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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi COMPETITIVENESS JOURNAL MATAPPA: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Ekonomika ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Jurnal Ekonomika INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Community Services and Dedication Tata Kelola Sambulugana SWARNA Journal of Accounting and Finance (JAF) Celebes Journal of Community Services Paradoks : Jurnal Ilmu Ekonomi JOSAR (Journal of Students Academic Research) Advances in Applied Accounting Research Advances in Taxation Research
Junaid, Asriani
Universitas Muslim Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Filosofi Budaya Lempu’ Na Getteng dalam Perspektif Kepatuhan Wajib Pajak Pelaku Usaha Mikro Kecil Menengah Asriandi, Asriandi; Tenriwaru, Tenriwaru; Junaid, Asriani
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasrjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v4i2.844

Abstract

Usaha Mikro Kecil Menengah (UMKM) menjadi salah satu sektor usaha yang mampu menumbuh kembangkan sektor perekonomian yang ada di Kabupaten Bulukumba. Pelaku UMKM di Kabupaten Bulukumba sangat patuh akan kewajiban perpajakan mereka karena didorong oleh nilai budaya lempu' na getteng yang merupakan pappaseng dari nenek moyang suku Bugis Kabupaten Bulukumba yang mereka jadikan sebagai semboyang atau panutan dalam membangun usaha mereka, hal inilah yang menjadikan pelaku UMKM di Kabupaten Bulukumba tetap taat dalam membayar kewajiban pajak mereka, meskipun kita ketahui bersama saat ini kondisi perekonomian dunia sedang melemah apalagi di Indonesia khususnya di Kabupaten Bulukumba yang juga ikut melemah karena dampak dari Covid-19. Meskipun demikian mereka tetap taat dalam membayar kewajiban mereka kepada negara. Kata Kunci : Lempu Na Getteng, Pelaku UMKM, Kepatuhan Membayar Pajak
Altruistic Value Reflection Company Policy and Strategy: Finding Local Wisdom and the Meaning of CSR Said, Darwis; Junaid, Asriani
ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v3i2.512

Abstract

This research focuses on exploring the values ​​in company activities that can be justified as a form or model for implementing corporate social responsibility (CSR). Data collection was carried out through interviews, field observations, and literature studies. While data analysis was carried out using an ethnomethodological approach. This study indicates that incorporating business practices, through the organizational structure model and several CSR strategies and policies reflect the existence of altruistic values ​​, which are a form or model of CSR implementation. This can be seen in an organizational structure with the Town Service Department, External Relations Department, and Environmental, Health, and Safety Department (EHS). Activities and corporate culture that have a holistic dimension are guided by a vision, concern, jointness (in responding to and overcoming problems), and always learning and taking advantage of every accident. The results of this study indicate a meeting point between business interests and socio-environmental interests. There is a process of transforming knowledge of the company's sand culture on the behavior and way of thinking of the company's people.
Integrasi Perilaku Belajar, Kecerdasan Emosional, Dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dan Stres Kuliah Asriani Junaid; Nur Wahyuni
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 2 (2016): ASSETS
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i2.2882

Abstract

Tujuan penelitian ini untuk menganalisis integrasi perilaku belajar, kecerdasan emosional dan kecerdasan spiritual dalam membentuk pamahaman akuntansi dan stres kuliah mahasiswa akuntansi. Penelitian ini merupakan penelitian assosiasi, menjelaskan hubungan kausal antara variabel melalui hipotesis. Sampel dalam penelitian ini adalah mahasiswa akuntansi tingkat akhir pada perguruan tinggi swasta. Metode analisis yang digunakan adalah analisis regresi linear berganda. Metode pengumpulan data berdasarkan survey dengan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa secara parsial perilaku belajar berpengaruh tidak signifikan terhadap pemahaman akuntansi, sedangkan kecerdasan emosional dan kecerdasan spiritual berpengaruh positif signifikan terhadap pemahaman akuntansi. Hasil penelitian juga menunjukkan bahwa secara parsial perilaku belajar berpengaruh tidak signifikan terhadap stres kuliah, sedangkan kecerdasan emosional berpengaruh negatif signifikan terhadap stres kuliah dan kecerdasan spiritual berpengaruh negatif tetapi tidak signifikan terhadap stres kuliah. Untuk pengujian secara simultan menunjukkan bahwa perilaku belajar, kecerdasan emosional dan kecerdasan spiritual berpengaruh positif signifikan terhadap pemahaman akuntansi serta stres kuliah.
ANALISIS POTENSI, KONTRIBUSI, DAN EFEKTIVITAS PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PEMERINTAH PROVINSI SULAWESI SELATAN Hartati Hartati; Muh. Su’un; Asriani Junaid
COMPETITIVENESS Vol 8, No 2 (2019): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v8i2.4458

