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All Journal FINANCIAL : JURNAL AKUNTANSI JURNAL EKSBIS Al-Kharaj: Journal of Islamic Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Bima Journal : Business, Management and Accounting Journal Journal of Applied Business, Taxation and Economics Reseach Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Entrepreneur, Business and Management Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI)
Halim Usman, Halim
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS DANA DESA: (Studi Kasus di Kecamatan Belopa Utara) Juhria; Usman, Halim; Suardi, Ahmad
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 3 (2023): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i3.16

Abstract

ABSTRAK Kasus korupsi pada sektor anggaran Dana Desa menjadi kasus yang terbanyak dibandingkan korupsi pada sektor lainnya. Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian intern dan kompetensi aparatur desa terhadap akuntabilitas dana desa di Kecamatan Belopa Utara. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Data yang digunakan adalah data primer. Metode pengambilan sampel menggunakan metode purpossive sampling dengan jumlah sampel sebanyak 60 responden. Metode pengumpulan data yaitu survey dengan menggunakan kuesioner yang dibagikan kepada responden. Skala pengukuran data yaitu skala likert. Analisis pengaruh variabel menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan pengaruh sistem pengendalian intern dan kompetensi aparatur desa tidak berpengaruh positif dan tidak signifikan terhadap akuntabilitas dana desa. ABSTRACT Corruption cases in the Village Fund budget sector are the most cases compared to corruption in other sectors. This study aims to determine the effect of the internal control system and the competence of the village apparatus on the accountability of village funds in North Belopa District. This research is a research with a quantitative approach. The data used is primary data. The sampling method used purposive sampling method with a total sample of 60 respondents. The data collection method is a survey using a questionnaire distributed to respondents. The data measurement scale is the Likert scale. Analysis of the influence of variables using multiple linear regression analysis method. The results of this study indicate that the influence of the internal control system and the competence of the village apparatus has a negative but not significant effect on the accountability of village funds.
Pengaruh Kompetensi, Independensi, Prefesionalisme Auditor Terhadap Kualitas Audit Pada PT Pengadaian ( Persero) Cabang Palopo Adila, Nur; Usman, Halim; Mustafa, Sri Wahyuni
Jurnal Ekonomi Kreatif Indonesia Vol. 2 No. 2 (2024): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v2i2.45

Abstract

ABSTRAK Perusahaan Badan Usaha Milik Negara (BUMN) yang ada di Indonesia wajib memiliki unit audit internal guna untuk membantu dalam memastikan sistem pengendalian internal. Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi, Independensi, Prefesionalisme Auditor Terhadap Kualitas Audit Pada PT Pengadaian (Persero) Cabang Palopo. Metode penelitian bersifat kuantitatif dengan menggunakan aplikasi SPSS. Populasi dan sampel berasal dari karyawan PT. Pegadaian (Persero) yang berjumlah 40 orang. Hasil penelitian menunjukkan bahwa variabel Kompetensi, Independensi, Prefesionalisme Auditor berpengaruh terhadap Kualitas Audit. ABSTRACT State-Owned Enterprises (BUMN) companies in Indonesia are required to have an internal audit unit to assist in ensuring the internal control system. This study aims to determine the effect of competence, independence, professionalism of auditors on audit quality at PT Pengadaian (Persero) Palopo Branch. The research method is quantitative using the SPSS application. The population and sample came from 40 employees of PT Pegadaian (Persero). The results showed that the variables of Competence, Independence, Auditor Professionalism had an effect on Audit Quality.
Community Service Mentoring UKM Muda Karya Towards Nationally Competitive SMEs Based on Digital Usman, Halim; Mustafa, Sri Wahyuny; Sukri, Sukri; Riyanti, Riyanti; Rosdiana, Siti
Journal of Entrepreneur, Business and Management Vol 2, No 3 (2024): Journal Of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v2i3.142

Abstract

MSME development requires a holistic and ecosystem-based approach, covering at least 6 aspects: policy, financial access, market, human resource capacity, mentoring and culture. Digitalization plays an important role in combining these six components and further accelerating MSME development programs. Organic farming is now starting to be widely known in the community along with a healthy lifestyle. Many organic farming actors have emerged along with the increasingly open market share. UKM Muda Karya is one of the UKM in Palopo City that produces Bokasi Compost Fertilizer and intends to become a DIGITAL-BASED UKM, but the UKM still has several problems in realizing this desire. The purpose of this activity is to 1) resolve the problems faced by UKM Muda Karya Partners, 2) Implement the Merdeka Belajar Kampus Merdeka program, 3) increase the number of digital-based MSMEs.Keywords: Digitalization, SMEs, MBKM, Kaizen, Muda Karya
OPINI AUDIT GOING CONCERN DALAM MEMODERASI HUBUNGAN ANTARA FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Ikrianti, Ikrianti; Usman, Halim; Jasman, Jumawan
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 2 No. 3 (2025): March
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v2i3.91

