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All Journal Jurnal Akuntansi Multiparadigma Jurnal Akuntansi Aktual AkMen JURNAL ILMIAH JPPI (Jurnal Penelitian Pendidikan Indonesia) ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Akuntansi JAKED Nobel Management Review Journal of Training and Community Service Adpertisi Economics, Business, Accounting & Society Review Entrepreneurship and Small Business Research Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO Jurnal Bisnis dan Kewirausahaan Jurnal Penelitian Pendidikan Indonesia
Sylvia .
Departemen Of Management, STIE Nobel Indonesia Makassar, South Sulawesi, Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Effectiveness Government Budgeting Preparation for Regional Development Post COVID-19: Evidence from South Sulawesi Province, Indonesia Andi Nurmalasari; Sylvia Sylvia; M. Salim Sultan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.323

Abstract

This study aims to analyze the effect of regional apparatus coordination and human resource capacity on the organizational commitment required to prepare the Regional Revenue and Expenditure Budget (APBD). This study was conducted at the Office of the Regional Research and Development Planning Agency of the Province of South Sulawesi. This study employs a quantitative strategy and survey methodology. In this study, 97 employees were selected through a non-probability sampling technique. Validation of data includes testing research instruments for validity and reliability and testing for classical assumptions and hypotheses. The analysis of data involved descriptive and inferential analysis—testing hypotheses with path analysis by examining direct and indirect effects. The t-test with a 5% tolerance determines the immediate impact, whereas the Sobel test determines the indirect impact. The study results indicate that direct coordination of regional apparatus, human resource capacity, and organizational commitment positively and significantly affect preparing the APBD. In contrast, indirect coordination of regional apparatus, human resource capacity, and organizational commitment has a positive and significant effect on the practice of the APBD. Regional apparatus coordination has the highest contribution between human resource capacity and organizational commitment, so prioritizing regional apparatus coordination will improve the optimization of APBD preparation. We recommend that the employees of the Regional Research and Development Planning Agency of the Province of South Sulawesi enhance consistency in the preparation of activities to encourage the participation of all relevant parties in the ongoing monitoring of work stages. Leaders should focus on the level of work mastery of their employees by enhancing their technical knowledge through seminars, training, etc. so that their work objectives are more quantifiable. Consistently increasing employee awareness of personal and organizational goals enables employees to contribute optimally to achieving personal and organizational objectives.
Pengaruh Pajak Restoran, Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Dengan Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Pada Pemerintah Kota Parepare Gayatri Lestari Mawardi; Sylvia Sjarlis; Saripuddin D
Nobel Management Review Vol 3 No 2 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i2.3034

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pajak restoran, pajak hotel dan pajak hiburan terhadap pendapatan asli daerah dengan kepatuhan wajib pajak sebagai variabel moderasi pada Pemerintah Kota Parepare. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif yang dilaksanakan pada Pemerintah Kota Parepare selama 2 bulan. Jenis dan sumber data yang digunakan dalam penelitian ini adalah data sekunder dengan mengambil data laporan keuangan pemerintah kota Parepare dari tahun 2016-2020. Metode analisis yang digunakan adalah Analisis Regresi Moderasi dengan bantuan program komputer SPSS versi 25. Hasil dalam penelitian ini membuktikan bahwa Pajak Restoran dengan nilai t- hitung sebesar 14.046, Pajak Hotel dengan nilai t-hitung sebesar 62.417 dan Pajak Hiburan dengan nilai t-hitung sebesar 15.266 berpengaruh positif dan signifikan terhadap Pendapatan Asli Daerah pada Pemerintah Kota Parepare. Kemudian, dalam pengujian dengan variabel moderasi membuktikan bahwa Kepatuhan Wajib Pajak dapat Memoderasi Pajak Restoran dengan koefisien R2 sebesar 0,911, Pajak Hotel dengan koefisien R2sebesar 0,985 dan Pajak Hiburan dengan koefisien R2 sebesar 0,859 dalam mempengaruhi Pendapatan Asli Daerah KotaParepare. This study aims to determine and analyze the effect of restaurant tax, hotel tax and entertainment tax on local revenue with taxpayer compliance as a moderating variable in the Parepare City Government. ThetypeofresearchusedinthisstudyisdescriptivequantitativewhichwascarriedoutattheParepareCityGovernmentfor2months.Thetypesandsourcesof data used in this study are secondary data by taking data from thePareparecity government financial statements from 2016-2020. The analytical methodusedisModeration Regression Analysis with the help of SPSS version 25computerprogram. The results in this study prove that the Restaurant Tax with a t-count value of 14,046, Hotel Tax with a t-count value of 62,417 and Entertainment Tax with a t- count value of 15,266 have a positive and significant effect on Regional Original Income at the Parepare City Government. Then, in testing with the moderating variable, it proves that Taxpayer Compliance can Moderate Restaurant Tax with an R2 coefficient of 0.911, Hotel Tax with an R2 coefficient of 0.985 and Entertainment Tax with an R2 coefficient of 0.859 in influencing Parepare City's Local Revenue.
PENGARUH PENGAWASAN KEUANGAN, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP KINERJA ANGGARAN Muhammad Amin; Maryadi Maryadi; Sylvia Sjarlis
Nobel Management Review Vol 3 No 3 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i3.3282

