Amsir Accounting & Finance Journal
Amsir Accounting & Finance Journal (AAFJ) is a peer-reviewed journal published by the Faculty of Business, Institut Ilmu Sosial dan Bisnis Andi Sapada. ALJ is published twice a year in January and July. This journal provides direct open access to content with the principle of free availability in the public interest and supports greater global knowledge exchange. This journal offers a place for academics, researchers, and practitioners to publish original research articles or review articles.
Articles
10 Documents
<![CDATA[Kemampuan Informasi Akuntansi dalam Memprediksi Arus Kas Masa Depan ]]>
<![CDATA[Siti Diva Syarifah Lukman]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[This research is purposed to determine there is a relationship between the information content of accounting which measured by net profit and component of cash flow toward future of cash flow. Data used in this research is secondary data obtained from the database of the Indonesia Stock Exchange (IDX), which can be accessed through the official website www.idx.co.id. Independent variables used net profit before extraordinary items (X1), operating of cash flow (X2), investing of cash flow (X3), financing of cash flow (X4), and future of cash flow (Y) as dependent variable. Based on the result of research was found that (1) net profit before extraordinary items partially have a significant positive influence on the future cash flow, (2) operating of cash flow partially have a significant positive influence on the future of cash flow, (3) investing of cash flow partially do not have a significant positive influence on the future of cash flow, (4) financing of cash flow have a significant positive on the future of cash flow.]]>
<![CDATA[Penerapan Sistem Pembayaran QRIS pada Sektor UMKM di Kota Parepare ]]>
<![CDATA[Riza Amalia Rifani]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[Penelitian ini ditujukan untuk mengetahui. Pertama, bagaimana pengetahuan pelaku UMKM di Kota Parepare menggunakan QRIS, kedua, manfaat dalam menggunakan QRIS terhadap pelaku UMKM dan ketiga hambatan yang dialami pelaku UMKM di Kota Parepare dalam penggunaan QRIS sebagai alternatif sistem pembayarannya. Jenis penelitian ini menggunakan penelitian kualitatif deskriptif dengan metode pengumpulan data dengan observasi, wawancara dan studi pustaka. Hasil penelitian menyimpulkan bahwa pertama, pelaku UMKM di Kota Parepare sudah mengetahui QRIS sebagai sistem pembayaran digital yang dikeluarkan Bank Indonesia. Kedua, adanya QRIS membantu merchant mendapatkan pembayaran dari pelanggan atau pembeli dengan mudah, praktis, cepat dan aman. Ketiga, jaringan internet yang kurang stabil dalam melakukan transaksi sehingga menjadi kendala pembayaran dan adanya biaya merchant discount rate sebesar 0,07% yang diberlakukan pada beberapa UMKM di Kota Parepare.]]>
<![CDATA[The Financial Performance Assessment Using the Camel Method PT. Bank Rakyat Indonesia Tbk, Cabang Rantepao Toraja Utara ]]>
<![CDATA[Irmayanti Sudirman]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[Tujuan penelitian ini yaitu untuk mengetahui mengetahui kinerja keuangan ditinjau dari metode Camel pada PT. Bank Rakyat Indonesia (persero), Tbk Cabang Rantepao Toraja Utara dalam kategori sehat. Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif. Sumber data yang digunakan yaitu data sekunder yang bersumber dari dari laporan laba rugi dan neraca perusahaan PT. Bank Rakyat Indonesia (persero), Tbk Cabang Rantepao Toraja Utara. Adapun hasil penelitian menunjukkan bahwa setelah melakukan perhitungan dan analisis pada masing-masing aspek CAMEL (Capital, Asset, Management, Earning, Liquidity) maka dapat ditarik kesimpulan bahwa unsur-unsur yang termasuk didalam camel dengan nilai-nilainya memiliki masing-masing peran yang sangat penting dalam penentuan layak atau tidaknya suatu bank beroperasi. Dari hasil yang diperoleh terlihat bahwa semua nilai akhir camel selama 3 tahun terakhir dimulai dari tahun 2019 sampai dengan tahun 2021 mengalami perubahan tiap tahunnya akan tetapi semua nilai akhir masih berada pada predikat sehat karena berada pada rentang angka 81-100 dengan demikian dapat disimpulkan bahwa kinerja keuangan PT. Bank Rakyat Indonesia (Persero) Tbk, Cabang Rantepao Toraja Utara dengan menggunakan metode CAMEL berada dalam predikat sehat.]]>
<![CDATA[Komitmen, Kompetensi dan Kepuasan Kerja Terhadap Kinerja Pegawai PT Bank Mandiri Kantor Cabang Sidrap ]]>
