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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Aktivasi: Jurnal Pemberdayaan Masyarakat
Polapa, Lianti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences

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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Boalemo Rivai, Sukariyati M; Saprudin, Saprudin; Junus, Onong; Masjhur, Mohamad Abdul Radjak; Hippy, Mega Nurannisa; Polapa, Lianti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.2087

Abstract

This study aims to analyze the influence of human resource (HR) competency, internal control systems, information technology (IT) utilization, and organizational commitment on the quality of local government financial reports in Boalemo Regency. The research is motivated by recuring findings from the Audit Board Of Indonesia (BPK)regarding financial report deficiencies across several local government agencies (OPDs), and the low rate of follow up on BPK recommendations. A quantitative method was employed using a survey approach involving 45 respondents from 15 OPDs in the Boalemo Regency Government. The results show that all four independent variables simultaneously affect the quality of financial reports. Partially, HR Competency, internal control systems, and IT utilization have a positive and significant effect, while organizational commitment doesnot have significant effect. These findings underscore the importance of strengthening financial reporting governance through improved HR Capacity, effective Internal Control System, and optimal use of technology.
The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia Gani, Roydah; Masjhur, Mohamad Abdul Radjak; Ishak, Olfin; Yakup, Anggita Permata; Polapa, Lianti
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4742

Abstract

Corporate governance mechanisms, particularly the roles of the audit committee and independent commissioners, are increasingly examined in relation to their influence on firm value through the quality of financial reporting. This study aims to examine the effect of the audit committee and board independence on firm value through the mediating role of financial reporting quality. The study employs a quantitative explanatory design using secondary data from annual reports of maritime transport companies during 2020–2024. Samples were selected through purposive sampling, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that the audit committee has a positive and significant effect on firm value, while board independence has no significant impact. Financial reporting quality positively affects firm value but does not mediate the relationship between the audit committee or board independence and firm value. The study contributes theoretically to corporate governance literature and provides practical insights for public companies to strengthen audit functions and the reliability of financial reporting.
ANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDITANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDIT Polapa, Lianti; Bilondatu, Nikma; Radjak Masjhur, Mohamad Abdul
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.374

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to identify research trends, methodological approaches, and patterns of empirical findings regarding the relationship between auditor competence and audit quality. The study follows the PRISMA guidelines in the processes of identification, selection, and synthesis of the literature. The literature search was carried out through the Scopus, Web of Science, ScienceDirect, and Google Scholar databases, covering publications from 2020 to 2025. Articles were selected based on predetermined inclusion and exclusion criteria, resulting in 35 studies being analyzed using thematic analysis and narrative synthesis approaches. The results of the review indicate that auditor competence generally has a positive effect on audit quality, particularly through aspects of professional knowledge, audit experience, and auditors’ technical skills. The literature also shows that this relationship is often influenced by other factors such as auditor independence, professional skepticism, and time pressure in audit execution. In addition, most studies employ a quantitative survey-based approach, while qualitative studies remain relatively limited. This review also identifies variations in findings influenced by differences in research contexts and variable measurement methods. Overall, this SLR provides a comprehensive synthesis of the relationship between auditor competence and audit quality and highlights the importance of developing auditors’ professional competence to improve audit quality. These findings have implications for future research, audit practice, and policy development in enhancing professional auditing standards.
Penguatan Kapasitas UMKM melaPENGUATAN KAPASITAS UMKM MELALUI PENDAMPINGAN BERBASIS PLUT-KUMKM DI KABUPATEN GORONTALOlui Pendampingan Berbasis PLUT-KUMKM di Kabupaten Gorontalo Tabo, Sarfan; Nuna, Muten; Podungge, Abdul Wahab; Junus, Dikson; Napir, Suaib; Hunawa, Robby; Sahi, Nirmala A.; Pauweni, Lisnawati; Walahe, Dewi; Harun, Nur Istiyan; Polinggapo, Jefri; Arsjad, Muh. Fachri; Hasan, Silvana; Bilondatu, Nikma; Biongan, Ahiar; Polapa, Lianti; Hadi, Amelia; Banum, Alfan; Andara, Isnauril
Aktivasi: Jurnal Pemberdayaan Masyarakat Vol 7 No 2 (2026): Maret
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/aktivasi.v7i2.680

Abstract

PLUT-KUMKM plays a strategic role in strengthening the capacity and empowering MSMEs through business mentoring, business consulting, legal facilitation, and marketing network development. Community service through a student internship program at PLUT-KUMKM Gorontalo Regency is a collaboration between universities and the local government to increase the capacity of MSMEs while providing practical experience for students. This activity aims to support business strengthening through administrative assistance, legal facilitation, and product promotion and marketing. The method used is a participatory approach by directly involving students in services and mentoring. Data was collected through observation, direct involvement, business administration management, and documentation. The results of the activity show a real contribution, namely mentoring approximately 25 MSMEs, facilitating NIB and halal certification for approximately 15 MSMEs, as well as support for entrepreneurship training, marketing, and MSME talk shows. This collaboration has had a positive impact and needs to be strengthened continuously.
Co-Authors Andara, Isnauril Anggita Permata Yakup Arsjad, Muh. Fachri Banum, Alfan Bilondatu, Nikma Biongan, Ahiar Dikson junus Gani, Roydah Hadi, Amelia Harun, Nur Istiyan Hasan, Silvana Hippy, Mega Nurannisa Junus, Onong Masjhur, Mohamad Abdul Radjak Nuna, Muten Olfin Ishak Pauweni, Lisnawati Podungge, Abdul Wahab Polinggapo, Jefri Radjak Masjhur, Mohamad Abdul Rivai, Sukariyati M Robby Hunawa Sahi, Nirmala A. Saprudin Saprudin, Saprudin Sarfan Tabo Suaib Napir Walahe, Dewi