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All Journal Jurnal Akuntansi Multiparadigma Jurnal Pengabdian Magister Pendidikan IPA Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Akuntansi Bisnis Journal of Economic, Public, and Accounting (JEPA) Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Transformasi: Journal of Economics and Business Management Jurnal Manajemen dan Ekonomi Kreatif Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset Manajemen Jurnal Ekonomi Kreatif Indonesia

Parwati, Ni Made Suwitri

Jurusan Akuntansi, Fakultas Ekonomi, Universitas Tadulako, Palu, Indonesia

Author-ID : 877685

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 15 Documents Claim Missing Document

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PENGARUH EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Luwuk) Delviana, Delviana; Tampang, Tampang; Mustamin, Mustamin; Halwi, Muhammad Darma; Masruddin, Masruddin; Din, Muhammad; Parwati, Ni Made Suwitri
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

This study aims to examine and analyze the effect of tax extensification and intensification on personal income tax. The sample in this study is 36 tax authorities who work at Primary Tax Office of Luwuk. The method used to determine the number of samples is the purposive sampling. The research method is survey research. Data analysis technique uses descriptive analysis and multiple linear regression. The results of the study show that extensification has no positive effect on personal income tax, while tax intensification has positive effect on personal income tax.

Accountability of the "Title" Hajj in Bugis Culture: Social Interaction and Self Control Jurana Nurdin; Muhammad Ikbal Abdullah; Nina Yusnita Yamin; Rahayu Indriasari; Masruddin Karim; Muhammad Din; Ni Made Suwitri Parwati; Nurlaela Mapparessa
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.04

This study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyzed by using the action patterns of the informants, which were obtained through real-life observations, as well as from interviews to understand the responses and interpretations of the informants. The study finds that the “title” of Hajj was interpreted as an action based on social value as well as self-control in behaving in society.

PRAKTIK AKUNTANSI UMKM DALAM MENINGKATKAN AKSES PEMBIAYAAN DARI PEMERINTAH Ni Made Suwitri Parwati; Jurana Jurana
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (41.415 KB)

Kami menemukan bahwa artikel yang berjudul “Praktik Akuntansi UMKM dalam Meningkatkan Akses Pembiayaan dari Pemerintah” telah: (1) dipresentasikan pada prosiding yang memiliki ISBN, yaitu pada “ASIAN Academic Society International Conference Proceeding” 2016 tanpa sepengetahuan editor Jurnal Akuntansi Multiparadigma dan pemberitahuan penulis, (2) dipresentasikan pada Sarasehan Akuntansi Multiparadigma (SAM) JAMAL 2017. Oleh karena itu, kami mencabut artikel tersebut dari Jurnal Akuntansi Multiparadigma Volume 9 Nomor 1 April 2018, yang telah terpublikasi, secara terbuka.

GOING CONCERN PADA INDUSTRI KAPUK DI KABUPATEN DONGGALA SULAWESI TENGAH Chalarce Totanan; Santika; M. Iqbal Bakry; Masruddin; Ni Made Suwitri Parwati; Jurana
Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 2 (2022): April 2022
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v4i2.1570

Penelitian ini bertujuan untuk menemukan dan menjelaskan faktor-faktor apa saja yang membuat industri kapuk di Kabupaten Donggala dapat going concern hingga kini. Metode penelitian menggunakan deskriptif kualitatif dengan SWOT sederhana. Data diperoleh melalui wawancara dan pengamatan langsung di lapangan. Informan dipilih secara purposive dari pengrajin kapuk, pedagang keliling, toko penampung, dan konsumen pemakai produk yang dihasilkan industri kapuk. Hasil penelitian menunjukkan bahwa faktor-faktor going concern pada industri kapuk didukung oleh faktor-faktor produksi, faktor produktivitas dan inovasi produk, faktor strategi pemasaran dengan ekspansi pasar ke berbagai wilayah di Sulawesi Tengah dan keluar pulau sulawesi, faktor pemanfaatan limbah biji kapuk sebagai produk sampingan.

