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Dunakhir, Samirah
Fakultas Ekonomi, Universitas Negeri Makassar
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Aplikasi Siskeudes Sebagai Perangkat Pengelolaan Keuangan Daerah (Studi Kasus pada Desa Belapunranga Kec. Parangloe Kab. Gowa Sulawesi Selatan) Ayu Auliyah; Samirah Dunakhir
Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 2 (2022)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.738 KB)

Abstract

This study aims to find out how good the use of the Siskeudes Application is in Financial Management in the Village Government. The population of this study is Financial Management in Belapunranga Village, Parangloe District, Gowa Regency, South Sulawesi, while the sample in this study uses the Results of Financial Management for Fiscal Year 2021. Data collection is carried out using documentation, while the data analysis technique used is competitive descriptive analysis using index measurements rough fit. The results showed that overall the use of the Siskeudes Application in Financial Management with 5 indicators namely planning, implementation, administration, reporting and accountability can still be said to be quite appropriate/good enough with a percentage of 73% of 100%.Penelitian ini bertujuan untuk untuk mengetahui seberapa baik Penggunaan Aplikasi Siskeudes Dalam Pengelolaan Keuangan di Pemerintah Desa. Populasi penelitian ini adalah Pengelolaan Keuangan di Desa Belapunranga Kecamatan Parangloe Kabupaten Gowa Sulawesi Selatan, sedangkan sampel dalam penelitian ini menggunakan Hasil Pengelolaan Keuangan Tahun Anggaran 2021. Pengumpulan data dilakukan dengan menggunakan dokumentasi, sedangkan teknik analisis data yang digunakan adalah analisis deskriptif kompetitif dengan menggunakan pengukuran indeks kesesuaian kasar. Hasil penelitian menunjukkan bahwa secara keseluruhan Penggunaan Aplikasi Siskeudes dalam Pengelolaan Keuangan dengan 5 indikator yaitu perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban masih dapat dikatakan cukup sesuai/cukup baik  dengan persentase 73% dari 100%.Keywords:Siskeudes; Village Financial Management 
Persepsi Pelaku UMKM Terhadap Kepatuhan Wajib Pajak: Studi atas Penyuluhan dan Sanksi Pajak Andi Muhammad Arya Yudistira; Samirah Dunakhir
Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2022)
Publisher : Universitas Negeri Makassar

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Abstract

This study aims: (1) to determine the effect of tax socialization partially towards MSME taxpayer compliance, (2) to determine the effect of tax sanctions partially towards MSME taxpayer compliance ,(3) to determine the effect of tax soicalization and tax sanctions simultaneously towards MSME taxpayers compliance. The population in the study were all MSME taxpayers in Makassar City totaling 19,100. The sample used was 100 MSME Taxpayers in Makassar City taken by Purposive Sampling technique. Data collection was carried out using a questionnaire. Data analysis was performed with the classical assumption test, multiple linear regression, t-test, F-test, and test of determination. The results of this study indicate that tax socialization partially have an effect on MSME taxpayer compliance, tax sanctions partially  have an effect on MSME taxpayer compliance, as well as simultaneous tax socialization and tax sanctions have an effect on MSME taxpayer compliance.Penelitian ini bertujuan: (1) untuk mengetahui pengaruh penyuluhan pajak secara parsial terhadap kepatuhan Wajib Pajak UMKM,(2) untuk mengetahui pengaruh sanksi perpajakan secara parsial terhadap kepatuhan Wajib Pajak UMKM ,(3) untuk mengetahui pengaruh penyuluhan pajak dan sanksi perpajakan secara simultan terhadap kepatuhan Wajib Pajak UMKM. Populasi dalam penelitian adalah seluruh Wajib Pajak UMKM yang ada di Kota Makassar sebanyak 19.100. Sampel yang digunakan sebanyak 100 Wajib Pajak UMKM di Kota Makassar yang diambil dengan teknik Purposive Sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner. Analisis data dilakukan dengan uji asumsi klasik, regresi linear berganda, uji-t, uji-F, dan uji determinasi.  Hasil  penelitian  ini  menunjukkan  penyuluhan  pajak  secara parsial  berpengaruh terhadap kepatuhan Wajib Pajak UMKM, sanksi perpajakan secara parsial berpengaruh terhadap kepatuhan Wajib Pajak UMKM, serta secara simultan penyuluhan pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan Wajib Pajak UMKM.
Penggunaan Aplikasi ATLAS Berbasis Online pada Kantor Akuntan Publik Masdar Ryketeng; Warka Syachbrani; Nurafni Oktaviyah; Samirah Dunakhir; Hariany Idris; Mukhammad Idrus
Vokatek : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2023): Vol. 1 No. 2 (2023): Volume 1: Issue 2 (Juni 2023)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v1i2.108

