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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 177 Documents
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Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Gowa Wahyu; Yusuf, Marwah; Anwar
Insan Cita Bongaya Research Journal Vol. 4 No. 3 (2025): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i3.138

Abstract

Tujuan penelitian ini untuk menganalisis pengearuh kejelasan sasaran anggaran dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Survey dilakukan pada pejabat di Organisasi Perangkat Daerah berbentuk Dinas se Kabupaten Gowa yang berjumlah 44 orang. Metode pengumpulan dan menggunakan kuesioner, dan metode analisis menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran berpengaruh negatif tidak signifikan terhadap akuntabilitas kinerja instansi pemerintah. Sistem pelaporan berpengauh negatif tidak signifikan terhadap kinerja instansi pemerintah
Pengaruh Earning Per Share Dan Price Book Value Terhadap Harga Saham Pada Perusahaan Sektor Properti Di Bursa Efek Indonesia Amelia, Rezky; Nur Hamiddin, Muhammad Irwan; Soekarno, Zulfikri
Insan Cita Bongaya Research Journal Vol. 4 No. 3 (2025): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i3.139

Abstract

Tujuan penelitian menganalisis pengaruh earning per share dan price book value terhadap harga saham. Penelitian dilakukan pada perusahaan sektor properti di Bursa Efek Indonesia yang berjumlah 28 perusahaan. Data dikumpul menggunakan teknik dokumentasi berupa laporan keuangan tahun 2020 – 2022, jumlah data yang diobservasi sebanyak 84 data laporan keuangan. Teknik analisis data menggunakan analisis regresi data panel. Hasil penelitian menunjukan Earning Per Share berpengaruh positif signifikan terhadap Harga Saham dan Price Book Value berpengaruh positif signifikan terhadap Harga Saham
Pengaruh Tunjangan Kinerja, Budaya Organisasi dan Motivasi terhadap Kinerja Pegawai Biro Organisasi Sekertariat Daerah Provinsi Papua Barat Sihole, Angelia Intania; Nanda, Giri Dwi; Asri; Balia, Nikolina
Insan Cita Bongaya Research Journal Vol. 4 No. 3 (2025): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i3.140

Abstract

This study aims to analyze the Influence of Performance Allowances, Organizational Culture and Motivation on Employee Performance. This research approach uses a quantitative approach of primary data through the distribution of questionnaires to 40 employees of the Regional Secretariat Organization Bureau of West Papua Province. To measure the direct influence of the variables of Performance Allowance, Organizational Culture and Work Motivation on Employee Performance with the help of an analysis tool using SPSS v.25. The results of the study show that partially the performance allowance variable has a positive and significant effect on employee performance, the organizational culture variable has a positive and significant effect on employee performance and the work motivation variable has a positive and significant effect on employee performance. Simultaneously, the variables of Performance Allowance, Organizational Culture and Work Motivation have a positive and significant effect on the Performance of Employees of the Regional Secretariat Organization Bureau of West Papua Province. From the results of the standardized Beta coefficients, it can be seen that the performance allowance variable is more dominant in influencing the performance of employees of the West Papua Provincial Secretariat Organization Bureau
Pengaruh Iklim Organisasi, Budaya Kerja dan Motivasi terhadap Kinerja Pegawai pada Dinas Kebudayaan dan Pariwisata Provinsi Papua Barat Heatubun, Febianus; Widiarta, Ketut
Insan Cita Bongaya Research Journal Vol. 5 No. 1 (2025): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v5i1.141

Abstract

This research aims to analyze the Influence of Organizational Climate, Work Culture, and Motivation on Employee Performance. This research approach uses a quantitative approach with primary data through the distribution of questionnaires to 35 employees of the Office of Culture and Tourism of West Papua Province. To measure the direct influence of the variables of Organizational Climate, Work Culture, and Motivation on Employee Performance with the help of analysis tools using SPSS v.25. The results of the study show that the variables of Organizational Climate (t count 7.538 > 1.695 and sig value 0.000 < 0.05), Work Culture (t count 6.205 > 1.695 and sig value 0.000 < 0.05) and Motivation (t count 2.176 > 1.695 and sig value 0.040 < 0.05) have a positive and significant effect on Employee Performance. The results of the study simultaneously influenced the variables Organizational Climate, Work Culture and Motivation with F count (67.660 > 3.181) on the Performance of Employees of the Cultural Service and Tourism in West Papua Provincee
Indepedensi dan Integritas Auditor dalam Menghasilkan Kualitas Audit (Studi pada Inspektorat Kabupaten Pinrang) Sambo, Eva Marin; Firmansyah , Noer Fajar
Insan Cita Bongaya Research Journal Vol. 5 No. 1 (2025): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v5i1.142

