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All Journal SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management Amnesty: Jurnal Riset Perpajakan Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Center of Economic Students Journal (CSEJ) Atestasi : Jurnal Ilmiah Akuntansi
Su’un, Muhammad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Analysis of SAKTI User Satisfaction Using the Importance Performance Analysis (IPA) Method Amin, Nur Yaqin; Su’un, Muhammad; Selong, Abbas
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14371

Abstract

The Ministry of Finance has officially launched the Institutional Level Financial Application System (SAKTI) for all work unit of Ministry/Institutional in 2022. Seeing the diverse characteristics of work unit throughout Indonesia, there will potentially be many problems that users will face. During the piloting stage from 2015, various problems were found that made end users unsatisfied. This study aimed to find out: (1) the level of satisfaction of SAKTI users after it was officially implemented in all work unit of Ministry/Institutional; (2) the attributes that need to be improved and maintained in SAKTI based on 5 End User Computing Satisfaction (EUCS) variables, namely Content, Accuracy, Format, Ease of Use, and Timeliness. This study used primary data through a survey of 107 respondents as sample from 78 work unit of KPPN Makassar II. The data were analyzed using importance performance analysis (IPA). The results of this study showed that: (1) based on the t test, analysis of the level of conformity and analysis of the performance-expectation gap based on the 5 EUCS variables, SAKTI's quality was good in meeting user expectations with user satisfaction level of 96%. Gap analysis shows that all EUCS variables are negative (<0), which means that the quality of SAKTI's performance has not met user expectations; (2) based on the Cartesian diagram mapping, there are 12 top priority attributes that must be implemented according to the expectations of SAKTI users and their performance must be improved and maintained.
PENGARUH PENGENDALIAN INTERNAL DAN EFEKTIVITAS METODE PENDETEKSIAN TERHADAP PENCEGAHAN TINDAKAN KECURANGAN PADA KANTOR INSPEKTORAT PROVINSI SULAWESI SELATAN Pusparini, Amelia; Su’un, Muhammad; Shaleh, Musliha
Center of Economic Students Journal Vol. 6 No. 2 (2023): April-June (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/aw87yh95

Abstract

This study aims to examine the influence of internal control and the effectiveness of detection methods on fraud prevention within government institutions, praticulary at the Inspectorate Office of South Sulawesi Province. This research employs a quantitative method using a direct field survey approach. The sampling technique used is saturated sampling, as the entire population was taken as respondents. The data were obtained through questionnaires distributed to 36 auditors at the Inspectorate Office of South Sulawesi Province. The data were then analyzed using multiple linear regression. The stages of data analysis include descriptive statistical tests, instrument testing, classical assumption tests, and hypothesis testing. The results of the study show that both internal control and the effectiveness of detection methods have a significant positive influence on fraud prevention. Among the two, the effectiveness of detection methods contributes more substantially to fraud prevention.
Co-Authors Achmad, Hamzah Alfarizi, Muhammad Zidane Amin, Nur Yaqin Bayu, Muhammad Budiandriani, Budiandriani Darmono Darmono Darmono Hadiputra, Achmad Yusuf Ikawijaya, Natali Jillbert , Julius Luther, Jeffri Muhammad Nur Mursyidin , Mursyidin Mursyidin Mursyidin p, Nurul Afni Pramukti, Andika Pusparini, Amelia Sappewali, Badriah Selong, Abbas Shaleh, Musliha Siska, Willy Wahid, Muhsin wahyuni wahyuni