Nasrullah Dali - Academia.edu (original) (raw)
Papers by Nasrullah Dali
Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum, Ekonomi, 2021
Kegiatan ini bertujuan untuk agar seluruh UMKM yang ada di Kota Kendari mampu membuat model penge... more Kegiatan ini bertujuan untuk agar seluruh UMKM yang ada di Kota Kendari mampu membuat model pengelolaan keuangannya sendiri yang sesuai bagi UMKM sehingga dapat menyusun perencanaan keuangan usaha melalui kegiatan penyusunan anggaran untuk menetapkan kebutuhan modal kerja, investasi pada aset tetap, dan merencanakan sumber dananya. Hasil kegiatan pengabdian yang telah dilakukan dengan menggunakan beberapa Metode yaitu pemberian bimbingan, dan diskusi maka diperoleh adanya peningkatan pemahaman pelaku usaha dalam mempertahankan Going Concern usaha dimasa Pandemi Covid-19 ini, UMKM yang menjadi objek pengabdian ini memberikan gambaran yang baik bahwa dengan adanya pengabdian yang telah dilakukan dapat memicu pemilik usaha dalam mengenali langkah-langkah apa yang baik digunakan selama pandemi covid-19.
This study aims to examine and explain the effect of professionalism and locus of control to job ... more This study aims to examine and explain the effect of professionalism and locus of control to job satisfaction and performance of auditors. The research design used explanatory approach. The data were collected by survey method using the instrument of questionnaire. The sample was 122 Internal Control Officers (APIP) in Regional Inspectorate in Southeast Sulawesi, selected by using sampling technique of proportional stratified random sample. The hypothesis was tested by using Partial Least Square (PLS). The research results indicated that auditors’ professionalism can increase job satisfaction. Similarly, locus of control has significant effect to job satisfaction of auditors. High job satisfaction will improve significantly the auditors’ performance. Most APIP perceived that performance achievement had not been good in quantity. There was still a tendency to delay the work that resulted in the finishing of a number of auditing assignment to be late, particularly related to finishing...
This study aims to find out and analyze the influence of the clarity of the budget target, the ac... more This study aims to find out and analyze the influence of the clarity of the budget target, the accuracy of the budget, the Government's Internal Control System and internal communication on the Performance of the Kolaka Regency Government. The type of research used in this study is causality research with a quantitative approach. The samples in this study were Head of Service, Head of Sub-District, Head of Planning Sub-Department, Head of Subdivision of Finance, and Head of Subdivision of Planning and Finance as many as 102 people s . The results of this study indicate that simultaneously there is a significant influence on the clarity of the budget target, the accuracy of the budget, the Government's Internal Control System, and internal communication together on the performance of Kolaka Regency Government Intention with a value of F count (9.749) > F table (2.48) and sig value. (0,000) <α (0.05). Then partially there is the influence of the clarity of the budget tar...
This study aims to determine and analyze Independence effects on audit quality and individual cha... more This study aims to determine and analyze Independence effects on audit quality and individual characteristic role as a moderating variable of independence effects on audit quality on Regional Inspectorate in Southeast Sulawesi. These research populations are all Inspectorate auditors in Southeast Sulawesi Province that are distributed in 17 regencies/cities and 1 province namely there are 576 populations; meanwhile, the research samples are all inspectorate employees in Southeast Sulawesi meeting the following criteria: (1). Having profession as an auditor, (2). Having conducting audit as a Chairman of TIM or Member of auditor minimally 2 (twice), and (3). Having work experiences as an auditor minimally 2 years. Based on the collected data and criteria, the number of respondents meeting the criteria is 167 auditors. Results of research are found out that Independence has significant effects on audit quality. Meaning higher auditor independence means lower audit quality. This implies...
