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8 results on '"Bandang, Agus"'

1. Women's Empowerment Shariah Microfinance.

Author

Pagalung, Gagaring, Eragradini, Athira Rinandha, Bandang, Agus, and Aulia

Subjects
WOMEN'S empowerment, MICROFINANCE, PSYCHOLOGICAL well-being, ENTREPRENEURSHIP, DATA analysis
Abstract

The main objective of this research is to investigate the empowerment of women in society through Islamic microfinance. The primary aim of this study is the effects that straightforward access to Islamic microfinance effects on the economy, society, and individual. This research is a case study on womenled Micro, Small, and Medium-Sized Enterprises (MSMEs) in the Ummul Mukminin Islamic Boarding School area, and it employs a qualitative analytical approach. The results show that women's incomes and financial skills have increased, indicating major economic consequences. According to the survey, women's social standing in their families and communities has improved, and they have grown more independent and self-assured. These data show that Sharia microfinance not only benefits women economically, but also has a broad positive impact on their social and psychological well-being. [ABSTRACT FROM AUTHOR]

Published
2025

3. Effect of Competence, Whistleblower, and Probity Audit on

Author

Syamsuddin, Syamsuddin, Salsabila, Aida, Indrijawati, Aini, Bandang, Agus, Syamsuddin, Syamsuddin, Salsabila, Aida, Indrijawati, Aini, and Bandang, Agus

Abstract

Purpose: The aim of this study is to examine the effect of competence, whistleblower, and probity audit on the detection of fraud in the procurement of goods and services, with emotional intelligence as a moderator.. Theoretical framework: The theory used in this study to derive hypotheses is based on the Agency Theory and Goal Setting Theory. Agency theory (Jensen and Meckling, 1976) describes a contract between owners and managers to manage and control company assets to maximize the owner's welfare. Goal Setting Theory (Locke and Latham, 2002) states that important factors that influence individual behavior can be seen in the efforts made by individuals to achieve a goal and individual commitment to that goal. In this theory, the auditor entrusted by the principal (the people) is considered capable and able to produce a higher quality audit and the auditor works in the interests of the principal, so the auditor is considered an agent of the principal. Government auditors represent the principal (the people) and have the task of supervising, evaluating, and examining program activities that have been implemented, especially the use of funds for the procurement of goods/services. Design/methodology/approach: This research is correlational descriptive research. The population in this study were auditors at BPKP Representatives and inspectorate of south sulawesi province. There are 2 types of data used in this study, namely primary data and secondary data. The analytical model used to test the hypothesis is Moderated Regression Analysis (MRA). Findings: The results of the study show that competency, whistleblower, and probity audit have an effect on the detection of fraud in the procurement of goods and services. In addition, emotional intelligence can moderate the influence of competence, whistleblowing, and probability audits on the detection of fraud in the procurement of goods and services. Research, Practical & Social implications: The results o

Published
2023

7. PENGARUH INTERAKSI DANA PERIMBANGAN, KESERASIAN BELANJA, DAN KEMANDIRIAN KEUANGAN TERHADAP DAYA SAING KABUPATEN KOTA DI PROVINSI SULAWESI SELATAN The Effect Interaction of Transfer Fund, Expenditure Harmony, and Financial Autonomy to the Compete Power Regency/City in South Sulawesi

Author

Rura, Yohanis, Sampe, Yulianus, Bandang, Agus, and Mangiwa, Muh. Ch

Subjects
dana perimbangan, keserasian belanja, kemandirian keuangan, daya saing
Abstract

Penelitian ini termotivasi oleh adanya senjangan yang lebar tentang ???daya saing??? antara Kabupaten/Kota di Indonesia umumnya, di Sulawesi Selatan khususnya dalam pelayanan kepada seluruh masyarakat. Tujuan penelitian ini adalah untuk memeroleh bukti empiris baik pengaruh simultan maupun parsial dana perimbangan, keserasian belanja, dan kemandirian keuangan terhadap daya saing Kabupaten Kota di Provinsi Sulawesi Selatan. Penelitian ini menggunakan metode kuantitatif dengan alat analisis regressi berganda. Sampel penelitian ini adalah laporan keuangan tahunan Kabupaten/Kota di Provinsi Sulawesi Selatan. Hasil penelitian menunjukkan bahwa dana perimbangan dan keserasian belanja berpengaruh positif terhadap daya saing kabupaten/kota, sementara kemandirian keuangan tidak berpengaruh. Secara simultan ketiga variabel tersebut berpengaruh terhadap daya saing kabupaten/kota. Daya saing Kabupaten/Kota di Provinsi Sulawesi Selatan dapat memotivasi investor untuk menanamkan modalnya di Provinsi Sulawesi Selatan. Dana perimbangan menjadi leverage factor (factor pengungkit) daerah untuk dapat bersaing. Keserasian belanja juga menjadi kata kunci untuk menuju daerah yang memiliki daya saing kuat. Kemandirian keuangan masih menjadi kendala hampir semua Kabupaten Kota. Pada akhirnya, secara kumulatif ketiga faktor tersebut di atas berpengaruh pada kesejahteraan masyarakat Provinsi Sulawesi Selatan.

Published
2013

8. PENGARUH GANGGUAN PRIBADI DAN GANGGUAN EKSTERN TERHADAP INDEPENDENSI AUDITOR PADA BPK DAN KAP DI MAKASSAR

Author

MIDE, NURAISYAH ZAIN, Siraja, Deng, and Bandang, Agus

Subjects
Gangguan Ekstern, Gangguan Pribadi, Independensi Auditor
Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh gangguan pribadi dan gangguan ekstern terhadap independensi auditor baik secara parsial maupun simultan. Populasi pada penelitian ini berjumlah 135 orang yang meliputi seluruh staf auditor pada Perwakilan Badan Pemeriksa Keuangan (BPK) RI Sulawesi Selatan yang berjumlah 79 orang dan Kantor Akuntan Publik (KAP) di Makassar yang berjumlah 56 orang. Sampel pada penelitian ini adalah 60 auditor. Untuk menguji hipotesis pengaruh gangguan pribadi dan gangguan ekstern terhadap independensi auditor secara parsial dan simultan, digunakan uji t dan uji F. Hasil penelitian ini menunjukkan bahwa gangguan pribadi dan gangguan ekstern secara simultan berpengaruh terhadap independensi auditor. Secara parsial, gangguan pribadi dan gangguan ekstern berpengaruh siginifikan terhadap independensi auditor. Hasil penelitian ini juga membuktikan bahwa 55,1% variabel dependen (independensi auditor) mampu dijelaskan oleh variabel independen (gangguan pribadi dan gangguan ekstern), dan sisanya sebesar 44,9% dijelaskan oleh variabel lain di luar variabel yang digunakan.

Published
2011

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