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All Journal Jurnal Riset Akuntansi Terpadu BJRA (Bongaya Journal of Research in Accounting) MABIS: Manajemen dan Bisnis Jurnal Ilmiah Akuntansi Manajemen eBA Journal: Journal Economic, Bussines and Accounting ATESTASI : Jurnal Ilmiah Akuntansi Nobel Management Review Al-Buhuts (e-journal) International Journal of Humanities Education and Social Sciences

wahyuni

Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar

Author-ID : 2960904

Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 14 Documents Claim Missing Document

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Articles

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Understanding The Importance Of Application Of Love Accounting To Tax Reporting And Paying wahyuni; Alimuddin; Amiruddin
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 3 (2021): IJHESS-DECEMBER 2021
Publisher : CV. AFDIFAL MAJU BERKAH

This study aims to analyze how to uncover the importance of applying love accounting to tax reporting and payment (Case Study on CV. Citra Panca Mandiri). This type of research uses qualitative, with phenomenological approach. This research was conducted at the CV. Citra Panca Mandiri and Account Representative (AR) At KPP Madya Makassar, the informants consisted of 4 CPM staff, namely 3 people from the accounting division, 1 person from the tax division and 2 informants from KPP Madya Makassar. Data collection techniques used were interviews and documentation. The technique of data analysis consists of data reduction, data presentation, and conclusion. While checking the validity of data using triangulation of sources. Based on the results of data analysis, that it is very important to instill a sense of love in reporting and paying taxes, where by linking between commercial parties having transaction partners who commit fraud, they do not report to the state but they have taken the value of 23 pph on the commercial side and when the commercial party wanting to report a pph 25 will have an impact on paying taxes to countries that cannot be credited. But according to the researcher's view it can be minimized when instilling love, because with love, accounting related to tax reporting and income tax 23 will have an impact on their ethics and morals in reporting and paying taxes. So with a sense of love can be minimized the occurrence of fraud that can be troubling commercial parties.

Interpretive Paradigm on Development of Science and Accounting Research Muhammad Adil; Nadhirah Nagu; Andi Rustam; Wahyuni; Idrawahyuni; Endang Winarsih
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022
Publisher : CV. AFDIFAL MAJU BERKAH

This study aims to understand the reality of social life in depth by understanding its essential nature through the level of emotional experience or subjective experience. With different levels of understanding and human behavior as subjects, research with this paradigm is not looking for generalizations. The interpretive paradigm is considered to have a correlation relationship with problems in the study of accounting and social science so that it can be used as a scientific approach in accounting development. This type of research uses qualitative. The research approach uses a literature review with several sources from previous research. The results of this study indicate that the interpretive paradigm in the philosophy of science can help researchers to see further and deeply related to the reality of social life, so that they can determine whether the reality is just a symbol and the ideas that arise are a truth about the reality of the problem. With the latest information generated will provide the development of science that is getting closer to the truth about the science being studied. In addition, as a perspective in interpretive sociology approach is a solution in solving an accounting problem that has a relationship with social interaction where an in-depth study is carried out and can affect the development of accounting science.

Does the Dividend Policy, Liquidity, Activity and Leverage Increases Corporate Value? (Evidence on the Jakarta Islamic Index) Idil Rakhmat Susanto; Ismail Badollahi; Wahyuni Wahyuni; Nurhidayah Nurhidayah
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10388

This study aims to examine the effect of dividend policy, liquidity, activity, and leverage on companies listed on the Jakarta Islamic Index. The sample used is a balanced data panel in 16 manufacturing companies from 2014 to 2018. This study uses multivariate analysis with a random effect model as a testing model for the research sample. The results show that dividend and liquidity policies are able to increase firm value, this shows that companies with good dividend policies and benefits for various parties can have a positive impact on increasing corporate value as well as good liquidity which will certainly be a positive signal for investors and have a good impact company. Activity and Leverage have no effect on Firm Value, this is also evidence that inefficient activities will have an impact on poor company productivity, and very high leverage can also be a negative signal for investors because the company will be seen only in debt to carry out its activities

Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan Wahyuni Wahyuni; Nurul Fuada; Khadijah Darwin
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 2 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.230

