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All Journal PESHUM Indonesian Journal of Business and Entrepreneurship Research
Nuraisyiah Nuraisyiah
Universitas Negeri Makassar, Indonesia
Humanities Economics, Econometrics & Finance Education Social Sciences

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Mompreneurs Potential: An Analysis of Housewives' Entrepreneurial Interest Alfiana Alfiana; Fajriani Azis; Andi Anggi Kemalasari; Nuraisyiah Nuraisyiah
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 3 (2023): Vol. 1, No. 3, September 2023: Indonesian Journal of Business and Entrepreneurs
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

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Abstract

This study aims to determine whether there is an interest in entrepreneurship in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. The research method used is descriptive qualitative research, how to collect data, namely through observation, interviews, and documentation of the object of research so as to explore more deeply about the analysis of entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. As objects in this study are some housewives who have a business or do not have a business. The results obtained from this study stated that most housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency do not have an interest in entrepreneurship so that the government needs to play a role in overcoming this problem. Entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency actually has enormous potential for mompreneurs development, but it is not easy because there are internal factors and external factors that become obstacles from housewives themselves to develop themselves into mompreneurs. However, to foster interest in entrepreneurship, the way that can be done is by trying to dig up information from various sources related to the business world that is run, especially in recognizing the potential of mompreneurs.
Pengaruh Kompetensi dan Pengalaman Auditor Investigasi Terhadap Deteksi Fraud Akuntansi: Studi Empiris pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Selatan Nur Anisa Hasan; Nuraisyiah Nuraisyiah; Nur Afiah
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16312

Abstract

Fraud akuntansi dalam laporan keuangan pemerintah masih menjadi tantangan serius meskipun mekanisme pengawasan internal telah diterapkan. Penelitian ini bertujuan menguji pengaruh parsial dan simultan kompetensi serta pengalaman auditor investigasi terhadap kemampuan deteksi fraud akuntansi di lingkungan BPKP Sulawesi Selatan. Studi ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal berbasis data primer yang dikumpulkan melalui kuesioner. Sampel penelitian dipilih secara purposif dari auditor investigasi yang memiliki pengalaman menangani kasus fraud, dengan instrumen penelitian berbasis skala Likert yang telah memenuhi uji validitas, reliabilitas, serta asumsi klasik sebelum dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kompetensi dan pengalaman auditor investigasi berpengaruh positif dan signifikan terhadap deteksi fraud, baik secara parsial maupun simultan. Kedua variabel tersebut memiliki kontribusi yang kuat dalam menjelaskan variasi kemampuan deteksi fraud. Temuan ini menegaskan bahwa kualitas individu auditor, khususnya melalui peningkatan kompetensi dan pengalaman praktis, merupakan faktor kunci dalam memperkuat efektivitas deteksi fraud. Implikasinya, penguatan kapasitas auditor melalui pelatihan berkelanjutan dan pengalaman berbasis penanganan kasus menjadi strategi penting untuk meminimalkan kerugian keuangan negara akibat praktik fraud.
Co-Authors Alfiana Andi Anggi Kemalasari Fajriani Azis Nur Afiah Nur Anisa Hasan