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Effectiveness of Internal Audit in Supporting Internal Control and Prevention of Fraud Sudirman Sudirman; Halida Sasmita; Muhammad Djabir D; Budhi Krisnanto; Feronica Fungky Muchsidin
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.271

This study aims to analyze the effectiveness of internal audit at PT Bank Sulselbar Makassar in supporting internal control over fraud. This study uses a qualitative approach with the method of documentation, interviews and questionnaires to the internal auditors, anti-fraud department, and management as data collection methods. After the data was collected, data analysis was carried out using descriptive methods and measuring effectiveness. Based on the study results, it can be stated that the role of the Internal Audit Group as an internal audit in improving the internal control system for fraud at Bank Sulselbar has been influential. The internal audit of Bank Sulselbar has the authority to monitor the follow-up to the results of the audit conducted by the auditor. Monitoring activities are carried out to ensure that corrective actions have been carried out adequately and effectively. Thus, the company will implement better internal controls in the future because assessments and corrective actions for weaknesses and errors found are always carried out. There are three elements to prevent and detect fraud, namely a culture of honesty (personal), management responsibility to evaluate fraud risk (through internal control), and supervision by the audit committee (internal audit).

Analisis Perlakuan Akuntansi Penyusutan Aset Tetap Rumah Sakit Ditinjau Dari Sudut Standar Akuntansi Keuangan Mukhammad Idrus; Murdin Muchsidin; Feronica Fungky Muchsidin; Sulkipli Sulkipli; Muhammad Djabir D
YUME : Journal of Management Vol 5, No 1 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i1.1779

Abstrak Tujuan penelitian ini adalah untuk menganalisis penyusutan asset tetap rumah sakit Ibnu Sina Makassar dan membandingkan dengan pernyataan standar akuntansi keuangan (PSAK) No. 17. Penelitian ini menggunakan metode deskriptif komperatif dengan teknik pengumpulan data wawancara dan dokumentasi dengan mengumpulkan data yang berkaitan dengan penyusutan dan asset tetap pada rumah sakit Ibnu Sina dan dianalisis dengan menggunakan metode deskriptif komperatif. Berdasarkan hasil penelitian yang telah dilakukan, diketahui bahwa penyusutan asset tetap yang dilakukan oleh rumah sakit sudah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 17.Kata Kunci: Penyusutan; Aset Tetap.AbstractThis study aimed to analyze the depreciation of fixed assets at Ibnu Sina Hospital Makassar and compare it with the statement of financial accounting standards (PSAK) No. 17. This study uses a comparative descriptive method with interview and documentation data collection techniques by collecting data related to depreciation and fixed assets at Ibnu Sina Hospital and analysing using a comparative descriptive method. Based on the research results that have been done, it is known that the depreciation of fixed assets carried out by the hospital is by the Statement of Financial Accounting Standards (PSAK) No. 17.Keywords: Depreciation; Fixed Assets.

ANALISIS PENCEGAHAN KREDIT BERMASALAH PADA PT BANK SULSELBAR CABANG UTAMA MAKASSAR Nur Fadilah; Mozes Haryanto Baottong; Sujatmiko; Feronica Fungky Muchsidin; Izaac Lukas Dominggus Lawalata
Jurnal Sains Manajemen Nitro Vol. 1 No. 2 (2022): Desember 2022
Publisher : Program Pasca Sarjana IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.956 KB)

Penelitian ini bertujuan untuk menganalisis pencegahan kredit bermasalah pada PT. Bank Sulselbar Cabang Utama Makassar. Sumber data yang digunakan dalam penilitian ini berupa data primer dan sekunder. Teknik penelitian yang digunakan yaitu penelitian lapangan dan kepustakaan. Dengan memperoleh 1 infroman untuk wawancara. Analisis dalam penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian ini menunjukan bahwa pencegahan kredit bermasalah pada PT. Bank Sulselbar Cabang Utama Makassar selalu menerapkan Pembinaan pada debitur agar tidak melupakan kewajiban yang harus diselesaikan serta menggunakan prinsip analisis 5C yang lebih mengutamakan prinsip analisis C yang pertama, yaitu Character yang bertujuan untuk menilai “kemauan” nasabah membayar kreditnya.

