Journal AK-99
Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 Diterbitkan 2 kali Setahun, Mei dan November.
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<![CDATA[KINERJA PENGELOLAAN PAJAK BUMI DAN BANGUNAN PADA BADAN KEUANGAN DAERAH KOTA PAREPARE ]]>
<![CDATA[A.Zaedar]]>;
<![CDATA[Indah Pratiwi]]>;
<![CDATA[Ema Sapira Salim]]>;
<![CDATA[Nur Akhmad Albar]]>;
<![CDATA[Nur Annisa Zahidah]]>;
<![CDATA[Andi Nurwanah]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2278
<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja pengelolaan pajak bumi dan bangunan pada Badan Keuangan Daerah Kota Parepare. Adapun teknik pengumpulan data yang yang digunakan dalam penelitian ini yaitu wawancara, observasi, dan dokumentasi. Informan dalam penelitian ini adalah pegawai yang bekerja di Badan Keuangan Daerah Kota Parepare yang berjumlah 4 (empat) orang diantaranya Kepala Badan, Staf Pendapatan, Sub. Bidang Pendataan dan Pendaftaran, Sub. Bidang Penetapatan dan 2 (dua) orang wajib pajak. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kualitatif. Setelah melalui proses analisis maka diperoleh bahwa kinerja pengelolaan Pajak Bumi dan Bangunan (PBB) pada Badan Keuangan Daerah Kota Parepare yaitu secara umum kinerja dalam pemungutan PBB sektor perkotaan berlangsung secara optimal. Hasil penelitian menunjukkan bahwa biaya pelayanan BKD Kota Parepare tidak menerapkan jenis biaya yang dikenakan kepada masyarakat dalam pelayanan pemungutan PBB. Adapun sumber anggaran pembiayaan pelayanan pemungutan PBB berasal dari Dana Alokasi Umum (DAU). Untuk indikator penggunaan fasilitas didalam pemungutan PBB di Kota Parepare tetap memberikan negoisasi dan memberikan solusi dalam menyelesaikan masalah tersebut. indikator kepuasan yang dirasakan sudah baik dari penilaian Kepala Sub. Bidang Pendapatan PBB di Kota Parepare maupun oleh masyarakat namun meskipun sudah baik tapi masih perlu dioptimalkan segala proses pelayanan dalam pembayaran pajak sehingga masyarakat tidak lagi memberikan komplain.]]>
<![CDATA[ANALISIS KINERJA PENGELOLAAN PAJAK RESTORAN PADA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH DI KABUPATEN PINRANG ]]>
<![CDATA[Darmawan Darmawan]]>;
<![CDATA[Yusriani Asri]]>;
<![CDATA[Fakhri Ramadhan]]>;
<![CDATA[Nurul Fatimah]]>;
<![CDATA[Nur Wafika]]>;
<![CDATA[Hamdan Yunus]]>;
<![CDATA[Andi Nurwanah]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2279
<![CDATA[Restoran adaIah tempat di mana orang bisa pergi untuk mendapatkan makanan dan minuman dengan harga tertentu, itu juga termasuk Iayanan katering/catering, kafetaria, kantin, warung, bar, dan tempat-tempat serupa. Tujuan utama dari anaIisis kinerja pengeIoIaan pajak restoran adaIah untuk memastikan apakah Badan PengeIoIa Keuangan dan Pendapatan Daerah Kabupaten Pinrang teIah berhasiI menyeIesaikan seIuruh tahapan sikIus pengeIoIaan keuangan daerah. Jika diIihat dari sikIus pengeIoIaan keuangan daerah khususnya tahap perencanaan, peIaksanaan, peIaporan, dan evaIuasi kinerja, maka kinerja Badan PengeIoIa Keuangan dan Pendapatan Daerah Kabupaten Pinrang daIam mengoIa pajak restoran. PeneIitian ini menggunakan metodoIogi kuaIitatif. HasiI dari peneIitian ini adaIah berdasarkan tahap daIam sikIus pengeIoIaan keuangan daerah yaitu tahap perencanaan sudah termasuk baik diIihat dari cara penentuan dan penetapan target serta tata cara pemungutan pajak restoran yang diIakukan tidak menyimpang dari aturan yang berIaku, tahap peIaksanaan bisa dikatakan sudah baik karena peIaksanaan yang diIakukan seperti penagihan pajak menggunakan dua cara bagi wajib pajak jadi membuat wajib pajak Iebih mudah memiIih cara mereka sendiri namun daIam peIaksanaan masih ditemui beberapa hambatan seperti dampak dari covid-19, tahap peIaporan dikatakan sudah baik karena penyusunan dan peIaporan keuangan yang diIakukan setiap buIan sudah tepat waktu waIaupun masih ditemui kendaIa di Iapangan seperti keterIambatan wajib pajak daIam meIapor namun haI itu masih bisa ditangani, tahap evaIuasi kinerja sudah sangat baik diIihat dari opini/tanggapan dari Badan Pemeriksa Keuangan yaitu Wajar Tanpa PengecuIian membuktikan bahwa kinerja Badan PengeIoIaan Keuangan dan Pendapatan Daerah Kabupaten Pinrang sudah sangat baik.]]>
