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PENGARUH SISTEM PEMUNGUTAN PAJAK, PELAYANAN FISKUS DAN EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN LAYANAN DRIVE THRU SEBAGAI VARIABEL MODERATING Nisa, Indah Chairun; Suwandi, Memen; Juardi, Muhammad Sapril Sardi
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to examine the effect of tax collection system, tax service and tax system effectiveness on Taxpayer compliance with Drive Thru service. Taxes are dues that can be imposed without lead services or without direct rewards. Lack of compliance of the Taxpayer becomes the background of this research. This research is a quantitative research with associative approach. The data used in the study is the primary data collected through the division of questionnaires directly. Data analysis used multiple linear regression analysis and moderating regression analysis with Moderated Regression Analysis (MRA). The result of multiple linear regression analysis shows that tax collection system and fiscal service have a positive effect on taxpayer compliance. While the effectiveness of the tax system negatively affect the compliance of Taxpayers. Analysis of moderating variables with Moderated Regression Analysis (MRA) indicates that the Drive Thru service moderates the tax collection system and the effectiveness of the tax system on taxpayer compliance. But the fiscal services are not able to moderate the compliance of the Taxpayer.

ANALISIS PENERAPAN IT GOVERNANCE MENGGUNAKAN COBIT FRAMEWORK DAN SARBANES OXLEY DALAM MENDUKUNG CORPORATE FINANCIAL PERFORMANCE (STUDI KASUS PADA PT. TELKOM) Mutia Apriyanti Hamsir; Memen - Suwandi; Muhammad Sapril Sardi Juardi
Jurnal Ilmiah Akuntansi Peradaban Vol 3 No 2 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v3i2.4296

Penelitian ini bertujuan untuk mengetahui penerapan IT Governance dengan COBIT dan Sarbanes Oxley dapat mendukung corporate financial performance, untuk mengetahui penerapan tata kelola teknologi informasi yang baik menurut COBIT dan untuk mengetahui penerapan Sarbanes Oxley terhadap IT Governance sehingga dapat mendukung corporate financial performance. Penelitian menggunakan pendekatan penelitian studi kasus, dengan menggunakan metode kualitatif. Penelitian ini menggunakan pendekatan studi kasus, karena berpatokan akan beberapa kasus-kasus yang telah terjadi sebelumnya. Pengumpulan data dilakukan melalui wawancara dan observasi lapangan. Hasil dalam penelitian ini menunjukkan bahwa Telkom telah menggunakan IT Governance yang sudah terkontrol langsung dari kantor pusat, sebagai pendukung dalam pelaksanaan kinerja perusahaannya. Telkom tidak hanya menggunakan COBIT dalam pelaksanaan tata kelola perusahaanya, namun juga menggunakan COSO. Pelaksanaan Sarbanes Oxley pada Telkom, yang dijadikan sebagai standar akan akuntabilitas pelaporan keuangan, pengendalian internal serta pengauditan. Serta sistem hotline pada perusahaan yang tentunya akan sangat menguntungkan bagi perusahaan dan masyarakat banyak terutama Investor.Keyword: IT Governance, Sarbanes Oxley, COBIT dan Pengendalian Internal

KECERDASAN SPIRITUAL DAN MORAL REASONING TERHADAP KUALITAS AUDIT PEMERINTAH: PERSPEKTIF PENGALAMAN KERJA AUDITOR Puspita Hardianti Anwar; Nur Rahmah Sari; muhammad sapril sardi juardi
Jurnal Ilmiah Akuntansi Peradaban Vol 3 No 1 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v3i1.4548

Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan spiritual dan moral reasoning terhadap kualitas audit pemerintah: perspektif pengalaman kerja auditor di Inspektorat Provinsi Sulawesi Selatan. Penelitian ini menggunakan data primer yang didapatkan dari metode pengumpulan data berupa kuesioner. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi.Hasil penelitian menunjukkan bahwa kecerdasan spiritual berpengaruh terhadap kualitas audit. Moral reasoning berpengaruh terhadap kualitas audit. Pengalaman kerja auditor menguatkan pengaruh kecerdasan spiritual dan moral reasoning terhadap kualitas audit.Kata kunci: Moral Reasoning, Kecerdasan Spiritual, Kualitas audit, Pengalaman Kerja Auditor.

