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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 Didaktik : Jurnal Ilmiah PGSD STKIP Subang 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 JFAS : Journal of Finance and Accounting Studies Jurnal Akuntansi, Keuangan dan Audit (JAKA) IECON: International Economics and Business Conference AKRUAL : Jurnal Akuntansi dan Keuangan` IJRE Journal of Golden Generation Abdimas
Arizah, Ainun
Universitas Muhammadiyah Makassar
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Pendampingan Penggunaan Internet Sehat di SD Negeri Mangasa Kota Makassar MS, Sri Rahayu; Arizah, Ainun; Septiani, Elya
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.3838

Abstract

The presence of Internet in society, has changed the way of life and the culture of mankind, whether it work, study, shopping, communicating and various other aspects of life. Nowadays, people prefer to communicate by the Internet, such as mailings, social networks and so on because it's considered more efficient and effective. Although the Internet provides access to a large amount of information and resources, it is important to be aware that not all content is suitable or safe for “young” users. Internet without supervision will have a negative impact on children's development. This article aims to see to what extent the child's understanding of the Internet and educate the participants will be the importance of having a healthy, secure Internet, as well as tips on using the Internet wisely. The methods used by forming a PKM group, preparation, implementation of the PKM, and monitoring and evaluation of PKM implementation. The activity was followed by 25 participants, namely students/students of SD State Mangasa. The identification results showed that the internet was used by the participants for school duties, playing games, watching videos, and social networks. The activities then continued with the playback of educational videos with the material of understanding the internet, devices that can be connected to the Internet, how the Internet works, the functions and benefits of the Internet, dangerous things in the use of the internet as well as the way to use the Internet good and correct.
Implementation of the Comandos Application Accounting Information System at Bank BTPN Makassar Branch Office Linda Arisanty Razak; Ainun Arizah; Amiruddin Husni
International Journal of Asian Business and Management Vol. 2 No. 4 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i4.5956

Abstract

This research is a type of research with case studies approach with the aim of knowing whether the application commands have been effectively applied to PT. Bank BTPN KC Makassar based on indicators of accounting information systems. Which method used in this study is a descriptive analysis. Technique data collection obtained through observation, documentation. the data that is obtained is secondary data and primary data. Based on the research results, the authors draw important conclusions, namely the application of commandos is very effectively implemented at PT. Bank BTPN KC Makassar. The Comandos app helps BTPN banks to become more efficient in managing and monitoring collateral data. This application is also well integrated with the existing system at Bank BTPN. The quality of the system produced by the Commandos application is very good and works optimally in processing customer data quickly and efficiently. The quality of the information generated by the Commandos application is also very good. Employees who use the Commandos application are very satisfied because the Commandos application is easy to understand, and especially easy to input data. After the application is updated the application performance gets better. Internal constraints use the application only on a network that is sometimes bad or slow
Manajemen Laba dan Penghindaran Pajak Perusahaan Sektor Pertambangan Arizah, Ainun; Ayudina, Rika; Muchran, Muchriana; Arsal, Muryani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1873

Abstract

This study aims to determine the effect of earnings management on tax avoidance and to see differences in earnings management practices and tax avoidance before and during the COVID-19 pandemic. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The selected sample consists of 14 mining companies obtained from purposive sampling technique. This type of research is quantitative, secondary data comes from annual financial reports. Based on the results of data research using STATA 16 Software, the results show that (1) there is no effect between earnings management on tax avoidance (2) there are differences in earnings management practices before and during the pandemic, with the results before the pandemic earning management practices of -0.116, while during the pandemic by -0.030. these results show that earnings management practices were much higher before the pandemic (3) there was no difference in the level of tax avoidance practices before and during the Covid-19 pandemic.  
PENGARUH AUDIT TENURE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2018-2020 Arizah, Ainun; Sasmita, Sasmita; Khalid, Ansyarif
Indonesian Journal of Research in Economy Vol. 1 No. 1 (2022): IJRE_1
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

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

Abstract

The purpose of this study is a quantitative type of research with the aim of knowing the effect od audite tenure on earnings management in manufacturing companies in the basic and cheminal industri sectors listed on the Indonesia Stock Exchange in 2018-2020. In this study, the data sources used in data collection include secondary data. The research variable used is Audit Tenure as the independent variable while Earnings Management as the dependent variable. The population in this study are manufacturing companies in the Basic and Chemical Industri Sector Listed on the Indonesia Stock Exchange in 2018-2020 while the samples used in this study were 39 manufacturing companies in the basic and cheminal industry sectors that met the sample criteria during the study period. The sampling technique in this study used purposive sampling. Analysis of the data used is simple regression analysis. The result of the study indicate that audit tenure has no effect on earnings management.
Penerapan Sistem Informasi Akuntansi Pada Usaha Kedai Kopi: Studi Kasus Corak Coffee Inda Sari, Fadlia; Arizah, Ainun
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.9323

