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All Journal Krisna: Kumpulan Riset Akuntansi Measurement : Jurnal Akuntansi Jurnal Mirai Management Hasanuddin Economics and Business Review SENTRALISASI AkMen JURNAL ILMIAH JURNAL RISET AKUNTANSI JAMBI YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Al-Buhuts (e-journal) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Journal of Finance and Business Digital (JFBD) Journal Online Manajemen ELPEI (JOMEL) Jurnal Bisnis dan Kewirausahaan IECON: International Economics and Business Conference Jurnal Akuntansi dan Keuangan Arunika: Jurnal Pengabdian Masyarakat
Riza Praditha
STIE Tri Dharma Nusantara Makassar
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Social Sciences Other

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Determinan Audit Delay pada Perusahaan Sektor Perbankan di Indonesia Annisa, Rizky; Praditha, Riza
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
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.v10i1.596

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi audit delay perusahaan perbankan di Indonesia. Faktor-faktor yang digunakan adalah ukuran perusahaan, leverage, dan reputasi auditor. Penelitian ini menggunakan pendekatan kuantitatif melalui analisis regresi linear berganda pada 204 data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama tahun pengamatan 2018-2023. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap audit delay sedangkan leverage justru memberikan pengaruh positif terhadap audit delay. Berbeda pada reputasi auditor yang terbukti tidak memberikan pengaruh signifikan terhadap audit delay perusahaan perbankan di Indonesia.
ACCOUNTING INFORMATION DISCLOSURE: SINGLE VERSUS MULTIPLE BENCHMARK Praditha, Riza; Haliah, Haliah; Habbe, Abdul Hamid; Rura, Yohanis; Anwar, Anas Iswanto
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v4i1.2352

Abstract

This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.
Pengaruh Sanksi Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Irvandi, Irvandi; Praditha, Riza
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
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.v8i2.381

Abstract

This study aims to determine the effect of tax sanctions and the drive thru samsat system on motor vehicle taxpayer compliance. The data uses quantitative data sourced from primary data in the form of a questionnaire. The population used in this study are two-wheeled motorized vehicle taxpayers who are registered on the SAMSAT drive thru. Through the incidental sampling method, 115 taxpayers were sampled in this study. The results of this study indicate that tax sanctions and the drive thru samsat system have a positive and significant effect on motor vehicle taxpayer compliance.
Pengaruh Ukuran Perusahaan dan Ukuran Dewan Komisaris terhadap Pengungkapan Corporate Social Responsibility Wali, Nur Fitri; Praditha, Riza; Said, Siti Nur Reskiyawati
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
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.v8i2.431

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility (CSR). Jenis data yang digunakan dalam penelitian ini adalah data Kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder yakni bersumber dari Annual Report dan Sustainability Report. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan ukuran dewan komisaris berpengaruh positif terhadap pengungkapan Corporate Social Responsibility (CSR).
PELATIHAN DAN PENDAMPINGAN PEMBUKUAN PADA USAHA MIKRO KECIL MENENGAH (UMKM) Gustiningsih, Diah Ayu; Alimuddin, Muh. Ilham; Praditha, Riza; Aisyah, Nur; Muliana, Sitti; Kamal, Arman; Andardinata, Ady
Arunika: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Juni 2023
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v2i1.368

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in maintaining the Indonesian economy. MSMEs that are empowered, are able to open jobs and participate in increasing the capacity of community welfare. To be empowered and develop, MSMEs need good financial literacy to support their operations. The results of the Focus Group Discussion found that the lack of ability to carry out basic bookkeeping is a common problem, as well as the underlying basic assumption that this requires excess time and cost causing MSMEs to be reluctant to carry out bookkeeping routines for their business activities. The purpose of this training and assistance in bookkeeping is to increase the awareness of MSMEs in conducting bookkeeping and maintaining the stability of their business by making it easier to record transactions in their business. Direct practice and mentoring methods were chosen as methods in this community service.
STRATEGI EFEKTIF PELATIHAN PUBLIKASI KARYA ILMIAH GURU DI LINGKUNGAN SEKOLAH DASAR Praditha, Riza; Ayu Gustiningsih, Diah; Aisyah, Nur; Agustuty, Lasty; Nurlinda, Nurlinda; Gani, Nurjaya; Asmawiyah, Asmawiyah
Arunika: Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Desember 2024
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v3i2.671

