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Efek Kompetensi, Peran Perangkat Desa Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Mispa, Sitti; Nuramal, Nuramal; Lalo, Annas; Hamzah, Izhak
Jurnal Bisnis dan Kewirausahaan Vol. 13 No. 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v13i1.4411

This research aims to determine and analyze the influence of competence, the role of village officials and the internal control system on the accountability of village fund management in Gantarang District, Bulukumba Regency. This research uses a quantitative approach, a method used to describe the condition of the company which is carried out using analysis based on quantitative data. This research was conducted at the village government in Benteng Gantarang Village and Dampang Village, Gantarang District, Bulukumba Regency. The population in this study was all village government officials in Benteng Gantarang Village and Dampang Village, Gantarang District, Bulukumba Regency, totaling 40 Village Officials. The sampling method is saturated sampling, the saturated sampling technique is a sample determination technique when all members of the population are used as samples. The data source in this research is primary data using questionnaire data collection techniques. The results of this research show that Competency (X1) has a positive and significant effect on the Accountability of Village Fund Management in Gantarang District, Bulukumba Regency (Y), the Role of Village Officials (X2) has a positive and significant effect on Accountability of Village Fund Management in Gantarang District, Bulukumba Regency ( Y), as well as the Internal Control System (X3) have no and no significant effect on the Accountability of Village Fund Management in Gantarang District, Bulukumba Regency (Y).

Pengaruh Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada PT. Amanah Finance Di Makassar) Muh Fadli Noor; Djamali, Hisnol; Lalo, Annas
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.67

Tax compliance is the behavior of a taxpayer in doing all tax obligations and use taxation rights with still sticking to the legislation perpajakan. Regarding tax compliance is often the case the last few years is the emergence of non-compliance with taxation. This non-compliance will lead to avoidance and tax evasion what will cause a reduction in tax revenue to the state treasury Indonesia. The purpouse of this study was to determine the effect of service quality, and tax penalties in compliance WP OP in PT. Amanah Finance Makassar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. Data analysis technique used is multiple linear regression analysis. The result obtained by the quality of service and tax penalties and significant positive effect on compliance WP OP.

Determinan Kepatuhan Wajib Pajak Ishak, Ishak; Lalo, Annas; Sadeli, Yudi Akhmad; Ramlah, St.
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 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.v9i1.461

Pajak merupakan sumber penerimaan yang paling utama dalam mendukung pembangunan, banyak faktor yang menjadi penyebab meningkatnya kepatuhan wajib pajak. Adapun tujuan penelitian ini adalah untuk mengetahui faktor-faktor penyebab kepatuhan wajib pajak. Metode analisis yang digunakan adalah Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kuantitatif. penelitian kuantitatif diartikan sebagai metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif / statistik, dengan tujuan untuk menguji hipotetsis yang telah ditetapkan. Hasil penelitian ini menunjukkan Kondisi Keuangan, kewajiban moral, lingkungan wajib pajak dan modernisasi sistem administrasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kondisi Keuangan, Kewajiban moral, Lingkungan wajib pajak, Modernisasi sistem administrasi perpajakan secara bersama-sama berpengaruh positif signifikan terhadap kepatuhan wajib pajak.Artinya semakin baik kondisi keuangan, moralitas wajib pajak baik, lingkungan wajib pajak yang baik pula serta sistem administrasi perpajakan yang efektif maka kepatuhan wajib pajak akan meningkat.

PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN PERSISTENSI LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Lalo, Annas; Emil, Emil
Jurnal Unicorn ADPERTISI Vol. 3 No. 2 (2025): Januari 2025
Publisher : Jurnal Unicorn ADPERTISI

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

The purpose of this study is to examine the influence of Institutional Ownership, Company Size and Profit Persistence on Profit Quality in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period. This study uses a quantitative research approach. The population in this study is all manufacturing industry companies in the Food and Beverage sector on the Indonesia Stock Exchange for the 2020-2022 period". A total of 36 companies, due to limited funds, manpower and time and only 25 companies were used as a sample for this study. Based on the results of the analysis, it can be concluded that Institutional Ownership has a significant effect on the quality of profits in food and beverage companies listed on the Indonesia Stock Exchange in the period 2020-2022; Company size has a non-significant effect on the quality of profits in food and beverage companies listed on the Indonesia Stock Exchange in the period 2020-2022; Profit presence affects the quality of profits in food and beverage companies listed on the Indonesia Stock Exchange in the 2020-2022 period.

