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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Accounting Taxing and Auditing (JATA) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Darwin Warisi
Universitas Mitra Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK BANDAR LAMPUNG Darwin Warisi
Journal of Accounting Taxing and Auditing (JATA) Vol 3, No 2 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v3i2.889

Abstract

AbstractThis study aims to determine the effect of role conflict, role ambiguity, and organizational commitment on the performance of auditors at the Bandar Lampung Public Accountant Office (KAP). The independent variables in this study are role conflict, role ambiguity, and organizational commitment. The dependent variable in this study is auditor performance.This research is a survey research. This research is a quantitative research. The population in this study were the auditor KAP Bandar Lampung, while the sample in this study was the auditor KAP Bandar Lampung, amounting to 35 people. The type of data used in this study is primary data. The data analysis technique used is multiple linear regression analysis.The results of this study indicate that: (1) Role Conflict has a positive and significant effect on Auditor Performance, (2) Role Ambiguity has no positive and significant impact on Auditor Performance, (3) Organizational Commitment has a positive and significant effect on Auditor Performance, (4) ) Role Conflict, Role Unclear, and Organizational Commitment simultaneously have a positive and significant effect on Auditor Performance. Keywords: Role Conflict, Role Unclear, and Organizational Commitment, Auditor Performance at the Bandar Lampung Public Accounting Firm (KAP)  AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh konflik peran, ketidakjelasan peran, dan komitmen organisasi terhadap kinerja auditor pada Kantor Akuntan Publik Bandar Lampung (KAP). Variabel independen pada penelitian ini adalah konflik peran, ketidakjelasan peran, dan komitmen organisasi. Untuk variabel dependen dalam penelitian ini adalah kinerja auditor. Penelitian ini termasuk penelitian survey. Penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini adalah auditor KAP Bandar Lampung, sedangkan sampel pada penelitian ini adalah auditor KAP Bandar Lampung yang berjumlah 35 orang. Jenis data yang digunakan dalam penelitian ini data primer. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa : (1) Konflik Peran berpengaruh positif dan signifikan terhadap Kinerja Auditor, (2) Ketidakjelasan Peran tidak terdapat pengaruh positif dan signifikan terhadap Kinerja Auditor, (3) Komitmen Organisasi terdapat pengaruh positif dan signifikan terhadap Kinerja Auditor, (4) Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi secara simultan berpengaruh positif dan signifikan terhadap Kinerja Auditor.  Kata Kunci : Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi, Kinerja Auditor pada Kantor Akuntan Publik Bandar Lampung (KAP 
PENGARUH KOMPETENSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA PEMERINTAH DESA KECAMATAN NATAR KABUPATEN LAMPUNG SELATAN Ulfa Fitriyani Yapan; Darwin Warisi; Meita Sekar Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10670

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi terhadap Akuntabilitas Pengelolaan Dana Desa Pada Pemerintah Desa Kecamatan Natar Kabupaten Lampung Selatan. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dimana pengolahan datanya dilakukan secara statistik kemudian data yang digunakan adalah data primer berupa kuesioner. Populasi dalam penelitian ini adalah aparatur desa di Kecamatan Natar, Kabupaten Lampung Selatan dan teknik pengambilan sampel menggunakan metode sampling jenuh dengan jumlah sampel sebanyak 104 aparatur desa. Teknik analisis yang dilakukan melalui uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linier sederhana dan uji hipotesis. Berdasarkan hasil analisis maka dapat disimpulkan bahwa secara parsial kompetensi berpengaruh positif dan signifikan terhadap Akuntabilitas Pengelolaan Dana Desa. Kata Kunci : Kompetensi, Akuntabilitas Pengelolaan Dana Desa
Pengaruh Pencegahan Fraud Pengadaan Barang, Audit Internal dan Sistem Informasi Akuntansi Terhadap Efektivitas Persediaan Obat-Obatan di RSIA Santa Anna Bandar Lampung Marta Mei Novalia Haloho; Darwin Warisi; Amelia Anwar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5678

Abstract

This research aims to determine the effect of fraud prevention in goods procurement, internal audit, and accounting information systems on the effectiveness of medicine supplies at RSIA Santa Anna Bandar Lampung. This research uses a quantitative descriptive approach where the data processing is carried out statistically. The data source used in this research is primary data obtained from distributing questionnaires to Finance and Pharmacy Installation employees at RSIA Santa Anna Bandar Lampung, then processed using the t-test method with the help of SPSS version 22. Based on the results of the coefficient of determination test, the effect of fraud prevention, Internal audit, and accounting information systems accounted for 75.9% of the effectiveness of medicine supplies at RSIA Santa Anna Bandar Lampung. It is necessary to improve internal audit and accounting information systems optimally to increase the effectiveness of medicine supplies at RSIA Santa Anna Bandar Lampung.
Pengaruh Kontribusi Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Provinsi Lampung Tahun 2018 - 2022 Muhammad Ravi Pratama; Darwin Warisi; Maria Septijantini Alie
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3588

Abstract

This study aims to determine the effect of motor vehicle tax contribution and motor vehicle name return duty on the original revenue of Lampung Province. The method used in this study is quantitative descriptive where the data processing is carried out statistically. The data used in this study are secondary. The number of samples is 60 months using the Saturated Sampling method, a group of Non-Probability Sampling, which is carried out by census where the population is sampled, namely reports on the realization of motor vehicle taxes, motor vehicle name return duties, and local original income for 2018-2022. Analysis techniques are carried out through classical assumption tests, multiple linear regression tests, and hypothesis tests. Based on the results of the analysis, it can be concluded that simultaneously motor vehicle tax, and motor vehicle name return duty have a positive and significant effect on local original income, and partially each variable has a significant positive effect on regional original income.
Analisis Ekonomis, Efisiensi, Dan Efektivitas Anggaran Belanja Pada Kantor Pertanahan Kabupaten Lampung Selatan Tahun 2019-2023 Riva Ameliya; Darwin Warisi; Siti Khoirina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5425

Abstract

The objective of this study was to understand the economical, efficient, and effective implementation of the state budget in government institutions. The data source used in this research is the 2019 – 2023 budget Realization Report, obtained from the Kantor Pertanahan Kabupaten Lampung Selatan. This research uses economic, efficiency, and effectiveness analysis. The research result show that the economic level in the 2019 -2023 budget utilization is an average of 107,63% , which is included in the uneconomic criteria. The efficiency level in achieving the realization of the 2019 – 2023 budget is an average of 94,16%, which is included in the less efficient criteria. The level of effectiveness in achieving the realization of the 2019 – 2023 budget is an average of 107,63%, which is included in the very effective criteria. Thus, the state budget must be economical, efficient, and effective and must continue to be improved.
Co-Authors Anwar, Amelia Maria Septijantini Alie Marta Mei Novalia Haloho Meita Sekar Sari Muhammad Ravi Pratama Riva Ameliya Siti Khoirina Ulfa Fitriyani Yapan