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PROFESSIONALISM AND MORAL INTENSITY OF AUDITORS ON WHISTLEBLOWING INTENSION ON MAKASSAR PUBLIC ACCOUNTANT OFFICE

Nur, Sri Wahyuni, Hamid, Nur Asia

International Journal of Economics Management and Social Science Vol 1 No 3 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

This study aims to determine how auditor professionalism and the auditors moral intensity and its influence on the intention to conduct whistle blowing in the Public Accounting Firm in Makassar. The focus of research is on the behavior of professionalism and morals of auditors in examining financial statements and expressing opinions about fairness in all material matters, financial position, results of operations, changes in equity and cash flows in accordance with accounting principles. Type of research is quantitative descriptive. Data used in this study is primary data in the form of questionnaires distributed to 10 Auditors as respondents. Questionnaires are used to measure the level of professionalism and moral intensity of auditors tested for validity and reliability. The analytical method used is multiple regression analysis using SPSS. The results showed that questionnaires distributed to 10 respondents were valid and reliable. The results of multiple regression analysis tests show that the level of professionalism and the moral intensity of auditors affect the intention to conduct whistleblowing where the higher the professionalism and moral intensity of an auditor, the higher the intention to conduct whistleblowing.

FISH BOMBS : FOR BUSINESS MOTIVES OR BASIC NEEDS

Ahdan, Ahdan

International Journal of Economics Management and Social Science Vol 1 No 3 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

This study intended to inform the social construction about the actions of fishermen in Lumulumu Island using fishing bomb. The focus of the study is on large  and small fishermen based on business or commercial motives and motives to fulfill basic needs. Specifically, this research is more oriented to the meanings constructed by fishermen behind the use of fish bombs. This research emphasizes more on the emic perspective, with the understanding that the information gathered from the fishermen is described based on expressions, ways of thinking and interpretations of the subjects themselves, so that it can be revealed what is hidden behind their actions using fish bombs. Fishing bombs fishermen in the study area consisted of two types or categories,  first, large-type (lompo) bombs fishermen called paEs with status as punggawa and secondly, small-type fishermen (caddi) called independent fishermen (sawi). The status of small fishermen generally as sawi. Researchers findings, fishermen on Lumulumu Island took action to use fishing bombs not based on awareness based on knowledge but because of economic motives to meet basic needs and partially follow it. This reality is shown by the low education of fishermen, the reduction of bomb fishermen due to changing professions, and the disinterest of some fishermen in fish bombs. In other words, the fishermen using fish bombs are not based on internalization, but rather acts of deviation from legitimate legal norms with motives to meet family needs and business motives.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, AND QUALITY OF AUDIT AGAINST THE INTEGRITY OF THE FINANCIAL STATEMENTS

Hasanuddin, Hasanuddin

International Journal of Economics Management and Social Science Vol 1 No 3 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

This study aimed to analyze the influence of corporate governance and quality audits that could affect the integrity of the financial statements on companies listed in the Indonesia Stock Exchange. The integrity of the financial statements is defined as the extent to which the financial statements show a true and honest information. Factors corporate governance and quality audit analyzed its impact on the integrity of the financial statements include the audit committees, independent directors, board size, institutional ownership , managerial ownership and the quality of KAP. This research was conducted with quantitative methods on the financial statements of manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2013. The total sample is 24 companies determined through purposive sampling method. Results showed that not all consistent with the hypothesis and significant effect. However, audit committees, independent directors, board size, and quality of KAP shown to have a significant influence on increasing the integrity of the financial statements.

DETERMINANT OF EMPLOYES PERFORMANCE (Case of South of Sulawesi)

Burhami, Abdul Hafid

International Journal of Economics Management and Social Science Vol 1 No 3 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

Performance is one of the tools to measure negligence in managing human resources in one organization. Leadership and discipline are two things that affect performance. This study aims to determine the factors that influence employee performance. The analytical method used in this study is descriptive and multiple regression. The results showed that leadership and discipline had an effect on performance, but the effect was very small at only 0.396 percent.

RELOCATING THE STREET VENDORS TO PANTAI TAK BEROMBAK (PTB) AS STRATEGY OF MAROS GOVERNMENT

Mustafa, Mustafa, Abidin, Zainal, Sarnawiah, Sarnawiah

International Journal of Economics Management and Social Science Vol 1 No 3 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

The ´growth of cities in Indonesia cannot be separated from the informal sector presence which has been integrated to every urban life activity. The existence of Street Vendors sometimes create its own problems such as urban planning  which is chaotic. The long-term goal of this research is to find out the strategy of Maros  Government in relocating Sales Vendors, to make an improvement overview of Street Vendors income before and after relocation, to formulate appropriate policies and relocation programs. While the specific targets to be achieved in this research is that it is necessary to identify the right strategy in refuting the income of street vendors without decrease the income. The purpose of  traders’ relocation is in order to avoid jobless and encourage the economic growth faced by the Government of Maros that necessary to improve strategies in increasing the income of sales vendors (PKL) .The data collection techniques are observation, survey and interview. The method used to achieve the objectives is qualitative descriptive research. The result of this research is to approach the governments strategy for the street vendors to be relocated and also socialize aneffective  way  so that they welcome to move, and provide supporting facilities for the community to visit the Pantai Tak Berombak.