Abstract

The growth of coffee shop businesses in Indonesia, including in Makassar, has increased rapidly and has contributed to the local economy. However, business actors, especially those at the MSME level, still face various obstacles in managing finances in an organized and systematic manner. This study aims to analyze the implementation of an accounting information system (AIS) at the Corak Coffee coffee shop and to redesign the transaction recording flow to improve operational efficiency and the quality of financial reports. The method used is a case study with a qualitative approach, through direct interviews with business owners. The results of the study show that although Corak Coffee has not used special accounting software, business owners routinely use Microsoft Excel as a medium for recording financial transactions. The income and expense cycles are recorded manually but remain organized, and the resulting financial information has been used as a basis for making business decisions. These findings prove that the application of basic AIS principles, although still simple, can have a positive impact on business management. This study also recommends that MSME actors start considering the use of a more integrated recording system to improve operational accuracy and efficiency. Kata kunci : Accounting Information System, Coffee Shops, Financial Records, Operational Efficiency, UMKM
Bagaimana Pengaruh Kenaikan PPN 12 % di Indonesia Arba, Ivan; Arizah, Ainun
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5354

Abstract

Value Added Tax (VAT) is a type of indirect tax imposed on the consumption of goods and services in the country. This study aims to find out how the increase in VAT to 12% affects Indonesia. The results of this study show that the policy of increasing VAT has elicited a public response dominated by rejection, mainly due to concerns over the increasing economic burden on low-income people. A number of studies have also identified potential negative macroeconomic impacts, such as rising inflation, weakening purchasing power, and an increase in the number of people at risk of poverty. The MSME sector is also affected by low tax literacy, limited capital, and the readiness of their administrative system to adjust policy changes. Although there is an opportunity to strengthen the digitalization of the tax system to improve compliance, this policy is considered to need to be balanced with a more inclusive and equitable strategy. An approach that takes into account the socio-economic conditions of the community and is in line with the values of Pancasila is important so that the increase in VAT does not deepen social inequality and still supports sustainable economic growth.
Analisis Komparasi Kinerja Keuangan PT Goto Gojek Tokopedia Tbk dan Grab Holdings Ltd Sam, Rifki Arjuna; Arizah, Ainun
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 3 (2025): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i3.10118

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan antara PT GoTo Gojek Tokopedia Tbk dan Grab Holdings Ltd dengan menggunakan rasio keuangan yang mencakup likuiditas, solvabilitas, aktivitas, dan profitabilitas. Penelitian ini menggunakan metode analisis komparatif dengan pendekatan kuantitatif, memanfaatkan data laporan keuangan dari kedua perusahaan untuk periode 2022–2024. Pengujian hipotesis dilakukan dengan uji t independen untuk menguji perbedaan signifikan antara kedua perusahaan. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan pada seluruh rasio keuangan yang dianalisis. Temuan ini mengindikasikan bahwa kedua perusahaan menunjukkan kinerja keuangan yang relatif sebanding selama periode yang dikaji.
Pendampingan Usaha Cafe Titik Temu dalam Penyusunan Laporan Keuangan dan Pengelolaan Transaksi Usaha Wahyuni; Nurhidayah; Ainun Arizah; Waode Lailah Jalil; Suci Rahmadani; Dwi Azzahra Syarif; Lifiah
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.385

Abstract

UMKM Café Titik Temu Kabupaten Gowa mengalami kendala dalam pencatatan dan penyusunan laporan keuangan akibat sistem yang masih tradisional dan belum terpisah antara keuangan usaha dan pribadi. Kegiatan ini bertujuan memberikan pendampingan penyusunan laporan keuangan melalui proses audit sederhana guna meningkatkan kualitas pengelolaan keuangan usaha. Metode yang digunakan meliputi wawancara dan observasi awal, identifikasi dan klarifikasi transaksi, pengelompokan akun, pencatatan dalam jurnal dan buku besar, serta penyusunan laporan keuangan sederhana yang mengacu pada SAK EMKM. Hasil kegiatan menunjukkan bahwa UMKM Café Titik Temu mampu menyusun laporan laba rugi, laporan perubahan modal, dan laporan posisi keuangan secara lebih sistematis serta memahami kondisi keuangan usaha dengan lebih baik. Pendampingan ini meningkatkan ketertiban pencatatan, pengendalian biaya, dan mendukung pengambilan keputusan manajerial serta keberlanjutan usaha.
Dampak Peralihan Sistem Informasi Direktorat Jenderal Pajak ke Sistem Administrasi Coretax DIANA, NUR; Arizah, Ainun
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (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 | DOI: 10.34005/3avg2y72