EVALUASI PENGGUNAAN APLIKASI SISKEUDES DALAM UPAYA PENINGKATAN KUALITAS AKUNTABILITAS KEUANGAN DESA (Studi Pada Desa Jenetallasa Kec. Pallangga Kab. Gowa) Muhammad Sapril Sardi Juardi; Mustakim Muchlis; Reski Amalia Putri
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i1.5159

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi Aplikasi Sistem Keuangan Desa (SISKEUDES) dalam meningkatkan kualitas akuntabilitas keuangan desa pada Desa Jenetallasa Kecamatan Pallangga Kabupaten Gowa. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan paradigma interpretative. Data diperoleh dengan obsevasi dan wawancara secara mendalam, kemudian diproses tiga tahap yakni reduksi data, penyajian data sampai penarikan kesimpulan, Keabsahan data dilakukan dengan uji credibility, triangulasi sumber data, triangulasi teori dan uji transferability. Hasil penelitian menunjukkan bahwa di Desa Jenetallasa dalam melakukan penerapan Aplikasi SISKEUDES telah menjalankan secara menyeluruh dan dalam proses pengimputan dan pelaporanya di Desa Jennetallsa sudah mekalukan proses pertanggungjawaban yang sudah relevan dan dalam menjalankan aplikasi tersebut sudah terstruktur dengan baik.Kata Kunci: SISKEUDES dan Akuntabilitas

MENGUNGKAP INFORMASI AKUNTANSI USAHA KECIL (SEBUAH STUDI FENOMENOLOGI) Nurhidayah Sakri; Jamaluddin Majid; Muhammad Sapril Sardi Juardi
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i2.6932

ABSTRAKAkuntansi selama ini dipahami hanya untuk perusahaan besar saja. Oleh karena itu akuntansi sering diukur dengan satuan material yang banyak sehingga mereka yang merupakan realitas kecil tidak banyak menjadikan akuntansi sebagai instrumen bisnis. Tujuan dari penelitian ini adalah untuk mengetahui makna akuntansi bagi usaha informal yaitu Pedagang Kaki Lima (PKL). Penelitian ini merupakan penelitian kualitatif dengan paradigma interpretif dan fenomenologi transendental sebagai pendekatan penelitian. Data penelitian diperoleh melalui wawancara mendalam dan observasi. Tahap reduksi data terdiri dari noema, noesis, bracketing (epoche) dan eideric reduction. Hasil penelitian menunjukkan bahwa masing-masing informan memiliki persepsi tersendiri mengenai akuntansi. Informan pertama menganggap bahwa akuntansi hanya untuk perusahaan besar saja karena akuntansi untuk usaha informal belum dipelajari di sekolah, sementara informan kedua menyamakan antara akuntansi dengan kwitansi serta perhitungan laba saat hutang telah dilunasi dan modal usaha telah kembali dan informan ketiga beranggapan bahwa transaksi akuntansi mengandalkan modal kepercayaan karena tidak mempunyai waktu untuk melakukan pencatatan keuangan secara fisik. Praktik akuntansi dilakukan dalam bentuk ingatan memori, intuisi dan kepercayaan.Kata Kunci: Makna Akuntansi, Praktik Akuntansi, Usaha Informal, Pedagang Kaki Lima, Fenomenologi Transendental.ABSTRACTAccounting has been understood only for large companies. Therefore accounting is often measured by a lot of material units so that those who are small realities do not make accounting a lot as a business instrument. The purpose of this study was to find out the accounting meaning for informal businesses, namely street vendors (PKL). This research is a qualitative research with an interpretive paradigm and transcendental phenomenology as a research approach. The research data was obtained through in-depth interviews and observations. The data reduction stage consists of noema, noesis, bracketing (epoche) and eideric reduction. The results of the study show that each informant has his own perception of accounting. The first informant considered accounting only for large companies because accounting for informal businesses had not been studied in schools, while the second informant equated accounting with receipts and calculation of profits when debt was repaid and business capital had returned and the third informant assumed that accounting transactions relied on trust capital because they do not have time to do physical financial records. Accounting practice is done in the form of memory memories, intuition and trust. Keywords: Meaning of Accounting, Accounting Practices, Informal Enterprises, Street Vendors, Transcendental Phenomenology.