Abstract

This study aims to analyze the influence of auditor independence and integrity on audit quality at the Pinrang Regency Inspectorate. Data collection used a questionnaire with 63 respondents. Multiple regression was used for analysis. The results indicate that auditor independence has no effect on audit quality, while auditor integrity has a positive and significant effect on audit quality at the Pinrang Regency Inspectorate Office. The results of this study can provide theoretical contributions to the development of internal audit studies and provide practical recommendations for improving audit quality in local government. Keywords: Independence, integrity, audit quality, auditor, public sector. Penelitian ini bertujuan untuk menganalisis pengaruh indepedensi auditor dan integritas auditorterhadap kualitas audit pada Inspektorat Daerah Kabupaten Pinrang. Teknik pengumpulan data menggunakan kuesiner dengan jumlah responden sebanyak 63 orang. Metode analsis menggunakan regresi berganda. Hasil penelitian menunjukkan indepedensi auditor tidak berpengaruh terhadap kualitas audit, sedangkan integritas auditor berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Inspektorat Kabupaten Pinrang. Hasil penelitian dapat memberikan kontribusi teoretis dalam pengembangan studi audit internal dan juga memberikan rekomendasi praktis bagi peningkatan kualitas audit di lingkungan pemerintahan daerah. Kata Kunci: Independensi, integritas, kualitas audit, auditor, sektor publik.
Pertimbangan Pasar dan Penghargaan Finansial dalam Menentukan Minat Mahasiswa menjadi Akuntan Publik Jeramu, Montanus K; Wiyana, Anim
Insan Cita Bongaya Research Journal Vol. 5 No. 1 (2025): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v5i1.143

Abstract

This study aims to determine and analyze the influence of job market considerations and financial rewards on students' interest in becoming public accountants. This study used a quantitative approach. The study was conducted at STIEM Bongaya. The population in this study was all 171 accounting students from the 2021 intake. The sampling procedure used in this study was saturated sampling. The data source in this study was primary data collected using a questionnaire. The analysis method used was SEM-PLS. The results of this study indicate that job market considerations influence interest in becoming public accountants, and financial rewards influence interest in becoming public accountants.
Akuntabilitas dan Asimetri Informasi dalam Pencegahan Fraud atas Pengelolaan Dana Desa Adnan, Adnan
Insan Cita Bongaya Research Journal Vol. 5 No. 1 (2025): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v5i1.144

Abstract

The purpose of this study was to examine and analyze the influence of accountability and information asymmetry on the prevention of fraud in village fund management. The study was conducted in Buntu Barana Village, Curio District, Enrekang Regency. A survey was conducted among 59 village officials. Data collection used a questionnaire, and data analysis used Structural Equation Modeling - Partial Least Squares (SEM - PLS). The results showed that accountability influenced the prevention of fraud in village fund management, while information asymmetry did not influenced the prevention of fraud in village fund Keywords: Accountability, information asymmetry, fraud prevention, Village Funds Tujuan penelitian untuk menguji dan menganalisis pengaruh akuntabilitas dan asimetri informasi terhadap pencegahan fraud pengelolaan dana desa. Penelitian dilakukan di Desa Buntu Barana, Kecamatan Curio, Kabupaten Enrekang. Survey dilakukan pada perangkat desa yang berjumlah 59 aparatur. Metode pengumpulan data menggunakan teknik kuesioner dan analisis data munggunakan tekni analisis Structural Equation Modeling - Partial Least Square (SEM – PLS) Hasil penelitian menunjukkan bahwa akuntabilitas berpengaruh terhadap pencegahan fraud pengelolaan dana desa, sedangkan asimetri informasi tidak berpengaruh terhadap pencegahan fraud dana desa. Kata kunci : Akuntabilitas, asimetri informasi, pencegahan fraud, Dana Desa

Page 18 of 18 | Total Record : 177

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