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi sistem CoreTax di Indonesia, termasuk tantangan, manfaat, serta solusi yang diperlukan untuk keberhasilannya. Metode yang digunakan adalah pendekatan kualitatif melalui studi kepustakaan dan analisis dokumen dari berbagai sumber resmi, penelitian terdahulu, serta artikel resmi dan laporan terkait. Hasil penelitian menunjukkan bahwa penerapan sistem CoreTax menghadapi sejumlah kendala, seperti ketidakstabilan sistem, kompatibilitas data, keterbatasan infrastruktur internet, dan resistensi dari pengguna yang kurang familiar dengan teknologi digital. Selain itu, tantangan lain muncul dari ketergantungan terhadap teknologi dan kebutuhan pelatihan bagi wajib pajak serta petugas pajak agar dapat memanfaatkan sistem secara optimal. Meskipun demikian, secara umum, penerapan CoreTax berpotensi untuk meningkatkan efisiensi administrasi perpajakan, mempercepat pengolahan data, serta meningkatkan transparansi dan akuntabilitas. Agar tujuan tersebut dapat tercapai secara maksimal, diperlukan peningkatan infrastruktur teknologi, program edukasi dan pelatihan, serta penanganan masalah keamanan data. Dengan penanganan yang tepat, diharapkan implementasi sistem CoreTax dapat berkontribusi secara signifikan dalam meningkatkan kepatuhan wajib pajak dan mendukung pencapaian target pembangunan ekonomi nasional.
ANALISIS KESIAPAN PENERAPAN DIGITALISASI AKUNTANSI USAHA MIKRO KECIL SEKTOR MAKANAN DAN MINUMAN DI KABUPATEN GOWA FIKA, HERFIYANTIKA; Arizah, Ainun
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (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 | DOI: 10.34005/bta5xm74

Abstract

Studi ini bertujuan untuk menganalisis kesiapan penerapan digitalisasi akuntansi di usaha mikro dan kecil (UMKM) dalam industri makanan dan minuman di Kabupaten Gowa menggunakan pendekatan kualitatif. Studi ini memanfaatkan metode observasi mendalam dan partisipatif terhadap pelaku UMKM dan pemangku kepentingan relevan lainnya untuk mengungkap persepsi, pengalaman, dan tantangan dalam mengadopsi teknologi digital untuk manajemen akuntansi. Hasil studi menunjukkan bahwa kesiapan untuk digitalisasi dipengaruhi oleh pemahaman praktisi bisnis terhadap manfaat teknologi, tingkat literasi digital, dan ketersediaan fasilitas serta sumber daya pendukung. Beberapa kendala utama lainnya yang diidentifikasi meliputi kurangnya pengetahuan, kurangnya penerimaan terhadap perubahan, dan infrastruktur yang tidak memadai. Studi ini juga merekomendasikan perlunya pelatihan khusus, konsultasi teknis, dan dukungan aktif dari pemerintah serta pemangku kepentingan lainnya untuk memperlancar proses transformasi digital bagi usaha kecil dan menengah di sektor makanan dan minuman. Temuan dari studi ini penting dalam mengembangkan strategi di tingkat lokal untuk implementasi digitalisasi yang lebih efektif dan berkelanjutan.
Co-Authors -, Nilawati Abbas, Ahmad Abd Salam Abd Salam Abdi, Muhammad Nur Afdatul Ramadhan emi sumiati Ahmad Abbas Amiruddin Husni Ansyarif Khalid Arba, Ivan Arisanty Razak, Linda Arsal, Muryani ASHAR, MUH AHSAN ASHAR MUH AHSAN Aulya Muhammad S Ayudina, Rika Darwin, Khadijah Dwi Azzahra Syarif Dyah Rezky Ramadhani Elfhita, Resky Vivi FIKA, HERFIYANTIKA Fuada, Nurul H. Andi Jam'an Inda Sari, Fadlia Indah Syamsuddin Insaniah, Nurul Qalbi Khadijah Darwin Khalid, Ansyarif Khalishah Ulfah Lestari, Sri Indah Lifiah Linda Arisanty Razak Mohamad Ilham MS, Sri Rahayu Muchriana Muchran Muhammad Adil, Muhammad Muryani Arsal Muryani Arsal Neks Triani Nur Diana Nur Hanifa Nurhidayah nursantia ismail Nurul Fuada Nurul Fuada Ramadhan, Nurhalisa Ramly, Ramly Rezky Vivi Elfhita Rini Sulistiyant Rini Sulistiyanti Sam, Rifki Arjuna Samsul Rizal Sasmita Sasmita Septiani, Elya Sintya Kartika Angelina Suci Rahmadani Syahidah Rahmah Wa Ode Rayyani WAHYUNI wahyuni wahyuni Wahyuningsi Waode Lailah Jalil