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All Journal International Journal Of Economics Social And Technology Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Bata Ilyas Educational Management Review
Nirwana , Nirwana
Unknown Affiliation
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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APPLICATION OF VALUE FOR MONEY IN ASSESSING PERFORMANCE IN PUBLIC SECTOR HOSPITALS: A SYSTEMATIC LITERATURE REVIEW Lombi, Fauziah Devitasari; Haliah, Haliah; Nirwana , Nirwana; Fahdal Imran Oemar , Muh Alief
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 1 No 02 (2022): December, Hal : 58-124
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v1i02.12

Abstract

This study aims to critically discuss the application of value for money in assessing performance in public sector hospitals. The public sector hospital is a hospital that serves the community by using the maximum possible service, and of course, the public sector hospital does not pursue profit. Performance appraisal is carried out using a value-for-money application to assess how economical, efficient and effective the performance of the public sector hospital is. The research method used in this study is a Systematic Literature Review that examines the application of value for money in assessing the performance of public sector hospitals. The data analysis in this study collected several keywords and took ten selected journal articles from the last five years. This study implies the application of value for money in assessing the performance of public sector hospitals by measuring the economy, effectiveness, and efficiency. This study's findings can guide public sector hospitals to apply the value for money in assessing the performance of public sector organizations, including public sector hospitals.
Pengaruh Tekanan Anggaran Waktu, Risiko Audit, Dan Skeptisme Auditor Terhadap Kualitas Audit Kunna , Arham Rasyid Andi; Haliah , Haliah; Nirwana , Nirwana
Bata Ilyas Educational Management Review Vol. 2 No. 2 (2022): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v2i2.319

Abstract

Studi ini kami lakukan untuk menganalisis dan mengkaji terkait pengaruh dari Tekanan Anggaran Waktu, Risiko Audit, Dan Skeptisme Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) yang berdomisili di Kota Makassar. Dalam menentukan sampel penelitian, kami menggunakan metode sensus karena jumlah populasi tergolong sedikit. Kami menggunakan data primer yang dikumpulkan dengan menyebar kuesioner kepada kepada seluruh responden yang diisi dengan beberapa pertanyaan dengan lima opsi jawaban yang akan diberi bobot skor seperti jawaban (Sangat Setuju=5, Setuju=4, Kurang Setuju=3, Tidak Setuju=2, Sangat Tidak Setuju=1). Data yang telah dikumpulkan akan dianalisis melalui empat tahapan pengujian. Tahap pertama adalah melakukan uji statistik dekriptif. Tahap kedua adalah uji instrumen penelitian yang terdiri dari (uji validitas, uji reliabilitas). Tahap ketiga adalah uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji heteroskedastisitas). Tahap keempat adalah menguji seluruh hipotesis yang diajukan dalam penelitian ini dan akan dibuktikan melalui uji koefisien determinasi, uji parsial dan uji simultan. Hasil penelitian kami menunjukkan bahwa variabel Tekanan anggaran waktu berpengaruh negative dan signifikan terhadap kualitas audit; Sedangkan Variabel Risiko audit dan Skeptisme Profesional berpengaruh positif dan signifikan terhadap kualitas audit. Dari hasil penelitian ini, kami menyarankan agar peneliti dimasa yang akan datang agar bisa menggunakan metode wawancara langsung kepada responden.
Transparency and Accountability in Report Management Sandy, Khairum Nadila; Haliah, Haliah; Nirwana , Nirwana
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.654

Abstract

The aim of this study is to provide a comprehensive context on the importance of transparency and accountability in financial management, and to provide knowledge that will help improve the financial management systems of organizations and the government sector. This research uses a literature method, an approach that aims to analyze and integrate various literature related to the issues discussed. This study uses English or Indonesian articles published in the last 5 years (2021-2025). From the 18 journals studied, it is shown that transparency and accountability in financial statements are very important elements that help increase trust, prevent fraud, and facilitate good decision-making. The study observed that organizations that do not apply these principles risk facing a crisis of trust and legal sanctions, and can increase the risk of bankruptcy Transparent and accountable financial management contributes to organizational stability and operational efficiency
Co-Authors Haliah, Haliah Kunna , Arham Rasyid Andi Lombi, Fauziah Devitasari Muh. Alief Fahdal Imran Oemar Sandy, Khairum Nadila