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All Journal JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan AKRUAL: Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research International Journal of Engagement and Empowerment (IJE2) Media Akuntansi Perpajakan
Muntu Abdullah, Muntu
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE EFFECT OF HUMAN RESOURCES COMPETENCE ON THE GOVERNMENT IMPLEMENTATION OF INTERNAL CONTROL SYSTEM, ACCRUAL BASED ACCOUNTING STANDARDS AND THE QUALITY OF LOCAL GOVERNMENT’S FINANCIAL REPORT Razak, Jaeluddin; Abdullah, Muntu; Dali, Nasrullah
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 2, No 2 (2017): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1315.633 KB) | DOI: 10.33772/jpep.v2i2.8087

Abstract

The study aimed to find out the effect of human resources competence towards the quality of Local Government financial report in Konawe Regency through implementing internal control systems and accrual based accounting standards as the intervening variables. Population of the study was the entire SKPD (Government Agency) under the Government of Konawe Regency and the respondents of the study were selected through purposive sampling technique. The respondent in this study was the officials of Pejabat Penatausahaan Keuangan Satuan Kerja Perangkat Daerah (PPK-SKPD) which consisted of 52 numbers. Data in this study was analyzed descriptively and inferentially utilizing SPSS Software 20 through Path Analysis.The reseach result show that, the competence of human resources had a positively significant effect into the implementation of government internal control systems. The variable of human resources competence had a positively significant effect into the implementation of accrual based accounting standards. The variable of human resources competence positively and significant affected the quality of financial report of the local government. The variable of government internal control systems had a positively significant effect into the quality of financial report of the local government. The variable of accrual based accounting standardshad a positively significant effect towards the quality of financial report of the local government. The variable of human resources competence had a positively significant effect on the quality of financial report of the local government through the implementation of government internal control systems, and the variable of human resources competence had a positively significant effect towards the quality of financial report through the implementation of accrual based accounting standards. Keywords: Human Resources Competence, Government Internal Control Systems,     Accrual Based Aaccounting Standards, The Quality of Government Financial Reports.
PENGARUH PROFESIONALISME TERHADAP KINERJA AUDITOR MELALUI KEPUASAN KERJA PADA BPKP PROVINSI SULAWESI TENGGARA Garusu, Ilham Akbar; Awaluddin, H. Ishak; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 5, No 1 (2020): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v5i1.12550

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profesionalisme terhadap Kinerja Auditor BPKPProvinsi Sulawesi Tenggara melalui Kepuasan Kerja.Penelitian ini menggunakan data primer melaluikuesioner.Responden dalam penelitian ini adalah seluruh auditor yang ada di BPKP Provinsi SulawesiTenggara.Analisis data yang digunakan dalam penelitian ini adalah tehnik analisis jaluryang diolah melaluisoftware SPSS versi 21, yang dijelaskan dengan statistik deskriptif dan statistik inferensial.Hasil penelitiandidapatkan hasil pengujian hipotesis menunjukkan bahwa secara parsial profesionalisme berpengaruh positifsignifikan terhadap kinerja auditor. Profesionalisme berpengaruh positif signifikan terhadap kepuasan kerja,kepuasan kerja berpengaruh positif signifikan terhadap kinerja auditor.Sedangkan Profesionalisme melaluikepuasan kerja berpengaruh positif tidak signifikan terhadap kinerja auditor.Kata Kunci : Profesionalisme, Kepuasan Kerja, Kinerja Auditor.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH PERAN MODERASI GAYA KEPEMIMPINAN (Studi Pada Pemerintah Kota Kendari) Irfan, Irfan; Akib, Mulyati; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 5, No 2 (2020): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v5i2.854