Abstract

ABSTRAK Sikap independen menjadi sifat utama seorang auditor agar tidak mudah dipengaruhi oleh berbagai kepentingan. Penelitian ini bertujuan untuk menguji secara empiris opini audit going concern dalam memoderasi hubungan antara financial distress terhadap auditor switching pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini adalah kuantitatif dengan mnggunakan data sekunder dangan teknik dokumentasi. Populasi yang digunakan dalam penelitian ini adalah 25 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Periode observasi dalam penelitian ini dari tahun 2014 sampai 2018. Teknik pengumpulan sampel dilakukan dengan metode purposive sampling yaitu dengan menggunakan kriteria tertentu. Sampel pada penelitian ini sebanyak 11 perusahaan makanan dan minuman. Dengan teknik analisis data yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan bahwa variabel financial distress berpengaruh signifikan terhadap auditor switching. Dan variabel opini audit going concern tidak mampu memoderasi hubungan antara financial distress terhadap auditor switching. Kata Kunci: Opini Audit Going Concern, Financial Distress, Auditor Switching ABSTRACT An independent attitude is the main characteristic of an auditor so that he is not easily influenced by various interests. This study aims to test empirically going concern audit opinion in moderating the relationship between financial distress and auditor switching at food and beverage companies listed on the Indonesia Stock Exchange. This research method is quantitative by using secondary data with documentation techniques. The population used in this study were 25 food and beverage companies listed on the Indonesia Stock Exchange. The observation period in this study was from 2014 to 2018. The sample collection technique was carried out by the purposive sampling method, namely by using certain criteria. The samples in this study were 11 food and beverage companies. With the data analysis technique used is panel data regression. The results showed that the financial distress variable have a significant effect on auditor switching. And going concern audit opinion variable is not able to moderate the relationship between financial distress and auditor switching. Keywords: Tax Avoidance, Firm Value
The Effect of The Implementation of Good Governance and Internal Control on The Performance of Local Government Financial Management in Palopo City Sabnur, Aulia Ihfa; Usman, Halim; Dasila, Rifqa Ayu
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 4 (2025): April 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i4.415

Abstract

Financial management in local governments plays a crucial role in achieving development goals and improving the welfare of local communities. To achieve optimal performance in financial management, local governments are expected to adopt good governance principles and implement an effective internal control system. This study aims to analyze the impact of the implementation of good governance and internal control on the financial management performance of local governments in Palopo City. A quantitative method was used with data collected through questionnaires distributed to 50 employees at the Regional Financial and Asset Management Agency (BPKAD) and the Inspectorate of Palopo City. The results of the study indicate that internal control and the implementation of good governance have a positive effect on financial management performance.
THE INFLUENCE OF ACCOUNTABILITY TRANSPARENCY AND AMIL LITERACY ON MUZAKKI'S TRUST IN PAYING ZAKAT IN PALOPO CITY (Empirical Study of BAZNAS Palopo City) Fachri, Andi Muhammad; Usman, Halim; Sahrir, Sahrir
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.690

Abstract

Baznas that has good accountability, good transparency and good amil literacy so that it can be conducive tends to be able to increase muzakki trust effectively. The purpose of this study is to evaluate how muzakki trust is influenced by accountability, transparency, and amil literacy. Muzakki in Palopo City became the research population totaling 115 respondents, and a sample of the entire population was taken. Online questionnaires were used to collect primary data for this quantitative research. which were analyzed using the SPSS 25 application, using data analysis approaches such as instrument testing, multiple linear regression testing, and hypothesis testing. The t-test results show that accountability has a significant and positive effect on muzakki trust. In addition, transparency and amil literacy have a positive effect. Meanwhile, the f-test shows that simultaneously, accountability, transparency, and amil literacy have a positive and significant effect on muzakki trust
Determinants of the Quality of Government Financial Reports (Study in Villages in North Belopa District) Anugrah Sari, Rinda; Usman, Halim; Riyanti, Riyanti
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

