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Several factors affect the audit quality in South Sulawesi Inspectorate Muhammad Su’un; Usman Usman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.161

Abstract

This study aims to assess the quality of audit results at the South Sulawesi Province Inspectorate Office. The competence, independence, objectivity, and integrity of auditors are the independent variables in this study, while the quality of audit results is the dependent variable. Purposive sampling was used as the method of sampling. Multiple Regression Analysis was used to analyze the data, which was then processed using SPSS 24. A questionnaire was distributed directly to the South Sulawesi Provincial Government Internal Supervisory Apparatus to collect data. The study found that auditor competence, independence, objectivity, and integrity have a significant positive effect on the quality of audit results, both simultaneously and partially. To improve audit quality, auditors must constantly monitor and improve the quality of their experience and knowledge at all levels of the Public Accounting Firm's organizational structure, including junior, senior, and higher levels, by attending training on relevant topics. Auditors are also expected to maintain an independent mental attitude, objectivity and integrity at all times.
Analisis Pengolahan Site Pada Penataan Kawasan Pantai Waisai Torang Cinta Kabupaten Raja Ampat Ulam Purnamasari; Usman Usman; Adithya Yudistira
Jurnal Kolaborasi Sains dan Ilmu Terapan Vol. 5 No. 1 (2026): Edisi Juli - Agustus In Press
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69688/juksit.v5i1.169

Abstract

Pantai Waisai Torang Cinta (WTC) merupakan salah satu kawasan wisata strategis di Kota Waisai, Kabupaten Raja Ampat, Papua Barat Daya yang memiliki potensi besar sebagai ruang publik dan destinasi wisata bahari. Namun, kondisi eksisting kawasan masih menghadapi berbagai permasalahan seperti kurang optimalnya tata ruang kawasan, keterbatasan fasilitas pendukung wisata, serta belum terintegrasinya potensi alam dan budaya dalam pengembangan kawasan. Penelitian ini bertujuan menganalisis pengolahan site pada penataan Kawasan Pantai Waisai Torang Cinta untuk menghasilkan konsep kawasan wisata yang nyaman, berkelanjutan, dan beridentitas lokal. Metode penelitian menggunakan pendekatan deskriptif kualitatif melalui observasi lapangan, studi literatur, dokumentasi, dan analisis tapak yang meliputi aksesibilitas, view, kebisingan, orientasi matahari, orientasi angin, serta zonasi kawasan. Hasil penelitian menunjukkan bahwa pengolahan site yang tepat dapat meningkatkan kualitas kawasan melalui pengaturan zonasi wisata, optimalisasi sirkulasi pengunjung, pemanfaatan potensi view laut, pengendalian kebisingan, serta penerapan konsep arsitektur yang terinspirasi dari bentuk rumah Honai dan karakter ombak Raja Ampat. Penataan kawasan yang terintegrasi mampu meningkatkan daya tarik wisata sekaligus menjaga kelestarian lingkungan pesisir.
Industri Pengolahan Hasil Ternak Ayam Pedaging (Broiler) di Kabupaten Sidenreng Rappang Muh.Yuzril Dharmansyah; Usman Usman; Ahmad Nadhil Edar
JAUR (JOURNAL OF ARCHITECTURE AND URBANISM RESEARCH) Vol. 10 No. 1 (2026): Oktober (INPRESS)
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jaur.v10i1.15937

Abstract

Broiler chicken processing in Sidenreng Rappang Regency, one of the largest chicken meat producers in Indonesia, plays an important role in providing 65% of national animal protein, supporting global food security. However, broiler chicken production in this district experienced significant fluctuations between 2018-2023, with the lowest decline in 2023 (1,587,650 heads). This industry faces challenges such as limited infrastructure (roads, electricity, storage), compliance with food safety standards, and lack of skilled workers in processing technology. This study aims to design a broiler chicken processing industry with an environmental architecture approach that supports efficient production, distribution, and environmentally friendly waste management. Using qualitative descriptive analysis methods, the design is directed at meeting quality standards, increasing global competitiveness, and supporting national food self-sufficiency through logistical, accessible, and sustainable facilities.