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh moderasi gaya kepemimpinan terhadap pengaruh partisipasi penyusunan anggaran terhadap  kinerja aparat pemerintah daerah pada Pemerintah Kota Kendari. Metode yang digunakan adalah metode survei. Pengumpulan data dilakukan secara cross-section dengan menggunakan instrumen berupa Angket. Populasi penelitian ini adalah seluruh semua pejabat yang terlibat langsung dengan pengelolaan keuangan yang meliputi Kepala OPD, Sekretaris dan Bendahara dengan jumlah 126 pada 42 OPD di Kota Kendari. Alat analisis yang digunakan dalam penelitian ini adalah analisis inferensial dengan menggunakan regresi model Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: (1) partisipasi penyusunan anggaran berpengaruh positif, namum tidak signifikan terhadap kinerja aparat OPD Kota Kendari;  dan (2) gaya kepemimpinan memoderasi hubungan antara partisipasi penyusunan anggaran terhadap kinerja aparat OPD Kota Kendari. Kata Kunci: Partisipasi Penyusunan Anggaran, Gaya Kepemimpinan, Kinerja Aparat.
Pengaruh Self Assessment System dan Pelaporan Surat Pemberitahuan (SPT) Terhadap Kepatuhan Wajib Pajak Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Kendari Rauf, Dian Mayafaty; Awaluddin, Ishak; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 5, No 2 (2020): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v5i2.855

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Self Assessment System dan Pelaporan Surat Pemberitahuan (SPT) Terhadap Kepatuhan Wajib Pajak Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Kendari. Penelitian ini menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah seluruh pelaku UMKM yang ada di Kota Kendari. Variabel dalam penelitian ini adalah Self Assessment System dan Pelaporan SPT sebagai variabel bebas, serta Kepatuhan Wajib Pajak sebagai variabel terikat.Analisis data yang digunakan dalam penelitian ini adalah tehnik analisis regresi linier berganda yang diolah melalui software IBM SPSS versi 21, yang dijelaskan dengan statistik deskriptif dan statistik inferensial. Berdasarkan hasil penelitian didapatkan hasil pengujian hipotesis menunjukkan bahwa secara parsial self assessment system berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai probability 0.034 < 0.05, dan pelaporan SPT berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai probability 0.000 < 0.05.Kata Kunci : Self Assessment System, Pelaporan SPT, Kepatuhan Wajib Pajak.
KENDALA DALAM IMPLEMENTASI TRANSAKSI NON TUNAI DI LINGKUP PEMPROV SULAWESI TENGGARA Saputra, Deny Erdian; Anto, La Ode; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.21418

Abstract

Penelitian ini bertujuan untuk mengidentifikasi menganalisis 1) kendala yang dihadapi dalam rangka implementasi transaksi non tunai di lingkup pemerintah Provinsi Sulawesi Tenggara dan 2) upaya yang telah dilakukan dalam mengatasi kendala yang dihadapi dalam rangka implementasi transaksi non tunai di lingkup pemerintah Provinsi Sulawesi Tenggara. Jenis penelitian ini adalah jenis penelitian deskriptif kualitatif. Sumber data dalam penelitian ini adalah data primer dan data sekunder.Hasil penelitian menemukan bahwa 1)Kendala yang dihadapi  yaitu a)Dukungan dari pihak ketiga (penyedia jasa) masih belum optimal dalam menerapkan kebijakan transaksi non tunai, b)Infrastruktur berupa koneksi internet yang kurang stabil yang menghambat dalam kelancaran transaksi non tunai dan c)masih lemahnya pemahaman sebagaian ASN lingkup Pemprov Sulawesi Tenggara dengan sistem transaksi non tunai dan 2)Upaya yang telah dilakukan dalam rangka mengatasi kendala terkait implementasi kebijakan transaksi non tunai di lingkup Pemerintah Provinsi Sulawesi Tenggara yaitu a)menggencarkan sosialisasi implementasi transaksi non tunai kepada beberapa pihak yang terkait dan manfaat yang diperoleh dengan implementasi transaksi non tunai  dan b)mengusahakan penyediaan koneksi internet yang jauh lebih baik untuk keberhasilan pelaksanaan transaksi non tunai di lingkup Pemprov Sulawesi Tenggara.
STRENGTHENING AWARENESS OF MINING COMPANIES THROUGH SOCIALIZATION OF SUSTAINABILITY REPORTING AND CARBON TAX IN SOUTHEAST SULAWESI Safaruddin, Safaruddin; Hadisantoso, Erwin; Anto, La Ode; Arifuddin, Arifuddin; Abdullah, Muntu; Asni, Nur; Purnaman, Si Made Ngurah; Nagu, Nadhirah; Putry, St. Syadiah; Putera, Asrip
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i1.198