ANALISIS KEWAJARAN HARGA SAHAM DENGAN PENDEKATAN ANALISIS FUNDAMENTAL PADA SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Jufri, Farhan; Lalo, Annas; Andar, Andar; Preningrum, Heni
Jurnal Ilmiah Bongaya Vol. 1 No. 2 (2016): Jurnal Ilmiah Bongaya
Publisher : P3M STIEM

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

Farhan Jufri, Annas Lalo, Andar, Heni Preningrum, penelitian ini bertujuan untukmengetahui kewajaran harga saham dengan menggunakan pendekatan analisis fundamentalpada sektor perbankan di Bursa Efek Indonesia. Dalam penelitian ini, pendekatan yangdigunakan adalah pendekatan kuantitatif yang merupakan pendekatan yang menekankandata-data numeric (angka). Lokasi penelitian ini dilakukan di Bursa Efek Indonesia melaluigaleri investasi STIEM Bongaya Makassar Jalan Let. Jend. A. Mappaouddang No. 28 AMakassar.Populasi dalam penelitian ini adalah seluruh perusahaan sektor perbankan yangtercatat di Bursa Efek Indonesia yaitu sebanyak 43 perusahaan. Dan sampel dalam penelitianini menggunakan metode Purposive Sampling dengan karakteristik tertentu. Metode analisisyang digunakan dalam menganalisis data menggunakan analisis deskriptif komparatif denganmembandingkan nilai instrinsik dengan harga pasar saham.Hasil penelitian ini adalah pada tahun 2016 terdapat 3 bank yang mengalami kondisiUndervalued dimana nilai intrinsik lebih besar dibandingkan harga pasarnya. Dan pada tahun2017 BBRI, BMRI, dan BBTN mengalami kondisi Undervalued dimana nilai intrinsiknya lebihbesar dibandingkan harga pasarnya

The Influence of Task Complexity, Audit Expertise, and Self-Efficacy on Audit Judgment Kamal, Muhammad Hardi Kasriadi; Akob, Muh.; Lalo, Annas
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.v5i1.75

Purpose – The purpose of this study was to examine and analyze the effect of task complexity, audit expertise, and self efficacy on audit judgment. Design/methodology/approach – The population in this study were auditors who worked at public accounting firms (KAP) in South Sulawesi, while the sample of this study was 63 auditors who worked at public accounting firms in Sulawesi. This research uses multiple regression analysis method. Findings – The results of this study indicate that the complexity of the task has a negative and significant influence on audit judgment. The auditor's expertise has a positive and significant influence on audit judgment. Then seen from self efficacy has a positive and significant influence on audit judgment. The implication of the theory in this study can show from the theory that has been done, namely the change in the perception of understanding of each individual after having experience and knowledge in him. Practical implications in this research are expected to be beneficial for the Public Accounting Firm, namely regarding the factors that affect audit judgment including: task complexity, audit expertise and self efficacy. Originality – This research investigates the effect of task complexity, audit expertise, and self efficacy on audit judgment. Keywords: Task Complexity, Audit Expertise, Self efficacy, and Audit judgment Paper Type Research Result

Pengaruh Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada PT. Amanah Finance Di Makassar) Muh Fadli Noor; Djamali, Hisnol; Lalo, Annas
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.67

Tax compliance is the behavior of a taxpayer in doing all tax obligations and use taxation rights with still sticking to the legislation perpajakan. Regarding tax compliance is often the case the last few years is the emergence of non-compliance with taxation. This non-compliance will lead to avoidance and tax evasion what will cause a reduction in tax revenue to the state treasury Indonesia. The purpouse of this study was to determine the effect of service quality, and tax penalties in compliance WP OP in PT. Amanah Finance Makassar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. Data analysis technique used is multiple linear regression analysis. The result obtained by the quality of service and tax penalties and significant positive effect on compliance WP OP.