Abstract

Masalah yang dihadapi secara khusus oleh mitra adalah (1) proses audit yang masih menggunakan program excel dan belum terkoneksi secara online, (2) Lamanya waktu yang dibutuhkan untuk menyelesaikan proses audit karena penggunaan sistem yang belum efektif. Adapun tujuan dari pelatihan ini adalah (1) Mitra dapat memanfaatkan aplikasi ATLAS yang telah dirancang oleh KKKP dan IAPI, dan (2) Mitra dapat meningkatkan kualitas auditnya yang sesuai dengan standar audit melalui penggunaan aplikasi ATLAS. Metode yang digunakan pada pelatihan ini adalah ceramah, praktek, dan tanya jawab. Peserta kegiatan ini adalah auditor KAP Yaniswar dan Rekan sebanyak 10 peserta. Hasil pelatihan yang telah dilaksanakan menunjukkan bahwa kegiatan pegabdian kepada masyarakat (PKM) Penggunaan Aplikasi ATLAS Berbasis Online pada Kantor Akuntan Publik dalam rangka meningkatkan kinerja dan kualitas audit ini terlaksana dengan baik dan lancar sesuai rencana, dan sebagian besar peserta mampu menerima materi dengan baik.
Penerapan Environmental Accounting pada Rumah Sakit Sebagai Tanggung Jawab Sosial Kepada Masyarakat Muhammad Salehuddin Wahab; Abdul Rijal; Samirah Dunakhir
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 2 (2023)
Publisher : Universitas Negeri Makassar

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Abstract

Environmental accounting treatment includes the process of identifying, acknowledging, measuring, presenting and disclosing information on the calculation of waste management costs in hospitals. This study aims to determine the effectiveness of the application of environmental accounting and waste management processes at Labuang Baji Hospital Makassar. This study uses qualitative research methods with primary data sources by taking data directly at the Labuang Baji Hospital Makassar. The data obtained came from the hospital's financial statements. The findings are based on the hospital's financial statements, indicating that the hospital has implemented the accrual basis method in recording its financial statements. Therefore, the hospital has implemented environmental accounting in reporting the recording of financial statements.Perlakuan akuntansi lingkungan meliputi proses mengidentifikasi, mengakui, mengukur, menyajikan dan mengungkapkan informasi perhitungan biaya pengelolaan limbah di rumah sakit. Penelitian ini bertujuan untuk mengetahui efektivitas penerapan proses akuntansi lingkungan dan pengelolaan limbah di RSUD Labuang Baji Makassar. Penelitian ini menggunakan metode penelitian kualitatif dengan sumber data primer dengan mengambil data secara langsung di RSUD Labuang Baji Makassar. Data yang diperoleh berasal dari laporan keuangan rumah sakit. Temuan tersebut berdasarkan laporan keuangan rumah sakit yang menunjukkan bahwa rumah sakit tersebut telah menerapkan metode accrual basis dalam pencatatan laporan keuangannya. Oleh karena itu, pihak rumah sakit telah menerapkan akuntansi lingkungan dalam pelaporan pencatatan laporan keuangan.
The Effect of Company Size on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange Hafrida Banggu; Samirah Dunakhir; Hajrah Hamzah
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This study aims to determine whether the effect of company size  on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is pharmaceutical companies listed on the Indonesia Stock Exchange, while the sample in this study consists of 11 companies listed on the Indonesia Stock Exchange and published complete financial statements during the 2019-2021 period. The results of this data analysis study show that a simple linear regression test shows that a constant value of 10,193 means that if the size of the company is zero, then accounting conservatism in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021 is 10,193. The regression coefficient value of 0.937 means that if the company size variable increases by 1%, accounting conservatism in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange increases by 0.937. The results of the t-test obtained a sig value of 0.000 < 0.05, so it can be concluded that the size of the company has a significant effect on accounting conservatism in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The results of coefficient determination get a value of 0.387 / 38.7 percent, this means that the size of the company has a contribution or influence on accounting conservatism in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 by 38.7 percent.
Pengaruh Current Ratio, Debt Equty Ratio, dan Return On Assets terhadap Price Book Value pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Rezi safutri; Samirah Dunakhir; Fajriani Azis
VISA: Journal of Vision and Ideas Vol. 4 No. 1 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.1949