Abstract

Awareness of the importance of sustainability reporting and carbon taxes is a significant issue for mining companies in Southeast Sulawesi. While contributing greatly to the local economy, these companies face environmental and social challenges. Sustainability reporting demonstrates a commitment to social and environmental responsibility, while carbon taxes encourage emissions reductions and the adoption of green technologies. However, implementation remains constrained by low management understanding and limited infrastructure. Studies show that the readiness of companies in this area is still low in facing these regulations. Intensive socialization is needed to increase company awareness and readiness. Collaboration between the government, companies and communities is essential to overcome this challenge. The objective of socialization is to improve companies' understanding of sustainability reporting and carbon tax, strengthening transparency, accountability, and positive contributions to the environment and society. The benefits include the integration of sustainability principles in business, increased transparency, strengthened accountability, increased investor confidence, asset management efficiency, and the application of better accounting standards.
Analisis Penerapan Biaya Lingkungan Dalam Kaitan Pelaporan Akuntansi Pada PLTMG 30 MW Baubau Wahyuni, Diny; Abdullah, Muntu; Asni, Nur
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8864

Abstract

This study aims to analyze the implementation of environmental cost accounting at the 30 MW Baubau Gas Engine Power Plant (PLTMG) through an assessment of five main stages: identification, recognition, measurement, presentation, and disclosure of environmental costs. This study employs a descriptive qualitative approach, encompassing primary and secondary data obtained through interviews, observations, and documentation. The results indicate that the implementation of environmental cost accounting at the 30 MW Baubau PLTMG reflects the company's commitment to sustainable environmental management. Environmental costs have been identified through a dedicated account named "Environmental and Occupational Health and Safety Costs." Although the recognition, measurement, and presentation stages have been conducted in accordance with PSAK Number 201 of 2024, disclosure in the Notes to Financial Statements remains limited and does not yet provide detailed information regarding environmental costs.
PENGARUH KUALITAS INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENGENDALIAN INTERNAL DAN KINERJA BUMDES DI KABUPATEN KOLAKA Wulansari R, Dyah Retno; Abdullah, Muntu; Asni, Nur
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 2 (2026): JISAMAR (May 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i2.2336

Abstract

This study aims to analyze the influence of accounting information quality and human resource competency on the performance of Village-Owned Enterprises (BUMDes) in Kolaka Regency, both directly and through internal control as a mediating variable. This study used a quantitative approach with a survey method, where data were collected through questionnaires distributed to BUMDes managers. Data analysis used Partial Least Squares (PLS) with the assistance of SmartPLS software. The results showed that accounting information quality had a positive and significant effect on BUMDes performance, but not a significant effect on internal control, and no significant effect on performance through internal control. Human resource competency was proven to have a positive and significant effect on internal control and BUMDes performance. Furthermore, internal control has a positive and significant effect on BUMDes performance and partially mediates the effect of human resource competency on BUMDes performance. The findings of this study indicate that improved BUMDes performance is not solely determined by the quality of the accounting information system, but rather by the competence of managers and the effectiveness of the internal controls implemented. This research is expected to provide theoretical contributions to the development of BUMDes management studies and provide practical considerations for village governments and BUMDes managers in sustainably improving village business performance.
Co-Authors Akhmad Firman, Akhmad Albasri, Muhammad Adam Anita Lestari Anto, La Ode Arifuddin Arifuddin Astrinigita, Astrinigita Aswati, Wa Ode Awaluddin, H. Ishak Chulhair, Mifta Dali, Nasrullah Dali, Nasrullah Garusu, Ilham Akbar Hadisantoso, Erwin Intihanah, Intihanah Ishak Awaluddin Kuswantoro, Rinto Mas'ud, H Arifuddin Mildamayanti, Mildamayanti MMSI Irfan ,S. Kom Mulyati Akib, Mulyati Nagu, Nadhirah Nalise, Nalise Nur Asni Nur Insani, Waode Siti Nurwijayanti Purnaman, Si Made Ngurah Putera, Asrip Putry, St. Syadiah Rauf, Dian Mayafaty Razak, Jaeluddin Saputra, Deny Erdian Sarira, Caesarani Dolarosa Wahyuni, Diny Wawo, Andi Basru Wulansari R, Dyah Retno