Penelitian in bertujuan untuk mengetahu dan meng-analisis pengaruh kompetensi, komitmen organisas dan independens terhadap kinerja auditor pada Inspektorat Provins Sulawes Barat. Teknik pengumpulan data melalu kuesioner, observasi, wawancara dan telaah dokumen. Sedangkan teknik analisis data yang diguna-kan adalah uj kualitas data, uj asums klasik, analisis regres linear berganda, pengujian hipotesis, dan koefisien determinasi. Berdasarkan hasil analisis maka diperoleh hasil bahwa kompetens mempunya pengaruh yang positif dan signi-fikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Komitmen Organisas mem-punya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Independens mempunya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat.  Hasil peng-ujian serempak maka dapat disimpulkan bahwa kompetensi, komitmen organisasi, dan independens mempunya pengaruh secara serempak atau bersama-sama terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Dar hasil pengujian regres maka diketahu bahwa variabel yang dominan berpengaruh terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat adalah komitmen organisasi. This study aims to determine and analyze the influence of competence, organizational commitment and independence on auditor performance at the Inspectorate of West Sulawes Province. Data were collected through questionnaires, observation, interviews and document reviews. Meanwhile, the data analysis techniques used are data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination. Based on the analysis, the results show that competence has a positive and significant effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. Organizational commitment has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. Independence has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. From the results of simultaneous testing, it can be concluded that competence, organizational commitment, and independence have a simultaneous or joint effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. From the results of regression testing, it is known that the dominant variable affecting the performance of auditors at the Inspectorate Office of West Sulawes Province is organizational commitment.

Penelitian ini bertujuan untuk mengetahui peran praktik digitalisasi keuangan syariah terhadap peningkatan kinerja keuangan syariah UMKM di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif. Data diperoleh melalui wawancara secara mendalam terhadap pelaku UMKM dan mitra UMKM yang relevan. Hasil penelitian menunjukkan bahwa digitalisasi keuangan syariah berpengaruh terhadap peningkatan kinerja keuangan syariah UMKM. Meskipun pada kenyataannya masih banyak UMKM yang belum mampu memanfaatkan secara maksimaldigitalisasi keuangan syariah dalam kegiatan praktik bisnisnya. Dengan demikian penelitian ini merekomendasikan kiranya peran digitalisasi keuangan syariah dapat ditingkatkan termasuk dalam peningkatan peran pemerintah dalam bentuk kebijakan dan regulasi yang mendukung praktik digitaliasi keuangan syariah di tengah masyarakat. This study aims to determine the role of digitalization of Islamic financial practices in improving the performance of Islamic finance MSMEs in Makassar City. This study uses a qualitative approach. Data were obtained through in-depth interviews with related MSME actors and MSME partners. The results of the study show that the digitalization of Islamic finance has an effect on improving the performance of Islamic finance MSMEs. In fact, there are still many MSMEs that have not been able to take full advantage of the digitalization of Islamic finance in their business practice activities. Thus, this study recommends that the role of digitizing Islamic finance can be increased, including increasing the government's role in the form of policies and regulations that support the practice of digitizing Islamic finance in society.

Tujuan penelitian ini adalah menganalisis pengaruh tunjangan kinerja, kualitas sumber daya manusia dan sistem pengukuran kinerja terhadap kinerja organisasi, serta untuk menganalisis pengaruh tunjangan kinerja, kualitas sumber daya manusia dan sistem pengukuran kinerja secara simultan terhadap kinerja organisasi sektor publik pada Kantor Dinas Badan Pengelolaan Keuangan dan Aset Daerah Kota Samarinda Kalimantan Timur. Untuk mengimplementasikan tujuan tersebut maka digunakan teknik pengumpulan data melalui observasi dan kuesioner, dengan teknik analisis data menggunakan uji instrumen penelitian, uji asumsi klasik, analisis regresi berganda serta pengujian hipotesis. Hasil penelitian menemukan bahwa tunjangan kinerja  berpengaruh positif dan signifikan terhadap kinerja organisasi, kualitas sumber daya manusia berpengaruh positif dan signifikan terhadap kinerja organisasi, sistem pengukuran kinerja berpengaruh positif dan signifikan terhadap kinerja organisasi serta tunjangan kinerja, kualitas sumber daya manusia dan sistem pengukuran kinerja berpengaruh secara simultan atau bersama-sama yakni sebesar 52,8% terhadap kinerja organisasi pada Kantor Dinas Badan Pengelolaan Keuangan dan Aset Daerah Kota Samarinda Kalimantan Timur.The purpose of this study is to analyze the effect of performance allowance, the quality of human resources and performance measurement systems on organiza-tional performance, as well as to analyze the effect of performance allowance, the quality of human resources and performance measurement systems simultaneously on the performance of public sector organizations at the Regional Financial and Asset Management Agency Office. To implement these objectives, data collection techniques were used through observation and ques-tionnaires, with data analysis techniques using research instrument tests, classical assumption tests, multiple regression analysis and hypothesis testing. The results of the study found that performance allowance had a positive and significant effect on organizational per-formance, the quality of human resources had a positive and significant effect on organizational performance, the performance measurement system had a positive and significant effect on organizational performance and performance allowanc, the quality of human resources and performance measurement systems had a simultaneous or simultaneous effect. together, which is 52.8% of the organizational performance at the Office of the Regional Financial and Asset Management Agency, Samarinda City, East Kalimantan.

This research aims to know and analysis implementation of murabahah accounting especially of manifestation murabaha accounting in BNI Syariah. Design methodology used comparative analysis between accounting theory and practice in Syariah banking.The result showed that the implementation of murabahah accounting on BNI Syariah Makassar has been suitable with PSAK 102 especially for recognition, measurement, recording, and disclosure, except for accounting treatment when event of arrears and receipts of arrears installments. BNI Syariah Makassar didn’t give any accounting treatment. Whereas in PSAK 102 is stipulated that when there is arrears and receipts of arrear installments, the margin is recognized proportional to the cash received

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi, pengembangan karier, beban kerja, disiplin kerja terhadap kinerja pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Jeneponto. Metode pengumpulan data melalui observasi, dokumen,  penyebaran kuesioner, serta studi literatur dan teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menemukan bahwa kompetensi mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai khususnya pada BKPSDM Kabupaten Jeneponto, pengembangan karier mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai, beban kerja, mempunyai pengaruh negatif dan signifikan terhadap kinerja pegawai, disiplin kerja  mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai khususnya pada BKPSDM Kabupaten Jeneponto. This research aims to determine and analyze the effect of competence, career development, workload, work discipline on employee performance at the Personnel and Human Resources Development Agency (BKPSDM) Jeneponto Regency. Methods of data collection are through observation, documents, distributing questionnaires, and literature studies and data analysis techniques use multiple linear regression analysis. The results of the study show that competence has a positive and significant impact on employee performance, especially at BKPSDM Jeneponto Regency, career development has a positive and significant impact on employee performance, workload, has a negative and significant impact on employee performance, work discipline, and has a positive and significant impact on employee performance, especially at BKPSDM Jeneponto Regency.