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All Journal Katalogis Jurnal Sinar Manajemen Terbuka Journal of Economics and Business Journal of Financial and Behavioural Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Tadulako International Journal of Applied Management (TaJAM)
Amir, Andi Mattulada
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGELOLAAN KEUANGAN DANA HIBAH PEMILIHAN KEPALA DAERAH TAHUN 2015 PADA KOMISI PEMILIHAN UMUM (KPU) DI KABUPATEN SIGI Heryati, Lia; Amir, Andi Mattulada; Fattah, Vitayanti
Katalogis Vol 6, No 4 (2018)
Publisher : Katalogis

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Abstract

This study is aimed to: 1)determine and analyze financial management planning of election funds in 2015 at general election commission in Sigi District; 2) determine and analyze the implementation of financial management of election funds in 2015 at the general election commission in Sigi District; 3) determine and analyze the administration of financial management of election funds in 2015 at the general election commission in Sigi District; 4) determine and analyze the control of financial management of election funds in 2015 at the general election commission in Sigi District; 5) identify the cause of The General Election Commision Sigi revised its DIPA grant in 2015 election as a component of the regional budget. Type of study is descriptive qualitative with informants cinsist of: 1) The secretary of general election commission as KPA/PPK; 2) The commissioner of general election commission; 3) TAPD; 4) PP-SPM with data from observation, interviews, literature review, and documents. Technique of analysis is descriptive qualitative with interactive approach based on data reduction, data presentation, and conclusion. The result shows that the management of election funds in 2015 in the general election commission of Sigi from the perspective of planning, implementation, administration, dan control has been in line with the regulation of the Ministry of Domestic Affairs no. 13, 2006 about local finance management guidelines as well as the DIPA revisions.
ANALISIS KEMAMPUAN KEUANGAN DAERAH KABUPATEN SIGI SEBAGAI DAERAH OTONOM BARU HASIL PEMEKARAN Alvianto, Fredi; Amir, Andi Mattulada; Fattah, Vita Yanti
Katalogis Vol 6, No 7 (2018)
Publisher : Katalogis

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Abstract

Study on financial ability of Sigi Regency as new autonomous region resulting from regional proliforation has been carried out. The present study, the financial ability region is measured by 1). Fiscal Decentralization Degree (DDF) 2). Fiscal Need 3). Fiscal Capacity 4). Fiscal Effort 5). Effectiveness of Local Revenue 6). Region Financial Indenpendency Ratio used data from 2010 to 2015. The result exhibited that financial ability of Sigi Regency is very low, so that the dependence of financial with central goverment is still very high.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI SULAWESI TENGAH Fauzan, Muhammad; Amir, Andi Mattulada; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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Abstract

The Research aims to test and analyze simultaneous and partial influences of local revenue and equalization funds on the economic growth in regencies/cities in Central Sulawesi. Population consist of 13 regencies/cities in Central Sulawesi. By using purposive sampling method, there are 11regencies/cities that meet the requirements the study. Data used is secondary data that ranges 4 year period from 2012-2015. Research method is descriptive with verificative approach. Analysis tool is multiple regression analysis. The study finds that local revenue, equalization funds, and economic growth in regencies/cities in Central Sulawesi show positive increases from year to year. Regression analysis shows that local revenue and equalization funds simultaneously have positive and significant influence on the regencies/cities in Central Sulawesi; local revenue has positive and significant on regencies/cities economic growth, while equalization funds has positive but insignificant influence on regencies/cities economic growth in Central Sulawesi.
PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK: SUATU TINJAUAN EVALUATIF (Studi pada Satuan Kerja Kantor Pertanahan Kabupaten Parigi Moutong) Angraini, Magfirah; Amir, Andi Mattulada; Yusnita, Nina
Katalogis Vol 6, No 5 (2018)
Publisher : Katalogis

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Abstract

The study aims are to describe and analyze the management of non-tax revenues; the growth rate and effectiveness of non-tax revenues management; theobstacles faced in the management of non-tax revenues; and the offering alternative solution of non-tax revenues management. The study appliesqualitative method, with the case study approach. Informants are the officials who involve in the management of non-tax revenues atthe Land Office of Parigi Moutong Regency. The results show that non-tax revenues management is not optimal inthephase of planning and budgeting, implementation andadministration, supervision, reporting and accountability as well. The growth rate of non-tax revenues targets (2011-2015) tends to increase, but the realization growth fluctuates annually. The effectiveness (2011-2015) isnot effective due to the realization which does not reach the target. Obstacles faced in the management of non-tax revenues caused by the limited participation of budgeting preparation, lack of human resources both in terms of quality and quantity; weakness of system operational procedures and internal control system, lack of supervision in implementation, and financial report which is still as an administrative formality. Alternative solutions to overcome various obstacles faced, it needs participation in planning and budgeting, employee recruitment, utilization of information technology, increasing supervision on the implementation of system operational procedures, as well as continuous evaluation.
Descriptive Study of STANDARD SHOPPING ANALYSIS (Technical Assistance and Training) NORTH MAMUJU REGENCY Amir, Andi Mattulada
Jurnal Sinar Manajemen Vol 5, No 1 (2018): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v5i1.168

