Kualitas Jasa Audit dalam Perspektif Dimensi Budaya Hofstede

This study aims to understand the role of cultural values on the perception of the importance of service quality factors in providing audit services. Hofstede presents six national cultural values, four of which have been used extensively in the accounting and auditing research literature. In Hofstede's cultural perspective, Indonesia is a country with cultural values: high power distance; low uncertainty avoidance; collectivism; and feminists. The sample in this study is the practitioners in audit market. Data was collected by using semi-structured interview technique. Data analysis was carried out using qualitative descriptive analysis with a Content Analysis approach. The themes in the interview transcripts were highlighted using Nvivo's QSR software program. The results showed that the cultural value of "expect good treatment" was identified in the respondents' answers during interviews that discussed the quality factor of audit services. This cultural value is one of the cultural values mentioned by Hofstede held by community groups with a cultural dimension of "high power distance". This shows that in discussing the rules that must be applied in maintaining audit quality, local cultural values must be considered. Different community groups have different cultural values

AUDITORS' AND CLIENTS’ PERSPECTIVES TOWARD AUDIT QUALITY FACTORS IN INDONESIA: DO THEY DIFFER?

Abstract The project aims to investigate the attributes of audit quality in Indonesia by considering input from groups of auditors and audit clients. Beside the facts of the important to consider the issue from different groups of stakeholders such as audit committee chairpersons, there have been very few published empirical studies of perceived audit quality in Indonesia from that group’ perspectives. This study attempts to address the gap by identifying the major attributes that enter into the determination of audit quality in Indonesia based on the perspectives of different groups of auditors and clients. Survey questionnaires are sent to a random sample of the two groups. The result shows that there are significant difference perceptions between the groups. Key words: Audit quality, audit quality factors, market perceptions of audit quality, competence, independence, relationship, service quality

Uji Reliabilitas dan Normalitas Instrumen Kajian Literasi Keuangan

Abstract Belum adanya perangkat literasi keuangan yang memadai sebagai alat ukur penelitian terkait literasi keuangan menjadi salah satu alasan utama untuk mengkaji instrumennya melalui penelitian ini. Hasil uji yang diteliti ialah uji reliabilities dan uji normalitas angket. Angket ayng di uji ialah angket yang sudah di adptasi dari berbagai sumber literatur yang relevan. Hasil uji menunjukan bahwa perangkat instrument yang diuji adalah sangat kredibel dan memiliki angka normalitas yang diterima sebagai instrumen penelitian. Hasil penelitian ini bisa menjadi referensi untuk penelitian lebih lanjut untuk skala menengah dan besar dengan melibat multi sumber data dan berbagai level baik demografi maupun status sosial. Kata Kunci: Instrumen, Kajian Literasi Keuangan, Reliabilitas, Normalita

Analisis perilaku mahasiswa terhadap pemanfaatan mobile commerce

Penelitian ini bertujuan untuk mengetahui pengaruh dimensi perilaku mahasiswa sebagai konsumen, yang meliputi kepercayaan, keamanan dan kemudahan, terhadap minat menggunakan mobile commerce bagi mahasiswa akuntansi. Penelitian ini mengambil responden terdiri dari 43 mahasiswa aktif pada Program Studi Akuntansi Univeristas Negeri Makassar yang dipilih dengan menggunakan metode purposive sampling. Mahasiswa yang dipilih adalah mahasiswa yang telah memprogramkan mata kuliah pengantar pemasaran. Data dikumpulkan melalui kuesioner yang selanjutnya diolah menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kepercayaan mahasiswa atas aplikasi dan kemudahan menggunakan aplikasi berpengaruh positif terhadap minat mahasiswa menggunakan mobile commerce. Akan tetapi, faktor keamanan rupanya belum menjadi prioritas utama bagi mahasiswa dalam memilih dan menggunakan aplikasi mobile commerce. Meskipun salah satu variabel ditemukan tidak mempengaruhi minat menggunakan Mobile Commerce, namun secara simultan tingkat kepercayaan, keamanan dan kemudahan berpengaruh terhadap Minat Menggunakan Mobile Commerce. Secara keseluruhan, dapat disimpulkan bahwa pemanfaatan mobile commerce oleh mahasiswa ditentukan oleh kepercayaan mahasiswa terhadap suatu aplikasi, beserta keamanan dan kemudahan penggunaan aplikasi tersebut

