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Insan Cita Bongaya Research Journal
Published by Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
ISSN : -     EISSN : 28077911     DOI : 10.70178
Core Subject : Economy,
Economics, Econometrics & Finance
ICBRJ: Insan Cita Bongaya Research Journal merupakan jurnal yang dikelola oleh Korps Alumni HMI (KAHMI) Rayon STIEM Bongaya. Menerbitkan artikel penelitian pada bidang Ekonomi, Manajemen, dan Akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 168 Documents
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Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Ketepatwaktuan Pelaporan Keuangan Pada Dinas Pemerintah Kota Makassar Wiyana, Anim
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i1.109

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Pemanfaatan Teknologi Informasi dan Pengendalian Internal berpengaruh terhadap Ketepatwaktuan Pelaporan Keuangan. Jenis penelitian ini termasuk penelitian kuantitatif. Populasi dalam penelitian ini adalah pegawai sub bagian keuangan Dinas Pemerintah Kota Makassar yang berjumlah 124 pegawai. Penentuan sampel dalam penelitian ini menggunakan metode sampling jenuh. Maka responden dalam penelitian ini berjumlah 124 orang. Teknik pengumpulan data menggunakan kuesioner. Analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi berpengaruh positif tetapi tidak siginifikan terhadap ketepatwaktuan pelaporan keuangan, pengendalian internal berpengaruh positif dan signifikan terhadap ketepatwaktuan pelaporan keuangan, sedangkan secara simultan pemanfaatan teknologi informasi dan pengendalian internal berpengaruh positif dan signifikan terhadap ketepatwaktuan pelaporan keuangan.
Pengaruh Penerapan Standar Pelaporan Akuntansi Sektor Publik Dan Pengawasan Keuangan Daerah Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Dinas Pekerjaan Umum Kota Makassar Lusiana Kanji
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i1.108

Abstract

This study aims to determine the Application of Public Sector Accounting Reporting Standards and Regional Financial Oversight of Performance Accountability of Government Agencies at the Makassar City Public Works Service. Data collection uses primary data obtained from questionnaires using the Slovin formula. The population is all employees of the Makassar City Public Works Office, while the sample taken is 83 respondents. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumptions and heteroscedasticity assumptions. Methods of data analysis using multiple regression techniques. The results of the study show that the application of Public Sector Accounting Reporting Standards and Regional Financial Supervision has a positive and significant effect on Government Agencies Performance Accountability.
Corporate Social Responsibility Dan Kinerja Keuangan Perusahaan; Sebuah Kajian Literatur Muhammad Faisal Arif; Wa Ode Rayyani
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178.

