UPT SD Negeri 191 Bubun Bia is one of the public schools that also received attention in the form of BOS funds from the government. The purpose of this study was to find out how to apply the principles of transparency and accountability in the management of BOS funds during the COVID-19 pandemic at UPT SD Negeri 191 Bubun Bia. This study uses qualitative methods with descriptive analysis and data collection techniques by means of observation, interviews, and documentation.  The distribution of BOS Funds is based on the total number of students, totaling 104 students. The population in this study amounted to 218 people with a sample using purposive sampling of as many as 9 people. The results showed that the application of the principle of transparency at the UPT SD Negeri 191 Bubun Bia was transparent, as seen from the openness in the planning of preparing the RKAS. The benefits of this research are to provide mutual trust between various parties and the transparency of financial statements that can be accounted for

Penelitian ini bertujuan untuk menguji secara empiris pengaruh pemberian reward dan komitmen profesional auditor terhadap niat melakukan whistleblowing. Data dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner kepada responden. Penyebaran kuesioner dilakukan secara online dengan mengirimkan link kousioner dalam bentuk google form kepada responden. Responden dalam penelitian ini adalah pegawai pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Sulawesi Selatan dan Sulawesi Barat dengan jumlah sampel yang diterima sebeasr 21 sampel. Pengujian hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel pemberian reward berpengaruh positif dan signifikan terhadap niat melakukan whistleblowing, sedangkan variabel komitmen profesional auditor tidak berpengaruh terhadap niat melakukan whistleblowing. Hasil estimasi regresi menunjukkan kemampuan prediksi model dengan 20% sedangkan sisanya 80 % dipengaruhi oleh faktor lain di luar model penelitian.

Purpose This paper aims to discuss about whether human capital and cultural capital affect the financial condition of a region and whether cultural capital has a mediating effect (mediator) on the effect of human capital on the financial condition of a region. Moreover, this research also refines previous research by combining the simultaneous effect of the variables human capital and cultural capital on the financial condition of a region and examining the mediating effect of the variable cultural capital. Design/methodology/approach Research was conducted at the Regional Apparatus Work Unit (SKPD) in the Area of South Sulawesi Province with a total population of up to 630. The inferential statistical analysis using the method of variance-based structural equation modeling (SEM) is known as partial least squares SEM. Findings Human capital has positive influence on cultural capital. The higher human capital, primarily reflected in the work experience, will result in increasing the capital of culture in the working environment of local government in the province of South Sulawesi. Originality/value Originality of this paper is as follows: an inferential method used in this research is an SEM. The location of the research located in of the Regional Apparatus Work Unit (SKPD) in the Area of South Sulawesi Province, Indonesia, Indonesia which there has not been research by the methods and the same location.

ABSTRAK. Pembiayaan pada peternak sapi potong masih merupakan determinan berkembangnya usaha peternakan.Cukup banyak penilaian yang ditentukan oleh pemberi pinjaman terutama lembaga formal yang menyulitkan peternak untuk mengaksesnya. Namun salah satu penilaian yang melekat pada diri peternak adalah karakter yang baik.Artikel ini menganalisis persepsi peternak sapi potong terhadap budaya lokal suku Bugis dan dikaitkan dengan dengan aksesibilitas pembiayaannya. Hal ini penting mengingat nilai-nilai budaya yang dianut oleh masyarakat sangat menentukan pembentukan karakter seseorang.Karakter perlu diperkuat karena merupakan salah satu hal yang dipertimbangkan oleh pemberi pinjaman untuk menilai apakah debitur layak diberikan kredit atau tidak termasuk peternak. Sementara persyaratan lainnya agak sulit dipenuhi oleh peternak seperti: collateral, capacity, dan capital.Penelitian ini dilakukan di Kabupaten Bone Sulawesi Selatan yang mayoritas suku Bugis.Jumlah peternak yang diwawancarai sebanyak 70 orang.Penelitian ini termasuk penelitian deskriptif dan menggunakan analisis statistik deskriptif. Persepsi peternak terhadap nilai-nilai budaya seperti: kejujuran (alempureng), kecendekiaan (amaccang), kepatutan (asitinajang), keteguhan (agettengeng), usaha (reso) dan harga diri (siri’) adalah sangat positif dan setuju bahwa keenam hal tersebut dianggap sangat menentukan kemampuannya dalam mengakses pembiayaan. Budaya lokal tersebut perlu dijaga, dibina dan diperkuat untuk meningkatkan kepercayaan pemberi pinjaman baik lembaga formal maupun informal sehingga akses pembiayaan dapat meningkat.Keenam nilai-nilai tersebut saling berinteraksi dan menentukan karakter yang melekat pada diri peternak.(Perception of beef cattle breeders to local culture of buginese tribe related financing accessibility)ABSTRACT. Financing on beef cattle farmers is still a determinant of the development of livestock business. Quite a lot of judgments are determined by lenders, especially formal institutions that make it difficult for farmers to access it. But one of the inherent assessment of the breeder's self is a good character. This article analyzes the perception of beef cattle ranchers to the local culture of the Bugis tribe and associated with the accessibility of its financing. This is important because the cultural values adopted by the community are crucial to the formation of a person's character. The characterneeds to be strengthened because it is one of the things considered by the lender to assess whether the debtor is worthy of credit or not including the breeder. While other requirements are rather difficult to be met by breeders such as collateral, capacity, and capital.This research was conducted in Bone Bugis district of South Sulawesi. The number of farmers interviewed as many as 70 people. Research includes descriptive research and using descriptive statistical analysis. Farmers perception of cultural values such as honesty, intellect, propriety, perseverance, hard workandself-esteem are very positive and agree that these six things are considered determine its ability to access financing. The local culture needs to be maintained, nurtured and strengthened to increase the trust of both formal and informal lenders so that access to finance can increase. These values mutually intersect and determine the inherent character of the breeder.