Abstract

The objectives of this study are: 1) to determine and analyze the potential of Motor Vehicle Taxes in increasing South Sulawesi Province Original Revenue, 2) to determine and analyze the contribution of Motor Vehicle taxes in increasing Regional Original Income in South Sulawesi Province, and 3) to determine and analyzing the effectiveness of Motor Vehicle taxes in increasing the Regional Original Revenue of South Sulawesi Province.This study uses secondary data in the form of: 1) data on the number of motorized vehicles in South Sulawesi Province in 2014-2018, 2) data on targets and realization of Motor Vehicle Taxes for 2014-2018, and 3) data on targets and realization of Regional Original Revenue in 2014 -2018. Data collection was carried out at the Regional Revenue Agency Office of South Sulawesi Province, using the formula for potential, contribution, and effectiveness.The results showed that: 1) Motor Vehicle Taxes have enormous potential in supporting the Regional Original Income of South Sulawesi Province but have not been optimal in withdrawing and management, 2) Motor Vehicle Taxes have a significant contribution to support the Regional Original Income of South Sulawesi Province, and 3) Motor Vehicle Tax is effective in supporting the increase in Regional Original Revenue in South Sulawesi Province. This means that the Motor Vehicle Tax has a very significant effect in increasing the Regional Original Revenue of South Sulawesi Province. Keywords: Potential, Contribution, Effectiveness, Motor Vehicle Taxes, Regional Original Income
Persepsi Wajib Pajak terhadap Perubahan PP No 46 Tahun 2013 Menjadi PP No. 23 Tahun 2018 pada Perusahaan Kecil dan Menengah di Kota Makassar Andi Achdiati Amir; Mursalim Mursalim; Asriani Junaid
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1589

Abstract

Abstrak Penelitian ini dilakukan dengan bertujuan untuk: mengetahui persepsi wajib pajak terhadap perubahan PP No 46 Tahun 2013 menjadi PP No 23 Tahun 2018 pada perusahaan mikro dan perusahan menengah. Data yang digunakan adalah data primer dan data sekunder, populasi dalam penelitian ini adalah 4 (Empat) perusahaan kecil dan 4 (Empat) perusahaan menengah. Penelitian ini menggunakan metode outa sampling yaitu pengambilan sampel hanya berdasarkan pertimbangan peneliti. Penggunaan data dilakukan melalui wawancara. Metode analisis data menggunakan analisis data kualitatif. Hasil penelitian ini menunjukkan bahwa: (1) Perubahan PP No. 46 Tahun 2013 menjadi PP No. 23 Tahun 2018 sudah memberikan keadilan kepada wajib pajak UMKM (2) Perubahan PP No 46 Tahun 2013 menjadi PP No 23 Tahun 2018 belum banyak memberi kepahaman kepada wajib pajak UMKM (3) sosialisasi atas perubahan peraturan PP No 46 Tahun 2013 menjadi PP No 23 Tahun 2018 tersebut belum dilakukan secara merata di Kota Makassar. Kata Kunci: Persepsi, Wajib pajak, PP No 46 Tahun 2013, dan PP No 23 Tahun 2018.AbstractThis research was conducted with the aim of: knowing the taxpayer's perception of the change in PP No. 46 of 2013 to PP No. 23 of 2018 in micro companies and medium-sized companies. The data used are primary data and secondary data, the population in this study were 4 (four) small companies and 4 (four) medium companies. This study uses the outa sampling method, which is sampling based solely on the consideration of researchers. The use of data is done through interviews. The method of data analysis uses qualitative data analysis. The results of this study indicate that: (1) Amendment to PP No. 46 of 2013 became PP No. 23 of 2018 has given justice to UMKM taxpayers (2) Changes in PP No. 46 of 2013 to PP No. 23 of 2018 have not given much understanding to UMKM taxpayers (3) socialization of changes in regulations PP No. 46 of 2013 to PP No. 23 of 2013 2018 has not been carried out evenly in Makassar City. Keywords: Perception, Taxpayer, PP No 46 of 2013, and PP No 23 of 2018.
Peranan Risk Based Internal Audit dan Perspektif Fraud Pentagon Terhadap Pendeteksian Kecurangan Laporan Keuangan Nadya Annisa Nasruddin; Asriani Junaid; Ummu Kalsum
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1632

