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All Journal Jurnal Mirai Management Jurnal Akuntansi dan Pajak Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH YUME : Journal of Management JISIP: Jurnal Ilmu Sosial dan Pendidikan Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara Accounting Accountability and Organization System (AAOS) Journal AJAR (Asian Journal of Accounting Research) (e-Journal) Contemporary Journal on Business and Accounting Jurnal Magister Akuntansi Trisakti Jurnal Mahasiswa Manajemen dan Akuntansi International Journal of Asian Business and Management (IJABM) Amsir Accounting & Finance Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA) IECON: International Economics and Business Conference AKRUAL : Jurnal Akuntansi dan Keuangan` IJRE
Arizah, Ainun
Universitas Muhammadiyah Makassar
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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PENERAPAN PROSEDUR AUDIT INTERNAL PEMBERIAN KREDIT PADA PT. BANK SULSELBAR CABANG SELAYAR Sintya Kartika Angelina; H. Andi Jam'an; Ainun Arizah
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 2 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/jaka.v8i2.1182

Abstract

This study aims to describe how the application of internal audit procedures for granting credit at PT. Selayar branch of Bank Sulselbar. The type of data used in this study is qualitative data obtained from interviews and informants related to the problem under study. Data collection is done by observation and interviews. In this study, the data sources used in data collection include primary data and secondary data. The results showed that the application of internal audit procedures for granting credit at PT. Bank Sulselbar Selayar branch has disbursed loans in accordance with established provisions and procedures, starting from the introduction and approach to prospective debtors, the credit application stage, data identification. After identifying the data by the credit department, it can be considered for approval or rejection with the aim of avoiding the risk of bad credit.
Pandemi COVID-19 dan Gebu CSR pada Perusahaan Adaro Energy Arizah, Ainun; Darwin, Khadijah; Ramly, Ramly; Abbas, Ahmad
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 4, No 4 (2020): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v4i4.1480

Abstract

This research aims at disclosing the decision made by PT. Adaro Energy in conducting the donation during the pandemic of COVID-19 and understand the donation in boosting the business image. The type of this research is qualitative employing the semiotics approach. The object of this research is the narrative text in terms of CSR obtained from website and social media of Adaro Energy. The result of this research discloses that Adaro Energy is active to synergy with the various stakeholders along the pandemic of COVID-19 through the distribution of the number of donations. It is successful to boost good image of firm so that Adaro Energy can obtain the legitimacy in the form of certificate appreciated by the National Agency for Disaster Management.
PEMBERIAN INSENTIF PAJAK BAGI PELAKU UMKM DI MASA PANDEMI COVID 19 Ainun Arizah; Khadijah Darwin; Nurul Fuada
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4286

Abstract

Abstract The COVID-19 pandemic that is felt throughout the world has had a significant impact on almost all levels of society. The Indonesian government has issued various policies to maintain economic stability. MSME actors as taxpayers are required to report their monthly business realization reports if they want to get tax incentives. This study focuses on understanding the application of PMK No. 9 of 2021 regarding MSME tax incentives borne by the government. In this case, how MSMEs interpret the existence of these tax incentives for the sustainability of their business. This study uses a qualitative method in the form of a case study by conducting interviews with related informants. The results of the study found that government policies provide tax incentives for MSME actors by issuing PMK No. 9 of 2021 was carried out as a positive response to the government seeing the continuity of MSME businesses which began to falter during the Covid 19 pandemic. The culinary sector was chosen because culinary is one of the basic needs which certainly generates considerable profits compared to other sectors. The Covid 19 pandemic that was felt by the culinary sector MSMEs made them also have to experience economic difficulties. Access to information that is not as 'open' as access to other information related to tax incentives makes MSME actors not access this information at the beginning of the policy and the use of tax incentives from the government is still quite burdensome for MSME actors because of the requirement to report monthly business realization reports. Keywords : COVID – 19, Insentif Pajak, UMKM
Application of Responsibility Accounting in the Private Sector Ainun Arizah; Nur Hanifa; Aulya Muhammad S; Indah Syamsuddin
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4qyq1222