Abstract

The purpose of this study is to examine research that examines the effect of CSR on financial performance both directly and by using mediating variables. Methodology, this research is in the form of a literature review of 16 articles published in journals affiliated with Emerald Publishing Limited and Scopus indexed. Findings, this study found mixed results regarding the influence of CSR on financial performance and with the use of mediating variables. In addition, several measurements of CSR variables such as ESG, GRI, and KLD Data and financial performance are measurements dominated by short-term (ROA and ROE) and long-term (Tobin'Q) performance and some measurements are mediating variables. Implications, and theoretical implications with research on companies in various countries including countries in one region. The diversity in the use of variable measurements in research provides broad insights. Practical implications, provide information on how CSR affects financial performance. Limitations, this study only examines articles published in journals affiliated with Emerald Publishing Limited and does not examine the existence of control variables in the study
Fenomena Potensi Kecurangan (Fraud) Anggaran Pendapatan Belanja Desa (APBDes) Mateketen Kecamatan Makian Barat Meliana, Meliana; Maujud, Abd Haris
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak: Tujuan dari penelitian ini adalah untuk memahami secara mendalam pandangan pikiran individu mengenai fenomena yang akan diteliti, yaitu: potensi penyelewengan dalam pengelolaan dana Desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologis, dengan lima orang informan yang terlibat langsung dalam kegiatan pengelolaan dana Desa. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah fenomenologi. Berdasarkan hasil analisis, disimpulkan bahwa: Pertama, peneliti menemukan jenis kondisi yang terjadi pada proses pelaksanaan anggaran, yaitu adanya laporan fiktif yang merupakan salah satu jenis kondisi penipuan. Kedua, berdasarkan fokus penelitian, peneliti menemukan cara pandang informan mengenai potensi yang dapat menyebabkan penyelewengan APBDes, yaitu: (1). Potensi lemahnya pengendalian internal, (2). Potensi buruknya moralitas individu, (3). Potensi lemahnya kompetensi sumber daya manusia, (4) Kurangnya perhatian dan pengawasan, (5) Tekanan kekuasaan. Ketiga, untuk meminimalisir potensi terjadinya kondisi maka perlu dilakukan, (1). Penguatan sistem kendali, (2). pelatihan berikutnya, (3). Mematuhi peraturan, dan (4). Pastikan ada pengawasan. Kata kunci: Potensi Kecurangan; Anggaran Pendapatan Dan Belanja Desa; Dana Desa . Abstrak : Tujuan penelitian ini adalah untuk memahami secara mendalam pandangan pikiran individu terkait fenomena yang akan diteliti: potensi terjadinya kecurangan dalam pengelolaan dana desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi, dengan lima orang informan yang terlibat langsung dalam kegiatan pengelolaan dana desa. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah fenomenologi. Berdasarkan hasil analisis diperoleh kesimpulan sebagai berikut: Pertama, peneliti menemukan jenis kecurangan yang terjadi dalam proses pelaksanaan anggaran yaitu adanya laporan fiktif yang merupakan salah satu jenis kecurangan korupsi. Kedua, berdasarkan fokus penelitian ini, peneliti menemukan sudut pandang informan terkait potensi yang dapat menimbulkan kecurangan APBDes yaitu: (1). Potensi lemahnya pengendalian internal, (2). Potensi buruknya moral individu, (3). Potensi lemahnya kompetensi sumber daya manusia, (4) Kurangnya kepedulian dan pengawasan, (5) Tekanan kekuasaan. Ketiga, untuk meminimalisir potensi terjadinya kecurangan maka perlu dilakukan, maka (1). Memperkuat sistem pengendalian, (2). Mengikuti pelatihan, (3). Mematuhi peraturan, dan (4). Memastikan adanya pengawasan. . Kata Kunci: Potensi Kecurangan, Anggaran Pendapatan dan Belanja Desa, Penganggaran Desa.
Karakteristik Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sambo, Eva Marin; Sufiati; Sunbanu, Andika
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the characteristics of the audit committee, namely the independence of the audit committee, the financial expertise of the audit committee and the frequency of audit committee meetings on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange especially during the Covid-19 pandemic. This study uses secondary data obtained from the financial statements of companies in the banking sub-sector for the 2019-2021 period in accordance with the COVID-19 pandemic using the purposive sampling method. The population in this study are banking companies listed on the Stock Exchange, the sample taken is 29 banking companies for a 3-year research period, the research sample is 87 samples. The results of the study have been tested for classical assumptions in the form of normality test assumptions. The data analysis method used logistic regression. Based on the results of the criteria obtained, there are 87 companies selected as samples, consisting of 45 non-fraud companies and 42 fraudulent companies. The results showed that the audit committee's independence variable was not significant to financial reporting fraud, while the audit committee's financial expertise and audit committee meeting frequency had a significant negative effect on financial reporting fraud during the covid-19 pandemic in banking companies listed on the Indonesia Stock Exchange.
Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Ketepatwaktuan Pelaporan Keuangan pada Dinas Pemerintah Kota Makassar Sahidah; Rinaldy, Syiar
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i1.114

Abstract

This study aims to determine whether the Use of Information Technology and Internal Control affect the Timeliness of Financial Reporting. This study belongs to quantitative research. The population consisted of employee in financial sub division in Makassar City Government Office with the total number of 124 employee. The sample was determined by saturated sample. Then the respondents in this research were 124 people. The data collection technique was questionnaire. The data analysis used multiple regression.The result showed that use of Information Technology had a positive and not significant effect on The Timeliness of Financial Reporting, internal controls had a positive and significant effect on The Timeliness of Financial Reporting, and simultaneously the Use of Information Technology and Internal Controls had a positive and significant effect on The Timeliness of Financial Reporting.
Dimensi Financial Stress :: Food dan Bevarage yang Terdaftar di Bursa Efek Indonesia Kesy Derseng Paulang
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i1.115

Abstract

This study aims to examine the effect of good corporate governance on financial stress. The research was conducted on manufacturing companies in the food & beverage sector listed on the Indonesia Stock Exchange in 2020-2022. The number of samples is 31 companies and financial report data is observed for 3 years, so that the number of data observed is 93 financial statements. Data analysis uses regression analysis techniques. The results of the study show that good corporate governance has no effect on financial stress.
Analisis Dimensi Akuntabilitas Pengelolaan Dana Desa : Studi pada Pemerintah Desa di Kecamatan Kelubagolit Kabupaten Flores Timur Ruslan; Wisak Watawai, Wilhelmus
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i1.116

Abstract

This study aims to analyze the influence of clarity of budget targets and competence of village officials on the accountability of village fund management in the Village Government in Kelubagolit District, East Flores Regency. Data collection method uses a questionnaire with a saturated sampling technique. The number of samples is 50 village officials. The data analysis method uses multiple linear regression. The results of the study show that the clarity of budget targets and the competence of village officials have a positive and significant effect on the accountability of village fund management

Page 17 of 17 | Total Record : 168

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