Hairuddin, Sitti Hartati
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Pengaruh Job Statisfaction Dan Moral Reasoning Terhadap Komitmen Auditor Pada Kantor Inspektorat Provinsi Sulawesi Selatan Hairuddin, Sitti Hartati
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 5 No. 2: Maret 2022 - Oktober 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v5i2.55

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh job statisfaction dan moral reasoning terhadap komitmen auditor pada kantor Inspektorat Provinsi Sulawesi Selatan. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan membagikan kuesioner/lembar pernyataan kepada 47 responden. Metode analisis data yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Variabel independen yang digunakan dalam penelitian ini adalah Job Statisfaction dan Moral Reasoning sedangkan untuk variabel dependen yang digunakan dalam penelitian ini adalah Komitmen Auditor. Hasil penelitian menunjukkan bahwa Job Statisfaction dan Moral Reasoning berpengaruh positif dan signifikan terhadap Komitmen Auditor. Karena seorang auditor yang mempunyai job statisfaction yang tinggi akan merasa puas dengan pekerjaannya dan cenderung lebih berkomitmen terhadap pekerjaannya sebagai auditor dan seorang auditor yang mempunyai moral reasoning yang tinggi memiliki kepercayaan yang dapat meningkatkan kerukunan sehingga auditor tetap berkomitmen untuk bekerja di Inspektorat.
Analysis of the Effect of Risk Management and Compliance Practices on Financial Performance and Corporate Reputation in the Financial Industry in Indonesia Judijanto, Loso; Hairuddin, Sitti Hartati; Subhan, Subhan; Sipayung, Baren
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.293

Abstract

This study examines the impact of risk management and compliance practices on the financial performance and corporate reputation of financial institutions in Indonesia. Utilizing a quantitative approach, data were collected from 160 financial institutions through a structured questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that both risk management and compliance practices significantly enhance financial performance and corporate reputation. Specifically, risk management practices have a stronger positive impact on both outcomes compared to compliance practices. These findings underscore the necessity for financial institutions to integrate comprehensive risk management and compliance strategies into their operations to achieve financial stability and bolster their reputation. The study provides valuable insights for practitioners and policymakers, highlighting the critical role of these practices in fostering long-term sustainability and success in the financial industry.
PKM Pendapingan Bimbingan Teknis Administrasi Keuangan Badan Usaha Milik Desa (BUMDES) Di Desa Borisallo Kecamatan Parangloe Kabupaten Gowa Hairuddin, Sitti Hartati; Arsyad, Muhammad; Lannai, Darwis
Jurnal BALIRESO Vol 9, No 2 (2024)
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/balireso.v9i2.305

Abstract

This PKM program will be implemented in Borisallo Village, Parangloe District, Gowa Regency which has a lot of potential natural resources. so it is important to manage village assets. The establishment of BUMDesa is intended not only to become a driving force for the wheels of the village economy but also to serve as a source of village income. For this reason, village financial management must be handled professionally. As a village financial institution that runs a financial business that meets the needs of micro-scale businesses run by village economic entrepreneurs, BUMDesa is required to make financial reports for all BUMDesa business units. every month honestly and transparently. BUMDesa is also required to provide progress reports on BUMDesa business units to village communities through village meetings at least twice a year. Therefore, it is necessary to provide financial administration technical guidance skills to the Borisallo Village Owned Enterprise (BUMDesa). The activities that will be developed in this PKM program are assistance in increasing the knowledge of Village-Owned Enterprises by conducting technical guidance on village financial administration so that BUMDesa can expand their types of business in managing Borisallo Village assets so as to increase BUMDesa income. With this PKM program, partner groups will be empowered, so they are able to access their potential. Meanwhile, the approach being developed is a learning by doing approach. From the results of this PKM activity, partners (Employees of BUMDes Borisallo) have understood the potential of village assets to be used as a source of village income and recorded simple financial management as a basis for reports to the community.