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh risk based internal audi dan perspektif fraud pentagon terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar. Populasi dalam penelitian ini adalah seluruh auditor internal PT. Pegadaian Kanwil VI Makassar. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 30 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa risk based internal audit berpengaruh positif dan signifikan terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar, perspektif fraud pentagon berpengaruh positif dan signifikan terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar. Kata Kunci: Risk Based Internal, Perspektif Fraud Pentagon, Kecurangan Laporan Keuangan AbstractThis study aims to determine the effect of risk-based internal audits and the fraud pentagon perspective on detecting fraudulent financial statements at PT. Pawnshop Regional Office VI Makassar. The population in this study were all internal auditors of PT. Pawnshop Regional Office VI Makassar. This study uses primary data by conducting direct research in the field by providing questionnaires/statement sheets to 30 respondents. The data analysis method used is multiple linear regression analysis. The results showed that the risk-based internal audit had a positive and significant effect on detecting fraudulent financial statements at PT. Pegadaian Kanwil VI Makassar, the perspective of fraud pentagon has a positive and significant impact on detecting fraudulent financial statements at PT. Pawnshop Regional Office VI Makassar. Keywords: Internal Risk Based; Fraud Pentagon Perspective; Financial Statement Fraud
Pengaruh Akuntabilitas Keuangan, Pengawasan Keuangan dan Transparansi Anggaran terhadap Pengelolaan Keuangan Yassir Yassir; Mursalim Mursalim; Asriani Junaid
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1704

Abstract

Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh akuntabilitas keuangan, pengawasan keuangan dan transparansi anggaran terhadap pengelolaan keuangan pada Pemerintah Kabupaten Enrekang. Untuk mencapai tujuan penelitian maka yang menjadi populasi adalah pegawai yang bekerja pada beberapa SKPD yang ada pada Kabupaten Enrekang yang ditentukan sebanyak 43 responden. Adapun teknik pengambilan sampel yang digunakan yaitu sampling sensus, dimana semua anggota populasi dijadikan sampel. Data dalam penelitian ini menggunakan data primer yang dikumpulkan dengan menyebar kuesioner kepada seluruh responden, dengan teknik analisis data menggunakan uji validitas dan reliabiilitas, uji asumsi klasik, analisis regresi linear berganda serta pengujian hipotesis. Hasil penelitian yang dilakukan menemukan bahwa akuntanbilitas keuangan, pengawasan keuangan dan transparansi anggaran berpengaruh positif dan signifikan terhadap pengelolaan keuangan pada Pemerintah Kabupaten Enrekang. Kata Kunci: akuntablitas; pengawasan keuangan; transparansi; pengelolaan keuangan. AbstractThis study aimed to analyze the effect of financial accountability, financial supervision, and budget transparency on financial management in the Enrekang Regency Government. To achieve the research objectives, the population is employees who work in several SKPDs in Enrekang Regency, which as many as 43 respondents determine. The sampling technique used is census sampling, where all population members are sampled. This study used primary data collected by distributing questionnaires to all respondents. Data analysis techniques used using validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The research results found that financial accountability, financial supervision, and budget transparency had a positive and significant effect on financial management in the Enrekang Regency Government. Keywords: accountability; financial supervision; transparency; financial management
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 Corporate Governance Dan Corporate Social Responsibility Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Terdaftar Di BEI Ernawati; Darwis Lannai; Asriani Junaid
Tata Kelola Vol. 9 No. 1 (2022): Tata Kelola (Januari - Juni)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.752 KB) | DOI: 10.52103/jtk.v9i1.842

