Research Project

This study examines the impact of auditor experience, commitment, and competence on audit quality, with reward as a moderating variable. It aims to analyze how these factors contribute to enhancing audit quality and whether rewards strengthen or weaken these relationships. By employing quantitative methods, the research seeks to provide empirical evidence on the role of auditor characteristics and incentives in ensuring high-quality audits. The findings are expected to offer valuable insights for audit firms and regulatory bodies in improving audit practices and professional standards.

This research aims to optimize the utilization of State Property (BMN) to enhance Non-Tax State Revenue (PNBP). By analyzing current management practices, regulatory frameworks, and potential efficiency improvements, the study seeks to identify strategies that maximize the economic value of state assets. The research explores innovative approaches, including asset leasing, strategic partnerships, and digital optimization, to ensure effective and sustainable revenue generation. The findings are expected to provide policy recommendations for improving state asset management and increasing government revenue from non-tax sources.

This study aims to analyze the relationship between profit management and the level of disclosure in manufacturing companies listed on the Indonesian Stock Exchange. It explores how earnings management practices influence the extent and transparency of financial and non-financial disclosures. By employing quantitative methods, the research examines financial reports and disclosure patterns to identify potential correlations. The findings are expected to provide insights into corporate financial behavior, contributing to the development of more transparent and accountable financial reporting standards in Indonesia’s manufacturing sector.

This study examines governance models for detecting fraud in local government procurement of goods and services. It aims to identify effective mechanisms, policies, and frameworks that enhance transparency, accountability, and fraud prevention. By analyzing existing governance structures and best practices, the research seeks to develop recommendations for improving fraud detection and mitigation strategies in public procurement processes.

This study explores the role of governance in ensuring the sustainability and growth of Micro, Small, and Medium Enterprises (MSMEs). It examines how effective governance practices—such as transparency, accountability, strategic decision-making, and regulatory compliance—contribute to the long-term viability and competitiveness of MSMEs. The research also analyzes challenges faced by small businesses in implementing good governance and identifies best practices that enhance resilience, financial stability, and sustainable expansion. By providing valuable insights, this study aims to support policymakers, business owners, and stakeholders in fostering a robust MSME sector that drives economic development.

This study aims to analyze strategies for increasing the Original Regional Income (PAD) of Pangkep Regency. It explores the key factors influencing regional revenue growth, evaluates existing policies, and identifies potential sectors that can contribute to sustainable economic development. The research employs both qualitative and quantitative approaches to provide comprehensive insights into revenue optimization. The findings are expected to offer recommendations for policymakers to enhance financial management and boost local economic performance.

This study aims to analyze the influence of individual capability and motivation, leadership, and organizational climate on workgroup effectiveness in efforts to improve the performance of regional government employees in South Sulawesi Province. Using both quantitative and qualitative approaches, this research explores how these factors interact and contribute to enhancing productivity and the quality of public services. The findings are expected to provide strategic recommendations for regional governments in designing policies that support more effective and sustainable human resource development.

This study aims to analyze tax avoidance models and their implications for improving tax governance in Indonesia. By examining various tax avoidance strategies used by corporations and individuals, this research seeks to identify key factors influencing tax compliance and the effectiveness of existing regulations. Through a combination of quantitative and qualitative approaches, the study explores potential policy improvements to enhance transparency, fairness, and efficiency in the taxation system. The findings are expected to provide valuable insights for policymakers in developing more effective tax governance strategies.

This study investigates the impact of time pressure, work-family conflict, and locus of control on reduced audit quality behavior and work stress. It explores how these factors influence auditors’ performance, decision-making, and overall well-being in high-pressure work environments. The research aims to identify the extent to which time constraints and personal life conflicts contribute to decreased audit quality and heightened stress levels. Additionally, it examines the role of locus of control in moderating these effects, providing insights into potential strategies for improving audit quality and reducing work-related stress in the accounting profession.

This study analyzes the economic consequences of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in South Sulawesi Province. It examines the impact of these standards on financial reporting, business transparency, and economic performance of MSMEs. The research aims to assess how SAK EMKM influences decision-making, access to financing, and overall business sustainability, providing insights into the challenges and benefits faced by small businesses in complying with financial regulations.