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All Journal UNEJ e-Proceeding Jurnal Dedikasi Masyarakat ECONOMOS : Jurnal Ekonomi dan Bisnis Journal AK-99 Economos : Jurnal Ekonomi dan Bisnis Amnesty: Jurnal Riset Perpajakan
Fatimah, Fatimah
Program Studi Akuntansi, Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ACCOUNTABILITY FOR VILLAGE FUNDS MANAGEMENT FOR CORRUPTION PREVENTION IN PATAMPANUA DISTRICT, PINRANG REGENCY Arham Arham; Fatimah Fatimah; Azhabu Azhabu
Journal AK-99 Vol. 2 No. 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.9 KB) | DOI: 10.31850/ak99.v2i2.1994

Abstract

This study aims to identify and analyze the accountability of village funds management and its impact on corruption prevention in Patampanua District and provide information openly about transparency and accountability to the public about village fund management in the region. The data analysis technique used in this research were descriptive qualitative. The research results showed that village fund management is accountable and free from corruption. This is indicated by the involvement of the community in the implementation of village fund activities, secondly, all the resources used, both human and material, were obtained from the village itself, and thirdly, all the results of implementation activities made transparent billboards regarding the details of the funds and the size of the development.
PENERAPAN PENCATATAN DAN PELAPORAN AKUNTANSI BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH PADA USAHA KECIL DAN MENENGAH (UKM) TOKO TRISALDI KEC. BARAKA KAB. ENREKANG Wisaspranto; Yasri Tarawiru; Fatimah Fatimah
Journal AK-99 Vol. 3 No. 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v3i2.2667

Abstract

Penelitian ini bertujuan untuk mengetahui untuk mengetahui Penerapan Pencatatan Dan Pelaporan Akuntansi Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada Usaha Kecil Dan Menengah (UKM) Toko Trisaldi. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan kuesioner. Subjek dalam penelitian ini adalah pemilik toko Trisaldi dan Karyawannyannya. Teknik analisis data menggunakan analisis deskriptif, yaitu untuk Penerapan Pencatatan Dan Pelaporan Akuntansi Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada Usaha Kecil Dan Menengah (UKM) Toko Trisaldi. Berdasarkan hasil peneltian Toko trisaldi menerapkan laopran keuangan yang sederhana, hanya mencatat pemasukan dan pengeluaran setiap harinya belum dibuat laporan keuangan yang seharunya Pemilik masih belum memaksimalkan aplikasi yang digunakan untuk membantu proses transaksi karena keterbatan pengetahuan mengenai SAK EMKM Toko Trisaldi tidak menerapkan laporan keuangan sehingga memperoleh laba bersih sebesar Rp. 15.372.075 selama satu bulan . Ada dua faktor yang mempengaruhi UMKM Toko Trisaldi tidak membuat laporan keuangan faktor yang berasal dari dalam UMKM tersebut dan faktor eksternal yakni tidak adanya dari pihak pemerintah, lembaga-lembaga terkait dan regulator.
The Effectiveness Of Using The Online Payment Monitoring System (Mpos) On Restaurant Tax Collection In Enrekang District Fatimah Fatimah; Hernianti Harun
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7512

Abstract

This study aims to determine the effectiveness of the use of MPOS on restaurant tax collection in Enrekang Regency and to find out what obstacles are faced by restaurant owners in collecting restaurant taxes using the Monitoring Online Payment System (MPOS). The analytical model used is the analysis of the calculation of potential revenue which is based on the number of restaurant taxpayers, the calculation of the effectiveness of the restaurant tax is based on the realization of revenue and potential revenue of the Restaurant Tax. The obstacles that are often faced by restaurant owners in collecting Restaurant Tax using the MPOS tool are the tax system that is difficult for the public to understand, the tax deposit system that imposes a burden on restaurant owners, and the lack of compliance level of taxpayers or customers. The results of the study are expected to help local governments increase local revenue (PAD), especially local taxes on restaurants in Enrekang Regency. MPOS is a tool that calculates the amount of tax collected every day in a restaurant. The owner of the restaurant is obliged to collect, the taxpayer is the customer who eats at the restaurant. With this tool, there will be honesty from the restaurant owner in its management system
The Effect Of Education, Income, Lifestyle And Taxation Sanctions On The Awareness Of Motor Vehicles Tax Payers In Sidenreng Rappang District Fatimah Fatimah; Arham Arham; Cica Ibrahim
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9581

Abstract

This study aims to determine the effect of education, income, lifestyle and tax sanctions on the awareness of motor vehicle taxpayers in Sidenreng Rappang Regency. It is hoped that the results of this research can become material for scientific research in the field of regional financial accounting, especially for reviewers of taxpayers' understandings in Sidenreng Rappang Regency regarding motor vehicle tax payments. The research was conducted at the SAMSAT office of Sidenreng Rappang Regency. The data collection techniques used in this study were observation, recording and questionnaire surveys. The sample of this study was 94 motor vehicle taxpayers in Sidenreng Rappang Regency as respondents. The data analysis technique in this study used multiple linear regression analysis with the help of the Windows version 20 SPSS (Static Product and Service Support) application. The results showed that based on the analysis carried out there was a significant, simultaneous and partial influence between education, income, lifestyle and tax sanctions on the awareness of motor vehicle taxpayers in Sidenreng Rappang Regency.
Co-Authors Achmar, Muhammad Nuzul Agustina, Nelly Arfianty Arham, Arham Azhabu Azhabu Cica Ibrahim Harun, Hernianti Hasdiana, Hasdiana Indrayani, Indrayani M, Samsiar Muhammad Hatta Mulia Mustika Nasrullah Nasrullah Nirmah Amir Rasdiana Rasdiana Selfy Maulidya Wisaspranto Yasri Tarawiru