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<![CDATA[EKSPLORASI PEMAKNAAN PELAPORAN SPT TAHUNAN PPH 21 DARI KACAMATA WAJIB PAJAK ORANG PRIBADI (Studi Fenomenologi Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Utara) ]]>
<![CDATA[Beloan, Bertha]]>;
<![CDATA[Mongan, Frischa Faradilla Arwinda]]>;
<![CDATA[Suryandari, Ni Nyoman Ayu]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[This study aims to explore deeper the meaning of Income tax (pph 21) from the perspective of an individual taxpayer in carrying out his responsibilities as a taxpayer in reporting tax payments.By using the purpose sampling method in the selection of informants, the selected informants are 4 informants consisting of employees in several private companies within the scope of the KPP Pratama Makasar Utara who have worked for a long time.The phenomenological analysis developed by Edmund Husserl is used to capture deeper the aims of this study by exploring the understanding of taxpayers and their responsibilities as individual taxpayers. The results showed that, there are differences in the meaning of Income tax (pph 21) and reporting from the perspective of an individual taxpayer. They consider that the tax is burdensome for them including the reporting that they must report to the tax office every year. This negative comment is caused by the lack of education from related parties regarding their responsibilities as taxpayers. Another finding is their reluctance to report Annual tax due to the absence of sanctions they have received due to non-compliance.]]>
<![CDATA[EKSPLORASI PEMAKNAAN PELAPORAN SPT TAHUNAN PPH 21 DARI KACAMATA WAJIB PAJAK ORANG PRIBADI (Studi Fenomenologi Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Utara) ]]>
<![CDATA[Bertha Beloan]]>;
<![CDATA[Frischa Faradilla Arwinda Mongan]]>;
<![CDATA[Ni Nyoman Ayu Suryandari]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v9i2.600
<![CDATA[This study aims to explore deeper the meaning of Income tax (pph 21) from the perspective of an individual taxpayer in carrying out his responsibilities as a taxpayer in reporting tax payments.By using the purpose sampling method in the selection of informants, the selected informants are 4 informants consisting of employees in several private companies within the scope of the KPP Pratama Makasar Utara who have worked for a long time.The phenomenological analysis developed by Edmund Husserl is used to capture deeper the aims of this study by exploring the understanding of taxpayers and their responsibilities as individual taxpayers. The results showed that, there are differences in the meaning of Income tax (pph 21) and reporting from the perspective of an individual taxpayer. They consider that the tax is burdensome for them including the reporting that they must report to the tax office every year. This negative comment is caused by the lack of education from related parties regarding their responsibilities as taxpayers. Another finding is their reluctance to report Annual tax due to the absence of sanctions they have received due to non-compliance.]]>
<![CDATA[Economic Colonialism: Korean Wave (Hallyu) Hegemony ]]>
<![CDATA[Frischa Faradilla Arwinda Mongan]]>;
<![CDATA[Bertha Beloan]]>;
<![CDATA[Ni Nyoman Ayu Suryandari]]>;
<![CDATA[Maria Yessica Halik]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202 ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2022.04.02
<![CDATA[This study aims to make people aware that the hegemony of the Korean Wave is a form of economic colonization. The Korean wave is a soft power instrument used by South Korea for economic gain, through music (K-pop), drama (K-drama) and film (K-film). This study employed Derrida’s deconstruction as a way of reading the text carefully, playing with and disturbing the stability of the meaning embedded in the text. The findings indicate the benefits derived from the spread of the Korean Wave give rise to the meaning of economic colonization. Almost all countries in the world are under this hegemony by consuming music, drama and film products from South Korea.]]>
