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All Journal UNEJ e-Proceeding Jurnal Dedikasi Masyarakat ECONOMOS : Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Kompetif INVOICE : JURNAL ILMU AKUNTANSI Journal AK-99 Economos : Jurnal Ekonomi dan Bisnis Amnesty: Jurnal Riset Perpajakan Journal Markcount Finance
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.
THE IMPACT OF ACCOUNTING TECHNOLOGY AND ARTIFICIAL INTELLIGENCE (AI) ON THE PERFORMANCE OF MSMES IN PAREPARE CITY, WITH MSME BUSINESS SIZE AS A MODERATING VARIABLE Zulfitra Syahrul; Fatimah Fatimah; Jumriani Jumriani; Nurwani Nurwani; Sariana Damis
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4232

Abstract

The limited adoption of accounting technology and artificial intelligence among MSMEs continues to constrain their financial transparency, managerial decision-making, and overall competitiveness, ultimately weakening their contribution to national economic growth and employment absorption. This study aims to analyze the impact of accounting technology and Artificial Intelligence (AI) on the performance of MSMEs, as well as to examine the role of business size in this relationship among MSMEs under the guidance of Rumah BUMN Parepare. Using SmartPLS 4 software, the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method was employed to analyze the data. SEM-PLS was selected for its capacity to simultaneously examine multiple direct and moderating relationships among latent constructs, making it well-suited for the relatively limited and non-normally distributed sample typical of MSME-based research. These findings suggest that although technology adoption does not always directly improve MSME performance, it yields more tangible impacts when supporting business scale expansion. Therefore, for digital transformation to more effectively drive improvements in MSME performance, various stakeholders must prioritize enhancing the capacity of MSME.
Technology Readiness as a Moderating Variable in the Relationship Between Accounting Information Systems and MSME Performance Fatimah Fatimah; Abdul Azis; Idrawahyuni; Sariana Damis; Yasri Tarawiru; Puan Nur Azreen Azriana Binti Azham
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/mewxbv08

Abstract

MSMEs are a key driver of employment and economic activity, but many still struggle to manage financial information and adopt digital technologies effectively. Previous research shows that Accounting Information Systems (AIS) enhance business performance, while Technology Readiness is widely studied as a predictor of technology adoption. However, limited research has investigated whether Technology Readiness moderates the relationship between AIS and MSME performance, particularly in Indonesia. This gap is important because digital transformation may depend not only on the availability of technology but also on users’ readiness to adopt and utilize it. To address this gap, this study examines the direct effects of AIS and Technology Readiness on MSME performance and tests Technology Readiness as a moderating variable. Data were collected through questionnaires from 96 MSME owners and managers in Parepare City, Indonesia, selected using purposive sampling, and analyzed using PLS-SEM. The results indicate that AIS has a significant positive effect on MSME performance, while Technology Readiness also has a significant positive direct effect. However, the interaction effect is not statistically significant, indicating that Technology Readiness does not moderate the relationship between AIS and MSME performance. Theoretically, these findings extend the AIS and Technology Readiness literature by demonstrating that both variables contribute independently to MSME performance rather than functioning as complementary mechanisms. Practically, policymakers and support institutions should develop distinct interventions for accounting-system implementation and digital capability development, while MSME owners should strengthen financial-system utilization and digital readiness as separate but complementary organizational capabilities.
STRATEGI PENETAPAN HARGA, BIAYA PROMOSI, DAN METODE PENJUALAN DALAM MENINGKATKAN PENDAPATAN PT BOLL PUTRA MARIO Fitra Ramadani; Jumriani Jumriani; Muh. Alwi; Fatimah Fatimah
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3000

Abstract

Abstract: Fluctuations in housing sales for development companies highlight the need for marketing strategies that boost revenue while adhering to government-mandated pricing regulations for subsidized housing. This study aims to analyze the pricing strategies, promotional cost management, and sales methods implemented by PT Boll Putra Mario (Mario City Housing) to increase company revenue. A qualitative approach utilizing a case study method was employed. Data were gathered through interviews, observations, and document reviews involving informants selected via purposive sampling. Data analysis followed the Miles and Huberman interactive model comprising data collection, reduction, display, and conclusion drawing and was supplemented by a SWOT analysis. The findings indicate that pricing strategies were formulated by considering consumer purchasing power, market conditions, and subsidized housing price regulations, thereby maintaining the company's competitiveness. Promotional cost management focused on utilizing media aligned with marketing needs, ensuring efficiency in reaching prospective buyers. Sales methods involved offering Home Ownership Credit (KPR) facilities, collaborating with banks, and providing dedicated service and guidance to consumers throughout the purchasing process. The SWOT analysis placed the company in Quadrant I (Growth-Oriented Strategy), indicating that internal strengths and external opportunities could be leveraged to drive revenue growth. Ultimately, the study concludes that an integrated approach to pricing, promotional cost management, and sales methods is crucial for boosting revenue and offers valuable insights for housing developers seeking to formulate more effective marketing strategies.
Co-Authors Abdul Azis Achmar, Muhammad Nuzul Agustina, Nelly Arfianty Arham, Arham Azhabu Azhabu Cica Ibrahim Fitra Ramadani Harun, Hernianti Hasdiana, Hasdiana Idrawahyuni Indrayani, Indrayani Jumriani, Jumriani M, Samsiar Muh. Alwi Muhammad Hatta Mulia Mustika Nasrullah Nasrullah Nirmah Amir Nurwani Nurwani Puan Nur Azreen Azriana Binti Azham Rasdiana Rasdiana Sariana Damis Sariana Damis Selfy Maulidya Wisaspranto Yasri Tarawiru Zulfitra Syahrul