Financial literacy on the financial management of MSME actors in Makassar City Sudirman Sultan; Al Kausar; Feronica Fungky Muchsidin
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4150

MSME actors must possess financial management skills and financial literacy to boost their business performance. This study intends to identify the partial and simultaneous effects of basic and advanced financial literacy on the financial management of MSME actors in Makassar City. The offspring of this study are the 100 MSME actors in Makassar City who made up the investigated samples. Data analysis with the use of the SmartPLS software. Testing of physiological variables' hypotheses P values of 0.047 < 0.05 indicate that basic financial literacy variables have a positive and significant impact on financial management, while P values of 0.000 < 0.05 indicate that advanced financial literacy variables have a positive and significant impact on financial management. The R square value of 0.664 indicates that both basic and advanced financial literacy variables positively and significantly impact financial management. The analysis's findings revealed that the basic financial literacy variable had a major influence of 25.4%, the advanced financial literacy variable had a major influence of 59.9%, and other variables that were not measured in this study were responsible for the remaining influences on financial management. Based on the findings of this study, it can be inferred that to enhance their financial management abilities and boost business performance, MSMEs should prioritize improving their financial literacy. This can be achieved by increasing their understanding and knowledge of financial matters.

PENGARUH GAYA KEPEMIMPINAN DAN PENGAWASAN KERJA TERHADAP KINERJA KARYAWAN PADA KANTOR PERWAKILAN WILAYAH BANK INDONESIA PROVINSI SULAWESI SELATAN Krisnanto, Budhi; Muchsidin, Feronica Fungky; Saeni, Nuraeni; Lawalata, Izaac L.D; Sari, Indah Permata
JURSIMA Vol 11 No 3 (2023): Volume 11 Nomor 3 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i3.720

Human resources are the main asset in the organization with the role of implementing policies and operational activities. Good work performance can provide optimal results for the organization, requiring good management to create a comfortable work environment. Two factors that influence employee performance in this study are leadership style and work supervision. Leadership style is identified as the first factor affecting performance, while supervision is identified as the second factor. Both contribute positively to improving employee performance, as found in previous studies. The purpose of the study was to analyze the effect of leadership style and work supervision on employee performance at Regional Representative Office of Bank Indonesia South Sulawesi. The analysis method in this study uses multiple linear regression regression using the help of SPSS version 23 software. The sample used amounted to 35 first line employees at the Regional Representative Office of Bank Indonesia of South Sulawesi Province. Representative Office of Bank Indonesia South Sulawesi Province.The results showed that there was an influence of leadership style and work supervision on leadership style and work supervision on employee performance at Regional Representative Office of Bank Indonesia of South Sulawesi Province. style leadership style has a positive and significant effect on employee performance as indicated by the regression coefficient of the leadership style variable variable regression coefficient of 0.222 which is positive and significant at 0,044. Work supervision has a positive and significant effect on employee performance as indicated by the variable regression coefficient work supervision variable regression coefficient of 0.577 which is positive and significant at 0.000. As well as leadership style and work supervision simultaneously have a positive and significant effect on employee performance as shown the probability value (sig) of 0.000 is smaller than 0.05

Faktor-Faktor Yang Mempengaruhi Kepercayaan Nasabah Menabung Pada BNI KCP Panakkukang Mas Makassar: indonesia Verawaty, Verawaty; Muchsidin, Feronica Fungky; Singkeruang, A. We Tenri Fatimah; Muchsidin, Murdin; Akbar, Hidayani
Movere Journal Vol. 6 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v6i2.480

This study aims to analyze what factors influence customer confidence in saving at Bank BNI Panakkukang Mas Makassar by distributing questionnaires to customers of Bank BNI Panakkukang Mas Makassar. The analysis method used is Mean analysis by looking at the resulting average value. In this study, researchers distributed questionnaires to samples and the results were processed using the help of the SPSS 22 program. The results of the mean analysis show that reliability and care are more dominant in influencing customer confidence in saving at Bank BNI Panakkukang Mas Makassar where it can be seen from the mean value of reliability of 4.25 and care of 4.25 while for honesty of 4.24 and credibility of 4.22.