The legal Protection For Real Land Right Holder in Case of Forged Rincik. The research aimed to investigate (1) the legal protection for the land owner whose possession was based on rincik evidence, and (2) the legal protection on the good-will buyer based on the forged rincik document used in the land sale transaction. This was the normative legal research, also called the library research or documentary study because the research was only conducted on the written regulations or other legal materials or secondary data consisting of the primary and secondary legal materials. The interview was performed to strengthen the theories and opinions in the research. The research also used the Secondary data. the data were analysed and presented using the qualitative descriptive method. The research result indicate that: (1) the real land owner with rincik possession issued after the year 1960 based on the decision of Indonesian Supreme Court No. 560K / PID / 2008 has not been fully protected due to the fact that the seller is funished for forging the rincik., returning the right to the land owner can not be carried out due to the decision of Indonesian Supreme Court Number. 482 / PK / Pdt / 2014 which make the buyer win, while the real land owner is the directed to sue the land seller to give the compensation: and (2) the legal protection on the good faith buyer based on forget rincik in the land sale transaction has been fully protected and has the ringt to possess the land based on the decision of Indonesian Supreme Court Number. 482/PK/Pdt/2014 because the buyer has bought the land in the presence of Temporary Land Title Registar.

ABSTRAKSeorang auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kualitas audit yang baik. Kualitas audit yang baik dapat dihasilkan jika seorang auditor mampu memperhatikan faktor-faktor yang mempengaruhinya, salah satunya yaitu akuntabilitas dan independensi. Sehingga penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris mengenai pengaruh akuntabilitas dan independensi auditor terhadap kualitas audit. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung di lapangan dengan menyebar kuesioner. Metode analis data yang digunakan yaitu analis regresi linear berganda. Teori yang digunakan dalam penelitian ini adalah teori atribusi. Populasi yang digunakan dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik yang berada di Kota Makassar dengan jumlah sampel sebanyak 34 auditor. Data tersebut kemudian diolah berdasarkan jawaban kuesioner yang memenuhi syarat random sampling. Hasil olah data memperlihatkan bahwa akuntabilitas dan independensi berpengaruh positif terhadap kualitas audit secara simultan. Untuk menghasilkan audit yang berkualitas, maka penting bagi auditor menerapkan akuntabilitas dan independensi agar dapat meningkatkan kepercayaan pengguna laporan keuangan. ABSTRACTAn auditor in carrying out his duties is required to produce good audit quality. Good audit quality can be produced if an auditor is able to pay attention to the factors that influence it, one of which is accountability and independence. So this study aims to determine and obtain empirical evidence regarding the effect of accountability and auditor independence on audit quality. This study uses primary data by conducting direct research in the field by distributing questionnaires. The data analysis method used is multiple linear regression analysis. The theory used in this research is attribution theory. The population in this study were auditors who work at the public accounting firm in Makassar City with a total sample of 34 auditors. Then the data processed based on the answers to the questionnaire which meet the requirements of random sampling. The results of data processing in this study indicate that the accountability and independence of auditors have a positive effect on audit quality simultaneously. To produce a quality audit, it is important for auditors to apply accountability and independence in order to increase the confidence of users of financial statements.

This study aims to find out how the effect of collecting walét bird nest taxes on local revenue for the Luwu Regency government. This study focuses on swallow nest entrepreneurs in Luwu Regency. The technique of collecting data in this research is by using a questionnaire with 9 samples of walét bird entrepreneurs, using multiple linear analysis method. Based on the results of the study, swallow nest collection (X1) and taxpayer compliance (X2) simultaneously have a significant effect on local revenue (Y) in Luwu Regency.

This study aimed to comprehend and unfolding the reality of the independence dilemma faced by auditors of the Internal Control Unit at the Alauddin Makassar Islamic University. In achieveing the objective of the study, the reasercher conducted observation and interviews in collecting the data, while the exploration of the understanding and awareness of the informant is done in depth using epoche. Data were analyzed by qualitative method interpretively with phenomenology as a research design. The results of the study revealed that the reality experienced by the auditors of SPI UIN Alauddin Makassar showed an ethical gap. There was a "distance" between the expectations and reality of the auditor's self to the relationship with the chancellor, as well as the auditor's relationship with the auditee. This study also revealed the meaning of independence from the perspective of the auditor's spiritual awareness.