<![CDATA[Andi Indah Anggerwati]]>;
<![CDATA[Nur Syamsuriana]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[This study aims to determine commitment, competence and job satisfaction have a partial effect on the performance of employees of PT. Bank Mandiri (persero) Tbk Sidrap Branch Office. The research method used is quantitative research with multiple linear regression analysis techniques with the influence of commitment, competence and job satisfaction on employee performance. The population in this study were all employees of PT. Bank Mandiri (Persero) Tbk Sidrap Branch Office, totaling 34 people. The sample in this study were all employees, totaling 49 people. The research results show thatcommitment, competence and job satisfaction have a significant effect simultaneously on employee performance at PT. Bank Mandiri Sidrap Branch Office. Commitment and competence have no partial effect on the performance of employees of PT. Bank Mandiri Sidrap Branch Office with a significant value. While the job satisfaction variable partially has a significant effect on employee performance at PT. Bank Mandiri Sidrap Branch Office with a significant value.]]>
<![CDATA[Pengaruh Penerapan Sistem Akuntansi Keuangan Desa Terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[Trislawati Ningko]]>;
<![CDATA[Shella Budiawan]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[This study aims to find to what extent the effect of the Village Financial Accounting System on the Quality of Financial Reports of village apparatuses in Bolaang Uki Subdistrict, South Bolaang Mongondow District. The results show that the Village Financial Accounting System simultaneously has a positive and significant effect on the Quality of Financial Reports of village apparatus in Bolaang Uki Subdistrict, South Bolaang Mongondow District, Namely 0.709 (70.9%). The other variables unexplored explain the remained value of 0.291 (29.1%). The suitability of the Financial Accounting System (X1) BY 0.236 (23.6%), Transaction Recording Procedures (X2) by 0.242 (24.2%), Preparation of Financial Statement (X3) by 0.231 (23.1%) partially affect Reprt Preparation Finance (Y).]]>
<![CDATA[Analisis Potensi Pajak Air Tanah dan Kontribusinya Terhadap Penerimaan Pajak Daerah ]]>
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Yusni Yusni]]>;
<![CDATA[Sulistyaningsih Sulistyaningsih]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 2 (2023): Juli ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[The implementation of the PDRD Law Number 28 of 2009 concerning the addition and delegation of types of regional taxes and fees has become an opportunity for local governments to maximize all the potential of their regions so that they can increase their regional income. Therefore, exploring the potential and information of groundwater tax in Banggai Regency is one of the important factors to increase local tax revenue. during the 2018-2020 period. This study applies a qualitative descriptive method with a research focus on the potential and contribution of groundwater tax to regional tax revenues in Banggai Regency. The research location is at the Regional Revenue Agency of Banggai Regency. Excavation of the potential for groundwater tax in Banggai Regency resulted in a good percentage in the 2018-2019 period because it had increased and in the 2019-2020 period it had decreased. The untapped potential is 2,641,856,175.4. The biggest groundwater tax contribution is 0.47%, namely in 2019 while in 2018 it was 0.11 and in 2020 it was 0.46. This requires the government's efforts to increase the potential and contribution of groundwater tax so that regional revenues for Banggai Regency also increase.]]>
<![CDATA[Participatory Budgeting pada Proses Penyusunan Rancangan Anggaran Pendapatan dan Belanja Desa (RAPBDes) ]]>
<![CDATA[Heri Irawan]]>;
<![CDATA[Ilfa Dianita]]>;
<![CDATA[Ririn Lestari]]>;
<![CDATA[A. Musdalifah JK]]>;
