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All Journal SEIKO : Journal of Management & Business Atma Jaya Accounting Reseach (AJAR) Center of Economic Students Journal (CSEJ) Advances in Community Services Research
Bakri, Asriady
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Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Profesionalisme, Experience, Akuntabilitas dan Kompetensi Auditor Terhadap Kualitas Audit Pada Inspektorat Kabupaten Konawe Utara Indriasari, Wa Ode Ikne; Mas’ud, Masdar; Bakri, Asriady
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.8030

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Profesionalisme, Experience, Akuntabilitas dan kompetensi auditor terhadap kualitas audit pada inspektorat kabupaten konawe utara. Data dalam penelitian ini diperoleh dari para Auditor Kantor Inspektorat Kabupaten Konawe Utara yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 30 responden. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan SPSS (Statistical Package For The Social Sciences). Hasil penelitian menunjukkan bahwa Profesionalisme, experience, akuntabilitas, kompetensi secara simultan berpengaruh positif dan signifikan terhadap kualitas audit pada Inspektorat Kabupaten Konawe Utara. Untuk secara parsial Profesionalisme, Experience, Akuntabilitas, Kompetensi berpengaruh positif dan signifikan terhadap kualitas audit pada Inspektorat Kabupaten Konawe Utara. Kata Kunci: Profesionalisme; Experience; Akuntabilitas; Kompetensi Kualitas Audit.
Ecotourism Management Training with Creative Economy Development for Communities in Ecotourism Areas Subhan, Subhan; Taupan, Taupan; Bakri, Asriady; Arsyad, Muhammad; Karmin, Rhomariotha Chabeyrumania Bin; Prasetyo, Dito
Advances in Community Services Research Vol. 3 No. 1 (2025): September - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v3i1.397

Abstract

Purpose: This research aims to increase the capacity of the Kapita Village community, Bangkala District, Jeneponto Regency, to manage ecotourism based on the creative economy. Through the Community Service (PkM) program, training was conducted on ecotourism and creative economic development, with active participation from the community and local village officials. Research Design and Methodology: The methodology includes direct education through material presentations, discussions, and question-and-answer sessions. This activity was carried out on November 9, 2024, at the Kapita Village Office, with participants consisting of the community and village officials. Data was collected through participatory observation and in-depth interviews, then analyzed descriptively qualitatively to identify changes in participants' understanding and attitudes towards ecotourism management and creative economy. Findings and Discussion: The results showed a significant increase in the community's understanding of ecotourism and creative economic concepts. There was an increased interest in starting small businesses supporting ecotourism, such as souvenir-making and tour guide services. However, inadequate infrastructure and environmental awareness still hinder effective ecotourism development. Implications: The implications of these findings suggest the need for collaboration between government, communities, and other stakeholders to provide sustainable training programs and infrastructure investments. This is important to improve the accessibility and quality of ecotourism destinations and encourage active community participation in creative economic development. Future research is recommended to conduct long-term evaluations of the impact of training programs and explore strategies to diversify tourist attractions to increase resilience to climate change and tourism market dynamics.
Pengaruh Kompetensi, Skeptisme Profesional Dan Pengalaman Auditor Terhadap Pengungkapan Fraud Saridewi, Fiqra; Lannai , Darwis; Bakri, Asriady; Pramukti, Andika; Subhan, Subhan
Center of Economic Students Journal Vol. 5 No. 1 (2022): January-Maret (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.857 KB) | DOI: 10.56750/csej.v5i1.67

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetemsi, skeptisme profesional dan pengalaman auditor terhadap pengungkapan fraud pada Kantor BPKP Perwakilan Provinsi Sulawesi Selatan. Penelitian ini dilakukan menggunakan metode analisis data statistik deskriptif dan teknik pengumpulan data yang dilakukan adalah metode kuesioner. Metode pengujian hipotesis yang digunakan yaitu metode analisis regresi linear berganda. Data dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor BPKP Perwakilan Sulawesi Selatan. Hasil penelitian menunjukkan bahwa kemampuan, pengalaman serta sikap skeptisme profesional auditor berpengaruh positif dan signifikan terhadap pengungkapan fraud. Hal ini menunjukkan bahwa mengungkap suatu tindak fraud dapat tercapai dengan baik, apabila auditor dibekali dengan kompetensi, skeptisme profesional serta pengalaman dalam melakukan dan menyelesaikan tugas auditnya.
Company Value: A Review of the Financial Performance of Property and Real Estate Companies Tenriwaru, Tenriwaru; Buana, Sri; Alam, Syamsu; Bakri, Asriady
AJAR Vol. 7 No. 01 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i01.485

Abstract

This research was conducted with the aim of analyzing financial performance based on profitability ratio analysis, liquidity ratios analysis, and solvency ratio analysis in increasing firm value. This research uses descriptive quantitative method. The sampling method was purposive sampling, consisting of 2 samples of companies in the Property and Real Estate Sector: (1) PT. Ciputra Development Tbk and (2) PT. Summerecon Agung Tbk. The results of this study indicate that: (1) PT Ciputra Development Tbk and PT Summarecon Agung Tbk tend to have almost stagnant ROA values and even decrease in each period of the current year. (2) Liquidity (CR) from 2018-2022 PT Ciputra Development Tbk and PT Summarecon Agung Tbk have a current ratio percentage above the industry standard which is more than 100%, this condition shows that these companies can control their current debt. (3) PT Ciputra Development Tbk and PT Summarecon Agung Tbk shows that the percentage of DER from year to year tends to be high above 90% of the industry standard, this condition results in the company's debt ratio being higher than the company's capital.
Co-Authors Buana, Sri Fachry Abda El Rahman Indriasari, Wa Ode Ikne Karmin, Rhomariotha Chabeyrumania Bin Lannai , Darwis Mas’ud, Masdar Pramukti, Andika Prasetyo, Dito Saridewi, Fiqra Subhan Subhan SYAMSU ALAM Taupan, Taupan