Abstract:This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant…
inant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Abstract:The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative…
sentative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model
Abstract:Adenina, S., & Tamzil, N. S. (2024). Management Of Diarrhea In Children And Its Relation To Stunting. Healthy Tadulako Journal (Jurnal Kesehatan Tadulako, 10(1). Anggraini, D., & Kumala, O. (2022). Diare Pada Anak. Scientific…
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Aslan, Iriani, I., & Maryam. (2024). Asuhan Keperawatan Pada Anak Dengan Diagnosa Gangguan Sistem Pencernaan: Diare Di Ruangan Catelia Rumah Sakit Umum Daerah Undata Provinsi Sulawesi Tengah. Jurnal Kolaboratif Sains, 7(5).
Damayanty Syamsul, T., Karim, K., & Mappaoudang, A. (2024). Penanganan Dehidrasi Pada Anak Dengan Diare Akut: Kajian Literatur Tentang Terapi Dan Pendekatan Multidisipliner. Joa : Journal Omicron Adpertisi, 3(1). Https://Jurnal.Adpertisi.Or.Id/Index.Php/Joa
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Abstract:Songkok Recca Nur Azizah is a business located in Bone Regency that produces traditional handcrafts in the form of traditional headgear characteristic of the Bugis tribe, South Sulawesi. However, amidst modern market competition,…
petition, this traditional craft business faces challenges in optimizing its marketing mix strategy. This study analyzes the implementation of the 7Ps marketing mix strategy in the Nur Azizah Songkok Recca Enterprise in Bone Regency, South Sulawesi. Using a qualitative case study approach, data were collected through observation, in-depth interviews, and documentation. The findings show that the enterprise has implemented the seven elements of the marketing mix, namely product, price, place, promotion, people, process, and physical evidence. Product variety and artisan skills represent the main strengths of the business, while limited digital promotion, conventional payment systems, simple packaging, and a deteriorated business signboard remain key constraints. The study suggests that the enterprise should strengthen digital marketing, adopt cashless payment options, improve product packaging, and renew its physical identity to enhance competitiveness. These findings provide practical insights for culture-based MSMEs seeking to preserve traditional products while adapting to contemporary market changes.
Abstract:This study aims to analyze the compliance of regional fixed asset management at the Regional Finance and Asset Agency of South Sulawesi Province with the provisions of Minister of Home Affairs Regulation No. 19 of 2016,…
with a focus on motorized two-wheeled vehicles. The research method used is qualitative descriptive, with data collection techniques involving interviews and documentation. The data used consists of primary data from the interviews as well as secondary data in the form of asset management documents and related reports. The results of the study indicate that asset management has generally been carried out in accordance with applicable regulations and covers all stages of management. However, there are still challenges regarding supervision, reporting, and asset user compliance, as well as relatively complex administrative procedures. Therefore, it is necessary to optimize controls and streamline procedures to improve accountability in asset management
Abstract:Poverty remains one of the major development challenges in South Sulawesi, particularly in regencies with relatively high poverty rates. This study aims to examine the effects of Gross Regional Domestic Product (GRDP) growth,…
owth, educational attainment, and the open unemployment rate on poverty across nine regencies in South Sulawesi during the 2016–2025 period. This research employed a quantitative approach using panel data obtained from the Statistics Indonesia. The research sample consisted of nine regencies that consistently recorded high poverty rates, namely Selayar Islands Regency, Jeneponto Regency, Pangkajene and Islands Regency, Bone Regency, Enrekang Regency, Luwu Regency, Tana Toraja Regency, North Luwu Regency, and North Toraja Regency. The analytical method applied was panel data regression using the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), with the optimal model selected through the Chow test and Hausman test. The findings reveal that GRDP growth has a negative effect on poverty, educational attainment has a negative and statistically significant effect on poverty, whereas the open unemployment rate has a positive effect on poverty. Simultaneously, GRDP growth, educational attainment, and the open unemployment rate significantly influence poverty in South Sulawesi. These findings suggest that poverty alleviation policies should prioritize equitable economic growth, improvements in educational quality, and the expansion of productive employment opportunities.
Abstract:The rapid integration of Artificial Intelligence (AI) into organizational systems has transformed workplace dynamics, employee responsibilities, and patterns of human labor. Although AI implementation improves operational…
l efficiency and productivity, it also creates psychological and professional challenges for employees adapting to technological change. This study aims to explore the lived experiences, emotional responses, and adaptation strategies of employees in South Sulawesi companies undergoing AI-driven digital transformation. This research employed a qualitative phenomenological approach. Data were collected through in-depth semi-structured interviews with 20 participants from the banking, manufacturing, retail, technology, and service sectors in South Sulawesi, Indonesia. Participants were selected using purposive sampling based on direct exposure to AI systems and a minimum of 1.5 years of work experience. The data were analyzed using thematic analysis to identify recurring patterns and meanings related to employee adaptation. The findings revealed six major themes: AI as a tool for improving efficiency and productivity, fear of job displacement and career uncertainty, the importance of continuous learning and digital skill development, the role of organizational support and leadership communication, the emergence of human–AI collaboration, and varied psychological responses to technological change. Employees who received organizational support and training demonstrated greater adaptability and confidence in responding to AI implementation. The study emphasizes the importance of human-centered change management strategies that prioritize psychological safety, transparent communication, and continuous digital training. This research contributes to the limited phenomenological literature on AI adaptation in Indonesia and provides practical implications for human resource management and organizational behavior in the era of digital transformation.
Abstract:This study aims to analyze the factors that affect rice consumption in South Sulawesi Province using a panel data approach for 2018–2024. The dependent variables used are rice consumption (tons), while the independent variables…
variables include per capita income, household size, rice production, human development index (HDI), and percentage of poor population. The analysis was performed with a panel data regression model using R software, with a series of model specification tests including the Chow test, the Hausman test, and the Lagrange Multiplier (LM) test. The best model obtained is the Fixed Effect Model (FEM). Partially, the variables of household size and rice production had a significant negative effect on rice consumption, while HDI had a significant positive effect. The variables of per capita income and poverty level have a negative but not significant effect. These results indicate that rice consumption in South Sulawesi is more influenced by social aspects and quality of life than purely economic factors. These findings affirm the importance of food security policies that focus on improving human development, rice distribution efficiency, and strengthening social protection programs to maintain the stability of household food consumption.
Abstract:This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive…
scriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.
Abstract:Online marketing is one of the main strategies in increasing business income, including for traditional market traders in South Sulawesi. Although internet penetration in Indonesia, especially in South Sulawesi, continues…
s to grow, many traditional market traders have not utilized digital potential to market their products. This study aims to explore online marketing activities implemented by traditional market traders in Gowa Regency, as well as to analyze their influence on increasing income and the factors that influence their success. Based on literature studies, the use of social media and e-commerce platforms has been shown to increase product visibility and attract more consumers, which in turn can increase sales. However, the adoption of digital technology among traditional market traders is still limited, mainly due to the lack of skills in managing social media accounts and digital platforms. This study uses a qualitative approach with interviews and observation methods of traders in traditional markets in Gowa Regency. The results of the study show that online marketing has a positive influence on increasing trader income, but the level of adoption varies based on factors such as age, education, and business experience. Therefore, digital marketing training and support from the government and trader associations are needed to accelerate the adoption of this technology. This study is expected to provide recommendations for the development of more effective digital marketing strategies for traditional market traders in South Sulawesi, in order to increase competitiveness and strengthen the local economy.