Penelitian ini bertujuan untuk menguak dimensi kecurangan (Fraud) travel umroh di Sulawesi Selatan dengan menggunakan pendekatan kualitatif dengan metode fenomenologi. Dengan menggunakan data hasil wawancara dengan berbagai informan, hasil penelitian menunjukkan dimensi kecurangan (fraud) yang ditemukan pada kasus kecurangan penyelenggaraan ibadah umroh travel Abu Tours terbagi menjadi empat dimensi yaitu kecurangan disebabkan karena adanya peluang (opportunity), greedy (Keserakahan), tekanan (pressure) dan Kemampuan (capability). Penelitian ini berkontribusi  bagi regulator yang memiliki wewenang dalam mengatur pelaksanaan ibadah umroh agar mengeluarkan regulasi yang dapat mencegah kecurangan oleh penyelenggara. Kata Kunci : Fraud, dimensi fraud

This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.

ABSTRAK Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh fee audit dan reputasi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Kota Makassar. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Jumlah responden sebanyak 35 auditor yang bekerja di Kantor Akuntan Publik di Kota Makassar. Metode analisis menggunakan analisis regresi berganda, Alat analisis data yang digunakan untuk menguji hipotesis diolah dengan menggunakan bantuan program SPSS. Hasil uji t (parsial) variabel fee audit menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit, dan hasil uji t (parsial) variabel reputasi auditor menunjukkan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit.   ABSTRACT The purpose of this study is to determine the effect of audit fees and auditor reputation on audit quality at Public Accounting Office in Makassar City. This type of research is quantitative research. Data collection techniques using a questionnaire. The number of respondents as many as 35 auditors who work in the Public Accounting Office in Makassar City. The analysis method uses multiple regression analysis. The data analysis tool used to test the hypothesis is processed using the SPSS program. The results of the t-test (partial) of the audit fee variable show that the audit fee has a positive effect on audit quality, and the t-test (partial) result of the auditor's reputation variable shows that the auditor's reputation has a positive effect on audit quality.

This study aims to determine the current household accounting in Islamic households and the problem is to determine the zakah of Islamic households. The study was conducted by conducting semi-structured interviews with 2 informants. The results showed that Islamic households still use mental accounting in doing household accounting. Information from mental accounting in Islamic households has not been able to meet the information needs of Islamic households in terms of zakah and inheritance. This is because there is no continuous recording and separation of ownership of shared assets.

This study aims to obtain empirical evidence about the factors causing fraud trends in public sector organizations in the city of Makassar. The variables tested were distributive justice, procedural fairness, internal control system, leadership style, and organizational ethical culture. The sample used in this research is 83 samples working in the public sector in Makassar city. The sample is selected from several public sector agencies with a convenience sample technique. Hypothesis testing using SEM (Structural equations model) analysis tool using Smart PLS application. 03 to test the indicators that make up the construct and test the influence of variables that influence foul tendencies. The result of the research shows the influence of procedural justice, internal control system and leadership style to the tendency of fraud.