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengawasan keuangan, akuntabilitas dan transparansi pengelolaan keuangan secara parsial dan simultan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat dan variabel yang berpengaruh dominan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat. Pengambilan sampel dilakukan dengan cara purposive sampling dengan kriteria yang terlibat dalam penyusunan anggaran dan keuangan yang berjumlah 94 orang. Hasil pengujian menunjukkan bahwa secara parsial variabel pengawasan keuangan, akuntabilitas dan transparansi pengelolaan keuangan berpengaruh positif signifikan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat, secara simultan variabel pengawasan keuangan, akuntabilitas dan transparansi pengelolaan keuangan berpengaruh positif signifikan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat dan variabel pengawasan keuangan memiliki pengaruh paling dominan terhadap kinerja anggaran berbasis value for money pada Pemerintah Provinsi Sulawesi Barat.
The PENINGKATAN KAPASITAS MANAJERIAL UMKM DI KELURAHAN TAPPANJENG KECAMATAN BANTAENG KABUPATEN BANTAENG: PENINGKATAN KAPASITAS MANAJERIAL UMKM DI KELURAHAN TAPPANJENG KECAMATAN BANTAENG KABUPATEN BANTAENG Syamsul Alam; Maryadi Maryadi; Muhammad Idris; Sylvia Sylvia; M. Salim Sultan
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 2 No. 3 (2022): Okt 2022
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.537 KB)

Abstract

The MSME sector has a strategic role in the national economy but in its development there are still many obstacles. Therefore, this Community Service activity is directed to achieve the following objectives: 1) Providing insight or additional knowledge to MSME actors in Tappanjeng Village regarding good business governance, 2) Providing counseling on marketing techniques, financial management, developing business networks; 3) Provide insight into the importance of promoting using social media. After carrying out community service activities, several important points to be recommended are: 1) This training activity still needs to be continued in the form of mentoring to ensure the achievement of the overall service goals; 2) It takes the involvement of many parties in order to encourage the improvement of the managerial capabilities of MSME actors. Both the local government, banks, universities, and other non-governmental organizations.
Management of Assets and Follow-Up the Findings of the Audit Board to Increase Financial Performance of Local Governments Ridha Yamin; Masdar Mas'ud; Sylvia Sjarlis
Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.127 KB) | DOI: 10.55980/ebasr.v1i1.8

Abstract

The dependence of most local governments on the central government in funding regional spending is still a problem in Indonesia. Although the regional autonomy system has been implemented, including in terms of regional financial management, local governments still have difficulty in implementing efficient regional spending. This effort is done so that the financial management of local governments can be implemented efficiently. This research aims to find out the impact of the size of local governments, audit findings and follow-up of the recommendations of The Audit Board of the Republic of Indonesia on the financial performance of local governments   This study uses a quantitative approach by testing hypotheses using multiple regression analysis methods in cross sectional data. The study used data from local government performance reports in 2019. The study analyses 406 district/city governments report in Indonesia. The results showed that: 1) There is a positive and significant influence on the size of local governments on the financial performance of local governments in Indonesia; 2) There are negative and significant influences on the findings of examination of the financial performance of local governments in Indonesia; 3) There is a positive and significant influence on follow-up recommendations of examination results on the financial performance of local governments in Indonesia. The results implication is that efficiency of local government asset and follow-up of audit findings of the Audit Board Republic of Indonesia can improve the financial performance of local governments.
Study of non-cash transactions, integrity and competence effect on the financial management performance of west sulawesi local government Ardinah; Maryadi; Sylvia Sjarlis
Entrepreneurship and Small Business Research Vol. 1 No. 1 (2022): Entrepreneurship and Small Business Research (April - July)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.482 KB) | DOI: 10.55980/esber.v1i1.16

Abstract

This research aims to study the effect of the implementation of non-cash transactions, integrity and competence simultaneously and partially on financial management performance in the West Sulawesi Provincial Government.  This research used survey research. The research was conducted in the West Sulawesi Provincial Government. The research time was conducted from July 2021 to August 2021. The research population is all employees in the West Sulawesi Provincial Government spread across 42 Regional work unit (Satuan kerja perangkat daerah, SKPD). Determination of samples in this study by purposive sampling with the criteria of the Financial Management Officer (Pejabat Penatausaha Keuangan, PPK) and the Treasurer.  The test results showed that partially the variable application of non-cash transactions, integrity and competence had a significant positive effect on financial management performance in the West Sulawesi Provincial Government. The simultaneous variable application of non-cash transactions, integrity and competence has a significant positive effect on the performance of financial management in the West Sulawesi Provincial Government.  Variabel competence has the most dominant influence on financial management performance in the West Sulawesi Provincial Government. The research implies that increasing knowledge, skill, and attitude of civil servant are able to enhance the efficient of financial management of local government.
Understanding the role of arrangement of treasury archives in preventing fraud at regional financial and revenue management agency Rasmadi; Maryadi; Sylvia Sjarlis
Entrepreneurship and Small Business Research Vol. 1 No. 1 (2022): Entrepreneurship and Small Business Research (April - July)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.499 KB) | DOI: 10.55980/esber.v1i1.17