Logistic Regression With Non-Financial Liability Ratings on The Indonesia Stock Exchange Kanto, Muklis; Lalo, Annas
Journal Research of Social Science, Economics, and Management Vol. 2 No. 7 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i07.389

Companies that issue bonds have an obligation to pay interest regularly according to a predetermined period of time and the principal at maturity. This study aims to determine and analyze the effect of profitability on bond ratings in non-financial companies listed on the IDX for the 2018-2021 period. The analytical method used in this study is a quantitative analysis method using Microsoft Excel 2016 software and SPSS (Statistical Package for Social Sciences) version 26.0 as tools to test data. The purpose of this analysis is to get the relevant information contained in the data and use the results to solve a problem. The results of this study state that a positive liquidity value indicates that companies with high liquidity are most likely to be in efficient conditions, for example, companies do not use financing through bonds because companies have large internal funds and tend to choose to use internal funds first compared to external financing sources such as issuance of bonds resulting in high corporate value and affect the bond rating. These results indicate that liquidity has a positive influence on bond ratings of non-financial companies listed on the Indonesia Stock Exchange in 2018-2021, thus supporting the research hypothesis. This is because liquidity shows a positive direction, where the higher the level of liquidity, the greater the acquisition of a non-financial company's bond rating.

IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PT PLTD SUPPA (PERSERO) Daud, Dahniyar; Yusuf, Marwah; Sambo, Eva Marin; Lalo, Annas; Asgar, Muh Abduh Fuat
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1902

ABSTRAKKehadiran perusahaan di tengah masyarakat dapat membawa dampak positif dan negatif. Positifnya perusahaan dapat menyediakan barang dan jasa yang dibutuhkan oleh masyarakat, namun sebaliknya, aktivitas perusahaan juga dapat memberikan dampak negatif seperti kesenjangan dan kerusakan lingkungan. Tujuan penelitian ini untuk mengetahui implementasi pelaksanaan Program Corporate Social Responsibility (CSR) yang dikenal dengan istilah Tanggung Jawal Sosial Lingkungan (TJSL) di PT. PLTD SuppaPersero). Jenis penelitian yang di gunakan adalah metode penelitian kualitatif dengan tipe penelitian deskriptif. Hasil penelitian tentang Implementasi CSR atau TJSL memenuhi 4 pilar yakni Pilar Sosial dimana PT. PLTD Suppa telah melaksanakan sejumlah kegiatan pemberdayaan dan pengembangan masyarakat dengan terukur dan terstruktur, Pilar Lingkungan PT PLTD telah membantu masyarakat untuuk menjalankan kegiatan usaha berwawasan lingkungan salah satunya adalah penangkaran penyu. Pilar Ekonomi, dimana dengan kegiatan penangkaran penyu membuat desa wiringtasi menjadi salah satu desa binaan oleh PT PLTD dan juga menjadikan wisatawan lokal maupun domestic menjadikan salah satu tujuan wisata pantai pesisir ataupun yang ingin melihat langsung proses penangkaran penyu. Pilar Hukum dan Tata Kelola. membuktikan komitmen PT PLN melalui PT PLTD senantiasa menerapkan prinsip-prinsip tata kelola Perusahaan yang baik.Kata Kunci: CSR, Sosial, Lingkungan, Ekonomi, Hukum.ABSTRACTThe presence of companies in the community can bring positive and negative impacts. Positively, companies can provide goods and services needed by the community, but on the contrary, company activities can also have negative impacts such as inequality and environmental damage. The purpose of this study was to determine the implementation of the implementation of the Corporate Social Responsibility (CSR) Program known as the Environmental Social Responsibility (TJSL) at PT. PLTD SuppaPersero). The type of research used is a qualitative research method with descriptive research type. The results of research on the implementation of CSR or TJSL fulfills 4 pillars, namely the Social Pillar where PT PLTD Suppa has carried out a number of measurable and structured community empowerment and development activities, the Environmental Pillar of PT PLTD has helped the community to carry out environmentally sound business activities, one of which is turtle breeding. The Economic Pillar, where turtle breeding activities make wiringtasi village one of the villages fostered by PT PLTD and also make local and domestic tourists make one of the destinations for coastal beach tourism or who want to see the turtle breeding process directly. Legal and Governance Pillars. proves the commitment of PT PLN through PT PLTD to always apply the principles of good corporate governance.Keywords: CSR, Social, Environmental, Economic, Legal.

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