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All Journal Kinerja: Jurnal Ekonomi dan Manajemen BJRM (Bongaya Journal of Research in Management) Journal of Entrepreneur, Business and Management Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JER
Pratiwi, Yayu Chandra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Efektivitas Deteksi Kecurangan: Studi tentang Pengaruh Red Flags dan Profesionalisme Auditor Internal Pratiwi, Yayu Chandra; Eny Suprapti
BJRM (Bongaya Journal For Research in Management) Vol. 8 No. 1 (2025): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v8i1.667

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh red flags dan Profesionalisme Auditor Internal terhadap kemampuan mendeteksi kecurangan. Penelitian ini dilakukan pada kantor Inspektorat kota Makassar provinsi Sulawesi Selatan. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik sampling jenuh. Sampel dalam penelitian ini adalah seluruh auditor di kantor inspektorat kota Makassar Provinsi Sulawesi. Selatan dengan jumlah responden berjumlah 35 orang. Metode yang digunakan ialah metode kuantitatif. Metode analisis yang di gunakan dalam penelitian ini adalah kuantitaf dengan menguji instrumen kuesioner dengan uji validitas dan reliabilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas, asumsi multikolinearitas dan asumsi heterokedastisitasnya. Metode analisis data menggunakan teknik regresi linier berganda. Data dianalisis menggunakan program SPSS versi 26. Berdasarkan hasil penelitian mengenai Pengaruh Red Flags dan Profesionalime Auditor Internal Terhadap Kemampuan Mendeteksi Kecurangan yang telah diuraikan pada bab sebelumnya maka diperoleh kesimpulan sebagai berikut : Red Flags berpengaruh namun tidak signifikan terhadap kemampuan mendeteksi kecurangan. Profesionalisme Auditor Internal berpengaruh tidak signifikan terhadap kekampuan mendeteksi kecurangan.
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN KESATUAN BANGSA DAN POLITIK KOTA MAKASSAR Risman, Risman; Pratiwi, Yayu Chandra
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.215

Abstract

The Influence of Work Environment and Work Discipline on Employee Performance at the Makassar City National Unity and Politics Agency. This study aims to determine the influence of the Work Environment and Work Discipline on Employee Performance at the Makassar City National Unity and Politics Agency. The population in this study was 44 employees at the Makassar City National Unity and Politics Agency. A sample of 44 respondents was taken. The data collection method used primary data obtained from distributing questionnaires. The analysis technique used in this study was multiple regression analysis. Based on the results of the study, it is known that the environment has a significant effect on employee performance, while work discipline has a significant effect on employee performance at the Makassar City National Unity and Politics Agency.
Analysis of Factors Influencing Women Entrepreneurship Wahyuddin, Masriani; Pratiwi, Yayu Chandra
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1789

Abstract

The role of women in the business world needs to be considered, especially in the field of entrepreneurship. Women entrepreneurs are part of the Indonesian Women with Disabilities Association (HWDI). HWDI is an organization for women, where most of the board and members are women with various types of disabilities (physical, sensory, mental, and intellectual). Women with disabilities also need to be encouraged to be empowered and equal to other women, both in terms of working and creating new job opportunities. This research aims to identify the factors that influence women in entrepreneurship, both internal and external factors, in HWDI Bantaeng Regency. This research uses a quantitative method. The data collection technique used a questionnaire and was analyzed using SPSS version 27. The research results show that only a few internal factors (interest, self-empowerment, motivation, independence, emotional state, education) and external factors (support from husband/family, funding sources, family environment, social environment, and opportunities) influence women entrepreneurs. The variables that were found to have an influence are interest, motivation, independence, emotional state, family support, funding sources, and family environment.
THE INFLUENCE OF THE QUALITY OF HUMAN RESOURCES, INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL COMMITMENT ON THE VALUE OF GOVERNMENT FINANCIAL REPORTING INFORMATION (Study on Makassar City Government) Ramadhan, Muhammad Syahrul; Pratiwi, Yayu Chandra
Journal of Entrepreneur, Business and Management Vol 2, No 3 (2024): Journal Of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v2i3.138

Abstract

This study aims to determine and examine the effect of the quality of human resources internal control system and organizational commitment on the value of the government financial reporting information to the Makassar city government. Data collection uses primary data obtained from questionnaires using porrpose sampling technique. The sample in this study was the head of the finance section and 4 finance taff in 9 SKPD Makassar city with total of 45 respondents. The method used is quantitative method. The result of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumptions, multicollinearity assumptions and heteroscedasticity assumptions. Methods of data analysis using multiple linear regression techniques. Data were analyzed using SPSS version 26 . The results of this study indicate that the quality of human resources has an effect but not Significant on the information value of financial reporting then intern system has an effect on and is significant of the information value of financial reporting and organizational commitment has an effect but not significantly on the value of government financial reporting information.Keywords: Quality of Human Resources, Internal Control, System, Organizational Commitment and Information Value of Financial Reporting
Pengaruh Anggaran terhadap Kinerja Manajerial dengan Desentralisasi dan Motivasi sebagai Variabel Moderating Pratiwi, Yayu Chandra; Surianto, Surianto
KINERJA Vol 21 No 1 (2024): Februari
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v21i1.14644

Abstract

Tujuan penelitian ini adalah untuk menguji hubungan antara partisipasi anggaran dengan kinerja manajerial. Pengujian empiris dilakukan pada desentralisasi dan motivasi sebagai variabel moderasi yang mempengaruhi hubungan antara partisipasi anggaran dengan kinerja manajerial. Sampel penelitian ini adalah yakni pemerintah kota Makassar. Data yang digunakan adalah data primer. Pengumpulan data dalam penelitian ini menggunakan survei kuesioner. Kuesioner dibagikan kepada 55 aparatur SKPD Kota Makassar. Data analisis dengan dengan menggunakan analisis regresi sederhana dengan bantuan SPSS versi 21.00. Hasil empiris dengan menggunakan simple regression yang menunjukkan hasil bahwa partisipasi anggaran mempengaruhi signifikan kinerja manajerial. Sedangkan hasil empiris dengan menggunakan MRA menunjukkan partisipasi anggaran dengan variabel moderasi (desentralisasi dan motivasi) bahwa tidak ada pengaruh secara signifikan terhadap kinerja manajerial.
Co-Authors Eny Suprapti Ramadhan, Muhammad Syahrul Risman Risman Surianto Surianto Wahyuddin, Masriani