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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN The Eastasouth Management and Business West Science Business and Management Income Journal: Accounting, Management and Economic Research
Nurul Afifah
Politeknik Bosowa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Efektivitas, Efisiensi, Dan Kontribusi Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Makassar Asriyanti Nur Fitri; Nurul Afifah; Veronika Sari Den Ka
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This study aims to determine the effectiveness of Makassar City local tax receipts, the effectiveness of Makassar City's regional retribution receipts,the contribution of local taxes to Makassar City's local revenue, the contribution of regional levies to Makassar City’s regional original revenues, and the efficiency of local tax and regional retribution revenue in Makassar. This research is a type of quantitative research with a descriptive analysis approach. This research uses primary data and secondary data. The results of the study showed that the effectiveness of regional tax revenues in 2017-2019 is quite effective, in 2019 and 2021 it is the most effective. The effectiveness of regional retribution revenue in 2017-2019 is not effective, in 2020 and 2021 it is the most effective. The contribution of local taxes to Makassar City's local revenue from 2017-2021 is the most contributed category. The contribution of regional retribution to Makassar City's original revenue from 2017-2021 is very less. And the efficiency of regional tax revenue and regional levies in 2017-2021 is rarely efficient. Effectiviness, efficiency, and the contribution of regional taxes and regional retributions can increase regional original income by making various efforts, and managing costs to be incurred so that they are less than revenues.
Analisis Pelaksanaan Pemeriksaan Pajak pada Masa Pandemi Covid 19 di KPP Pratama Makassar Utara Magvira Wulandari H; Nurul Afifah; Sri Sari
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

The purpose of this study is to determine the mechanism for implementing tax inspections during the Covid-19 pandemic at KPP Pratama North Makassar, to determine the effectiveness of the implementation of tax inspections based on the completion of SP2, and to find out the effectiveness of the implementation of tax inspections based on tax revenues. This research uses a qualitative approach. The results showed that the mechanism for implementing tax inspections during the Covid-19 pandemic was a meeting with taxpayers when the examination process was carried out online, The effectiveness of the implementation of the examination based on the completion of SP2 in 2020-2021 is included in the very effective criteria, and the effectiveness of the implementation of tax inspections based on tax inspection receipts is included in the very effective criteria. The implementation of tax inspections is carried out through the completion of SP2 as well as efforts to optimize the preparation and implementation of examinations by implementing an audit focus
Financial Impact of Air Pollution on BPJS Health Budget: Case Study of Financial Impact Due to Increased Health Claims Due to Air Pollution Alfiana; Irwan Moridu; Nurul Afifah
West Science Business and Management Vol. 1 No. 04 (2023): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v1i04.226

Abstract

Air pollution poses a significant threat to public health and the financial sustainability of the healthcare system, especially in densely populated urban areas such as Jakarta, Indonesia. This study investigates the financial impact of air pollution on the BPJS Kesehatan budget in Jakarta, focusing on the increase in health claims caused by air pollution-related diseases. A mixed methods approach, including quantitative data analysis and qualitative insights from stakeholders, was used to provide a comprehensive understanding of the issue. The quantitative analysis showed a significant positive relationship between air pollution indicators (PM2.5, NO2) and health claims, as well as large direct and indirect costs associated with air pollution-related healthcare expenditure. Qualitative findings highlighted factors contributing to the increase in health claims, including worsening air quality, lack of preventive measures, and challenges in healthcare access. This research provides recommendations to policymakers to address air pollution, improve healthcare outcomes, and maintain the financial health of the BPJS Kesehatan system. This research underscores the urgency of addressing air pollution as a public health and economic necessity.
MEKANISME DAN EFEKTIVITAS PEMUNGUTAN RETRIBUSI TEMPAT PELELANGAN IKAN LAPPA DI KABUPATEN SINJAI Eka Ayu Ashanti; Nurul Afifah; Imron Burhan; Ardyansyah Gisdah
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 2 (2023): Jurnal Pabean Volume 5 No 2, Juli 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i2.425

Abstract

Environmental and Financial Management in Sustainable Business: A Case Study in the Energy Industry Muhammad Nur Afiat; Anita Lestari; Syamsu Rijal; Ari Purwanti; Nurul Afifah
The Eastasouth Management and Business Vol. 2 No. 01 (2023): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i01.138

Abstract

Sustainable business practices have become paramount in the contemporary global economy, urging companies to balance financial prosperity with environmental responsibility. In this context, the energy industry in West Java, Indonesia, serves as a compelling case study due to its significance in the region's economic development and its simultaneous environmental challenges. This research employs a qualitative case study approach to investigate the complex interplay between environmental and financial management within the West Java energy sector. Through semi-structured interviews, document analysis, and surveys, the study assesses environmental management practices, financial performance, and sustainable business models. The findings reveal a growing commitment to clean technologies, emissions reduction, and transparency among energy companies. Moreover, sustainable energy businesses exhibit competitive profitability, risk mitigation capabilities, and improved access to capital. Successful business models emphasize the integration of environmental and financial objectives and the importance of stakeholder engagement. These findings underscore the significance of aligning environmental and financial management for sustainable business in the energy industry and offer valuable insights for policymakers and industry practitioners seeking to navigate the intricate terrain of sustainability.
Black-Scholes Model and Binomial Model Tests on Nvidia Stock Option Contracts Andrieta Shintia Dewi; Maya Sari; Widya Sastika; Nurul Afifah; Mohammad Tyas Pawitra; Lili Adi Wibowo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2251

Abstract

In order to invest, investors can purchase a number of shares. The characteristics of stocks are high risk/high return and low risk/low return. Stock price volatility is a measurement of how quickly and in a short period of time stock prices can rise or fall (fluctuate). With the advent of derivative instruments, specifically options, risk can be reduced in several ways. A contract known as an option grants its owner the right, but not the duty, to sell or acquire a specific quantity of the underlying asset at a specified price at a specific point in the future. Methods for calculating option prices in derivative instruments is the Binomial option model and the Black Scholes option model. The aim of this research to determine the accuracy of the Black Scholes compared with the Binomial in predicting call option shares of Nvidia Coorporation (NVDA) on the due date of 1 month, 2 months, and 3 months, using data price daily and call option which at 17 sample from January 2022 to May 2023. To determine the accuracy use price absolute error comparisson between the Black Scholes and the Binomial was conducted. In result the Black Scholes model is more accurate than the Binomial.
Co-Authors Alfiana Alpina Alpina Andrieta Shintia Dewi Anita Lestari Ardyansyah Gisdah Ari Purwanti Asma Ulhusna Asriyanti Nur Fitri Asrul Holong Dedy Fajrul dian cahyani basri Dian Kurniasari Eka Ayu Ashanti Fadila Novianty ilh Ilham Ilham Imron Burhan Irwan Moridu Lili Adi Wibowo, Lili Adi Magvira Wulandari H Mahardian Hersanti Paramita Maya Sari Mohammad Tyas Pawitra Muh Bahrun Nur Muhammad Nur Afiat Sri Nirmala Sari Sri Sari Syamsu Rijal Veronika Sari Den Ka Wahdah Agustina Widya Sastika Yuni Puji Lestari T.P