PKM Pemanfaatan Sekam Padi Sebagai Alternatif Campuran Material Dinding Ringan Untuk Mendukung Hunian Tahan Gempa di Kota Palu I Gede Tunas; Asrafil Asrafil; Ni Made Suwitri Parwati
Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 3 (2021)
Publisher : Universitas Mataram

The involvement and empowerment of communities affected by the September 28, 2018 Palu Earthquake in their home areas is an opportunity that can be taken to contribute to residential reconstruction. Currently, the rehabilitation and construction of housing requires a lot of materials that support earthquake-resistant buildings, one of which is construction materials for the walls of houses or dwellings that have light weights such as light bricks, which are mostly supplied from outside the Central Sulawesi area. For this purpose, this paper presents the results of the implementation of the Community Partnership Program (PKM) in disaster-affected communities by utilizing rice husks as light brick materials. Implementation of the program begins with socialization to prospective participants and continues with the work and testing of light brick samples, training to make lightweight bricks, monitoring and evaluation. The test results show that light brick made of a mixture of cement, husk and sand (Type II) with a volume ratio of 1:1.5:4.5 still meets the requirements as a house wall material and it is included in Quality Level III (SNI 03-0349-1989) for the use of unprotected non-structural walls, may be exposed to rain and heat with an average compressive strength of 35 kg/cm2. This type II brick is then recommended as a wall material, where this type provides a weight reduction of 54.85% from the weight of conventional bricks. A review of the results of program implementation shows that the affected communities represented by 50 respondents gave a fairly good perception of the acceptance of light bricks as wall material with a score of 3.70 of 5. Evaluation of the program showed that 80% of all respondents stated that they were skilled at making light bricks. and they will develop these material to support the reconstruction of housing in Palu

PENGARUH SET KESEMPATAN INVESTASI TERHADAP HUBUNGAN ANTARA ASIMETRI INFORMASI DAN TINGKAT MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ni Made Suwitri Parwati; Arya Pribadi
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aims to find out (a) the influence of information asymmetry on the management level directly profit (b) Influence the investment opportunity set the proxy as the opportunity to grow towards the relationship between asymmetric information and the level of earnings management. The Data used in this study is secondary data in the form of annual financial reports as well as other data related to the research. Withdrawal methods are purposive samples sampling total sample, with as many as 27 firms with a three-year research period (2008-2010). Methods of analysis used in this study is a Simple linear regression and Moderating Regression Analysis (MRA). Results of the study are (1) effect significantly or the existence of a positive relationship between Earnings Management and Information Asymmetry, (2) the investment Opportunity Set is not moderating variables (no effect) to the relationship between Earnings Management and Information Asymmetry.Keyword : Investment Opportunity Set, the asymmetry of information and the level of Earnings Management

The Meaning of Fairness in Government Financial Statements: A Phenomenology Study Ridwan Ridwan; Rahayu Indriasari; Arung Gihna Mayapada; Novita Muliyani Djalil; Jurana Jurana; Ni Made Suwitri Parwati
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective– This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology– The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public. Results – The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the action’s results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.

Analisis Kendala Budidaya Ikan Nila Dengan Metode Bioflok Di desa Karawana Kec. Dolo Kab. Sigi Nova Nova; Ni Made Suwitri Parwati; Fera Fera
Transformasi: Journal of Economics and Business Management Vol. 2 No. 1 (2023): March : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v2i1.525