<![CDATA[PENGEMBANGAN HORTIKULTURA DALAM MENINGKATKAN PENDAPATAN MASYARAKAT DESA PANA KECAMATAN ALLA KABUPATEN ENREKANG ]]>
<![CDATA[Erna Pasanda]]>;
<![CDATA[Bertha Beloan]]>;
<![CDATA[F.X. Resky Randa]]>;
<![CDATA[A. G. Patinggi]]>;
<![CDATA[R. I. Pabutungan]]>;
<![CDATA[Zeptian Zeptian]]>
<![CDATA[ Batara Wisnu : Indonesian Journal of Community Services Vol. 1 No. 3 (2021): Batara Wisnu | September - Desember 2021 ]]>
Publisher : <![CDATA[Gapenas Publisher ]]>
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DOI: 10.53363/bw.v1i3.42
<![CDATA[This service activity aims to increase people's income through the development of horticultural crops, especially spinach, long beans and chicory. The activity was carried out by 6 students and lecturers of the Indonesian Christian University Paulus. The program of activities was carried out in Pana Village, Alla District, Enrekang Regency. The technique of implementing service activities includes making gardens around the community's home yards including community preparation, nurseries, land preparation, planting and fertilizing plants. The results of the activities achieved include the availability of vegetables for the participants to consume and some can be sold to the nearest market]]>
<![CDATA[MENGUNGKAP MOTIF DI BALIK PELAKSANAAN CORPORATE SOCIAL RESPONSIBILTY PERUSAHAAN PADA PT XYZ di MAKASSAR ]]>
<![CDATA[Bertha Beloan]]>
<![CDATA[ Accounting Profession Journal (APAJI) Vol. 2 No. 1 (2020): Accounting Profession Journal (APAJI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.35593/apaji.v2i1.10
<![CDATA[Beragamnya motif yang mewarnai pelaksanaan Corporate Social Responsibilty (CSR) yang dilakukan oleh perusahaan merupakan hal yang menarik untuk dieksplorasi saat ini. Penelitian ini bertujuan untuk mengungkap motif di balik pelaksanaan Corporate Social Responsibilty (CSR) perusahaan yang ada di PT XYZ di Makassar. Penelitian ini menggunakan paradigma interpretif dengan metode analisis fenomonologi. Metode tersebut diharapkan mampu menggali lebih dalam informasi terhadap pelaksanaan CSR yang dipahami dan yang dijalankan perusahaan serta motif di balik pelaksanaan CSR tersebut. Hasil penelitian menunjukkan bahwa pelaksanaan CSR yang dilakukan oleh perusahaan yang semula adalah tradisi yang lahir dari tanggung jawab moral, kini bergeser kea rah kapitalis. Hal tersebut terlihat dari motif pertukaran dan motif pencitraan yang mewarnai pelaksanaan CSR yang ada dilakukan perusahaan. Motif pertukaran yang menganut istilah “saya memberi supaya engkau memberi” adalah motif yang paling dominan untuk memaksimalkan keuntungan.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Noberto Nugroho Sitorus]]>;
<![CDATA[Bertha Beloan]]>;
<![CDATA[Frischa Faradila Arwinda Mongan]]>;
<![CDATA[Maria Yessica Halik]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 3 No 2 (2022): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/pja.v3i2.468
<![CDATA[This study aims to determine the effect of corporate social responsibility disclosure on earnings quality with leverage as a moderating variable. The data in this study is secondary data in the form of annual reports and sustainability reports (CSR). The data was obtained from the IDX's official website and from each company that attached the data. Determination of the sample using the purposive sampling method with 79 samples of manufacturing companies from 2018-2020. The results of the analysis using t-test and f-test show that corporate social responsibility and leverage have a positive effect on earnings quality by 14.5%, and the rest is influenced by other factors.]]>
<![CDATA[AKUNTABILITAS PERSEMBAHAN DI MASA PANDEMI COVID-19 PADA GEREJA X DI MAKASSAR ]]>
<![CDATA[Bertha Beloan]]>;
<![CDATA[Cecilia Poddala]]>;
<![CDATA[Maiercherinra Daud]]>;
<![CDATA[Machmud Djunaidy]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 1 (2022): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/pja.v4i1.571