Abstract

Scientific publication training is a strategic effort to improve teachers' professional competence, particularly in the areas of research and scientific writing. This activity was conducted at the UPTD SDN 22 Maros with the aim of helping teachers understand scientific writing techniques, journal publication procedures, and increasing their motivation to produce quality work. The training methods included lectures, discussions, hands-on practice, and mentoring. The results showed an increase in teachers' understanding of scientific paper structure, their ability to write articles, and their confidence in submitting articles to accredited journals. This activity is expected to contribute to the development of a culture of research and writing among elementary school teachers.
KONSEP AKUNTANSI BAGI HASIL PADA KOMUNITAS PANGKAS RAMBUT ETNIS MADURA DI KOTA MAKASSAR DAN KABUPATEN GOWA Muhaeril, Muhaeril; Praditha, Riza; Adityaningsih, Yuliana
Jurnal Akuntansi Kompetif Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i2.957

Abstract

Tujuan penelitian ini adalah untuk mengetahui konsep akuntansi bagi hasil pada komunitas pangkas rambut Madura. Jenis data yang digunakan dalam penelitian ini ialah data kualitatif dengan menggunakan paradigma interpretivisme melalui pendekatan fenomenologi. Sumber data yang digunakan dalam penelitian ini ialah data primer dengan pengambilan data melalui observasi, wawancara, dokumentasi, dan catatan lapangan. Metode analisis yang digunakan adalah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini ialah konsep akuntansi bagi hasil yang diterapkan pada pangkas rambut Madura menggunakan sistem persentase, yaitu 60%:40%. Bagian 60% untuk pekerja dan bagian 40% untuk pemilik. Pembagian hasil pada pangkas rambut Madura berasal dari pendapatan. Pada usaha pangkas rambut Madura terdapat laporan laba rugi yang didalamnya disajikan pendapatan dan beban. Untuk beban hanya berlaku pada pemilik, berdasarkan persentase bagi hasil yang didapat yaitu 40%. Dapat ditarik kesimpulan bahwa besarnya pendapatan yang diperoleh pekerja maka besar pula bagi hasil yang didapat begitupun sebaliknya.
Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Adityaningsih, Yuliana Alimuddin, Muh. Ilham Andardinata, Ady Andi Ruslan Andi Yusril Cibu Cibu Annisa, Rizky Anthony Holly Anwar, Anas Iswanto Arman Kamal Asmawiyah Asmawiyah Ayu Gustiningsih, Diah Bahtiar Bahtiar Bustan Ramli Diah Ayu Gustiningsih Fatahillah R Fransiskus Randa Haliah, Haliah HARIYANTI iani * Fitriani Indah Pusvita Sari Irma Nasution Ali IRVANDI, IRVANDI Jamaluddin Majid Jamaluddin Majid Kartini Kartini Lasty Agustuty Laurentius Christian Oktavianus Linda Arisanty Razak Lulu Ariandi Saputra Mande, Henni Megawati - Megawati Megawati Misdal Bayana Muhaeril, Muhaeril Muliana, Sitti Nur Aisyah Nur Fatwa Basar Nurjaya Gani Nurlaila Hasmi Nurlinda Nurlinda, Nurlinda Paulus Tangke Reski Amalia Putri Reynaldi Fansurya Robert Jao Said, Siti Nur Reskiyawati Siti Nur Reskiyawati Said Suriani Suriani Syahrul Syahrul Wali, Nur Fitri Yohanis Rura Zainal Abidin