This study aims at empirically examining and analyzing the effect of local government heads’ comm... more This study aims at empirically examining and analyzing the effect of local government heads’ commitment and human resource competency in financial management on: (1) local government accounting information system; (2) internal control system directly, and indirectly through accounting information system; and (3) audit opinion of local government financial statements directly, and indirectly through accounting information and internal control systems. The study employs a quantitative method using path analysis techniques applied on data collected from fifteen local government financial statements and 495 respondents from local governments in Southeast Sulawesi, Indonesia. The results of this study indicate that: (1) local government heads’ commitment and human resource competency are significantly positive to determine the reliability of local government accounting information system and can explain 83.7% of its variation, while the remaining 16.3% are influenced by other factors out...
Other Topics Engineering Research eJournal, 2019
The study aims to determine and analyze the effects of competence, independence and professional ... more The study aims to determine and analyze the effects of competence, independence and professional attitudes on audit quality and individual characteristics as moderating the effects of competency, independence and professional attitude on the audit quality of Internal Apparatus in Southeast Sulawesi. The total number of the study population is 576 respondents, while the number of samples is 167 auditors that are determined through Slovin formulations. The sampling is conducted using purposive sampling method based on certain conditions, namely profession as internal auditors, have conducted audits at least twice and have minimally two years working period as an auditor. Based on results of the analysis, it is found that competence has positive effects on audit quality but is insignificant, independence has significant negative effects on audit quality while professional attitudes have positive and significant effects on audit quality. Furthermore, individual characteristics are found...
The aim of this study was to determine: 1) the effect of DAU on capital expenses; 2)the effect of... more The aim of this study was to determine: 1) the effect of DAU on capital expenses; 2)the effect of PAD on capital axpenses; 3) the effect of DAU on the independence of localfinance, 4) the effect of PAD on the independence of local finance. 5) the effect of CapitalExpenses on the independence of local finance.Data were collected by conducting a surveyand were examined with the multiple linear regression analysis using the SPSS program.Results of the study showed that the value ratio of the local financial independence ofSoutheast Sulawesi in the period from 2003 to 2015 was still categorized as low. Result ofpartial regression analysis indicated that for the first equation only DAU had positive andsignificant effect on capital expenses, whereas for the second equation both PAD and capitalexpenses variables had positive and significant effect on the local financial independence.Simultaneously, the first equation showed that DAU and PAD had positive and significanteffect on capital exp...
This study aims to determine the effect of competency, independence and professional attitude tow... more This study aims to determine the effect of competency, independence and professional attitude towards the audit quality of the Inspectorate Officers in Southeast Sulawesi. The study population was all Provincial Inspectorate auditors in Southeast Sulawesi spread across 17 cities / regions and 1 Province totaling 576 respondents. While the sample number of samples is all employees of the Inspectorate in Southeast Sulawesi who meet the criteria: (1). Profession as an auditor, (2). Ever conducted an audit as a Chairman of the TEAM or member of the auditor at least 2 times, and (3). Have a minimum of 2 years working period as an auditor. Based on data and criteria collected, the number of respondents who met the criteria were 167 auditors. The analytical equipment used is Partial Least Square (PLS) with the Smartpls program version 3. The results of the study show that competence does not have a significant effect on audit quality, while independence and professional attitude have a sig...
This research aims to determine and analyze the influence of locus of control and organizational ... more This research aims to determine and analyze the influence of locus of control and organizational culture on ethical decision-making. Data were obtained from 40 auditors working at BPKP Representatives of Southeast Sulawesi Province. The hypothesis of this research was analyzed by using multiple linear regression analysis method. The results of this research indicate that the locus of control has a positive and significant effect on auditor ethical decision-making. Organizational culture has a positive and significant impact on auditor ethical decision-making. Locus of control and organizational culture simultaneously have a positive and significant impact on auditor ethical decision-making.
This study aims to determine the effectiveness level of boarding house tax revenue and the contri... more This study aims to determine the effectiveness level of boarding house tax revenue and the contribution level of boarding house tax revenue on local revenue of Kendari city during period year 20132015. In this research data source used is secondary data. The research method used is descriptive met hod that describes the effectiveness level of the boarding house tax revenue and thecontribution level of the boarding house tax revenue of local revenue of Kendari city during the period from 2013 to 2015 year. Based on the result of the study concluded that in the study period, the boarding house tax revenues in Kendari city constantly incre ase every year but the effectiveness level of boarding house tax revenue in Kendari city is slightly decrease . This is because the difference between the realization and the target of boarding house t ax revenue decrease every year. Nevertheless, the overall level of effectiveness of boarding house tax revenue is classified as very effective criteri...
