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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Amnesty: Jurnal Riset Perpajakan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Finance Management Golden Ratio of Community Services and Dedication Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Kewirausahaan
Ratna Sari
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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

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

Abstract

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 Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit Muslim Muslim; Andi Nurwanah; Ratna Sari; Muhammad Arsyad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 2 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.2.100-112

Abstract

The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.
Pengaruh Integritas, Kompetensi dan Skeptisme Auditor Terhadap Kualitas Audit Syamsuri Rahim; Ratna Sari; Wardaningsi Wardaningsi; Muslim Muslim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.007

Abstract

The professionalism of auditors in carrying out attestation of financial statements prepared by partners has a very important role. This is because the results of the attestations that have been carried out by an auditor serve as a communication medium regarding the integrity of the performance carried out by the partners. Some things that are considered to have an influence on the professional attitude of an auditor in providing quality audit reports are the attitude of integrity, competence and skepticism when carrying out an attestation task. This study aims to determine the effect of integrity, competence and auditor skepticism on the quality of audit results at the Inspectorate of South Sulawesi Province. The data used in this study are primary data in the form of respondent's assessment of the integrity, competence and skepticism of auditors and the quality of audit results at the Inspectorate of South Sulawesi Province. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and determination coefficient test. The results of the study found that the integrity and skepticism of auditors had a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province. Competence does not have a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province.
ANALISIS PENERAPAN PSAK 34 DALAM PENGAKUAN PENDAPATAN PERUSAHAAN JASA KONTRUKSI PADA PT ARTERI CIPTA RENCANA Lola Venna Pahlevi; Ratna Sari; Hamzah Ahmad
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 (1021.788 KB) | DOI: 10.26618/inv.v3i1.4976

Abstract

The aims of this research are to analyze the application of work contracts and the recognition of revenue for construstion service companies in accordance with PSAK 34 at PT Arteri Cipta Rencana. The data required in this study is secondary data, namely the financial statements of PT Arteri Cipta Rencana project for the period 2017-2019. Methods of data collection through interviews, observation and documentary. Data analysis techniques used by qualitative analysis.  This result of this research show that that the implementation of PSAK 34 at PT Arteri Cipta Rencana had executed project contracts sequentially in accordance with the prevailing tender regulations and realized the budget appropriately. The recognition of income and expenses carried out by PT Arteri Cipta Rencana is in accordance with PSAK 34 where revenue recognition for construction contracts is carried out using the completed contract method in the short-term period in the 2016-2018 financial statements. This is in accordance with PSAK 34 applicable in Indonesia. Short-term projects using the completed contract method minimize the risk of errors in estimating the specified value. The financial statements are considered to have met the criteria for the quality of financial reports well.Keyword: PSAK 34, Construction Company and Revenue Recognition
PENGARUH LOVE OF MONAY, GENDER, RELIGIUSITAS, DAN TINGAT PENDAPATAN TERHADAP PENGGELAPAN PAJAK (BERDASARKAN PERSEPSI WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PAJAK PRATAMA MAROS) Randiansyah Randiansyah; Fadliah Nasaruddin; Ratna Sari
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6334

Abstract

Penelitian ini dilakukan dengan bertujuan untuk mengetahui pengaruh Love of money, Gender, Religiusitas dan Tingkat pendapatan terhadap penggelapan Pajak yang di Kantor Pelayanan Pajak Pramata Maros. Populasi dalam penelitian ini adalah seluruh wajip pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Maros. Data penelitian ini adalah data primer, dengan menyebarkan kuesioner ke 150 wajip pajak orang pribadi yang terdaftar di KKP Pratama Maros. Suvey dilakukan dari bulan Februari s.d Juli 2021. Metode Analisis menggunakan uji asumsi klasik, regresi linier  berganda, dan Uji Hipotesis. Hasil penelitian ini menujukkan Gender, Tingkat Pendapatan berpengaruh positif dan signifikan terhadap penggelapan pajak. Sedangkan Love of money, Religiusitas berpengaruh negatif dan signifikan terhadap penggelapan pajak.
PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR Anggu Batari Mulyadi; Muh Su’un; Ratna Sari
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.v4i1.5303