Abstract

The preparation of the Shopping Expenditure Analysis (ASB) aims to serve as a guideline for the North Mamuju Local Government in drafting the Work Plan and Regional Work Unit Budget (RKA - SKPD) documents and establishing specific regional revenue and expenditure budgets for Assistance and Technical Training activities. This ASB model can be used SKPD in calculating the total ideal budget for each type of activity as well as its distribution into each shopping item. In formulating our ASB models based on the Budget Implementation Document (DPA) data of all SKPD within the Government of North Mamuju Regency. The DPA data used as the basis covers the previous budget DPA. This is with consideration that the budget contained in the DPA has been run by each SKPD. The ASB models obtained are the result of equalizing the activities that appear in the DPA document. So it can be effectively used in determining budgets for pre-existing or uniform types of activities. The emergence of new types of activities, or those that can not be synchronized with existing models, requires that changes in this ASB document be made.
The Influence of the Implementation of Regional Government Information Systems and Internal Government Control Systems on the Quality of Financial Reporting Naida, Nasrun; Din, Muhammad; Amir, Andi Mattulada
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.9816.2024

Abstract

This study aims to (1) explain the implementation of the Regional Government Information System (SIPD), the Government Internal Control System (SPIP), and the Quality of Financial Reports (KLK); (2) assess the impact of the implementation of SIPD on KLK; and (3) evaluate the effect of the implementation of SPIP on KLK. This study uses the Partial Least Squares (PLS) method in Structural Equation Modeling (SEM) with WarpPLS 8.0 software, involving 128 respondents. The research findings show that (1) the majority of Regional Government Work Units support the implementation of SIPD and SPIP to improve KLK; (2) the implementation of SIPD has a positive and significant effect on KLK; and (3) the implementation of SPIP also has a positive and significant effect on KLK.
Determinants of Ethical Behavior of Accounting Students Sampewai, Helmaise; Amir, Andi Mattulada; Jurana, Jurana; Abdullah, Muhammad Ikbal; Din, Muhammad; Ternripada, Ternripada
Terbuka Journal of Economics and Business Vol. 3 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v3i1.4225

Abstract

The research aims to test and analyze the influence of business and professional ethics education, love of money, and religiosity on the ethical behavior of accounting students. The research method used is quantitative research. Respondents in this study were undergraduate students of the Department of Accounting, Faculty of Economics and Business, Tadulako University with a sample of 90 people consisting of the class of 2016, 2017, and 2018. Data collection technique by distributing questionnaires through google form. Data analysis techniques use multiple linear regression analysis with the help of SPSS analysis tool version 22 for windows. The results showed that the educational variables of business ethics and professions had a positive effect on the ethical behavior of accounting students, as well as the variables of love of money and religiosity positively on the ethical behavior of accounting student
THE ROLE OF E-BUPOT UNIFICATION APPLICATION IN MODERATING SERVICE QUALITY, TAX MORALITY, AND TAX PENALTIES ON TAXPAYER REPORTING COMPLIANCE Fahmi; Jamaluddin; Furqan, Andi Chairil; Amir, Andi Mattulada; Zahra, Femilia; Din, Muhammad; Rahmawaty, Santi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22016

Abstract

This study analyzes the effects of service quality, tax morale, and tax penalties on tax reporting compliance, with the e-Bupot Unification application as a moderating variable. Focusing on Regional Government Organizations (OPDs) under the Palu Tax Office (KPP Pratama Palu) in Central Sulawesi, it addresses low tax reporting (SPT Masa) despite 100% tax payment rates. Data were collected from OPD treasurers through questionnaires and analyzed using Partial Least Squares (PLS) with WarpPLS software. Results show that service quality, tax morale, and tax penalties  improve tax reporting compliance. However, the e-Bupot Unification application fails to strengthen the relationship between tax morale and sanctions with compliance, and negatively moderates the link between service quality and compliance due to system complexity, limited user understanding, and resistance to technology. This study contributes to taxation literature and suggests improving service quality, promoting tax morale through education, and consistently enforcing sanctions. To optimize e-Bupot Unification, the government should simplify the system and expand user training efforts.
THE INFLUENCE OF ELECTRONIC MONITORING UTILIZATION OF BUDGET IMPLEMENTATION, ORGANIZATIONAL COMMITMENT, AND HUMAN RESOURCE COMPETENCE ON THE PERFORMANCE OF THE BUDGET IMPLEMENTATION (A SURVEY AT THE REGIONAL OFFICE OF THE MINISTRY OF RELIGION OF CENTRAL S Hasanuddin, Hasanuddin; Amir, Andi Mattulada; Haris, Nurhayati
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 3 No 2 (2021): August : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.78 KB) | DOI: 10.59769/tajam.v3i2.9

Abstract

This research aims to examine the influence electronic monitoring utilization of budget implementation, organizational commitment, and human resource competence on the performance of budget implementation (A Survey at the Regional Office of the Ministry of Religion of Central Sulawesi Province). The data were collected through questionnaires and analyzed using the multiple linear regression method. The population in this research was all officials and staff related to budget management, as many as 52 people divided into 8 work units. The number of samples in this research was 43 respondents. The data analysis technique in this research used the IBM SPSS Statistics 21 program. The results show that using electronic monitoring of budget implementation, organizational commitment, and human resource competence simultaneously significantly affected budget execution performance. The results of the partial test show that the use of electronic monitoring of budget execution has a significant effect on the performance of budget execution, the partial test of organizational commitment has a significant effect on the performance of budget execution, and the partial test of human resource competence have a significant effect on the performance of budget execution. Keywords: Electronic Monitoring, Budget, Organizational Commitment, Human Resource Competence and Performance.
Co-Authors Abdul Kahar Abdullah, Muhammad Ikbal Alvianto, Fredi Angraini, Magfirah Din, Muhammad Fahmi Fattah, Vita Yanti Femilia Zahra Furqan, Andi Chairil Hasanuddin Hasanuddin Heryati, Lia Jamaluddin Muhammad fauzan Nasrun Naida Nurdin, Jurana Nurhayati Haris Rahmawaty, Santi Sampewai, Helmaise Ternripada, Ternripada Vitayanti Fattah Yusnita, Nina