JURNAL AKUNTANSI DAN KEUANGAN
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Kinerja Keuangan Pemerintah Daerah... more Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Kinerja Keuangan Pemerintah Daerah Kabupaten Muna ditinjau dari Rasio Keuangan diantaranya Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas Keuangan Daerah dan Rasio Aktivitas Keuangan Daerah. Data yang digunakan dalam penelitian ini adalah laporan realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Muna Tahun Anggaran 2014-2018, yang diperoleh dari Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Muna. Pengumpulan data menggunakan metode wawancara, observasi dan dokumentasi. Teknik analisis data yang digunakan untuk mengukur kinerja keuangan Pemerintah Daerah Kabupaten Muna yaitu Deskriptif Kualitatif.Hasil penelitian menunjukan kinerja keuangan Pemerintah Daerah Kabupaten Muna pada tahun anggaran 2014-2018 berdasarkan : (1) Rasio Kemandirian Keuangan Daerah masih rendah sekali tergolong pada pola hubungan instruktif, (2) Rasio Efektivitas Keuangan Daerah menunjukkan kinerja Pemerintah Daerah Kabupa...
The purpose of this research is to find out the influence of locus of control and professional co... more The purpose of this research is to find out the influence of locus of control and professional commitment toward auditor’s behavior in conflict situations. A sample of this research used functional staff of local government auditor in Kolaka District. Data that applied for this research was primary data from questionnaire instrument. Using doubled linear regression analysis method showed that locus of control and professional commitment significantly influenced auditor’s behavior in conflict situation simultaneously. It means that by having a high level of internal locus of control and professional commitment, it can help the auditor to choose the best decision when the conflict situation occurs. Then, partly, the result indicated that locus of control has a significant influence on auditor’s behavior in conflict situation by 0.001 significant level. This number indicated that auditor with a dominant internal locus of control would be able to manage the auditing work in conflict sit...
Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum, Ekonomi, 2021
Kegiatan ini bertujuan untuk agar seluruh UMKM yang ada di Kota Kendari mampu membuat model penge... more Kegiatan ini bertujuan untuk agar seluruh UMKM yang ada di Kota Kendari mampu membuat model pengelolaan keuangannya sendiri yang sesuai bagi UMKM sehingga dapat menyusun perencanaan keuangan usaha melalui kegiatan penyusunan anggaran untuk menetapkan kebutuhan modal kerja, investasi pada aset tetap, dan merencanakan sumber dananya. Hasil kegiatan pengabdian yang telah dilakukan dengan menggunakan beberapa Metode yaitu pemberian bimbingan, dan diskusi maka diperoleh adanya peningkatan pemahaman pelaku usaha dalam mempertahankan Going Concern usaha dimasa Pandemi Covid-19 ini, UMKM yang menjadi objek pengabdian ini memberikan gambaran yang baik bahwa dengan adanya pengabdian yang telah dilakukan dapat memicu pemilik usaha dalam mengenali langkah-langkah apa yang baik digunakan selama pandemi covid-19.
This study aims to examine and explain the effect of professionalism and locus of control to job ... more This study aims to examine and explain the effect of professionalism and locus of control to job satisfaction and performance of auditors. The research design used explanatory approach. The data were collected by survey method using the instrument of questionnaire. The sample was 122 Internal Control Officers (APIP) in Regional Inspectorate in Southeast Sulawesi, selected by using sampling technique of proportional stratified random sample. The hypothesis was tested by using Partial Least Square (PLS). The research results indicated that auditors’ professionalism can increase job satisfaction. Similarly, locus of control has significant effect to job satisfaction of auditors. High job satisfaction will improve significantly the auditors’ performance. Most APIP perceived that performance achievement had not been good in quantity. There was still a tendency to delay the work that resulted in the finishing of a number of auditing assignment to be late, particularly related to finishing...
