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All Journal Amnesty: Jurnal Riset Perpajakan Idea Pengabdian Masyarakat INVOICE : JURNAL ILMU AKUNTANSI The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Taxation Research
Nurwanah, Andi
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Dentistry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Muaqilah, Nurul; Mus, Abdul Rahman; Nurwanah, Andi
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.658 KB) | DOI: 10.26618/inv.v3i1.4978

Abstract

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0  The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP  size
IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO Lestari, Harini; Laekkeng, Mursalim; Nurwanah, Andi
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5307

Abstract

This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.
PENGARUH KEMUDAHAN DAN MANFAAT E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI Khairunnisa, Aqilah; Nurwanah, Andi; Ahmad, Hamzah
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5305

Abstract

This research was intended to know of ease of use of e – faktur and the usefulness of e – faktur to tax payers compliance with understanding the internet as a moderating variable in The South Makassar Primary Tax Office. The population in this study were taxpayers registered at KPP Pratama South Makassar, namely 83,501 taxpayers, while the sample of this study were 100 taxable entrepreneurs who registered using e-invoice at KPP  Pratama South Makassar. The data analysis technique used  descriptive statistical techniques and Multiple Linear Regression assisted  by SPSS 25.0. The results of the research showed that ease of use of e – faktur and the usefulness of e – faktur positively and significantly affect on the tax payers compliance. understanding the internet can not moderate the effect of ease of use of e – faktur and the usefulness of e – faktur on tax compliance.
Exploring Financial Management Strategies: A Descriptive Qualitative Inquiry with Literature Review Nurwanah, Andi; Junaid, Asriani; Kalsum, Ummu; Ikhtiari, Kirana; Muslim, Muslim
The Journal of Business and Management Research Vol 6 No 1 (2023): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v6i1.659

Abstract

This study delves into financial management strategies through a qualitative approach to uncover insights into investment decisions, financing choices, and dividend policies within organizations. The research employs purposive sampling to select relevant literature from diverse sources, including academic journals and books. Data collection involves a systematic review and analysis of the existing literature to find meaningful patterns and trends. The study reveals significant findings regarding the importance of investment decisions in allocating capital effectively, the role of capital budgeting in evaluating investment opportunities, and the influence of external factors on investment decisions. Additionally, the study highlights the multifaceted nature of financing decisions, emphasizing the significance of capital structure optimization and cost of capital management. Furthermore, insights into dividend policy decisions underscore the importance of aligning dividend distributions with organizational objectives and stakeholder interests. Overall, this research contributes to a deeper understanding of financial management strategies and provides valuable guidance for practitioners and scholars seeking to enhance financial decision-making processes.
Edukasi dan Pendampingan TP PKK Desa Borikamase Menjadi Keluarga Sakinah dengan Teknik Mass Community Skill Abna, Nurjannah; Muchlis, Nurmiati; Nurwanah, Andi; Abna, Nurul Rafiqa Auliyah
Idea Pengabdian Masyarakat Vol. 4 No. 03 (2024): September
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ipm.v4i03.274

Abstract

Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan peran Pengurus PKK sebagai konsultan pendidikan masyarakat yang mempunyai keterampilan mass community skill, TTujuan spesifiknya adalah untuk meningkatkan; 1) kapasitas mitra sebagai konsultan keluarga Sakinah, 2) kemampuan mitra dalam melakukan advokasi penyediaan fasilitas konsultasi program keluarga Sakinah, 3) keterampilan mitra dalam menggunakan media sosial khususnya audio visual sebagai media penyampaian informasi. pendidikan dan informasi kesehatan dan masalah sosial lainnya di tingkat keluarga, 4) keterampilan mitra dalam pengelolaan keuangan di tingkat keluarga. Metode Pendekatan yaitu; pelatihan dan bimbingan teknis, melalui; ceramah, simulasi, microteaching, brainstorming, icebreaking, diskusi tanya jawab, pre-post test, monitoring evaluasi, pemecahan masalah dan studi kasus. Mitra terdiri dari 25 Kader PKK Desa Borikamase berperan sebagai konsultan keluarga. Ruang konsultasi keluarga telah disiapkan oleh Kepala Desa di kantor Desa untuk memudahkan masyarakat mengakses informasi dan menerima informasi kesehatan dan keluarga Sakinah serta Media komunikasi, informasi dan edukasi bagi keluarga Sakinah. Terjadi peningkatan jumlah peserta yang memiliki pengetahuan baik. Kesimpulan: 1) Perlu dilakukan pemantauan lanjutan terhadap hasil kegiatan 2) Disarankan agar mitra pelaksana mengembangkan keterampilan untuk terus memberikan bimbingan kepada masyarakat lainnya.
Cybersecurity in Accounting Information Systems: Challenges and Solutions Nurwanah, Andi
Advances in Applied Accounting Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i3.336