Abstract

This  research  aims  to  examine  research  related  to  the  implementation  of accountability accounting in the private sector and provide input regarding further research topics. This research method uses the literature review method and the method developed by Hesford et al (2007), namely the charting the field method. Researchers reviewed research related to responsibility accounting in the private sector published in 15 national accredited by Sinta. The research results show that responsibility accounting plays a role in Corporate Social Responsibility, work performance and managerial assessment, cost control and management tools, performance assessment, and socio-ecology. The effectiveness of responsibility accounting can encourage improved performance, control costs and better decision making. More diverse research related to responsibility accounting will be able to provide additional knowledge regarding the  factors  that  influence  the  effectiveness of  responsibility accounting  in  the private sector. Further responsibility accounting research can consider research models and other variables that can expand existing research results
Determinan Sustainability Report terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi Arisanty Razak, Linda; Arizah, Ainun; Ramadhan, Nurhalisa
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.489

Abstract

Jenis penelitian ini merupakan penelitian dengan metode kuantitatif eksplanatory yang bertujuan menganalisis pengaruh sustainability report terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini diambil dari laporan tahunan dan laporan berkelanjutan perusahaan manufaktur yang sudah terdaftar di Bursa Efek Indonesia periode 2018-2022. Metode yang digunakan dalam pengambilan sampel adalah metode purposive sampling sehingga diperoleh sampel sebanyak 27 perusahaan manufaktur. Pengolahan data menggunakan SPSS 23. Hasil Penelitian ini membuktikan bahwa sustainability report berpengaruh signifikan terhadap kinerja keuangan. Sedangkan hasil pengujian moderasi yang diperoleh menunujukan bahwa ukuran perusahaan memperlemah hubungan antara sustainability report terhadap kinerja keuangan.
Kinerja Keuangan Perusahaan Kosmetik Menggunakan Analisis Economic Value Added: Bukti dari Perusahaan di Indonesia Fuada, Nurul; Darwin, Khadijah; Arizah, Ainun; Wahyuni, Wahyuni
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.2561

Abstract

Tujuan diadakannya penelitian ini adalah untuk mengetahui dan menganalisis kinerja perusahaan kosmetik yang terdaftar di BEI selama 2018 sampai tahun 2020 dengan menggunakan analisis Economic Value Added (EVA). Jenis data yang digunakan adalah data kuantitatif yaitu data yang diperoleh dari laporan keuangan perusahaan-perusahaan kosmetik yang terdaftar di BEI. Sumber Data yang digunakan dalam penulisan ini adalah data sekunder yaitu data yang diperoleh dari dokumen perusahaan dan informasi tertulis mengenai keadaan perusahaan berupa laporan keuangan serta beberapa data-data keuangan lain yang berkaitan dengan pembahasan. Metode analisis yang digunakan dalam penelitian ini adalah menggunakan metode deskriptif, yaitu menggambarkan penilaian kinerja keuangan menggunakan metode Analisis Economic Value Added (EVA) yang juga berkaitan dengan analisis NOPAT yaitu suatu analisis dimana laba yang diperoleh dari operasi perusahaan setelah dikurangi pajak penghasilan. Hasil perhitungan menggunakan metode Economic Value Added (EVA) pada perusahaan PT. Mustika Ratu, Tbk, PT. Martina Berto Tbk, dan PT. Mandom Indonesia, Tbk selama 3 periode yaitu tahun 2018-2020 menunjukkan kondisi yang kurang baik, karena Economic Value Added (EVA) bernilai negatif tiap tahun atau EVA < 0, yang artinya perusahaan belum mampu memberikan nilai tambah ekonomis dan tidak memenuhi harapan para pemegang saham dikarenakan tidak mendapatkan pengembalian yang setimpal dengan investasi yang ditanamkan. Kata Kunci: Economic Value Added; Kinerja Keuangan.
Monitoring Restaurant Taxes Through the Use of Tapping Box Tools Arizah, Ainun; Abdi, Muhammad Nur; Adil, Muhammad; Elfhita, Resky Vivi
Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i1.76

Abstract

Purpose – This study aims to determine the implementation of restaurant tax monitoring through the use of tapping box tools at the Regional Revenue Agency of Mamuju Regency. Design/methodology/approach – This study uses a qualitative research method by focusing on the implementation of restaurant tax monitoring through the use of a tapping box tool. Findings – The results of the study show that, 1) the implementation of monitoring carried out by BAPENDA on restaurant taxes by installing tapping boxes in restaurants is then checked on the SIMPADA application which can be accessed via https://sulselbar.simpada.co.id/sulselbar-taxmonitoring/, 2) The limited number of human resources means that they have to work outside their normal working hours and is not followed by an increase in the amount of salary or wages received. Originality - This research lies in an in-depth study of the application of the Tapping Box Tool by linking it to technical and non-technical aspects. Keywords: Monitoring, Restaurant Tax, Tapping Box Paper type Research Result
Analysis Before and After the Implementation of PSAK 72 on the Financial Performance of PT Ciputra Development Tbk in 2018-2021 Lestari, Sri Indah; Arizah, Ainun
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.616