HUMAN SECURITY AND HUMAN RIGHTS IN INDONESIA: HUMAN TRAFFICKING ISSUE IN EAST NUSA TENGGARA

Abbas, Wandi

International Journal of Economics Management and Social Science Vol 1 No 2 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

The main focus of the human security concept is understanding the security in the broad dimension that is concerned to socio-economic, health and environmental conditions which threaten the physical security of individual. Human rights, the human basic values, ​​has been regulated in international law. Human trafficking is a basic issue of both concepts. Human trafficking has violated and flattened the values ​​of human security concepts as well as human rights that have become a common precept. On the issue of human trafficking, human security and human rights are phenomena which prove that human existence becomes the main concern of the completion. This paper is a qualitative method, explaining the issue by literature review and interview as well as research refers to various national and international instruments relating to human trafficking. This study argued that in Indonesia, particularly in East Nusa Tenggara, it is vulnerable to human trafficking practices that have an impact on individual insecurity and human rights violations.The rise of human trafficking cases proves that the existence of individual security needs to be considered. East Nusa Tenggara is one of the most vulnerable areas of human trafficking in Indonesia, this mainly due to the economic, educational and other sectors. Financial needs that became the main thing in life in the community became their main cause trapped in the case of human trafficking. In addition, the lack of public understanding about human trafficking is the reason to become victims. The role of the government as an obliging and responsible actor to protect the citizens is not significant, one of which socialization to various regions of human trafficking has not been maximal, which is only done at the government level. Furthermore, the response to the victimized community has not been maximally handling.

THE EFFICIENCY OF THE USE OF PRIVATE MILITARY SECURITY COMPANIES (PMSC) BY THE UNITED STATES IN IRAQ

Ayusi, Raviq

International Journal of Economics Management and Social Science Vol 1 No 2 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

The shift of security paradigm post-cold war era has made the concept of security more complex, regarding the actor and its scope. The security dynamic trigger the emergence of new non-state actors in the security field. Private Military Security Companies (PMSC) is one of a non-state actors that provides security services. The United States as a developed country makes use of this service not only during wartime but also on other certain condition. The choice of using PMSC services is considered to have greater efficiency than the use of state military.How efficient can the United States get by hiring the PMSC? Based on the analysis, this paper argues that the US efficiency by hiring the PMSC is quite high because of the ability of the US to see the conditions, taking into account further and minimize the impact that would come. This paper will outline through three components: international security governance, the efficient use of PMSC services, and the consideration more about the impact of the use of PMSC services.

THE ROLE OF THE MIDDLE EAST INVESTMEN INITIATIVE (MEII) IN DEVELOPMENT IN THE WEST BANK, PALESTINE IN THE U.S.-PALESTINE PARTNERSHIP (UPP) FRAMEWORK

Ramadhan, Presya

International Journal of Economics Management and Social Science Vol 1 No 2 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

This paper examines the role of Middle East Investment Initiative (MEII) in development in the West Bank, Palestine in the U.S.-Palestine Partnership (UPP) framework. Answering the question of how the role of the Middle East Investment Initiative (MEII) in development in Palestine in the US-Palestine Partnership (UPP) framework and how the contribution of Public-Private Partnership (PPP) to development in Palestine, the authors thesis statement is that amid diplomatic and territorial disputes, The Middle East Investment Initiative (MEII) as a public-private partnership becomes the main channel for collecting and channeling development assistance such as resources and private sector investment that can benefit the West Bank and bring prosperity to people Palestinians. While the private sector such as the Middle East Investment Initiative (MEII) cannot do much to address diplomacy or security issues, the private sector can play an equally important role through the contribution of resources and investment to conflict areas such as Palestine to help economic development In the West Bank, Palestine.

ORGANIZATION CULTURE AND LECTURER PERFORMANCE : CASE OF PAPUA PRIVATE UNIVERSITIES

Christian, Ferdinandus

International Journal of Economics Management and Social Science Vol 1 No 2 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

This study aims to determine the influence of organizational culture on the performance of lecturers of private university in Papua. This study includes the type of survey research and the method of research is utilizes the questionnaire in the main data collection in this case is the primary data of a number of samples from the population. In general, which is the unit of analysis in this survey research is individual. The results showed that organizational culture had a positive and significant effect on lecturer performance as evidenced by CR value of 1,998 and P 0.047 and the results were in accordance with the research hypothesis.

THE ROLE OF TSO (THIRD SECTOR ORGANIZATION) TOWARDS THE EMPOWERMENT OF WOMEN IN BALI (CASE STUDY: BALI SRUTI)

Kusuma, Arnold Arswenda

International Journal of Economics Management and Social Science Vol 1 No 2 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

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Abstract

The issue of gender inequality in Indonesia is the result of a patriarchal culture that has existed for a long time. The gender division of men and women in the field of social and economic development is clearly visible, as women do not fully gain access to some resource sectors, such as education and employment. Bali as one of the provinces in Indonesia that still adheres to patriarchal culture. But the culture is in fact contrary to the Hindu belief that they believe to be the majority religion, where women have a very respectable position because it is considered as the incarnation of one of the revered Goddesses. This then underlies the movement of one of the TSO (Third Sector Organization) in Bali, Bali Sruti, which then consistently campaigns for women empowerment. In this paper the authors found that the role of Bali Sruti in their efforts to empower women in Bali includes several things, such as the socialization of womens participation in politics, the socialization of pluralism, and interactive discussions through interactive radio in relation to gender equality issues aimed at increasing the participation of Balinese women in sustainable social and economic development.