Efforts to increase income, provide employment, contribute to the availability of animal protein and increase production activities are part of food security in the aquaculture sector. Based on data reported from the DGT KKP Statistics, (2021) aquaculture can increase production activities, where in 2020 the third quarter of fish farming production reached 11.5 million tons and increased to 12.25 million tons in 2021 in the third quarter. Alternative techniques that can be done as an effort to increase fish farming production results are optimizing the use of biofloc system technology (Pramono et al., 2018; Faridah et al., 2019 and Permana et al., 2021). This biofloc system is a union of living organic substances into the form of blobs, where this biofloc is composed of the word bio which means life while floc means blob. For example, in tilapia farming, to increase production results so that they can ... Meeting market demand can implement a biofloc system. Tilapia is classified as a type of freshwater fish that is in great demand in the market. The advantages of implementing a biofloc system in tilapia farming are environmentally friendly so that it is easy to carry out advanced cultivation, there is efficiency in water utilization, short maintenance period, and maximizing stocking density. In addition to the advantages, there are also obstacles faced, fish farming with a biofloc system such as lack of understanding of fish farming with the biofloc method, directly providing feed without paying attention and lack of water quality control. Furthermore, the research conducted implemented the observational descriptive method.

Analisis dan Bauran Pemasaran Prospek Pengembangan UMKM Desa Karawana Kecamatan Dolo Kabupaten Sigi Virta Nurul Arini; Kurniansi Kurniansi; Ni Made Suwitri Parwati; Fera Fera
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 2 (2023): April : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Micro, Small and Medium Enterprises (MSMEs) in Karawana Village are one of the community's priorities in increasing economic income. MSMEs that are developing in Karawana Village include culinary, trade, animal husbandry and agriculture businesses. This study aims to implement a marketing mix that is directly related to UMKM Karawana Village, Dolo District, Sigi Regency. The implementation method used in this community service activity is carried out in several stages, namely observation, interviews, and evaluation. Based on the results of the interviews, there is an exposure to the 4P Marketing Mix variables that have been implemented in Micro Business actors in Karawana Village, Dolo District, Sigi Regency, product (Price), distribution or place (Place), and promotion (Promotion). Prospects for the Development of Micro, Small and Medium Enterprises have several comparative advantages over large businesses. These advantages include: In terms of capital, the development of small businesses requires relatively small business capital compared to large businesses.

The Role of Political Connections in Moderating the Relationship of Profit Management and Company Values (Study on State Owned Enterprises) Muhammad Ilham PAKAWARU; Ridwan RIDWAN; M.Iqbal BAKRY; Muliati MULIATI; Ni Made Suwitri PARWATI
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.599

This study examines the role of political correction in moderating the relationship between earnings management and firm value during the Joko Widodo and Jusuf Kalla administrations in the 2015-2019 period. Political connections are measured by the activeness of meetings attended by the Board of Commissioners (main commissioners, commissioners and independent commissioners) who are politically connected. Earnings management uses discretionary accruals while firm value uses the Tobins Q proxy. There are 18 state-owned companies (BUMN) that are sampled in the study with 5 years of observation. By using warpPLS7.0, the results show that earnings management reduces firm value and political connections positively moderate the relationship between earnings management and firm value

Co-Authors Abdullah, Muhammad Ikbal Arung Gihna Mayapada Arya Pribadi Asrafil Asrafil Delviana, Delviana Din, Muhammad Fera Fera Halwi, Muhammad Darma Harnida Wahyuni Adda I Gede Tunas Ilham Pakkawaru Jamaluddin JAMALUDDIN Kadek Ayu Rita Aprilia Kurniansi Kurniansi Lidia Indriane Waang M. Iqbal Bakry M.Iqbal BAKRY Masruddin Masruddin Karim Masruddin, Masruddin Muhammad Din Muhammad Ilham PAKAWARU Muliati Muliati Muliati Muliati Mustamin Mustamin Mutmainnah Patimbuk Nina Yusnita Yamin Nova Nova Novita Muliyani Djalil Nurdin, Jurana Nurlaela Mapparessa Rahayu Indriasari Ridwan , Ridwan Ridwan Ridwan Ridwan Santika Tampang, Tampang Totanan, Chalarce Virta Nurul Arini

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