This study aims to find out and analyze the influence of the clarity of the budget target, the ac... more This study aims to find out and analyze the influence of the clarity of the budget target, the accuracy of the budget, the Government's Internal Control System and internal communication on the Performance of the Kolaka Regency Government. The type of research used in this study is causality research with a quantitative approach. The samples in this study were Head of Service, Head of Sub-District, Head of Planning Sub-Department, Head of Subdivision of Finance, and Head of Subdivision of Planning and Finance as many as 102 people s . The results of this study indicate that simultaneously there is a significant influence on the clarity of the budget target, the accuracy of the budget, the Government's Internal Control System, and internal communication together on the performance of Kolaka Regency Government Intention with a value of F count (9.749) > F table (2.48) and sig value. (0,000) <α (0.05). Then partially there is the influence of the clarity of the budget tar...
This study aims to determine and analyze Independence effects on audit quality and individual cha... more This study aims to determine and analyze Independence effects on audit quality and individual characteristic role as a moderating variable of independence effects on audit quality on Regional Inspectorate in Southeast Sulawesi. These research populations are all Inspectorate auditors in Southeast Sulawesi Province that are distributed in 17 regencies/cities and 1 province namely there are 576 populations; meanwhile, the research samples are all inspectorate employees in Southeast Sulawesi meeting the following criteria: (1). Having profession as an auditor, (2). Having conducting audit as a Chairman of TIM or Member of auditor minimally 2 (twice), and (3). Having work experiences as an auditor minimally 2 years. Based on the collected data and criteria, the number of respondents meeting the criteria is 167 auditors. Results of research are found out that Independence has significant effects on audit quality. Meaning higher auditor independence means lower audit quality. This implies...
This study aims at empirically examining and analyzing the effect of local government heads’ comm... more This study aims at empirically examining and analyzing the effect of local government heads’ commitment and human resource competency in financial management on: (1) local government accounting information system; (2) internal control system directly, and indirectly through accounting information system; and (3) audit opinion of local government financial statements directly, and indirectly through accounting information and internal control systems. The study employs a quantitative method using path analysis techniques applied on data collected from fifteen local government financial statements and 495 respondents from local governments in Southeast Sulawesi, Indonesia. The results of this study indicate that: (1) local government heads’ commitment and human resource competency are significantly positive to determine the reliability of local government accounting information system and can explain 83.7% of its variation, while the remaining 16.3% are influenced by other factors out...
Other Topics Engineering Research eJournal, 2019
The study aims to determine and analyze the effects of competence, independence and professional ... more The study aims to determine and analyze the effects of competence, independence and professional attitudes on audit quality and individual characteristics as moderating the effects of competency, independence and professional attitude on the audit quality of Internal Apparatus in Southeast Sulawesi. The total number of the study population is 576 respondents, while the number of samples is 167 auditors that are determined through Slovin formulations. The sampling is conducted using purposive sampling method based on certain conditions, namely profession as internal auditors, have conducted audits at least twice and have minimally two years working period as an auditor. Based on results of the analysis, it is found that competence has positive effects on audit quality but is insignificant, independence has significant negative effects on audit quality while professional attitudes have positive and significant effects on audit quality. Furthermore, individual characteristics are found...
The aim of this study was to determine: 1) the effect of DAU on capital expenses; 2)the effect of... more The aim of this study was to determine: 1) the effect of DAU on capital expenses; 2)the effect of PAD on capital axpenses; 3) the effect of DAU on the independence of localfinance, 4) the effect of PAD on the independence of local finance. 5) the effect of CapitalExpenses on the independence of local finance.Data were collected by conducting a surveyand were examined with the multiple linear regression analysis using the SPSS program.Results of the study showed that the value ratio of the local financial independence ofSoutheast Sulawesi in the period from 2003 to 2015 was still categorized as low. Result ofpartial regression analysis indicated that for the first equation only DAU had positive andsignificant effect on capital expenses, whereas for the second equation both PAD and capitalexpenses variables had positive and significant effect on the local financial independence.Simultaneously, the first equation showed that DAU and PAD had positive and significanteffect on capital exp...
