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All Journal Jurnal Buana Akuntansi
Tenriwaru Tenriwaru
Universitas Muslim Indonesia, Makassar, Indonesia
Economics, Econometrics & Finance

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Implementasi Audit Lingkungan di Kawasan Pesisir Pantai ( Studi Kasus Pantai Di Makassar ) Tenriwaru Tenriwaru; Popy Alfisyhar
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3654

Abstract

Environmental audits can be used to assess how auditing helps manage risks and reduce new obligations. Environmental audit is oriented to managing the environment, which is considered important and successful for the object being measured to improve environmental performance. This research was conducted to find out the efforts made by the government in protecting the environment, especially in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach because environmental audits play an important role in preventing waste pollution and environmental damage due to the low awareness of the local community and local tourists who come to visit the area. this. This study uses primary data obtained directly through direct interviews with the sub-district and coastal communities of Lae-Lae Island and Tanjung Bayang Beach. The data collection method used is qualitative by using a narrative analysis approach. Instruments that support this research are mobile phones, stationery, documentation related to this research locus. The results of this study indicate that environmental audits in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach have never been carried out. In overcoming environmental problems, the government and the community are trying to protect their environment by carrying out community service activities every week and especially on Lae-Lae Island, a government program is being held, namely the procurement of a Tangkasaki boat.
Taro Ada Taro Gau Sebagai Indikator Kinerja Auditor Wanita Di Kantor Akuntan Publik Kota Makassar Tenriwaru Tenriwaru; Yabanila Yabanila; Reza Ramdani
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5834

Abstract

The purpose of this research is to find out how taro ada taro gau is understood as an indicator of the performance of female auditors and to find out how a female auditor carries out performance using the term taro ada taro gau principle as motivation in completing work. This research was conducted from February to April 2023 at the Makassar City Public Accounting Office. The type of data used in this research is qualitative data. The data sources in this research are primary data obtained directly from interviews and secondary data. The results of this research show that the understanding of the taro ada taro gau philosophy among female auditors at the Makassar Public Accounting Firm is proven to mean that each auditor understands and applies and makes the principles held have an influence on the auditor's performance. This is what can be seen in the attitude of the female auditors at the Makassar Public Accounting Firm in carrying out their duties with good self-control as a form of siri. The values ​​of the Taro Ada Taro Gau philosophy as motivation to complete the work of female auditors are carried out well. The internalization of the values ​​of the Taro Ada Taro Gau philosophy can be seen from the formation of the character of a female auditor who speaks well, is friendly and respects others.
Co-Authors Popy Alfisyhar Reza Ramdani Yabanila Yabanila