PENGELOLAAN DANA DESA DI SULAWESI SELATAN

Ringkasan Desa sebagai unit organisasi pemerintah yang berhadapan langsung dengan masyarakat mempunyai peranan yang sangat strategis khususnya dalam pelaksanaan tugas dibidang pelayanan publik. Desa memiliki otonomi,ditandai dengan adanya kemandirian desa dalam mengelola atau mengatur rumah tangganya sendiri tanpa adanya campur tangan dari pemerintah atau pihak luar. Salah satu bentuk otonomi yang diberikan kepada desa adalah pemberian Dana Desa. Mulai awal tahun 2015, desa mendapatkan sumber anggaran baru yakni Dana Desa yang bersumber dari Anggaran Pendapatan dan Belanja Negara (APBN). Implementasi otonomi keuangan desa akan menjadi kekuatan bagi pemerintah desa untuk mengurus, mengatur dan menyelenggarakan rumah tangganya sendiri. Akan tetapi, beban tanggung jawab dan kewajiban desa juga bertambah. Keuangan desa yang dapat mendukung pembangunan yang optimal menuntut pengelolaan yang baik dari pemerintah desa. Diharapkan, tata kelola yang baik (good governance) dalam penyelenggaraan dan pengelolaan keuangan desa dapat terwujud berdasarkan prinsip tata kelola yaitu transparan, akuntabel dan partisipatif serta dilakukan dengan tertib dan disiplin anggaran. Namun, beberapa kasus penyalahgunaan dana desa di berbagai desa di Indonesia, termasuk di Sulawesi Selatan menunjukkan bahwa pemerintah desa belum optimal dalam melaksanakan peran serta fungsinya sebagai penyelenggara pemerintahan desa. Dengan demikian, permasalahan pokok dalam penelitian ini adalah: Bagaimana pengelolaan dana desa di Sulawesi Selatan?; dan Faktor apa saja yang menjadi faktor penghambat dalam pengelolaan dana desa di Sulawesi Selatan? Penelitian ini bertujuan untuk berkontribusi terhadap pengembangan model pengelolaan dana desa di Sulawesi Selatan. Adapun, target khusus dari penelitian ini adalah penerbitan artikel di jurnal internasional, dan penyajian makalah pada seminar nasional, dengan harapan bahwa hasil penelitian ini akan tersebarluas dengan baik dan dapat mendukung pencapaian renstra dan peta jalan penelitian Universitas Negeri Makassar. Untuk mencapai tujuan penelitian, maka pengumpulan data dilakukan dengan pengumpulan data sekunder dan wawancara susulan pada desa sampel di Sulawesi Selatan. Rancangan analisis data analisis yang digunakan adalah analisis deskriptif kualitatif

Kualitas Jasa Audit dalam Perspektif Dimensi Budaya Hofstede

Abstract This study aims to understand the role of cultural values on the perception of the importance of service quality factors in providing audit services. Hofstede presents six national cultural values, four of which have been used extensively in the accounting and auditing research literature. In Hofstede's cultural perspective, Indonesia is a country with cultural values: high power distance; low uncertainty avoidance; collectivism; and feminists. The sample in this study is the practitioners in audit market. Data was collected by using semi-structured interview technique. Data analysis was carried out using qualitative descriptive analysis with a Content Analysis approach. The themes in the interview transcripts were highlighted using Nvivo's QSR software program. The results showed that the cultural value of "expect good treatment" was identified in the respondents' answers during interviews that discussed the quality factor of audit services. This cultural value is one of the cultural values mentioned by Hofstede held by community groups with a cultural dimension of "high power distance". This shows that in discussing the rules that must be applied in maintaining audit quality, local cultural values must be considered. Different community groups have different cultural values

