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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Amnesty: Jurnal Riset Perpajakan El-Iqtishod INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Community Services and Dedication Journal of Management Sains (JMS) Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi JOSAR (Journal of Students Academic Research)

Syamsu Alam

Universitas Muslim Indonesia

Author-ID : 2592958

Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document

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Analisis Kinerja Keuangan Perusahaan Daerah Air Minum (PDAM) Kabupaten Sidenreng Rappang dan Faktor-Faktor yang Mempengaruhinya Suharmin Syarif; Basri Modding; Syamsu Alam
El-Iqtishod: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2019): Jurnal Ekonomi Syariah EL-IQTISHOD
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menganalisis kinerja Keuangan Perusahaan Daerah Air Minum (PDAM) Kabupaten Sidenreng Rappang dan Faktor-Faktor yang Mempengaruhinya.Populasi dalam penelitian ini adalah Pegawai Perusahaan Daerah Air Minum (PDAM) Kabupaten Sidenreng Rappang dalam hal ini adalah Staff Keuangan. Jenis penelitian yang digunakan adalah penelitian kualitatif. Jenis dan Sumber data yang digunakan adalah data sekunder. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik Analisis data yang digunakan adalah metode Balanced Score Card. Hasil penelitian menunjukkan bahwa dengan menggunakan Balanced Score Card (BSC) dan menganalisis Return On Investment (ROI) Profit Margin dan Current Ratio diperoleh data angka mendekati -1 artinya bahwa kinerja keuangan perusahaan memiliki kinerja yang tidak maksimal.

Internal Financial Reporting Mechanism Realizing Bumdes Financial Accountability In Tompobulu District, Maros Regency Syamsu Alam; Ratna Sari; Asriani Junaid; T. Tenriwaru; Ummu Kalsum; Eka Ariaty Arfah
Golden Ratio of Community Services and Dedication Vol. 1 No. 2 (2021): May - October
Publisher : Manunggal Halim Jaya

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The goal to be achieved by this service activity is to increase the technical and conceptual knowledge capacity of Village-Owned Enterprises (BUMDes) managers regarding the preparation of financial reports and the BUMDes accountability process so that they can carry out financial control of BUMDes and can analyze company financial reports so that the performance of BUMDes can be improved. They were appropriately evaluated on an ongoing basis. The approach method used in this service activity is the method of counseling, training, and mentoring for four months, starting from June - December 2021, with the hope that partners can apply their knowledge about financial reporting mechanisms and how to measure BUMDes performance accountability. The result of implementing this service activity is that BUMDes managers gain knowledge and understanding of accounting policies and the process of preparing BUMDes financial reports. The manager will monitor and evaluate the business performance of BUMDes so that the business can be controlled at any time. BUMDes managers gain knowledge on how to analyze the financial condition of BUMDes in terms of liquidity ratios, solvency ratios, and profitability ratios. BUMDes managers will be able to manage their short-term assets and debt and analyze the profitability ratios (ROI and ROE). BUMDes managers gain insight into business development and how to generate profits from the assets used and BUMDes own capital.

Pengaruh Profitability, Growth Opportunities Dan Leverage Terhadap Nilai Perusahaan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Nurwahyuni; Masdar Mas'ud; Syamsu Alam; Asdar Djamareng
Journal of Management Science (JMS) Vol. 1 No. 1 (2020): Januari - Juni
Publisher : Doktor Ilmu Manajemen, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, peluang pertumbuhan dan leverage terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Data dalam penelitian ini diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan mengamati dengan mengunjungi metode analisis data Pusat Informasi Pasar Modal (PIPM) menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: secara parsial, variabel profitabilitas dan peluang pertumbuhan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan. This study aims to examine the effect of profitability, growth opportunities and leverage on firm value in manufacturing companies listed on the Indonesian stock exchange. The data in this study were obtained from the financial statements of manufacturing companies listed on the IDX. This study uses secondary data by observing by visiting the Capital Market Information Center (PIPM) data analysis method using the Partial Least Square (PLS) approach. The results showed that: partially, profitability and growth opportunities variables had a positive and significant effect on firm value, while leverage had a negative and significant effect on firm value.