Abstract

This study aims to obtain empirical evidence on the influence of family ownership variables and firm size on tax avoidance and the influence of independent commissioners variables as a moderating variable in the influence of family ownership and firm size on tax aggressiveness. Samples in this study amounted to 13 manufacturing companies on The Indonesia Stock Exchange in 2017 – 2019. Test used Regression Analysis and Moderated Regression Analysis. The results of this study indicate that company ownership has no effect on tax aggressiveness and firm size has positive effect on tax aggressiveness. This study also shows that independent commissioners interaction is not able to moderate (weakens) the influence of family ownership on tax aggressiveness. Independent commissioners is able to moderate (weakens) the influence of firm size on tax aggressiveness.
The Role Of Internal Control System On Characteristics Of Village Financial Reports Ratna Sari; Muslim Muslim
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.808

Abstract

This study aimed to examine and analyze the effect of the Village Financial System, the Capacity of the village apparatus, and the internal control system has a significant positive effect on village financial reports inflation characteristics. In addition, it was also meant to test and analyze the influence of the internal control system as a moderating relationship between the Village Financial System and the Capacity of the village apparatus and characteristics of village financial reports. The samples of forty-four respondents. This study indicated that the Village Financial System, the Capacity of the village apparatus and internal control system, has a significant positive effect on village financial reports' inflation characteristics. At the same time, the internal control system shows no influence, unable to moderate the relationship between the Village Financial System and the Capacity of the village apparatus and the characteristic.
Fraud pada Program Jaminan Kesehatan Nasional Perpekstif: Kompetensi Auditor Internal dengan Pendekatan Fenomenologi Zulfadli Yusuf; Andi Nurwanah; Ratna Sari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1115

Abstract

Penelitian ini bertujuan menganalisis kompetensi Auditor Internal dengan pendekatan fenomenologi dalam mencegah dan mendeteksi fraud pada program JKN di RSUD Andi Makkasau Parepare. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi pada Satuan Pengawas Internal di RSUD Andi Makkasau Parepare dengan menggunakan teknik dokumentasi dan wawancara kepada SPI, Verifikator Internal, dan Koder. Peneliti menggunakan rerangka kompetensi inti auditor internal yang disusun oleh The Institute of Internal Auditors (IIA) untuk menganalisis secara deskriptif dengan epoche, reduksi fenomenologi, variasi imajinatif, dan penarikan simpulan terhadap kemampuan mencegah dan mendeteksi fraud program JKN. Hasil penelitian menunjukkan bahwa Auditor Internal SPI RSUD Andi Makkasau Parepare dalam mencegah dan mendeteksi fraud masih belum teruji kualitasnya karena kompetensi yang telah dikuasai belum dimanfaatkan dengan baik. Auditor Internal SPI masih menjalankan program lain dan sebagai Tim Verifikator Insentif Nakes semasa pandemi. Pada praktiknya, indikasi fraud program JKN lebih banyak diungkapkan oleh Verifikator Internal dan Koder. Namun, hal tersebut belum ditindaklanjuti oleh Tim Fraud karena merasa belum pernah menemukan kasus fraud yang menyebabkan terganggunya pelayanan kesehatan.
Analisis Persepsi Kegunaan, Kemudahan dan Kerumitan Terhadap Data Pemicu di Approweb Pada Kantor Pelayanan Pajak Pratama Recky Suhartanto Lawata; Fadliah Nasaruddin; Ratna Sari
Journal of Accounting and Finance (JAF) Vol. 1 No. 1 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.349 KB) | DOI: 10.52103/jaf.v1i1.85

