangan. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer melalui kuesioner yang langsung disebarkan. pada sampel. Populasi dalam penelitian ini adalah Aparat Pengawasan Internal Pemerintah pada Inspektorat Kota Makassar berjumlah 39 orang dan peneli menentukan sampel dengan teknik sampel jenuh. Desain penelitian regresi linier berganda. Hasil penelitian membuktikan independensi, skeptisme professional dan audit tenure berpengaruh positif dan signifikan terhadap kemampuan auditor mendeteksi kecurangan
Pengaruh Pembelajaran Akuntansi Keuangan dan Kemampuan Akademis terhadap Perilaku Hedonis Mahasiswa dalam Mengelola Keuangan Wahyuni Wahyuni; Nerinza Nerinza; Rini Sulistiyanti
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4783

Abstract

This research aims to determine the effect of learning Financial Accounting and academic abilities on students' hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1)  Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances.
Adopsi Aplikasi SI APIK pada UMKM di Kota Makassar: Integrasi Techology Acceptance Model dan Regulasi Pemerintah Fadlia Indasari; Idrawahyuni Idrawahyuni; Rini Sulistiyanti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/5q8cy560

Abstract

The adoption of digital accounting applications has become an important strategy for improving the quality of financial management among Micro, Small, and Medium Enterprises (MSMEs). Despite the increasing availability of digital technologies, the utilization of accounting applications remains relatively limited due to differences in users’ perceptions of benefits and ease of use. The implementation of the Sistem Aplikasi Pencatatan Informasi Keuangan (SI APIK), developed by Bank Indonesia, provides an opportunity to strengthen financial recording practices among MSMEs. This research examines the influence of Perceived Usefulness and Perceived Ease of Use on Intention to Use and their implications for Actual Use of SI APIK among MSMEs in Makassar City. The study also incorporates Government Regulation as a moderating variable to extend the Technology Acceptance Model (TAM) framework. A quantitative approach was employed using survey data collected from 120 MSME actors who had utilized or participated in SI APIK training programs. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that Perceived Usefulness and Perceived Ease of Use significantly enhance Intention to Use, while Intention to Use positively influences Actual Use. However, Government Regulation does not significantly moderate the relationship between Intention to Use and Actual Use. These results suggest that the adoption of SI APIK is primarily driven by users’ perceptions of utility and ease rather than external regulatory support. The findings contribute to the development of TAM in the context of digital accounting adoption among MSMEs and provide practical implications for strengthening digital transformation initiatives..
Pengaruh Nilai Tukar Dan Indeks Pasar Global Terhadap Indeks Harga Saham Gabungan Di Bursa Efek Indonesia Rahmat Hardanil; Rini Sulistiyanti; Khadijah Darwin
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 1 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i1.827

Abstract

This study aims to analyze the effect of exchange rates and global market indices on the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange for the 2020–2024 period. In the context of signaling theory, exchange rates and global market indices are considered macroeconomic signals that can influence investors' expectations and investment decisions. This study uses a quantitative approach with secondary data obtained from the official websites of Bank Indonesia, the Indonesia Stock Exchange (IDX), and Investing.com. The analytical method used is multiple linear regression with classical assumption testing, t-test, F-test, and coefficient of determination (R²). The results show that exchange rates and global market indices have a positive but not statistically significant effect on the IHSG. However, the positive direction of the relationship reflects the potential for relevant economic influences for investors. The coefficient of determination indicates that these two variables explain only 0.1% of the variation in the JCI, with the remainder influenced by other factors. This research provides implications for investors, monetary institutions, and academics to consider macroeconomic signals more closely in investment decision-making and financial analysis. Keywords: Exchange rate, Global Market Index, Composite Stock Price Index
OPTIMALISASI PEMANFAATAN AUDIT FORENSIK, AUDIT INVESTIGATIF DAN WHISTLEBLOWING SYSTEM SEBAGAI UPAYA ESKALASI KINERJA AUDITOR DALAM PENCEGAHAN FRAUD Saida Said; Rini Sulistiyanti; Idrawahyuni Idrawahyuni; Andi Arifwangsa Adiningrat
Jurnal Akuntansi Vol 12, No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i2.2557

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh audit forensik, audit investigatif, dan whistleblowing system terhadap kinerja auditor dalam pencegahan fraud. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Square (PLS). Populasi dalam penelitian ini adalah auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Sulawesi Selatan. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan SmartPLS 3.0. Teknik penarikan sampel dalam penelitian menggunakan purposive sampling, sehingga jumlah sampel sebanyak 120 auditor. Hasil penelitian menunjukkan bahwa audit forensik dan audit investigatif berpengaruh positif dan signifikan terhadap kinerja auditor dalam pencegahan fraud, di mana audit investigatif menjadi variabel yang paling dominan. Sementara itu, whistleblowing system juga berpengaruh signifikan namun menunjukkan arah pengaruh negatif terhadap kinerja auditor. Hal ini mengindikasikan bahwa efektivitas sistem whistleblowing belum berjalan optimal dan memerlukan penguatan dari segi perlindungan pelapor serta tindak lanjut laporan. Temuan ini memberikan implikasi penting bagi penguatan sistem pengawasan internal pada institusi pemerintahan.Kata Kunci: Audit Forensik, Audit Investigatif, Whistleblowing System, Kinerja Auditor, Pencegahan FraudABSTRACTThis study aims to analyze the influence of forensic audit, investigative audit, and whistleblowing system on auditor performance in fraud prevention. The research adopts a quantitative approach using the Partial Least Square (PLS) method. The population in this study consists of auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. Data were collected through the distribution of questionnaires and analyzed using SmartPLS 3.0. The sampling technique used in this study is purposive sampling, resulting in a total sample of 120 auditors. The results show that both forensic audit and investigative audit have a positive and significant effect on auditor performance in fraud prevention, with investigative audit being the most dominant variable. Meanwhile, the whistleblowing system also has a significant effect but shows a negative influence on auditor performance. This indicates that the effectiveness of the whistleblowing system has not been optimal and requires strengthening in terms of whistleblower protection and follow-up actions. These findings provide important implications for strengthening internal control systems within government institutions.Keywords: Forensic Audit, Investigative Audit, Whistleblowing System, Auditor Performance, Fraud Prevention
Co-Authors Adiningrat, Andi Arifwangsa Fadlia Indasari Idrawahyuni Idrawahyuni Khadijah Darwin Nerinza Nerinza Rahmat Hardanil Saida Said wahyuni