<![CDATA[Hasmiati Hasmiati]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 2 (2023): Juli ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana penerapan participatory budgeting pada proses penyusunan RAPBDes di desa Kalero Kecamatan Kajuara Kabupaten Bone. Jenis dan tipe penelitian yang digunakan adalah jenis kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dengan menggunakan metode wawancara, observasi, dan dokumentasi. Proses analisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Teknik pengabsahan data yang digunakan adalah triangulasi sumber, teknik, dan waktu. Hasil penelitian menunjukkan bahwa penerapan participatory budgeting pada proses penyusunan RAPBDes di desa Kalero Kecamatan Kajuara Kabupaten Bone, telah terimplementasi dengan cukup baik. Masyarakat telah diberikan akses untuk ikut berpartisipasi, partisipasi berupa kehadiran dan partisipasi dalam pengajuan usulan. Kemudian, upaya transparansi oleh pemerintah desa dalam manajemen finansial berdampak pada meningkatnya minat dan kesadaran masyarakat ikut terlibat dalam proses penyusunan RAPBDes.]]>
<![CDATA[Pengaruh Pengungkapan Tata Kelola Perusahaan dan Board Gender Terhadap Imbal Hasil Saham ]]>
<![CDATA[Zahrotunisa Laeliyah]]>;
<![CDATA[Aloysius Harry Mukti]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 2 (2023): Juli ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[The purpose of this study is to determine the Disclosure of Corporate Governance and Board Gender on Stock Returns. The data in this study uses secondary data obtained from published annual reports and websites, namely finance.yahoo.com. The approach taken in this study is a quantitative approach with the sampling method in this study is purposive sampling, namely sampling using certain criteria and obtained as many as 73 data samples. The analytical method used is Multiple Linear Regression. The results of this study indicate that Corporate Governance Disclosure has no effect on Stock Returns, while the Gender Board has a positive effect on Stock Returns.]]>
<![CDATA[Pengaruh Kesadaran Perpajakan dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Yusra Nginang]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 2 (2023): Juli ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[This research aims to examine the impact of tax awareness and fiscal services on the tax compliance of individual taxpayers in the city of Parepare. The research method used is causal research with a population of individual taxpayers in Parepare, and the sample selection is done through proportional sampling. The data used are subject data from primary data sources, and data collection is conducted using questionnaires. The analysis used is multiple regression analysis. The test results indicate that tax awareness has a significant positive impact on tax compliance, and fiscal services have a significant positive impact on tax compliance. The recommendations from this research are to suggest that the tax officials in the city of Parepare become more proactive in providing information and tax collection to taxpayers, so they understand their tax obligations and avoid sanctions. Furthermore, future research is expected to encompass all tax compliance indicators to better support overall tax compliance.]]>
<![CDATA[Financial Literasi pada Perilaku Konsumtif pada Generasi Z ]]>
<![CDATA[Sahrullah Sahrullah]]>;
<![CDATA[Mulyana Machmud]]>
<![CDATA[ Amsir Accounting & Finance Journal Vol 1 No 2 (2023): Juli ]]>
Publisher : <![CDATA[Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada ]]>
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<![CDATA[The purpose of this research is to determine the level of financial literacy and the level of consumer behavior and to investigate whether there is a significant influence between these variables. The method used is a quantitative method. Data collection was carried out by distributing questionnaires to 400 students in Parepare City using probability random sampling. The data analysis techniques used were descriptive analysis and simple linear regression analysis. Students in Parepare City showed good financial literacy levels in basic aspects, but lacked knowledge in advanced financial areas. Their consumer behavior can be considered good, although there are some areas that require special attention. The regression analysis results indicate that the higher the financial literacy level, the lower the consumer behavior, supported by the t-test showing a significant influence. However, the contribution of financial literacy to consumer behavior is only about 15.9%, with other unexamined factors also playing a role. Therefore, efforts are needed to improve students' financial literacy, especially in understanding advanced financial aspects, to more effectively reduce unnecessary consumer behavior. The hypothesis test results conclude that Hâ‚€ (null hypothesis) is rejected.]]>