Abstract

Penelitian bertujuan untuk menganalisis pengaruh persepsi kegunaan, kemudahan dan kerumitan Technology Acceptance Model (TAM) terhadap data pemicu di approweb, pada Kantor Pelayanan Pajak Pratama Makassar Barat. Penelitian ini menggunakan data primer melalui survei kepada 36 orang responden dari account representative di Kantor Pelayanan Pajak Pratama Makassar Barat. Teknik pengumpulan data melalui kuesioner data dianalisis dengan menggunakan aplikasi SPSS. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kebermanfaatan berpengaruh positif dan signifikan sedangkan kemudahan berpengaruh positif tidak signifikan dan kerumitan berpengaruh negatif signifikan terhadap data pemicu di aplikasi approweb. Hasil penelitian ini membuktikan teori TAM dari persepsi kebermanfaatan data pemicu di aplikasi approweb bermanfaat bagi account representative. The study aims to analyze the effect of perceived usefulness, ease and complexity of the Technology Acceptance Model (TAM) on trigger data in the Approweb, at the West Makassar Pratama Tax Office. This study uses primary data through a survey of 36 respondents from account representatives at the West Makassar Pratama Tax Office. Data collection techniques through data questionnaires were analyzed using the SPSS application. Hypothesis testing uses multiple regression analysis. The results of this study indicate that usefulness has a positive and significant effect while ease of positive effect is not significant and complexity has a significant negative effect on trigger data in approweb applications. The results of this study prove the TAM theory from the perceived usefulness of trigger data in the approweb application is beneficial for account representatives.
Pengaruh Insentif Pajak, Strategi Bisnis Pada Kinerja Usaha Mikro Kecil Menengah (UMKM) Di Masa Pemberlakuan Pembatasan Kegiatan Masyarakat Muhammad Sandy Fajar; Abdul Rahman Mus; Ratna Sari
Journal of Accounting and Finance (JAF) Vol. 4 No. 1 (2023): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.559 KB)

Abstract

nsentif pajak di masa pandemi COVID - 19 merupakan sumbangan yang diberikan oleh pemerintah kepada pegawai dan pelaku usaha sebagai bentuk upaya penstabilan perekonomian di masa pandemi agar pegawai dan pelaku usaha tetap dapat bertahan dimasa pandemi (Suandy, 2020). Strategi bisnis yang utama dalam perusahaan adalah bagaimana membangun dan memperbaiki posisi perusahaan dalam persaingan bisnis jangka panjang. UMKM diatur dalam Undang-Undang Republik Indonesia No.20 Tahun 2008 tentang UMKM.Pasal 1 dari UU terebut, dinyatakan bahwa Usaha mikro adalah usaha produktif milik orang perorangan dan/atau badanusaha perorangan yang memiliki kriteria usaha mikro sebagaimana diatur dalam UU tersebut. Populasi penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada KPP Pratama Makassar Utara yang menggunakan Insentif Pajak selama masa Pandemi Covid 19. Teknik pengambilan sampel menggunakan metode purposive sampilng diperoleh sebanyak 70 responden. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah regresi linier brganda dengan alat analisis SPSS versi 25. Hasil penelitian menunjukkan Insentif pajak berpengaruh positif dan signifikan terhadap kinerja UMKM yang ada dikota Makassa serta Strategi bisnis berpengaruh positif dan signifikan terhadap kinerja UMKM yang ada dikota Makassar.
Co-Authors Abd. Rahman Mus Abdul Rahman Mus Andi Nurwanah Anggu Batari Mulyadi Dika Citra Sari Payapo Eka Ariaty Arfah Fadliah Nasaruddin Fadliah Nasaruddin Fifi Nurafifah Ibrahim Fitri Ramadhani Gustaf Rogers Silalahi Hamzah Ahmad Junaid, Asriani Kurnia Rahman Lola Venna Pahlevi Muh Su’un Muhammad Arif Muhammad Arsyad Muhammad Sandy Fajar Muslim Muslim Naila Putri Aulia Nur Khaeriyani Chaerul Nurfadila Nurfadila nurfadila Randiansyah Randiansyah Recky Suhartanto Lawata Subhan Subhan Syamsu Alam Syamsul Alam Syamsuri Rahim Tenriwaru, T. Ummu Kalsum Ummu Kalsum Wardaningsi Wardaningsi Zulfadli Yusuf