Abstract

This research aims to test the influence of the implementation of disbursement information systems, the arrangement of treasury archives, and leadership support for fraud prevention in the financial and revenue management agency of West Sulawesi province.  This research approach uses a descriptive quantitative approach. The population of this study is the head of subsection and head of the financial subfield and treasurer of each the financial and revenue management agency of West Sulawesi province. The sampling techniques in this study was used purposive sampling.  The results of this study showed that variable disbursement of funds, arrangement of archives and leadership support had a significant impact in the prevention of fraud in the Financial and Regional Revenue Management Agency of West Sulawesi Province both partially and simultaneously. The archive structuring variables had the most dominant influence among all independent variables on dependent variables in this study. This study has the implications that good and archive structuring will prevent fraud in the West Sulawesi Provincial Financial and Revenue Management Agency.
The Effect of Audit Findings, Follow-Up Audit Recommendations, And BPK Opinions from The Previous Year on The Determination of Opinions in Local Government Financial Statements Rena Mainingrum; Sylvia Sjarlis; Andi Ririn Oktaviani; Reno Fithri Meuthia
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i1.56

Abstract

This study aims to analyze the effect of audit findings, follow-up on audit recommendations from the Supreme Audit Agency (BPK RI) and audit opinion from previous year on the determination of audit opinions on local government financial statements. The historical data of 24 local governments in South Sulawesi for the period 2016 - 2020 related to the examination of local government financial statements is used in this study. The results of the study found that: 1) There was a positive but not significant effect on the opinion of the Audit Findings on the determination of the audit opinion of the district government in South Sulawesi, 2) there was a positive and significant effect of follow-up on the recommendations of the audit results of local government in South Sulawesi, and 3) there was a negative and significant effect of the previous year audit opinion on the opinion of the local government financial statements.
Moderation of Firm Size: Financial Performance on Disclosure of Corporate Social Responsibility Sylvia Sylvia; Rustan DM; Muhammad Idris
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.618

Abstract

This study aims to determine and analyze the impact of financial performance on corporate social responsibility disclosure, with company size serving as a moderator. The population of this survey consisted of all 25 retail trade subsector companies listed on the Indonesia Stock Exchange between 2014 and 2016. The total number of entities included in this study was 43. As research samples, 32 quarterly financial reports from two corporations constituted the complete data processed. The secondary data used in the study were the company's financial statements obtained through documentation techniques. Several phases of testing will be performed on the data in this study, including descriptive statistical tests, selecting the best model (chow test, Hausman test, and lm test), and testing all hypotheses via partial tests (t-tests), moderation tests, and coefficient of determination tests. This study's findings indicate that financial performance as measured by ROA has a positive and statistically significant effect on CSR disclosure of retail trade on the Indonesia Stock Exchange. While company size can moderate the impact of financial performance proxy ROA on CSR disclosure of retail business on the Indonesia Stock Exchange, ROA has a positive and significant effect.
Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, Dan Kualitas Layanan Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel, Restoran, Dan Hiburan Di Kota Makassar Yusran Mansyur; Sylvia Sjarlis; Zainal Abidin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3040

Abstract

This study aims to determine and analyze the effect of tax socialization, tax sanctions and taxpayer compliance at the Makassar City Regional Revenue Agency. The type of research is quantitative with a survey approach. This research was conducted at the Regional Revenue Agency with a research time of 2 months. This study used a survey by distributing questionnaires. The population used is the taxpayers. The sampling technique used the Hair formula where 360 samples were obtained. The analytical method used is Multiple Linear Regression Analysis. The results of this study prove that tax socialization, tax sanctions and taxpayer compliance have a positive and significant effect on taxpayer compliance in Makassar City. The coefficient of determination in this study is 14.1%.
Co-Authors Abdul Khalik Adriyan Sayed Alia Ariesanti Andanika Andanika Andi Nurmalasari Andi Ririn Oktaviani Ardinah DM, M. Rustan Gayatri Lestari Mawardi Hasbiah Hasbiah M Salim S Maryadi Maryadi Maryadi Maryadi Maryadi Masdar Mas'ud Masdar Mas'ud Muhammad Amin Muhammad Idris Muhammad Idris Muhammad Idris Rasmadi Rena Mainingrum Reno Fithri Meuthia Ridha Yamin ROHMAWATI KUSUMANINGTIAS Saban Echdar Salim Sultan Saripuddin D SUARNI SUARNI Syamsul Alam Yusrab Ardianto Sabban Yusran Mansyur Zainal Abidin