Hadisantoso, Erwin
JURNAL AKUNTANSI DAN KEUANGAN

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EVALUASI KEMANDIRIAN PENGELOLAAN KEUANGAN KABUPATEN KONAWE Hadisantoso, Erwin; Anto, La Ode; Djumatria, Wa Ode Sitti
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACKThis study aims to determine the level of financial independence ratio of Konawe regency. Data collection techniques were conducted with interviews and documentation. The analytical method used is descriptive analysis method. The equipment used in this research is the Regional Independence Ratio and Growth Ratio.The results of this study indicate that Konawe District for the level of regional independence is instructive which means that the role of central government is more dominant than the independence of local governments (regions that are unable to carry out regional autonomy financially). Keywords: Regional Independence, Local Original Revenue, and Transfer Fund
EVALUASI KOMPETENSI AUDITOR INSPEKTORAT KOTA KENDARI DALAM MELAKSANAKAN PEMERIKSAAN Anto, La Ode; Hadisantoso, Erwin; Nugrawati, Ersita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT This research is aimed to evaluation of the competency auditor Kendari City Inspectorate the implement the audit. Data collection tekhniques used in research by using questionnaire, interview and documentation. As for sample in this research are auditor and PPUPD in Kendari City Inspectorate that as many as 28 respondents. Data sources used the primary data and data secondary. The methods used data analysis the descriptive. The results of this research indicate that the competency auditor in Kendari City Inspectorate is adequate. This is evidenced by the spread of questionnaires that answered by the respondents unde five incator, namely the background of education, competence technically, the certificate JFA and education and training sustainable, the experience of the audit and skill. The fifth indicator that can increase the competency’s auditors.Key words :  evaluation, competency, auditors, auditing