<![CDATA[Analysis Of Swallow's Nest Tax Collection Supervision In The City Of Parepare ]]>
<![CDATA[Burhan]]>;
<![CDATA[Muh. Hariansyah]]>;
<![CDATA[Muh. Rifqi]]>;
<![CDATA[Amira Isnaen]]>;
<![CDATA[Nurhaliza]]>;
<![CDATA[Andi Nurwanah]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2280
<![CDATA[This study aims to look at the process of collecting swallow's nests in Parepare City based on Regional Regulation of Parepare City No. 1 of 2014 concerning Tax on Swallow's Nests. And to see how the collection of swallow's nest tax in Parepare City is in accordance with Regional Regulation No. 1 of 2014 concerning Swallow's Nest Tax. Data techniques used in this study were interviews, observation and documentation. The information in this study is the head of the midwife and education staff. The data analysis technique used in this research is qualitative analysis. The swallow's nest tax collection system used by the City Government of Parepare is Self Assessment, in which taxpayers are given in order to report, calculate and pay taxes owed but the implementation of tax collection in Parepare City has not been running because of the awareness of taxpayers in reporting their taxes, calculating, and pay for it. Based on the results of the field assessment research, it shows that the potential of the buildings identified as providers of swiftlet nesting sites has spread across four sub-districts, namely Soreang, Ujung, Bacukiki and West Bacukiki. This distribution shows that the potential for swallow's nest tax revenue is quite high. This can be seen from the development of the Swiftlet's Nest taxpayer (WP) in 2015, only 20 WP, but in 2018 it has reached 70 WP, then in 2019 there are 82 WP and in 2020, there are 86 WP, so it can be concluded that from 2018 -2020 the number of taxpayers has increased.]]>
<![CDATA[ANALISIS POTENSI BUMDES DALAM MENINGKATKAN PENDAPATAN ASLI DESA DIDESA CEMBA KABUPATEN ENREKANG ]]>
<![CDATA[Nurul Hijrah]]>;
<![CDATA[Bahruddin Bahruddin]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2282
<![CDATA[Penelitian ini bertujuan untuk mengetahui potensi BUMDes dalam meningkatkan pendapatan asli desa. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu obrservasi, wawancara dan dokumentasi.Narasumber dalam penelitian ini berjumlah 4 orang yang berperan dalam pengembangan Desa dan BUMDes.Teknik analisis data dalam penelitian ini menggunakan analisis deskriptif kualitatif. Pembentukan BUMDes memiliki maksud untuk menumbuh kembangkan perekonomian desa, meningkatkan Pendapatan Asli Desa (PADes), menyelenggarakan kemanfaatan umum berupa penyediaan jasa bagi peruntukan hajat hidup masyarakat desa, dan sebagai perintis bagi kegiatan usaha ekonomi di desa. Maka dari itu, perlu dikaji lebih mendalam potensi BUMDes Desa Cemba karena dibentuknya BUMDes sebagai tulang punggung dalam pembangunan ekonomi desa dan salah satu upaya mewujudkan kemandirian desa. Berdasarkan hasil penelitian yaitu potensi BUMDes Madalleng dalam meningkatkan Pendapatan Asli Desa (PADes) di Desa Cemba masih kurang optimal dikarenakan usaha-usaha BUMDes Madalleng tidak beroperasi secara maksimal sehingga berdampak terhadap pendapatan BUMDes dan Pendapatan Asli Desa (PADes). Sedangkan potensi rencana usaha BUMDes Madalleng dalam meningkatkan Pendapatan Asli Desa (PADes) di Desa Cemba optimal dikarenakan pendapatan BUMDes dan Pendapatan Asli Desa (PADes) meningkat. Adapun unit usaha BUMDes Madalleng Desa Cemba Kabupaten Enrekang yaitu Sullung Kreatif, Penyewaan Molen/Alat Berat dan Bengkel Desa tetapi untuk saat ini usaha yang berjalan hanya penyewaan molen. Adapun usaha yang direncanakan yaitu pengelolaan air bersih, briket/arang, gula semut dan penggemukan sapi potong.]]>
<![CDATA[Analysis Of The Role Of Accounting Information Systems Ineffectiveness Value And Efficiency Of Preparation Financial Reports At Spbu Office 74.916.66 Tanrutedong ]]>
<![CDATA[Nurul Mutiara]]>;
<![CDATA[Hernianti Harun]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2283