<![CDATA[Penelitian ini dilakukan pada organisasi keagamaan yaitu Gereja X di Makassar, yang bertujuan untuk mengetahui praktik akuntabilitas persembahan di masa pandemi covid19 pada Gereja X yang ada di Makassar. Dengan menggunakan metode penelitian deskriptif kualitatif dengan melakukan wawancara mendalam dengan informan. Hasil penelitian menunjukkan bahwa, praktik akuntabilitas persembahan pada Gereja X yaitu bentuk akuntabilitas kepada Tuhan dalam bentuk kejujuran, dan penuh sukacita dalam melayani. Maka akuntabilitas yang dilakukan yaitu diwujudkan dalam bentuk pertanggungjawaban spiritual pada Tuhan yang telah memberikan tugas.]]>
<![CDATA[ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENGADAAN PERSEDIAAN OBAT DI PUSKESMAS MATAKALI KABUPATEN POLEWALI ]]>
<![CDATA[Bertha Beloan]]>;
<![CDATA[Krisdayanti Armelinda]]>;
<![CDATA[Frischa Faradilla Arwinda Mongan]]>;
<![CDATA[Maria Yessica Halik]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 1 (2022): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/pja.v4i1.572
<![CDATA[Penelitian ini bertujuan untuk menganalisis penerapan sistem dan prosedur pengadaan obat-obatan di puskesmas matakali kabupaten Polewali. Jenis penelitian yang digunakan adalah jenis penelitian kualitatif. Informan dalam penelitian ini dipilih dengan purposive sampling dan data dikumpulkan melalui interview mendalam serta observasi. Hasil penelitian menunjukan bahwa sistem perencanaan dan prosedur akuntansi yang diterapkan belum sepenuhnya berjalan secara efektif dan efisisen, hal ini terlihat dari pencatatannya yang belum terkomputerisasi secara real time selain itu masih kurangnya sumber daya yang dimiliki untuk menjalankan sistem yang ada serta masih terjadinya pencatatan manual yang mengakibatkan informasi akan ketersediaan obat yang tidak bisa didapatkan secara real time.]]>
<![CDATA[Program Merdeka Belajar Kampus Merdeka: Efektifkah Mewujudkan Akuntan 5.0 (Studi Kasus Pada Universitas ABC) ]]>
<![CDATA[Angela Batara Sapa]]>;
<![CDATA[Bertha Beloan]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v6i2.2902
<![CDATA[The purpose of this research is to find out whether the MBKM program can realize accounting 5.0 or not. The research method used a qualitative approach with informants from the campus and students participating in the MBKM program. Data collection through interviews. The results of the study show that it is necessary to improve the quality of human resources in facing the 5.0 era. Including for accountants who compete with current technological developments. Thus, the existence of the Merdeka Learning Campus Merdeka policy can help accounting students face and transform. This is because the freedom given to students in participating in various things can develop soft skills and hard skills. In addition, students also gain various knowledge through the experiences of the MBKM programs they participate in]]>
<![CDATA[Analisis Pengendalian Internal Piutang Dagang Pada PT Elisiscom Makassar ]]>
<![CDATA[Ester Gracella Rubiyanto]]>;
<![CDATA[Bertha Beloan]]>
<![CDATA[ Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 7 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan ]]>
Publisher : <![CDATA[Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung ]]>
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DOI: 10.36418/covalue.v14i7.4069
<![CDATA[Penelitian ini bertujuaan untuk menganalisis pengendalian internal piutang dagang yang ada di PT Elsiscom Makassar. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pemilihan informan menggunakan purpose sampling. Hasil penelitian menunjukkan bahwa pengendalian internal yang berlangsung terkait dengan piutang dagang sudah berjalan secara efektif berdasarkan sistem pengendalian internal berbasis COSO. Banyaknya penjualan kredit menuntut Perusahaan melakukan pengawasan yang ketat terhadap piutang dagang yang menjadi asset lancar Perusahaan. Lingkungan pengendalian yang baik tercermin dari filosofi Perusahaan yaitu kasih dan kekeluargaan membuat karyawan berkerja dengan penuh tanggung jawab dan menjadi keluarga untuk melindungi asset Perusahaan tetap aman. Struktur organisasi dan pelimpahan tugas dan wewenang yang sesuai dengan sop menjadikan piutang dagang tetap tercontrol. Manajemen resiko sudah diantisipasi sedini mungkin dengan menyeleksi calon customer lewat profile customer master untuk menghindari piutang tak tertagih kedepannya.]]>