ACCOUNTING DEBT ON AL-BAQARAH 282 (AL-MISBAH INTERPRETATION BY QURAISH SHIHAB) Muhammad Sapril Sardi Juardi; Awal Muqsith; Hasan Basri
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.16660

This study aims to interpret accounts receivable debt in the Surah Al Baqarah 282 by using the Al-Misbah interpretation by Quraish Shihab. The method has used the interpretation of Maudhu’i (thematic) with a descriptive analysis approach to the interpretation of Al-Misbah by Quraish Shihab. The results showed that the Qur'an Surah Al Baqarah, with the interpretation of Al-Misbah explains the obligation of recording or writing (financial statements) for accounts receivable (Muamalah / accounting transactions). Implicitly, the person who records or writes (the accountant) must be fair and knowledgeable (integrity and professionalism).Keywords: Account payable and Receivable, Al Baqarah 282, Al-Misbah

PENGARUH PENGALAMAN AUDIT DAN DUE PROFESIONAL CARE TERHADAP PERILAKU AUDITOR DALAM SITUASI KONFLIK AUDIT DENGAN KESADARAN ETIS SEBGAI PEMODERASI (Studi Pada Inspektorat Prov. Sul-Sel) Rizki Nugraha; Lince Bulutoding; Muhammad Sapril Sardi Juardi
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23878

Penelitian ini bertujuan untuk menguji pengaruh pengalaman audit dan due professional care terhadap perilaku auditor dalam situasi konflik audit dengan kesadaran etis sebagai variabel moderating. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif.Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa pengalan audit berpengaruh positif dan signifikan terhadap perilaku auditor dalam situasi konflik audit dan due professional care berpengaruh positif dan signifikan terhadap perilaku auditor dalam situasi konflik audit. Analisis regresi moderating dengan pendekatan uji residual menunjukkan bahwa kesadaran etis tidak mampu memoderasi pengalama audit terhadap perilaku auditor dalam situasi konflik audit sedangkan kesadaran etis dapat memoderasi due professional care terhadap perilaku auditor dalam situasi konflik audit. Kata kunci : Pengalaman Auditor,Due Professional Care, Kesadaran etis, Perilaku Auditor Situasi Konflik Audit. This study aims to examine the effect of audit experience and due professional care on auditor behavior in audit conflict situations with ethical awareness as a moderating variable. This research is a quantitative research with a descriptive approach.The results of the study using multiple linear regression analysis showed that audit experience had a positive and significant effect on auditor behavior in audit conflict situations and due professional care had a positive and significant effect on auditor behavior in audit conflict situations. Moderating regression analysis with residual test approach shows that ethical awareness is not able to moderate audit experience on auditor behavior in audit conflict situations while ethical awareness can moderate due professional care to auditor behavior in audit conflict situations.Keywords: Auditor Experience, Due Professional Care, Ethical Awareness, Auditor Behavior in Audit Conflict Situations.

MAKNA BUDAYA TO CIUNG MACCAE RI LUWU DALAM PENGELOLAAN KEUANGAN DAERAH Raden Ulandari Tamrin; Lince Bulutoding; Muhammad Sapril Sardi Juardi; Raodahtul Jannah
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26849