ACTIVITY BASED COSTING SYSTEM : MODEL PENELUSURAN BIAYA OVERHEAD YANG AKURAT PADA UMKM SILK HOUSE SABBENA SOPPENG Syamsu Alam
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2423

This study aims to trace the absorption of overhead costs in the production process at Sabbena Soppeng's silk house, to identify appropriate cost drivers in allocating overhead costs to products that are accurate and do not occur distortion. This research uses descriptive method. Collecting data through interviews, observation, documentation. The analysis was carried out by applying a two-stage activity-based costing model. First, trace overhad costs to the “cost pool”. Second, trace the overhead costs to the product using multiple cost drivers. The results showed: a) the product category " Kain Sutera" shows a smaller difference of Rp. 3,253.62; b) product category "Sarung sutra ST-0 Standar" shows a bigger difference of Rp 10,997.4; c) product category "Sarung sutera ST-1 Standar" shows a bigger difference of Rp 22,420.49; d) product category "Sarung sutera ST- Sedang" shows a bigger difference of Rp. 28,352.51; e) product category “Sarung Sutera ST-ASL” shows a bigger difference of Rp. 278,342.75. The difference is due to the fact that the traditional overhead system does not use several cost drivers. Meanwhile, the ABC system uses a multi cost driver in charging BOP. So that with the ABC System it is considered that the BOP allocation is more accurate. Keywords : Activity Based Costing, Cost of Production.

ANALISIS PENERAPAN PP 23 TAHUN 2018 PADA WAJIB PAJAK UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA) Memi Pratiwi AM; Fadliah Nasaruddin; Syamsu Alam
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

The purpose of this re search is to analze identify application PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar.The data required in this study is primary data and secondary data. Data collection methods used in this study is the interview and documentary. Data analysis techniques used by kualitative analysis. The results showed that the implementation of PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar has been going well and is in accordance with the principles of tax collection. The lowered tax rate to 0.5%, cheap tax administration and easy deposit procedures illustrate the implementation of the principles of equality, certainty, convenience and economy.Keyword: PP No. 23 Year 2018, Taxpayer, MSMEs

PENGGELAPAN PAJAK TINJAUAN MORAL PERPAJAKAN (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN) Nur Indah Pujiati; Syamsu Alam; Amiruddin Amiruddin
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.v4i1.5310

This study aims to determine the Tax evasion of the Moral Review of Taxation (Study of South Makassar Pratama Tax Office). This research method uses descriptive qualitative research.The results of the study have explained that in knowing how the government can improve tax morale so as to minimize tax evasion at South Makassar KPP is to warn taxpayers about the importance of paying taxes in order to avoid tax sanctions. This is also done in order to improve taxpayer tax morale as seen from the sub-concepts of Pre-Conventional Stages, Conventional Stages, Post-conventional Stages, Attitudes towards Behavior, Subjective Norms, and Behavioral Control. Whereas in discussing the causes of taxpayers to commit tax evasion, it can be seen from financial statement analysis, sales analysis, or contract analysis, then after finding an irregularity in the taxpayer's financial report, an interview can be conducted with the taxpayer to find out the indication of fraud, namely the taxpayer who is has indications of committing fraud based on pressure, opportunity, rationalization, ability, or arrogance.

Pengaruh Kemudahan dan Pemahaman Penggunaan Sistem E-Filing dalam Pelaporan Pajak Vadira Wardyani; Syamsu Alam; Nurwahyuni
Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 2 (2022): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan dan pemahmanan penggunaan sistem e-Filing terhadap pelaporan pajak. Jenis penelitian yang dilakukan dalam penelitian ini yaitu kuantitatif dengan menggunakan data primer. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Variabel independen yang digunakan dalam penelitian ini adalah Kemudahan dan Pemahaman e-Filing sedangkan untuk variabel dependen yang digunakan dalam penelitian ini adalah Pelaporan Pajak. Populasi dari penelitian ini adalah seluruh Wajib Pajak yang terdaftar Kantor Pajak Pratama Makassar Utara. Metode yang digunakan untuk menentukan sampel adalah dengan menggunakan metode sampling insidental. Jumlah responden dalam penelitian ini ialah sebanyak 40 Wajib Pajak. Hasil penelitian menunjukkan bahwa Kemudahan dan Pemahaman dapat berpengaruh terhadap pelaporan pajak, dimana semakin mudah sistem yang digunakan dan semakin paham wajib pajak terhadap sistem tersebut maka jumlah pelaporan pajak semakin meningkat. Sehingga dapat disimpulkan jika Kemudahan dan Pemahaman penggunaan sistem e-Filing berpengaruh positif dan signifikan terhadap Pelaporan Pajak.