Assessing The Financial Literacy of College Student

Abstract Financial literacy is a basic requirement for everyone to avoid financial problems. Financial difficulties can arise if there is an error in financial management. In order to achieve financial prosperity, a person needs to have good knowledge, attitudes, and ability to implement a healthy personal finance. The extent to which a person has knowledge, attitude and ability to manage his/her finances is known as financial literacy. The national financial literacy survey conducted by OJK in 2016 showed that only 29.7% of Indonesia's total population was classified as well literate (having knowledge and beliefs about financial service institutions and financial service products, including features, benefits and risks, rights and obligations related to financial products and financial services, as well as having skills in using financial products and services). Since conducting a national survey related to financial literacy, OJK has continued to educate the public and the younger generation (students) through seminars and smart financial socialization. According to the commissioners of the Financial Services Authority, students are not enough just to be literate, but also need to be financially literate. This is important because one of known ways to increase the growth of people's welfare is to increase public financial literacy. In this context, the paper attempted to describe the students’ financial literacy that enroll in some universities in Makassar South Sulawesi. The data was collected through questionnaire as the primary source. The tools used for the analysis was SPSS. The results showed that the students’ financial literacy mostly in low level category

ATRIBUT KUALITAS AUDIT DI INDONESIA:PERSPEKTIF PENYAJI DAN PENGGUNA LAPORAN KEUANGAN

Abstract The project aims to investigate the attributes of audit quality in Indonesia by considering input from groups of audit clients and external statement users. Beside the facts of the important to consider the issue from different groups of stakeholders such as audit committee chairpersons and loan officers, there have been very few published empirical studies of perceived audit quality in Indonesia from those groups’ perspectives. This study attempts to address the gap by identifying the major attributes that enter into the determination of audit quality in Indonesia based on the perspectives of different groups of clients and external users. Survey questionnaires are sent to a random sample of the two groups. The result shows that there are significant difference perceptions between the groups. Keywords: audit quality, audit committee, loan officers, external user

FACTORS ASSOCIATED WITH AUDIT QUALITY: EVIDENCE FROM AN EMERGING MARKET

ABSTRACT The study aims to investigate the attibutes of audit quality in Indonesia by considering input from groups of auditors, audit clients and external statement users. Beside the facts of the important to consider the issue from different groups of stakeholders such as audit committee chairpersons and loan officers, there have been very few published empirical studies of perceived audit quality in Indonesia from those groups' perspectives. This study attempts to address the gap by identifying the major attributes that enter into the determination of audit quality in Indonesia based on the perspectives of different groups of auditors, clients and external users. Survey questionnaires were sent to a random sample of the three groups. The result shows that there are significant difference perceptions between the groups. Keyword: audit quality, competence, independence, relationship, service qualit

Cash Flow Statements and Its Impact On Firms Valur

Abstract The research tries to explain the Cash Flow Statements and its impact on Manufacturing Firm Value Listed on the Indonesian Stock Exchange. The population in this study are all manufacturing companies in the sub-sector of various industries and consumer goods industries listed on the Indonesia Stock Exchange. The sampling method in this research is purposive sampling resulting a sample size of 120 in a period of 3 years 2018 to 2020. The data collection technique uses documentation techniques. Descriptive statistical analysis data, simple linear regression analysis, coefficient of determination test and t test are the method for data analyzing. The analysis results shows that there are significant effect of operating cash flow statements and investment cash flow statements on firm value, but there is no effect of the statements of cash flows funding on firm value. Based on the results of research on operating cash flow reports and investment cash flow reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2018 - 2020 period, the firms’ value using Tobins'Q is getting better every year. However, the funding cash flow reports shows that the firms’ value is getting worse every year