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The Influence of Internal Control and Probity Audit on Fraud Prevention in Procurement of Goods and Services (Study at the Palopo City Inspectorate Office) Tiara Madani. B; Andika Rusli; Sahrir
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6483

This study aims to determine the effect of internal control and probity audit on the prevention of fraud in the procurement of goods and services at the Palopo City Inspectorate office. This study uses a quantitative approach by distributing questionnaires to 31 auditors of the Palopo City Inspectorate office as respondents, who were selected through purposive sampling techniques . Data analysis was carried out using data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that internal control has a significant effect on the prevention of fraud in the procurement of goods and services and probity audit has a significant effect on the prevention of fraud in the procurement of goods and services. This study emphasizes the importance of strengthening internal control and probity audit in the supervision of goods and services as an effective effort to prevent fraud.

The Effect of Financial Literacy and Self-Control on Saving Behavior of Students of Muhammadiyah University of Palopo Melisa; Asriany; Andika Rusli
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6750

This study aims to analyze the influence of financial literacy and self-control on the saving behavior of students at the University of Muhammadiyah Palopo. The type of research conducted in this study is quantitative, by distributing questionnaires online to 97 student respondents. The sampling method used in this study is the purposive sampling technique where the determination of the sample is carried out with special considerations. The data used in this study are primary data, taken from respondents using questionnaires. The data analysis method in this study is multiple linear regression using the SPSS 26 application. The results of the t-test show that financial literacy has a significant influence on saving behavior and self-control has a significant influence on saving behavior. The results of the F test show that there is an influence between the independent variables of Financial Literacy and Self-Control simultaneously on the dependent variable of Saving Behavior.

The Effect Of Parking Retribution Receipts On The Original Revenue Of Palopo City Shinta Muhariati; Andika Rusli; Andi Dahri Adi Patra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7323

This research discusses the influence of the parking levy revenues on Palopo City's original regional income with the aim of finding out the effect of parking on Palopo City's original regional income (PAD). Using primary data taken was then processed using SPSS 26 using a simple regression analysis method because it only has variables including parking fees and local revenue, the results of the research show that there is a significant influence between the parking fee on original income area of Palopo City through SPPS 26 testing using a simple regression analysis method because it only has 2 variables including parking fees and local original income. The results of the hypothesis test proved that there was a significant influence between the parking levy variable and the local revenue variable in Palopo City.

Prospek Penerapan Blockchain Dalam Pengelolaan Zakat Untuk Meningkatkan Kepercayaan Muzakki Ervia Pratiwi; Abid Ramadhan; Andika Rusli
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/4d4p6135

Tujuan dari penelitian ini adalah untuk mengeksplorasi prospek penerapan teknologi blockchain dalam pengelolaan Zakat di Indonesia untuk meningkatkan transparansi, efisiensi, dan akuntabilitas dalam pendistribusian dana Zakat. Pengelolaan zakat di Indonesia masih menghadapi berbagai tantangan, terutama dalam hal transparansi dan akuntabilitas, yang dapat menurunkan kepercayaan Muzakki terhadap lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi pada Badan Pengumpul Zakat Kota Palopo untuk mengetahui potensi dan hambatan penerapan blockchain dalam sistem Zakat. Hasil kajian menunjukkan bahwa teknologi blockchain mampu mencatat transaksi zakat secara permanen, tidak dapat diubah, serta memungkinkan Muzakki memantau penyaluran zakat kepada Mustahiq secara real time. Dengan sistem yang terdesentralisasi, blockchain dapat mengurangi risiko penyalahgunaan dana, meningkatkan efisiensi pengumpulan dan penyaluran Zakat, serta memastikan dana Zakat digunakan sesuai peruntukannya. Akan tetapi, pengenalan teknologi ini masih menghadapi banyak kendala. Ini termasuk infrastruktur teknologi yang terbatas, regulasi yang tidak mendukung, kurangnya literasi digital di kalangan penduduk, dan biaya implementasi yang relatif tinggi.

The Effect Of Parking Retribution Receipts On The Original Revenue Of Palopo City Shinta Muhariati; Andika Rusli; Andi Dahri Adi Patra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7323

This research discusses the influence of the parking levy revenues on Palopo City's original regional income with the aim of finding out the effect of parking on Palopo City's original regional income (PAD). Using primary data taken was then processed using SPSS 26 using a simple regression analysis method because it only has variables including parking fees and local revenue, the results of the research show that there is a significant influence between the parking fee on original income area of Palopo City through SPPS 26 testing using a simple regression analysis method because it only has 2 variables including parking fees and local original income. The results of the hypothesis test proved that there was a significant influence between the parking levy variable and the local revenue variable in Palopo City.

The Influence of Internal Control and Probity Audit on Fraud Prevention in Procurement of Goods and Services (Study at the Palopo City Inspectorate Office) Tiara Madani. B; Andika Rusli; Sahrir
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6483

This study aims to determine the effect of internal control and probity audit on the prevention of fraud in the procurement of goods and services at the Palopo City Inspectorate office. This study uses a quantitative approach by distributing questionnaires to 31 auditors of the Palopo City Inspectorate office as respondents, who were selected through purposive sampling techniques . Data analysis was carried out using data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that internal control has a significant effect on the prevention of fraud in the procurement of goods and services and probity audit has a significant effect on the prevention of fraud in the procurement of goods and services. This study emphasizes the importance of strengthening internal control and probity audit in the supervision of goods and services as an effective effort to prevent fraud.

The Effect of Financial Literacy and Self-Control on Saving Behavior of Students of Muhammadiyah University of Palopo Melisa; Asriany; Andika Rusli
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6750

This study aims to analyze the influence of financial literacy and self-control on the saving behavior of students at the University of Muhammadiyah Palopo. The type of research conducted in this study is quantitative, by distributing questionnaires online to 97 student respondents. The sampling method used in this study is the purposive sampling technique where the determination of the sample is carried out with special considerations. The data used in this study are primary data, taken from respondents using questionnaires. The data analysis method in this study is multiple linear regression using the SPSS 26 application. The results of the t-test show that financial literacy has a significant influence on saving behavior and self-control has a significant influence on saving behavior. The results of the F test show that there is an influence between the independent variables of Financial Literacy and Self-Control simultaneously on the dependent variable of Saving Behavior.

Determinasi Akuntabilitas Pengelolaan Keuangan Daerah: (studi kasus pada pemerintah kota palopo) Amanda Amanda; Halim Usman; Andika Rusli
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5859

Accountability in regional financial management is a crucial element in realizing transparent, effective, and responsible governance. This study aims to examine the extent to which public participation and internal supervision affect accountability in regional financial management. This study uses a quantitative method involving 80 respondents consisting of people who have been involved in development planning discussions and government officials within the Palopo City Government. Data were obtained through questionnaires and analyzed using a statistical approach. The results of the analysis show that both public participation and internal supervision have a positive and significant influence on accountability in regional financial management. This finding confirms that increasing public participation and strengthening internal supervision mechanisms play an important role in building more accountable regional financial management.

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