<![CDATA[This study aims to determine the role of accounting information systems in decision making and to determine the value of the effectiveness and efficiency of financial reports at the Tanrutedong gas station 74.916.66 as measured by the level of effectiveness and efficiency ratio. The data collection techniques used in this study were observation, interviews, and documentation. . The type of this research is qualitative. The data analysis technique in this research is descriptive research. The results of the research that has been carried out are the role of accounting information systems in decision making at the Tanrutedong gas station 74.916.66 Accounting information systems play an important role in producing financial report information for the benefit of external parties. The information system also collects information on financial issues for the preparation of financial reports effectively and efficiency. SPBU 74.916.66 Tanrutedong in preparing the financial reports the system module used is the SUMEH application which is an online gas station financial digitization program. The financial reports used with the accounting information system show effective and highly efficient results for the last three years, namely 2020 to 2022 at the Tanrutedong gas station office 74.916.66.]]>
<![CDATA[Effectiveness Of Direct Cash Assistance Policy Village Funds On Economic Recovery During The Covid-19 Pandemic ]]>
<![CDATA[Arrahman]]>;
<![CDATA[Yadi Arodhiskara]]>;
<![CDATA[Nurwani M]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2284
<![CDATA[Village funds are a mandate from the law as stipulated in article 72 paragraph 2 of Law Number 6 of 2014. As one of the village revenues, the central government is obliged to allocate village funds in the state budget (APBN), in 2022 policies and distribution village funds by taking into account village characteristics and village performance in managing village funds. Meanwhile, the mechanism for channeling village funds for 2022 will remain the same as for 2021. Where, village funds will be transferred directly from the central account to the village account. This study aims to determine the management of direct village fund cash assistance and the effectiveness of village fund cash direct assistance policies in economic recovery during the Covid-19 pandemic in Wanio village. As for the data collection techniques used in this study, namely observation, interviews and documentation. The sample in this study consisted of 9 people, namely 1 village head, 1 financial officer, 1 BPD chairman and 6 members of the community. The data analysis technique in this research is descriptive research. Direct village cash assistance during the pandemic in 2021 based on regulations issued by the Ministry of Village Permendes PDTT No. 7 of 2021 regarding the priority policy on the use of Village Funds has been fully implemented in accordance with existing regulations.]]>
<![CDATA[Application Of The “Variable Costing” Method In Short-Term Decision Making To Accept Special Orders Onrainbow Production, Parepare City ]]>
<![CDATA[Ruslan Ruslan]]>;
<![CDATA[Abdul Azis]]>;
<![CDATA[Irin Triastuti]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2285
<![CDATA[The price of a product or order can be determined by calculating production costs. This includes all costs incurred to make the product, such as labor, materials, and equipment. Sometimes, only certain costs, such as variable costs, matter to managers. This study is to determine how Pelangi Production can use the variable costing method to accept orders in the short term. The existing semi-variable costs are first divided into fixed and variable costs using the data analysis method. using the least squares method, and second, figuring profit and loss both without orders and with orders that aren't reasonable. The consequences of the review show an examination involving variable costing in pursuing choices to acknowledge or dismiss extraordinary orders at the Pelangi Creation organization from orders from the Edho assortment shop so that screen printing shirts can be acknowledged. because a profit of IDR 37 could be generated by this special order. 345,738 with a total revenue of IDR 308,268,900 and pertinent expenses of IDR 21,533,900. Since the fees incurred are less than the revenue generated, it is recommended that the special order be accepted.]]>
<![CDATA[Financial Management Standards For Bumdes Madalleng Cemba Village, Enrekang District ]]>