Abstract

This study aims to evaluate the effect of the implementation of PSAK 72 on income recognition as reflected in the performance of the financial company PT Ciputra Development Tbk in 2018-2021, one of the largest property companies in Indonesia listed on the Indonesian stock exchange. PSAK 72 came into effect on January 1, 2020, and significantly changed the company's revenue recognition method from the settlement percentage method to a recognition based on revenue transfer to customers. This study uses a comparative descriptive quantitative approach by analyzing financial ratios: Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) in the 2018-2021 period. The results of the study show that there is a significant change in the recognition of income from these ratios. Once PSAK 72 was implemented, revenue recognition became more conservative but provided greater transparency and assisted stakeholders in decision-making.
ANALISIS EFISIENSI DAN EFEKTIVITAS ANGGRAN PENDAPATAN DAN BELANJA DAERAH Insaniah, Nurul Qalbi; Arizah, Ainun
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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

Abstract

This study analyzes the efficiency and effectiveness of the APBD of Maros Regency for the years 2021-2024. Regional autonomy is essential for improving welfare, encouraging innovation, and enabling the community to oversee the management of the APBD. Budget efficiency refers to the optimal use of resources, while effectiveness relates to the achievement of regional development goals. The methodology used is quantitative descriptive with efficiency and effectiveness ratios, utilizing secondary data from the Budget Realization Report of the Maros Regency Financial Management Agency (BPAKD). The results indicate that the efficiency of the Maros Regency APBD is not optimal, with efficiency values for each year as follows: 2021 (100.7% - inefficient), 2022 (94.7% - less efficient), 2023 (100.7% - inefficient), and 2024 (103.8% - inefficient). This suggests that budget preparation does not always accurately analyze needs. On the other hand, the effectiveness of the Maros Regency APBD is considered good, with effectiveness values as follows: 2021 (101.7% - very effective), 2022 (98.7% - effective), 2023 (101.7% - very effective), and 2024 (98.6% - still effective). This indicates good budget management.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA PERUSAHAAN: SEBUAH TINJAUAN LITERATUR -, Nilawati; Arizah, Ainun
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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

Abstract

This study aims to identify and analyze the relationship between ESG disclosure and corporate performance through a systematic literature review approach to 25 articles published in SINTA-accredited national journals between 2020 and 2025. The results of the study show that ESG disclosure generally contributes positively to corporate performance, both financially and non-financially, although there are variations in the results depending on the industrial sector and performance indicators used. Legitimacy theory, stakeholder theory, and signaling theory are used as theoretical bases in analyzing the relationship. This study provides academic and practical contributions in increasing understanding of the importance of ESG disclosure as part of corporate sustainability strategies in Indonesia.
Co-Authors -, Nilawati Abbas, Ahmad Abdi, Muhammad Nur Ahmad Abbas Amiruddin Husni Ansyarif Khalid Arba, Ivan Arisanty Razak, Linda Arsal, Muryani Aulya Muhammad S Ayudina, Rika Darwin, Khadijah Dyah Rezky Ramadhani Elfhita, Resky Vivi Fuada, Nurul H. Andi Jam'an Inda Sari, Fadlia Indah Syamsuddin Insaniah, Nurul Qalbi Khadijah Darwin Khalid, Ansyarif Khalishah Ulfah Lestari, Sri Indah Linda Arisanty Razak Mohamad Ilham MS, Sri Rahayu Muchriana Muchran Muhammad Adil, Muhammad Muryani Arsal Muryani Arsal Neks Triani Nur Hanifa Nurul Fuada Nurul Fuada Ramadhan, Nurhalisa Ramly, Ramly Rezky Vivi Elfhita Rini Sulistiyant Rini Sulistiyanti Sasmita Sasmita Septiani, Elya Sintya Kartika Angelina Syahidah Rahmah Wa Ode Rayyani wahyuni wahyuni