Abstract

Penelitian ini dilakukan dengan tujuan untuk : (1) menguji pengaruh proporsi komisaris independen terhadap penghindaran pajak; (2) menguji pengaruh kualitas audit terhadap penghindaran pajak; (3) menguji pengaruh kepemilikan institusional terhadap penghindaran pajak; (4) menguji pengaruh kepemilikan manajerial terhadap penghindaran pajak; (5) menguji pengaruh pengungkapan CSR terhadap penghindaran pajak. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan perusahaan manufaktur dari tahun 2015-2018. Data diperoleh dari Bursa Efek Indonesia yang dapat diakses di website resmi Bursa Efek Indonesia (www.idx.co.id) serta website perusahaan dari perusahaan terkait.Teknik pengumpulan data yang digunaan adalah metode dokumentasi. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa : (1) kepemilikan proporsi komisaris independen berpengaruh negatif dan signifikan terhadap penghindaran pajak; (2) kualitas audit berpengaruh negatif dan signifikan terhadap penghindaran pajak; (3) kepemilikan institusional berpengaruh negatif dan signifikan terhadap penghindaran pajak; (4) kepemilikan manajerial berpengaruh negatif dan signifikan terhadap penghindaran pajak; (5) CSR berpengaruh negatif dan signifikan terhadap penghindaran pajak.
STUDI FENOMENOLOGI : KETEPATAN PEMBERIAN OPINI OLEH KANTOR AKUNTAN PUBLIK DI MAKASSAR Irfansyah Fahmi; Fadliah Nasaruddin; Asriani Djunaid
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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

Abstract

The Phenomological Study of the Accuration of Giving Opinion by the Public Accounting Firm in Makassar The purpose of this study is to analyze the accuracy of giving opinions by the Accounting Firm (KAP) to the companies. The data used are primary data collected through the dissemination of interviews to each informant. Population in this study is the auditors who work at public accounting firm in Makassar. The method used is qualitative with phenomenology approach. The results showed that (1)The KAP in carrying out tasks always done by professional persons. (2)The KAP in carrying out the duties always follow the audit procedures. (3)Whatever opinions are issued by the KAP that has been done audit procedures based on SPAP, then the result is right.
Co-Authors Abdul Rahman Mus Abdul Rahman Mus Amiruddin, Amiruddin Amrullah Amrullah Andi Achdiati Amir Asri Ady Bakri Asriandi, Asriandi Darwis Lannai Darwis Lannai Darwis Said Darwis Said Darwis Said, Darwis Dedi Ramlan Dwi Selvira Damayanti Edy Susanto Eka Ariaty Arfah Ernawati Evi Nurhidayat Fadliah Nasaruddin Fadliah Nasaruddin Hamzah Ahmad Hartati Hartati Husein Afiat Ika Irmawati Irfansyah Fahmi Julianty Sidik Tjan Jumri Sulfiani Kamase, Jeni Kirana Ikhtiari Mahfudnurnajamuddin, Mahfudnurnajamuddin Muh Amrih Muh. Su’un Muhammad Nur Murdifin Haming Mursalim Mursalim Mursalim Mursalim Mursalim Muslim Muslim Mustafa Mustafa Nadya Annisa Nasruddin Naurah Nazhifah Agussalim Nur Asmi Ainul Kamal Nur Rahmah Usman Nur Wahyuni Nur Wahyuni Nurfianti Nurfianti Nurul Qadri Purwanto Wahyudi Putri Aisyah Salsabila Ramlawati Ramlawati Ratna Sari Romy Nugraha Said, Darwis Sri Buana Sri Rahayu Indah Azhari Sri Rahayu Syukur St. Sukmawati S St. Sukmawati S. Syamsu Alam Syamsu Alam Syamsu Marlin Syarifah Nurhalisa Alattas Tenriwaru, T. Ummu Kalsum Waode Amalia Yassir Yassir