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Rani Laela Anggraeni]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2286
<![CDATA[The basic problem is that BUMDesMadalleng, Cemba has not been able to implement Village Accounting optimally because BUMDes officials consider that the reporting principles presented in Village Accounting are very complicated while the Human Resources they have in terms of financial management lack knowledge in terms of financial governance. Therefore, the goal to be achieved in this research is to find out the Financial Management Standards which can be used as a guideline for BUMDes in managing finances while still referring to SAK ETAP. The method used in this research is a qualitative approach. The results obtained in this study support that financial management at BUMDesMadallengCemba, Enrekang District can run well, a reporting format is needed that is easy to understand and can be carried out by BUMDes managers. The basic thing that needs to be understood by BUMDes managers in preparing Financial Reports can be following SAK ETAP, namely improving the pattern of recording cash flows both received and issued. The preparation of these Financial Management Standards is expected that BUMDes managers in the future will be able to improve their financial management so that the level of public trust is getting bigger and participatory goals are expected to run optimally]]>
<![CDATA[Analysis Of Village Fund Management And Village Fund Allocation (Add) In Improving Village Development In Carawali Village, Sidenreng Rappang Regency ]]>
<![CDATA[Yayuk Angraeny]]>;
<![CDATA[Andi AR]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2288
<![CDATA[This study aims to determine the process of managing Village Funds and Village Fund Allocations (ADD) in improving Village development as well as the constraints faced by the Village government in the process of managing Village Funds and Village Fund Allocations (ADD) in Carawali Village, Sidenreng Rappang Regency. Data collection techniques used in this study are observation, interviews, and documentation. The data analysis techniques used in this study are data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of managing Village Funds and Village Fund Allocations (ADD) in improving village development in Carawali Village, Sidenrang Rappang Regency, which consists of planning, implementation, administration, reporting, and accountability has followed the technical instructions stipulated in statutory regulations. -invitation so that it has a very large impact on Village development. The obstacles faced by the Carawali Village government in the process of managing Village Funds and Village Fund Allocations (ADD) in improving Village development, namely delays in disbursing funds caused by delays in preparing the RAB (Budget Budget Plan) and drawing up development drawings, lack of human resources competent and unreliable, and weather conditions so that construction activities are sometimes not completed on time.]]>
<![CDATA[Implementation Of Quality Of Work-Life System At Bank Syariah Indonesia In Parepare City ]]>
<![CDATA[Angraeny]]>;
<![CDATA[Akhsan]]>;
<![CDATA[Yusran Bachtiar]]>
<![CDATA[ Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.31850/ak99.v3i1.2289
<![CDATA[This study aims to find out how the implementation of the Quality of Work Life System at PT. Bank Syariah Indonesia in ParepareCity. The research conducted focuses on the implementation of quality of work-life system at PT Bank BNI Syariah Parepare City, where the bank here responds to employee needs by developing mechanisms to allow employees to give full contributions or participate in making decisions and managing their work life in the bank. The data analysis technique used is to reduce data, and present data to conclude. The results showed that the creation of quality of work life at Bank Syariah Indonesia Branch ofParepare included employee participation, compensation, job security, management ability to resolve conflicts, career development opportunities, employee pride in work, and adequate work environment facilities. When the quality of the work-life flow chart can be realized, it will have an impact on employee performance so that it can improve the quality of work.]]>