Abstract

Purpose: This study explores the challenges and solutions in securing Accounting Information Systems (AIS) amidst increasing cybersecurity threats, emphasizing the integration of technological, human, and organizational factors. Research Design and Methodology: Utilizing a qualitative approach, the study employs case studies and expert interviews across various sectors. The research framework draws on the Technology-Organization-Environment (TOE) and Socio-Technical Systems (STS) theories to provide a comprehensive analysis of AIS security dynamics. Findings and Discussion: The research identifies the growing sophistication of cyber threats, necessitating advanced technological solutions such as encryption, multi-factor authentication (MFA), and artificial intelligence (AI) for real-time threat detection. Despite these advancements, human factors like insufficient cybersecurity awareness and organizational factors such as inadequate security policies and investment remain significant vulnerabilities. The study highlights the critical role of a strong cybersecurity culture, effective governance, and regulatory compliance in enhancing AIS security. Empirical evidence supports the necessity of integrating these elements to mitigate cyber risks effectively. Implications: The findings underscore the importance of a holistic approach to AIS cybersecurity, combining technological advancements with robust organizational practices and continuous training. Organizations are advised to foster a cybersecurity-conscious culture, develop clear policies, and ensure top management support to enhance their cybersecurity posture. These insights provide actionable recommendations for organizations aiming to protect their AIS against evolving cyber threats.
The Role of Taxation in Addressing Inequality A Literature Analysis.docx Nurwanah, Andi
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.385

Abstract

Purpose: This study aims to explore the role of taxation in addressing economic inequality, focusing on progressive tax systems and their effectiveness in redistributing wealth and mitigating disparities. Research Design and Methodology: The research employs a qualitative literature analysis, synthesizing insights from seminal works, empirical studies, and cross-country comparisons. Key sources include Piketty's "Capital in the Twenty-First Century," Saez and Zucman's research on tax evasion, and various OECD and UNU-WIDER studies. Findings and Discussion: The analysis reveals that well-designed progressive tax systems are crucial for reducing economic inequality. Piketty's findings highlight the effectiveness of high marginal tax rates in decreasing wealth concentration. Saez and Zucman underscore the importance of robust tax enforcement to combat evasion. Cross-country comparisons show that countries with progressive tax structures and substantial social spending, such as the Scandinavian nations, achieve lower levels of inequality. However, challenges remain in developing economies, where tailored approaches to tax compliance and administration are necessary. Implications: The study underscores the need for policymakers to design and implement progressive tax policies effectively. This includes closing tax loopholes, enhancing compliance, and integrating tax policies with broader social measures. International cooperation is essential to address tax evasion and avoidance. The research provides valuable insights for designing equitable tax systems that can promote social equity and economic stability.
Co-Authors Abna, Nurjannah Abna, Nurul Rafiqa Auliyah Hamzah Ahmad, Hamzah Ikhtiari, Kirana Junaid, Asriani Khairunnisa, Aqilah Laekkeng, Mursalim Lestari, Harini Muaqilah, Nurul Mus, Abdul Rahman Muslim Muslim Nurmiati Muchlis Ummu Kalsum