Tujuan dalam penelitian adalah untuk mengetahui sejauh mana pihak pengelola keuangan daerah memaknai budaya To Ciung Maccae Ri Luwu dan untuk mengetahui penerapan budaya To Ciung Maccae Ri Luwu dalam pengelolaan keuangan daerah Kabupaten Luwu. Penelitian ini merupakan penelitian kualitatif dengan pendekatan ethnografi yang digunakan untuk meneliti perilaku-perilaku manusia berkaitan dengan perkembangan teknologi komunikasi dalam setting sosial dan budaya tertentu dan memahami sudut pandang manusia terkait pengelolaan keuangan daerah. Melakukan penyandingan kearifan lokal atau unsur budaya To Ciung Maccae Ri Luwu dalam pengelolaan keuangan daerah. Hasil penelitian menunjukkan bahwa pengelolaan keuangan daerah Kabupaten Luwu sudah dapat dikatakan baik. Hal tersebut karena pihak pengelola keuangan daerah telah memaknai dan menerapkan budaya To Ciung Maccae Ri Luwu yakni Nilai adele, lempu, dan getteng dalam proses pengelolaan keuangan daerah. Untuk selanjutnya BPKD Kabupaten Luwu diharapkan lebih meningkatkan pemahamannya terhadap budaya di kerajaan luwu dan menerapkannya dalam kehidupan sehari-hari. Bukan hanya sekedar mengetahui arti dari budaya tersebut tetapi lebih memaknai secara mendalam makna yang terkandung didalam budaya tersebut.Kata kunci: Pengelolaan Keuangan Daerah, To Ciung Maccae Ri Luwu, adele (adil), lempu (jujur), getteng (teguh).The purpose of this research is to find out to what extent the local financial managers interpret the To Ciung Maccae Ri Luwu culture and to find out the application of the To Ciung Maccae Ri Luwu culture in the regional financial management of Luwu Regency. This research is a qualitative research with an ethnographic approach that is used to examine human behavior related to the development of communication technology in certain social and cultural settings and understand the human point of view related to regional financial management. Pairing local wisdom or cultural elements of To Ciung Maccae Ri Luwu in regional financial management. The results of the study indicate that the regional financial management of Luwu Regency can be said to be good. This is because the regional financial management has interpreted and implemented the To Ciung Maccae Ri Luwu culture, namely the values of adele, lempu, and getteng in the process of regional financial management. In the future, the Luwu Regency BPKD is expected to further improve its understanding of the culture in the Luwu kingdom and apply it in daily life. Not just knowing the meaning of the culture, but more deeply interpreting the meanings contained in the culture.Keywords: Regional Financial Management, To Ciung Maccae Ri Luwu, adele (fair), lempu (honest), getteng (tough).

The Effect of Fraud Pentagon on Earnings Management with the Audit Committee as a Moderating Variable Wulandari, Putri Cahya; Wawo, Andi; Juardi, Muhammad Sapril Sardi
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.51289

This research aims to determine the effect of the fraud pentagon consisting of pressure, opportunity, rationalization, competence, and arrogance on earnings management with the audit committee as a moderating variable. This research uses annual report data from 30 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Quantitative research method with a causality approach using SPSS (Statistical Program for Social Science) software or application in hypothesis testing. The results obtained show that pressure has a significant and negatif effect on earnings management. The opportunity, rationalization and competence variables have a positive effect on earnings management. The arrogance variable has no effect on earnings management. Furthermore, the audit committee is unable to moderate the influence of pressure, opportunity, rationalization, competence and arrogance on earnings management. Keywords : Fraud Pentagon Theory, Komite Audit, Manajemen Laba

Moderating role of human resource competence: Information technology and internal control's impact on regional financial report quality Prasetio, Allung; Majid, Jamaluddin; Juardi, Muhammad Sapril Sardi
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.98

Purpose: This study aims to investigate the impact of information technology and internal control on the quality of financial reports, with human resource (HR) competency serving as a moderating variable. The hypothesis tested is whether HR competency can strengthen or weaken the relationship between the independent variables and the quality of financial reports. Research Design and Methodology: This quantitative, causality-focused research involved 52 respondents from the SKPD (Regional Work Units) of the Luwu Utara Regency Government, selected through purposive sampling based on a minimum of one year of service. Primary data were collected via questionnaires and analyzed using SPSS 25. Standard assumption tests were conducted, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. Hypotheses were tested using multiple linear regression and moderation regression analysis with interaction terms. Findings and Discussion: The results reveal that internal control has a positive and significant effect on the quality of financial reports, whereas information technology does not show a significant impact. However, HR competency successfully moderates the relationship between information technology and financial report quality but not between internal control and financial report quality. Implications: The findings suggest that strengthening HR competency is essential to maximizing the benefits of information technology in financial reporting. Further studies are recommended to investigate these dynamics across various regions and sectors, facilitating broader policy applications.

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