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, sistem pengendalian intern dan pengawasan keuangan daerah terhadap nilai informasi laporan keuangan. Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalam penelitian ini berjumlah 24 dinas pada Organisasi Peangkat Daerah Kota Makassar dan sampel sebanyak 48 aparatur yang bertanggung jawab dalam pembuatan laporan keuangan. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan alat SPSS. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia, sistem pengendalian intern dan pengawasan keuangan daerah berpengaruh positif dan signifikan terhadap nilai informasi laporan keuangan

Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus, Penerapan E-Filing Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Wahyuni Wahyuni
Nobel Management Review Vol 2 No 2 (2021): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v2i2.1936

Penelitian ini bertujuan menguji pengaruh : Petama, sosialisasi perpajakan berpengaruh positif dan signfikan terhadap kepatuhan wajib pajak; Kedua, kualitas pelayanan Fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; Ketiga, penerapan e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dan Keempat, sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data dalam penelitian ini menggunakan kuesioner yang didistribusikan secara langsung kepada responden. Populasi dalam penelitian ini wajib pajak orang pribadi yang terdaftar di KPP Pratama Makassar Selatan. Teknik sampel menggunakan Insidental sampling dengan menggunakan rumus Slovin maka total sampel adalah 100 orang wajib pajak orang pribadi yang terdaftar di KPP Pratama Makassar Selatan. Analisis data dengan pendekatan regresi linier berganda. Hasil penelitian menemukan bahwa : Pertama, sosialisasi perpajakan berpengaruh positif dan signfikan terhadap kepatuhan wajib pajak; Kedua, kualitas pelayanan Fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; Ketiga, penerapan e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dan Keempat, sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. This study aims to examine the effect of: First, positive and significant socialization of taxation on taxpayer compliance; Second, the quality of Fiskus service has a positive and significant effect on taxpayer compliance; Third, the application of e-filing has a positive and significant effect on taxpayer compliance and Fourth, tax sanctions have a positive and significant effect on taxpayer compliance. This study uses quantitative methods with data collection in this study using questionnaires that were distributed directly to respondents. The population in this study is an individual taxpayer who is registered at the South Makassar KPP Pratama. The sampling technique used incidental sampling using the Slovin formula, so the total sample was 100 individual taxpayers registered at the South Makassar KPP Pratama. Data analysis with multiple linear regression approach. The results of the study found that: First, socialization of taxation has a positive and significant effect on taxpayer compliance; Second, the quality of Fiskus service has a positive and significant effect on taxpayer compliance; Third, the application of e-filing has a positive and significant effect on taxpayer compliance and Fourth, tax sanctions have a positive and significant effect on taxpayer compliance

Deteksi Kecurangan Laporan Keuangan Oleh Kantor Akuntan Publik Wahyuni Wahyuni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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

Penelitian ini bertujuan untuk menganalisis deteksi kecurangan laporan keuangan oleh kantor akuntan public (KAP) di kota Makassar. Penelitian dilakukan pada Kantor Akuntan Public (KAP) di Kota Makassar yang terdiri atas 7 Kantor Akuntan Publik, 25 orang auditor. Metode pengujian/analisis data dengan menggunakan deskriptif kualitatif. Berdasarkan analisis data yang diperolehdari informan, dapat diketahui bahwa kecurangan yang dilakukan oleh pihak klien bisa timbul karena lemahnya pengendalian internal perusahaan, tekanan pemimpin terhadap pihak manajemen dalam penyajian laporan keuangan, kurangnya pihak manajemen dalam mengetahui metode atau aturan dalam menyusun laporan keuangan atau disebut kurangnya pemahaman dalam menilai arti materialitas, dan akibatnya mereka akan tidak konsisten dalam penyajian laporan keuangan sehingga akan memicu terjadinya kecurangan dalam penyajian laporan keuangan.

KARAKTERISTIK PERSONAL, MORALITAS PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Asbi Amin; Wahyuni
eBA Journal: Journal Economic, Bussines dan Accounting Vol. 8 No. 1 (2021): Journal Economic, Bussines dan Accounting
Publisher : Fakultas Ekonomi Universitas Darul Ulum

This reserach intends to examine individual characteristics, tax morale and tax sanctions have an influence on taxpayer compliance. This research is a quantitative research. The population in this study were individual taxpayers at West Makassar Tax Office using Accidental sampling technique so that the sample amounted to 100 people. The data were collected by using a questionnaire method. The analysis method used in testing the hypothesis is multiple linear regression analysis. The results prove that individual characteristics, tax morale and tax sanctions have a positive and significant effect on taxpayer compliance.