The Role of Leadership in Effective and Efficient Human Resource Management Decision Making Kessi, Andi Makkulawu Panyiwi; Pananrang, Ayyub Daeng; Muchsidin, Feronica Fungky; Rizal, Muhammad; Ramlah, Ramlah
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1153

This study examines the role of leadership in effective and efficient human resource management (HRM) decision-making. It analyzes leadership styles, including transformational, adaptive, ethical, and AI-driven leadership models; it explores how leadership strategies influence key HRM functions such as recruitment, talent retention, workforce planning, and performance management. Furthermore, the research addresses the integration of data-driven decision-making and AI technologies in optimizing HRM strategies while maintaining ethical and human-centered leadership principles. This study adopts a Systematic Literature Review (SLR) approach, synthesizing recent scholarly works from reputable sources to evaluate the effectiveness of leadership in HRM decision-making. A qualitative analysis of peer-reviewed journals, books, and empirical studies was conducted to identify patterns, challenges, and best practices in leadership-driven HRM. The study also examines the interplay between technological advancements and ethical governance in shaping leadership effectiveness within HRM frameworks. The findings reveal that leadership is crucial in shaping HRM policies, ensuring efficiency, strategic workforce planning, and organizational agility. AI-powered HR analytics and automation enhance efficiency but require ethical oversight to maintain fairness and transparency. The study also highlights challenges in leadership adaptation, including resistance to digital transformation, concerns over AI ethics, and the balance between efficiency and employee well-being. This research provides valuable insights for HR leaders, policymakers, and organizational managers, emphasizing the need for leadership development programs that integrate AI literacy, ethical governance, and strategic HR analytics. Future research should empirically validate leadership effectiveness and its contextual applications across different industries and workforce structures.

Effectiveness of Internal Audit in Supporting Internal Control and Prevention of Fraud Sudirman, Sudirman; Sasmita, Halida; Djabir D, Muhammad; Krisnanto, Budhi; Muchsidin, Feronica Fungky
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.271

This study aims to analyze the effectiveness of internal audit at PT Bank Sulselbar Makassar in supporting internal control over fraud. This study uses a qualitative approach with the method of documentation, interviews and questionnaires to the internal auditors, anti-fraud department, and management as data collection methods. After the data was collected, data analysis was carried out using descriptive methods and measuring effectiveness. Based on the study results, it can be stated that the role of the Internal Audit Group as an internal audit in improving the internal control system for fraud at Bank Sulselbar has been influential. The internal audit of Bank Sulselbar has the authority to monitor the follow-up to the results of the audit conducted by the auditor. Monitoring activities are carried out to ensure that corrective actions have been carried out adequately and effectively. Thus, the company will implement better internal controls in the future because assessments and corrective actions for weaknesses and errors found are always carried out. There are three elements to prevent and detect fraud, namely a culture of honesty (personal), management responsibility to evaluate fraud risk (through internal control), and supervision by the audit committee (internal audit).

Faktor-faktor yang Mempengaruhi Nasabah Menggunakan Produk BNI Tapenas Pada PT. Bank Negara Indonesia (Persero) Tbk KCP Puri Kencana Makassar B, Ceskakusumadewi; Muchsidin, Feronica Fungky; Muchsidin, Murdin; Panus, Panus; Labolo, Sabrina
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 2 No. 1 (2024)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v2i1.590

The aim of this study is to identify the most dominant factor influencing customers' purchasing decisions regarding the BNI TAPENAS product at PT. Bank Negara Indonesia (Persero) Tbk, KCP Puri Kencana Makassar. This research involved a sample of 100 customer respondents selected using the accidental sampling technique. Based on the analysis of 15 factors, five core factors were identified: (1) the savings facility factor, which emerged as the most influential factor; (2) the social status factor, ranked as the second most significant; (3) the bank condition factor, ranked third; (4) the psychological factor, ranked fourth; and (5) the cultural factor, ranked fifth.

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