This study analyzes the factors that influence the quality of village government financial reports in North Belopa District, focusing on HR competency and leadership style using a quantitative approach. Data were collected through questionnaires from 39 respondents who were fully selected, and analyzed with SPSS. The results show that the quality of financial reports is influenced by HR and effective leadership style to improve transparency and accountability of village financial reports.
The Role of the Internal Control System on the Management Performance of Batara Guru Hospital Belopa City, Luwu Regency Rahmi, Rahmi; Usman, Halim; Pratiwi, Indah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.643-650

Abstract

This study aims to determine the role of the internal control system on the management performance of Batara Guru Hospital. The method used is quantitative research with data collection through questionnaires. The population is 127 employees, and the sampling technique used is full sampling, but only 70 respondents provided complete data. Data analysis was carried out using simple linear regression using SPSS version 21. The results of the study indicate that the internal control system has a significant effect on management performance. This finding emphasizes the importance of strengthening internal control as a strategic tool in supporting the achievement of organizational goals and improving service quality. The novelty of this study lies in its focus on regional health service institutions that are rarely studied with a quantitative approach based on empirical data. Its originality is strengthenend by the use of empirical data directly from employees and a relevant quantitative approach. Conclusion an effective internal control system is essential for management performance. Hospitals are advised to continue to strengthen this system for better service.
PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA KEUANGAN PADA USAHA MIKRO KECIL MENEGAH DI KECAMATAN MASAMBA Karisma, David; Bachri, Samsul; Usman, Halim
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5669

Abstract

Pengetahuan tentang literasi dan inklusi keuangan sangat penting bagi UMKM untuk kinerja dan keberlangsungan usaha. Hambatan dalam akses lembaga keuangan termasuk ketidaksesuaian persyaratan pinjaman dan tinggi suku bunga. Hal ini membuat penerapan inklusi keuangan krusial. Rendahnya literasi keuangan merugikan individu dalam mengelola uang. Di Kecamatan Masamba, dengan 3.057 UMKM, kurangnya pemahaman tentang keuangan menjadi tantangan. Banyak UMKM yang tidak mengatur keuangan dengan baik, sehingga pengembangan usaha perlu fokus pada rencana strategi dan pengelolaan keuangan yang lebih baik. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan jumlah sampel 97 UMKM di Kecamatan Masamba. Jenis data yang digunakan adalah data primer dan data sekunder yang diperoleh menggunakan angket (Kuesioner) Secara Online.Teknik analisis data menggunakan Uji analisis regresi linier berganda dan Uji hipotesis Menggunakan Software SPSS. Hasil uji T menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap kinerja keuagan pada UMKM kecamatan Masamba dan Inklusi Keuangan berpengaruh positif dan signifikan terhadap Kinerja keuangan pada UMKM kecamatan Masamba . Hasil uji F menunjukkan bahwa secara bersama literasi keuangan dan inklusi keungan berpegaruh positif dan signifikan terhadap keuagan Kinerja pada UMKM kecamatan Masamba. Kata Kunci : Literasi keuangan, Inklusi Keuangan, Kinerja Keuangan UMKM.
The Influence Of Perception, Motivation And Financial Rewards On Accounting Students' Career Interest In Become Public Accountants Eldad; Antong; Usman, Halim
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7722

Abstract

This study aims to determine the influence of perception, career motivation, and financial rewards on accounting students' career interest in becoming Public Accountants at the University of Muhammadiyah Palopo. This study uses a quantitative method to analyze the relationship between the independent and dependent variables. The sampling technique uses the Slovin formula. The results show that career motivation and financial rewards have a significant effect on accounting students' career interest in becoming Public Accountants, while perception does not have a significant effect on accounting students' career interest in becoming Public Accountants. These findings indicate that motivational factors and financial incentives play an important role in attracting accounting students' career interest in becoming Public Accountants. This study provides insights that can be used in developing educational strategies and policies for the accounting profession, particularly in shaping students' interest in the Public Accounting profession.
Co-Authors ADILA, NUR Ahmad Suardi, Ahmad Antong Antong Antong, Antong Anugrah Sari, Rinda Azzahra, Andi Mutiara Dasila, Rifqa Ayu Eldad Fachri, Andi Muhammad Hapid Hapid, Hapid Ikrianti, Ikrianti Indah Pratiwi Juhria Jumawan Jasman Karisma, David Middin, Muslianti Mustafa, Sri Wahyuny Rahmi Rahmi Riyanti Riyanti Rosdiana, Siti Sabnur, Aulia Ihfa Sahrir, Sahrir Samsul Bachri, Samsul sukri Sukri, sukri