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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 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 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 PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI : THE EFFECT OF INTERNAL CONTROL, FOLLOW-UP OF AUDIT FINDINGS ON FRAUD PREVENTION WITH THE QUALITY OF FINANCIAL REPORTS AS MEDIATION Middin, Muslianti; Antong, Antong; Usman, Halim
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.402-420

Abstract

This study examines the impact of internal control & follow-up audit findings on fraud prevention, with the quality of financial reports as mediation at the Luwu Raya Inspectorates, using quantitative methods & analyzed using a descriptive approach. The population includes all auditors at the Luwu Raya Inspectorates, the sampling technique uses a saturated sample where all members of the population are sampled, the sample in this study is all auditors at the Luwu Raya Inspectorates with 61 respondents. Data analysis using SEM-PLS (SmartPLS). The research results show that internal control, follow-up on audit findings and the quality of financial reports have a significant influence on fraud prevention. Then, internal control & the follow-up of audit findings have a significant effect on the quality of financial reports, as well as the relationship between follow-up audit findings through the quality of financial reports on fraud prevention where the quality of financial reports is able to mediate the follow-up of audit findings on fraud prevention. Meanwhile, the relationship between internal control through the quality of financial reports on fraud prevention does not have a significant effect.
Influence Of Machiavellianism, Love of Money, And Religiosity On The Tendency of Fraud Accounting In Luwu Raya: A Quantitative Study With Smart-PLS Widyananda, Indah; Antong, Antong; Usman, Halim
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.839-848

Abstract

Purpose: This study aims to examine the influence of Machiavellianism, love of money, and religiosity on the tendency of accounting fraud among public sector employees in the Luwu Raya area. Methodology: This research employs a quantitative approach with a survey design. Data were collected through purposive sampling using structured questionnaires distributed to public sector employees who met the research criteria. The data were analyzed using Partial Least Squares (PLS) with SmartPLS 4 to test the proposed hypotheses. Results: The results indicate that Machiavellianism has a positive and significant effect on the tendency of accounting fraud, while love of money shows no significant effect. Religiosity is found to have a negative and significant effect on fraud tendency, indicating its role in suppressing unethical behavior. Novelty: This study integrates psychological traits and moral values into a single empirical model to explain accounting fraud tendencies in the public sector context. Findings: Religiosity functions as a moral control mechanism that can reduce fraudulent behavior, while Machiavellian traits increase fraud risk. Originality: The originality of this study lies in its empirical evidence from Indonesian public sector employees, a context that remains underexplored in fraud behavior research. Conclusions: Strengthening ethical character and religious values is essential for fraud prevention in public sector organizations. Type of Paper: Empirical Research Paper.
Analysis of SIPD-RI Implementation on Financial Report Quality with Accountability as an Intervening Variable Satrio, Satrio; Usman, Halim; Ayu Dasila, Rifqa
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23302

Abstract

This study aims to analyze the direct and indirect influence of the implementation of the Regional Government Information System of the Republic of Indonesia (SIPD-RI) on the quality of financial reports, with accountability as an intervening variable, in the Palopo City Regional Government. This research uses a quantitative approach with a survey method applied to 157 respondents who are local government officials involved in financial management and reporting. Data was collected thru questionnaires and analyzed using path analysis to test the causal relationships between the research variables. The research results indicate that the implementation of SIPD-RI directly and significantly affects the quality of financial reports and accountability. Accountability was also proven to significantly influence the quality of financial reports and to mediate the effect of SIPD-RI implementation on the quality of financial reports. This finding confirms the importance of strengthening infrastructure, training, and management commitment in supporting the optimization of SIPD-RI and accountability to improve the quality of regional financial reports. This research contributes to the development of more transparent, accountable, and high-quality local financial governance, and serves as a reference for local governments and subsequent researchers in optimizing the implementation of SIPD-RI
The Effect of Work Environment and Supervisors' Support on Employee Retention in Indonesian Sharia Bank Palopo City Rohimah, Innayatul; Saharuddin, Saharuddin; Usman, Halim
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.593

Abstract

Source Power man is asset strategically decisive​ sustainability and excellence competitive organizations , including in industry Islamic banking . Bank Syariah Indonesia, Palopo City Keep going make an effort maintain power Work professional through creation environment conducive work​ as well as strengthening support leadership . Research This aim For analyze influence environment work and support superior to retention employees at Bank Syariah Indonesia in Palopo City . Research use approach quantitative with method survey through distribution questionnaire to all over population consisting of of 50 employees . Data processed use analysis multiple linear regression with SPSS software. Environment Work influential positive However No significant to retention employees . On the other hand , support superior influential positive and significant to retention employees . In simultaneous , both variables influential significant to retention employee with mark coefficient determination of 0.960, which means 96% of the variation retention employee can explained by the environment work and support superiors , while 4% is influenced by other variables outside the model. Findings This confirm that support superior is more factors​ dominant in increase retention employees at Bank Syariah Indonesia in Palopo City . Research This give implications for management For strengthening retention strategies through improvement quality connection Work between leaders and employees .
Influence Perception Employer Branding and Employer Experience to Turnover Intention Employee in PT. Kalla Arebama Rubo, Nurfadilla; Saharuddin, Saharuddin; Usman, Halim
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.599

Abstract

Study This aim For know influence Perception of employer branding and employer experience on turnover intention of PT Kalla employees Arebama which operates in the 3T sub-district area Rampi , Regency North Luwu . Research use design descriptive quantitative with population as many as 120 employees and samples 92 respondents which is determined through formula Slovin. Collection data done use questionnaire with the Pearson Product Moment validity test and the Cronbach Alpha reliability test which shows all over valid and reliable instruments . Data analysis using multiple linear regression, t-test, F-test, and coefficients determination. Research results show that employer branding and employer experience are partial and simultaneous influential significant towards turnover intention. The more positive perception employee to image company as well as the more Good experience the work they do feel , then the more low intention they For leave work . Coefficient determination show that second variables independent capable explains 75% of the variation in turnover intention, whereas the rest influenced other variables outside research . Findings study This confirm that success company in suppress turnover no only determined by compensation , but also by reinforcement image company as place interesting work​ as well as creation experience positive and meaningful work​ for employee .
Co-Authors ADILA, NUR Ahmad Suardi, Ahmad Antong Antong Antong, Antong Anugrah Sari, Rinda Ayu Dasila, Rifqa Azzahra, Andi Mutiara Dasila, Rifqa Ayu Eldad Fachri, Andi Muhammad Hapid Hapid, Hapid Ikrianti, Ikrianti Indah Pratiwi Juhria Jumawan Jasman Middin, Muslianti Mustafa, Sri Wahyuny Rahmi Rahmi Riyanti Riyanti Rohimah, Innayatul Rosdiana, Siti Rubo, Nurfadilla Sabnur, Aulia Ihfa Saharuddin Sahrir, Sahrir Satrio Satrio sukri Sukri, sukri Widyananda, Indah