Foreign and domestic ownership as the mediator Between investment strategy and company performance Ismail Badollahi; Idil Rakhmat Susanto; Nurhidayah Nurhidayah; Wahyuni Wahyuni
Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i2.569

The study aims to examine the moderating effect of the ownership structure on the relationship strategi investasi and the comprehensive firm performance in ASEAN. Using data from financial reports and sustainability report. Samples are 34 nonfinancial companies in ASEAN 2007 until 2019. The sample testing method is unbalanced panel data regression to test hypothesis. Th results shows Foreign and domestic ownership moderate the relationship between strategi investasi and productivity and kinerja keuangan. This research also proves that foreign and domestic ownership cannot form the relationship between strategi investasi and kinerja lingkungan. This study gives additional evidence as confirmation of the theory of Industrial Organization about the implementation of the corporate strategy is influenced by external factors, namely the role of foreign ownership in improving corporate performance. This study gives new insight to the company about the importance of considering the strategi investasi based R&D and the role of foreign and domestic ownership to increase productivity, kinerja keuangan and kinerja lingkungan.

Analisis Tanggapan Pihak Komersial dan Fiskus terhadap Indikasi Kecurangan pada Pelaporan Pajak Penghasilan Wahyuni Wahyuni; Mahfiza Mahfiza; Dewi Mahmuda
Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i1.2736

This study aims to analyze the views of commercial parties and the tax authorities in detecting indications of fraud in tax reporting, especially with regard to reporting PPH 23 and PPH Article 4 Paragraph 2. This type of research uses qualitative, this research was conducted at the CV. Citra Panca Mandiri and Account Representative (AR) At KPP Madya Makassar, the informants consisted of 2 CPM staff, namely 1 person from the accounting division, 1 person from the tax division and 2 informants from KPP Madya Makassar, the analytical tool used was a phenomenological approach. Based on the results of data analysis, that in the tax reporting of pph 23 and pph article 4 paragraph 2 there is an indication of fraud if a taxpayer does not report the rights and obligations of tax reporting, it can be seen from the transaction opponent of the CPM withholding tax from cpm income, but the opposite not reporting so that this will make the CPM feel disadvantaged and this is an indication of fraud, and this is supported by the tax authorities who say that this will be followed up or we as a public party will report when the taxpayer's transaction opponent does not report the rights and obligations, as long as there is a report and in our office, and we as a tax party will write and follow up on taxpayers who do not report and pay taxes from the opposing party

Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba: Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba Muchriana Muchran; Ismawati Ismawati; Abdul Khaliq; Wahyuni Wahyuni
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.2894

This study aims to determine the application of zakat as a deduction from individual taxable income in the National Amil Zakat Agency (BAZNAS) Bulukumba Regency. The research method used is field research, with a descriptive approach. That is describing zakat as a tax deduction. Sources are taken from various references related to the topic of the problem, namely from agency records, journals, laws and so on. The results of the study conclude that Zakat can be used as a Taxable Income Deduction if the muzakki pays zakat to BAZNAS, then BAZNAS issues the Zakat Deposit proof which later the Zakat Deposit (BZS) proof can be used as a taxable income deduction (PKP) on income tax by attaching it on the annual tax return. The inhibiting factors in the application of zakat as a deduction from taxable income are the low awareness of paying zakat, the public is not yet interested in zakat institutions, the limited number of BAZNAS or Laz authorized by the government, the reluctance of the community to include Evidence of Zakat Deposit (BZS) in the Annual SPT and the lack of socialization of zakat. as a deduction for Income Tax for Individual Taxpayers

Co-Authors Abdul Khaliq Amiruddin Andi Rustam Asbi Amin Dewi Mahmuda Endang Winarsih Idil Rakhmat Susanto Idrawahyuni Idrawahyuni Ismail Badollahi Ismawati Ismawati Khadijah Darwin Linda Arisanty Razak Mahfiza Mahfiza Muchriana Muchran Muhammad Adil Nadhirah Nagu Nur Azizah Nurhidayah Nurhidayah Nurul Fuada Rizha Utami Basri SATRIYAS ILYAS

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