This study aims to determine the effect of competency, independence and professional attitude tow... more This study aims to determine the effect of competency, independence and professional attitude towards the audit quality of the Inspectorate Officers in Southeast Sulawesi. The study population was all Provincial Inspectorate auditors in Southeast Sulawesi spread across 17 cities / regions and 1 Province totaling 576 respondents. While the sample number of samples is all employees of the Inspectorate in Southeast Sulawesi who meet the criteria: (1). Profession as an auditor, (2). Ever conducted an audit as a Chairman of the TEAM or member of the auditor at least 2 times, and (3). Have a minimum of 2 years working period as an auditor. Based on data and criteria collected, the number of respondents who met the criteria were 167 auditors. The analytical equipment used is Partial Least Square (PLS) with the Smartpls program version 3. The results of the study show that competence does not have a significant effect on audit quality, while independence and professional attitude have a sig...
This research aims to determine and analyze the influence of locus of control and organizational ... more This research aims to determine and analyze the influence of locus of control and organizational culture on ethical decision-making. Data were obtained from 40 auditors working at BPKP Representatives of Southeast Sulawesi Province. The hypothesis of this research was analyzed by using multiple linear regression analysis method. The results of this research indicate that the locus of control has a positive and significant effect on auditor ethical decision-making. Organizational culture has a positive and significant impact on auditor ethical decision-making. Locus of control and organizational culture simultaneously have a positive and significant impact on auditor ethical decision-making.
This study aims to determine the effectiveness level of boarding house tax revenue and the contri... more This study aims to determine the effectiveness level of boarding house tax revenue and the contribution level of boarding house tax revenue on local revenue of Kendari city during period year 20132015. In this research data source used is secondary data. The research method used is descriptive met hod that describes the effectiveness level of the boarding house tax revenue and thecontribution level of the boarding house tax revenue of local revenue of Kendari city during the period from 2013 to 2015 year. Based on the result of the study concluded that in the study period, the boarding house tax revenues in Kendari city constantly incre ase every year but the effectiveness level of boarding house tax revenue in Kendari city is slightly decrease . This is because the difference between the realization and the target of boarding house t ax revenue decrease every year. Nevertheless, the overall level of effectiveness of boarding house tax revenue is classified as very effective criteri...
JURNAL AKUNTANSI DAN KEUANGAN
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Kinerja Keuangan Pemerintah Daerah... more Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Kinerja Keuangan Pemerintah Daerah Kabupaten Muna ditinjau dari Rasio Keuangan diantaranya Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas Keuangan Daerah dan Rasio Aktivitas Keuangan Daerah. Data yang digunakan dalam penelitian ini adalah laporan realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Muna Tahun Anggaran 2014-2018, yang diperoleh dari Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Muna. Pengumpulan data menggunakan metode wawancara, observasi dan dokumentasi. Teknik analisis data yang digunakan untuk mengukur kinerja keuangan Pemerintah Daerah Kabupaten Muna yaitu Deskriptif Kualitatif.Hasil penelitian menunjukan kinerja keuangan Pemerintah Daerah Kabupaten Muna pada tahun anggaran 2014-2018 berdasarkan : (1) Rasio Kemandirian Keuangan Daerah masih rendah sekali tergolong pada pola hubungan instruktif, (2) Rasio Efektivitas Keuangan Daerah menunjukkan kinerja Pemerintah Daerah Kabupa...
The purpose of this research is to find out the influence of locus of control and professional co... more The purpose of this research is to find out the influence of locus of control and professional commitment toward auditor’s behavior in conflict situations. A sample of this research used functional staff of local government auditor in Kolaka District. Data that applied for this research was primary data from questionnaire instrument. Using doubled linear regression analysis method showed that locus of control and professional commitment significantly influenced auditor’s behavior in conflict situation simultaneously. It means that by having a high level of internal locus of control and professional commitment, it can help the auditor to choose the best decision when the conflict situation occurs. Then, partly, the result indicated that locus of control has a significant influence on auditor’s behavior in conflict situation by 0.001 significant level. This number indicated that auditor with a dominant internal locus of control would be able to manage the auditing work in conflict sit...