Pengaruh Lingkungan Kerja Terhadap Kinerja Pegawai Melalui Budaya Organisasi Dan Kepuasan Kerja Pada Dinas Perpustakaan di Kabupaten Luwu Timur Andi Nurzalza Rahmasuci; Mansyur Ramly; Syamsu Alam
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3184

Tujuan penelitian ini adalah menganalisis pengaruh lingkungan kerja terhadap budaya organisasi, kepuasan kerja dan kinerja karyawan, menganalisis pengaruh budaya organisasi dan kepuasan kerja terhadap kinerja karyawan, dan menganalisis pengaruh lingkungan kerja melalui budaya organisasi. dan kepuasan kerja terhadap kinerja pegawai pada Dinas Perpustakaan Kabupaten Luwu Timur Provinsi Sulawesi Barat. Untuk mencapai tujuan tersebut digunakan teknik pengumpulan data dengan cara penyebaran kuesioner dengan mengambil populasi pegawai di Dinas Perpustakaan Kabupaten Luwu Provinsi Sulawesi Barat yang berjumlah 30 orang, dengan teknik analisis data menggunakan uji validitas dan reliabilitas, uji asumsi klasik, dan analisis jalur. Hasil penelitian yang dilakukan menemukan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap budaya organisasi, kepuasan kerja dan kinerja karyawan. Kemudian budaya organisasi dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Dari hasil uji Sobel diketahui bahwa budaya organisasi dan kepuasan kerja dapat memediasi pengaruh lingkungan kerja terhadap pegawai pada Dinas Perpustakaan Kabupaten Luwu Timur.

Pengaruh Kompetensi Staf Keuangan, Efektivitas Sistem Pengendalian Internal, Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Barru Andi Fadli Hasan; Syamsu Alam; Andika Pramukti
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3698

Penelitian ini bertujuan untuk menguji pengaruh Kompetensi Staf Keuangan, Efektivitas Sistem Pengendalian Internal, Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Barru yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada 54 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: secara parsial, variabel Kompetensi Staf Keuangan, Efektivitas Sistem Pengendalian Internal, Dan Peran Audit Internal berpengaruh positif dan signifikan Terhadap Kualitas Laporan Keuangan

THE QUALITY OF ACCOUNTING INFORMATION IS IMPORTANT TO THE OWNER OF SMALL AND MEDIUM ENTERPRISES (UKM) IN BUTUNG MARKET MAKASSAR CITY Fitri Anggria Ningsih Sainuddin; Syamsu Alam
JOSAR (Journal of Students Academic Research) Vol 2 No 1: March 2017
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v2i1.1107

This study aims to examine whether the understanding of accounting and the application of accounting recording systems has a significant effect on the quality of accounting information, so the information can be used as an important reference in conducting ongoing business evaluations. This research was conducted at the Butung Market in Makassar City. The object of this research is a basic understanding of accounting, application of accounting information systems, and the quality of accounting information. The type of data is quantitative data. The data source is primary data with a Likert scale. The population of this research is Los traders (shops) in Butung Market Makassar city. Determination of the sample is done by probability sampling technique with the simple random sampling method. Data collection was carried out using a questionnaire. The analytical model used is multiple linear regression analysis. The results of this study indicate that: 1) Basic understanding of accounting has a positive and significant influence on the quality of accounting information, it means that the higher level of understanding of the accounting basis of traders more able to provide quality accounting information; 2) The accounting information system has a positive and significant influence on the quality of accounting information, it means that the higher the commitment to implement the accounting system of traders in conducting their business more able to provide quality accounting information; and 3) Simultaneous hypothesis test results (F test) obtained a Fcount value of 17.305> Ftable of 3.29 with a significance level of 0.000 <alpha 0.05, it can be concluded that at a 95% confidence level the basic understanding factors of accounting and accounting information systems are simultaneous significant effect on the quality of accounting information.

Co-Authors Amiruddin, Amiruddin Andi Fadli Hasan Andi Nurwanah Andi Nurzalza Rahmasuci Andika Pramukti Asdar Djamareng Basri Modding Eka Ariaty Arfah Fadliah Nasaruddin Fitri Anggria Ningsih Sainuddin Junaid, Asriani Mansyur Ramly Masdar Mas'ud Memi Pratiwi AM Nur Indah Pujiati Nur Rahmah Usman Nur Wahyuni Nurwahyuni Nurwahyuni Ratna Sari Sari Sakinah Siti Khajar Sudirman Suharmin Syarif Tenriwaru, T. Ummu Kalsum Vadira Wardyani

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