Abstract

This research aims: (1) To analyze the influence of Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) simultaneously on Price Book Value (PBV) in coal companies listed on the IDX, ( 2) To analyze the Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) partially on Price Book Value (PBV) in coal companies listed on the IDX, (3) To analyze which variables which has the most dominant influence on the Price Book Value (PBV) of coal companies listed on the IDX. The variables in this research are (1) Current Ratio, (2) Debt Equty Ratio, (3) Return On Assets, and (4) Price Book Value. The population of this research is all 42 coal companies listed on the Indonesia Stock Exchange. Meanwhile, the samples in the research: (1) Coal companies listed on the Indonesia Stock Exchange from 2020-2022, (2) Coal companies that published financial reports during the 2020-2022 period, (3) Manufacturing companies that have a positive company value of 2020-2022. Data collection is carried out using documentation. Data analysis was carried out using classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this research show that the Curret Ratio has a significant effect on Price book value with a sig value of 0.318, the Debt Equty Ratio has a significant effect on price book value with a sig value of 0.009, and Return On Assets has a significant effect on price book value with a sig value of 0.038 and has a significant effect on price book value. simultaneously with a sig value of 0.023.
The Effect of Providing Reinforcement on Learning Motivation in Class XI Accounting at SMKN 1 Polewali Sri Wahyuni; Samirah Dunakhir; Abdul Rijal
Edumaspul: Jurnal Pendidikan Vol 7 No 2 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v7i2.6939

Abstract

This study aims to determine the effect of giving reinforcement skills by teachers on learning motivation in Financial Accounting in class XI Accounting at SMKN 1 Polewali. The variables in this study are reinforcement skills as the independent variable and learning motivation as the dependent variable. The population in this study were all 64 students in class XI Accounting at SMKN 1 Polewali for the 2022/2023 period, while the sample in this study was taken using a purposive sampling technique with a sample of 35 students. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive statistical analysis, instrument testing, and hypothesis testing using SPSS Version 25. Based on the results of the data analysis that has been carried out, a simple linear regression equation model is obtained Y'=31.128+0.440X, which means that each addition of 1 skill value gives reinforcement, then student learning motivation in financial accounting subjects increases by 0.440. From the results of the analysis of the coefficient of determination (r2) it was obtained that the value of r2 = 31.4%, which means that reinforcement skills contribute 31.4% to student learning motivation and the remaining 68.6% is influenced by other factors. While the results of the t-test analysis obtained a significant value of 0.000 <0.05, which means that the skill to provide reinforcement has a positive and significant effect on student learning motivation, thus the hypothesis is "accepted".
Co-Authors Abduh, Amirullah Abdul Rijal Abdul Rijal Andi Muhammad Arya Yudistira Aulia Fahrunnisaa Ichwan Ayu Auliyah Erianty Nurul Fajriani Azis Fikri Haikal Hafrida Banggu Hajrah Hamzah Hariany Idris Hariany Idris Isnawati Osman Jayadi, Karta Jusrawati Jusrawati Masdar Ryketeng Muh. Ichsan Ali Muhammad Salehuddin Wahab Mukhammad Idrus Nur Afiah Nur Afiah Nurafni Oktaviyah Ramlan Mahmud Rezi safutri Sahade Sahade Sri Wahyuni Warka Syachbrani